Text messages, ‘whatsapps’ and ‘iMessages’. We all send them, sometimes flippantly, without a second thought as to the consequences.
We have been living in the “digital age” since the 1970s but, with the law on Wills predating this era -The Succession (Scotland) Act 1964, in Scotland, and The Wills Act 1837, in England - it’s fair to say that the rules for creating a Will are more than a little behind the times. With many aspects of our lives now conveniently managed using technology, there is no doubt that we increasingly expect to be able to do so. However, while technology is widely used to prepare hard copy Wills, there is, as yet, no recognition of electronically executed or stored Wills. With The Law Commission of England and Wales currently consulting on the introduction of Electronic Wills, it may not be long until Will writing catches up with the times.
Consisting of 278 sections and numerous other schedules, the Inheritance Tax Act 1984 does not entirely make for light reading and can often feel difficult to navigate.