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Private Client weekly: probate: donatio mortis causa of dematerialised assets; Court of Protection CANH withdrawal; HMRC and tribunal rulings; death certification reforms; HMRC updates; remittance basis; property policy under Labour

Published on: 11 July 2024

Published by a LexisNexis Private Client expert
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Probate

Donatio Mortis Causa in the digital age—valid death bed gifts of dematerialised assets including online bank accounts, share accounts and registered land (Rahman v Hassan)

The court determined that the Deceased made effective donationes mortis causa (gifts made in contemplation of death) of registered freehold and leasehold property, online bank accounts and shares. Shortly before the death he anticipated, he passed to the claimant copies of a land certificate and land registration documents, bank cards, login credentials and pin readers with passwords, stating that everything belonged to him.

Written by Oliver Hilton, barrister at Radcliffe Chambers, Lincoln’s Inn.

See News Analysis: The application of Donatio Mortis Causa in the age of the internet to assets held in dematerialised form—the making of valid death bed gifts of online bank accounts, share accounts and registered land...

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