header-logo header-logo

It’s e-material!

12 September 2014 / Roderick Ramage
Issue: 7621 / Categories: Features , Wills & Probate
printer mail-detail

Roderick Ramage discusses the property characteristics of “e-material” & shares a new precedent

Computer hardware is a personal chattel as defined in the Administration of Estates Act 1925, s 55(2)(x) as altered from 1 October 2014 by the Inheritance and Trustees’ Powers Act 2014, but not if used by the deceased solely or mainly for business purposes. The physical devices (memory sticks, CDs, floppy discs, external hard discs etc) are capable also of being personal chattels, again subject to the business test. The programs and all data files (documents, images, sound etc), even if stored on a computer or a device which is a personal chattel, cannot be personal chattels, because they are not tangible property. The programs accessed in the cloud (almost certainly) and the data placed in the cloud files (quite possibly but still unsettled) are not the property of the person who uses them and, in the case of data files placed them there; see work by Queen Mary University of London. Therefore, the property characteristics of “e-material” are not altogether clear

If you are not a subscriber, subscribe now to read this content
If you are already a subscriber sign in
...or Register for two weeks' free access to subscriber content

MOVERS & SHAKERS

Gilson Gray—Linda Pope

Gilson Gray—Linda Pope

Partner joins family law team inLondon

Jackson Lees Group—five promotions

Jackson Lees Group—five promotions

Private client division announces five new partners

Taylor Wessing—Max Millington

Taylor Wessing—Max Millington

Banking and finance team welcomes partner in London

NEWS
Limited liability partnerships (LLPs) are reportedly in the firing line in Chancellor Rachel Reeves upcoming Autumn budget
The landmark Supreme Court’s decision in Johnson v FirstRand Bank Ltd—along with Rukhadze v Recovery Partners—redefine fiduciary duties in commercial fraud. Writing in NLJ this week, Mary Young of Kingsley Napley analyses the implications of the rulings
Barristers Ben Keith of 5 St Andrew’s Hill and Rhys Davies of Temple Garden Chambers use the arrest of Simon Leviev—the so-called Tinder Swindler—to explore the realities of Interpol red notices, in this week's NLJ
Mazur v Charles Russell Speechlys [2025] has upended assumptions about who may conduct litigation, warn Kevin Latham and Fraser Barnstaple of Kings Chambers in this week's NLJ. But is it as catastrophic as first feared?
Lord Sales has been appointed to become the Deputy President of the Supreme Court after Lord Hodge retires at the end of the year
back-to-top-scroll