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A will apparently executed in 2012 by John Payne, leaving most of his estate to his son by his first marriage, has been overturned on the grounds that the attesting witnesses' evidence was unreliable. The England and Wales Court of Appeal instead admitted to probate an earlier will leaving everything to Payne's second wife, despite significant doubts about that will's execution and attestation, too. FATTO

FATTO

ESTATE DISPUTES: Some important judgments from last month

INTERNATIONAL - UK: Foreign investors may be discouraged by capital gains tax on commercial property

INTERNATIONAL - FRANCE: Legal entities must comply with reporting obligations by April

SWISS BANKING: Sweden and the Netherlands demand names of Swiss Banks clients

INTERNATIONAL - MATRIMONIAL: Russian woman reportedly claims GBP11.6 billion from ex-husband

INTERNATIONAL - INDIA: Highest court rules that three days per year is enough to create permanent establishment

INTERNATIONAL - Canadian notary must reimburse buyer stuck with non-resident seller's CGT bill

Law no. 52 of 1996 introduced rules into the Italian legal system to protect the consumer in his contractual relations with professionals. In order to rationalize regulations which have been complicated by a long sequence of amendments, a Consumer Code was recently published (Legislative Decree no. 206 of 6 September 2005), which contains a thorough reworking of most of the consumer-protection rules. Article 3 of the Consumer Code defines a "consumer" as a physical individual who acts