The English law of succession has evolved over many centuries, unaffected by continental European concepts. With the Channel losing its barrier-function year by year, ordinary citizens become naturally more affected by continental European principles, most of which are more similar to each other than to the English variant. In short, on the continent, the English position is the odd one out.


In your article on European plans to harmonise cross-border inheritance rules (see [2007] Gazette, 28 June, 8), you rightly refer to the example of the doctrine of domicile, unknown on the continent and the most obvious problem in most cases of cross-border inheritance.



While justifiable in many regards within the old imperial structure, it has highly injudicious consequences as regards the taxation of a foreign-domiciled widow or widower of a UK-domiciled spouse; in spite of all EU legislation against discrimination, the Capital Taxes Office will not apply the allowance available to UK-domiciled spouses.



The reason why this has not yet led to a condemnation by the European Court of Justice must lie in the fact that those persons affected by this extraordinary practice are not rich enough to invest in such a cumbersome battle. Can the government not see the light without being forced into the corner?



Dr Michael H Carl, rechtsanwalt and solicitor, Dawsons, London