Acts and Cases

1. What did case study Re Rose 1949 provide?

A Testator did not revoke his Will by tearing it up when he was drunk, and a doctor gave evidence that the Testator had tried to piece the Will back together.
That a gift may fail by uncertainty if the description of the gift is not specific enough and is ambiguous i.e. "a handsome gratuity."
The use of the word "my" provides a common and clear indicator of a specific gift, although it is not always required.
A specific legacy of chattels adeemed because they had perished with the Testator at sea and evidence that they were destroyed after the Testator himself could not be provided therefore estate did not owe the beneficiaries.

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The claimant falls into one of the categories of 'possible claimants'
The application must be made within a year of the Grant of Representation
The application must be made within 6 months of the Grant of Representation
The deceased must have died domiciled in England and Wales
The Will or rules of Intestacy failed to make "reasonable financial provision" for the claimant

Provides that where the Testator has left at least 10% of their net estate to a charity recognised by HMRC, a 5% reduction can be applied to the tax payable on the chargeable part of the estate.
Provides that where the Testator has left at least 20% of their net estate to a charity recognised by HMRC, a 7% reduction can be applied to the tax payable on the chargeable part of the estate.
Provides that where the Testator has left at least 10% of their net estate to a charity recognised by HMRC, a 4% reduction can be applied to the tax payable on the chargeable part of the estate.
Provides that where the Testator has left at least 50% of their net estate to a charity recognised by HMRC, a 10% reduction can be applied to the tax payable on the chargeable part of the estate.

Secured debts (i.e. mortgages)
Preferred debts (i.e. pay and pension contributions to employees and some trust property)
Funeral and testamentary expenses
Specifically preferred debts

1. Property of the deceased not specifically bequeathed but included in the residuary gift
2. Specific legacies
3. Pecuniary (general) legacies
4. Property of the deceased undisposed by the Will (residuary gift)
1. Property of the deceased undisposed by the Will (residuary gift)
2. Property of the deceased not specifically bequeathed but included in the residuary gift
3. Pecuniary (general) legacies
4. Specific legacies
1. Property of the deceased not specifically bequeathed but included in the residuary gift
2. Pecuniary (general) legacies
3. Specific legacies
4. Property of the deceased undisposed by the Will (residuary gift)
1. Specific gifts
2. Pecuniary (general) legacies
3. Property of the deceased not specifically bequeathed but included in the residuary gift
4. Property of the deceased undisposed by the Will (residuary gift)