GNL 16: The Execution of Documents – Getting it Right

Contracts can be made orally or in writing. Typically contracts will be made in writing, on the basis that this provides a written record of the terms of the contract agreed between the parties. An oral contract can leave substantial room for debate as to its terms.

There are two forms of written agreement under English law: simple contracts (written “under hand”) and deeds.

This Guidance Note explains the difference between simple contracts and deeds, and how they must be executed.

This content is restricted to members. To view this content please register or login below to view this content.

Sign-Up For Free

Sign-up to receive up-to-date information and advice on tax developments within your industry.

Sign-up for free