Marital Problems: The Law Commission's ‘Getting Married’ Consultation Paper and Non-Qualifying Wedding Ceremonies

This article explores the Law Commission's proposals on how and where people can get married in England and Wales as found in their ‘Getting Married’ Consultation Paper. It examines the extent to which the Commission's proposals will deal with or mitigate concerns expressed about two types of non-qualifying wedding ceremonies: ‘unregistered religious marriages’ where the couple undergo a religious ceremony that does not comply with the requirements of the Marriage Act 1949, and ‘non-religious marriages’ where the ceremony is conducted by celebrants representing a belief organisation (such as Humanists UK) or by independent celebrants and so is also outside the Marriage Act 1949 and not currently legally binding. The article largely welcomes the Commission's proposals but expresses concern about the proposed officiant system and how it defines belief organisation; the proposed changes to the law on validity; and the creation of a new criminal offence. The article develops these three points further and contends that, while a transformed weddings law could recognise non-religious marriages and reduce the number of unregistered religious marriages, the introduction of statutory cohabitation rights upon separation is needed to truly deal with concerns over unregistered religious marriages.

Heritage assets in financial reporting: a critical analysis of the IPSASB's consultation paper

PurposeWithin the stream of research on public sector accounting standards, heritage asset accounting represents a difficult and challenging issue. This paper intends to join the debate on heritage reporting by carrying out a critical review of the Consultation Paper (CP) “Financial Reporting for Heritage in the Public Sector” issued by the International Public Sector Accounting Standards Board (IPSASB) in order to highlight its strengths and weaknesses and to make recommendations.Design/methodology/approachTo this end, the current study adopts document analysis as a qualitative research method by referring to Italy as a typical and critical case study. Moreover, the authors actively took part in the Italian working group on heritage assets reporting, so they are well-informed people about the Italian point of view as well as the broad discussion underpinning the Italian response.FindingsEvidence demonstrates that, although the proposals included in the CP represent a new step towards an organic regulation of heritage asset reporting, if these preliminary views are confronted with the reality of an emblematic context, as in the Italian case, much room for improvement remains regarding the definition, recognition, measurement and disclosure of such assets.Originality/valueThe originality of the paper lies in its contribution to overcoming the current controversial aspects of heritage assets reporting and the issuing of an accounting standard. In doing so, the authors also attempt to answer the call made by Anessi-Pessina et al. (2019) to investigate in detail an individual country experience to better understand the state of the art in national and international accounting standards on heritage assets.

UTISAK OSIGURAVAČA O EFIKASNOSTI SMERNICA EVROPSKE AGENCIJE ZA NADZOR OSIGURANjA I PENZIJSKIH FONDOVA O SISTEMIMA UPRAVLjANjA INFORMACIONO-KOMUNIKACIONIM TEHNOLOGIJAMA

Th e European Insurance and Occupational Pensions Authority (EIOPA) issued a consultation paper on the 13th March 2020, proposing guidelines on information and communication technology (ICT) security and governance, which will apply from 1st July 2021. In this paper, we aim to determine the perceived eff ectiveness, (i.e. effi ciency, relevance, coherence and benefi t) of the proposed guidelines, by carrying out a survey and discussions with targeted users (Practitioners / Controllers / Regulators in the area of Insurance) and bringing to light their various concerns and recommendations. Th ese guidelines are very superfi cial and generic and they do not reach the purpose for what they were set. Moreover, although they require that specifi c identifi ed risks are addressed they are not specifi c in addressing the how and when and leave it up to the organisations to determine this. Measurability of results is another issue, which makes it very diffi cult for compliance and enforcement to determine when and how to act, even in terms of proportionality. Th erefore, although the guidelines are clear in what they want to achieve, their eff ectiveness of the approach leaves much to be desired and is considered by respondents as creating more confusion than good and can turn out to be just another scope for duplication of eff orts and data collection overspill with no added value.

Intestacy

This chapter deals with the law of intestacy. The first section consists of an introduction to intestacy, dealing with the basic terms and rules, the incidence of intestacy, and the evolution and theoretical basis of the law. The second section gives a more detailed account of the current law. Considerable reference is made to relevant work of the Law Commission, particularly Intestacy and Family Provision Claims on Death (Law Com. No. 331, 2011), which was preceded by Consultation Paper 191 (2009) and sought to modernize the law of intestacy in light of contemporary social conditions. The Commission’s suggestions were largely enacted in the Inheritance and Trustees’ Powers Act 2014.

Borkowski's Law of Succession

Borkowski’s Law of Succession gives full attention to this area’s rich and evolving case law, illustrating the relevance of the law to modern life; the central issues and academic debates surrounding inheritance are discussed fully. This revised edition covers new case law including Ilott v The Blue Cross and subsequent decisions, Payne v Payne, Legg v Burton, and Hand v George, and new legislation including the Civil Partnerships, Marriages and Deaths (Registration etc) Act 2019. The text also looks at relevant Law Commission projects (in particular the recent consultation paper on Making A Will). Finally, there is discussion of the latest succession law scholarship.