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execution formalitiessignatureelectronic signatures
Mercury v. HMRC
R (Mercury Tax Group Ltd) v Revenue and Customs Commissioners [2008] EWHC 2721 (Admin)
Key Principle
For the valid execution of a deed/document under s.1(3) of the Law of Property (Miscellaneous Provisions) Act 1989, the signature and attestation must form part of the same physical document that is executed, so a signature page taken from an earlier draft cannot be transferred to a different, finalised document.
Area of Law
General
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