Chris Bryden

This Q&A considers form IHT400 and how the personal representatives make a claim for exemption under the Inheritance Tax Act 1984 (IHTA 1984), s 11(3).

This Q&A considers whether upon the death of any of the tenants of an unregistered Agricultural Holdings Act tenancy, their interest is assignable/pass to their beneficiaries or their interest ends on their death.

This Q&A considers how to determine whether an employee is 'assigned to the organised grouping of resources or employees that is subject to the relevant transfer' for the purposes of the Transfer of Undertakings (Protection of Employment) Regulations 2006 (TUPE 2006), in particular, when looking at the percentage of time spent working at the part of the business that is transferring, where an employee is employed by a holding company but in practice works for various group companies and the nature of the employment is such that the time the employee spends working for each group company fluctuates on an ad hoc basis, how a tribunal will assess the percentage of time spent working in the transferring business.

This Q&A considers when the 18 day period to make an application to set aside a statutory demand begins to run and whether it only includes business days.

This Q&A considers whether when drafting a contractual licence to occupy there is any legal issue or risk for either party, if the licence period is expressed to start in the future (say a few days after completion of the licence) or has already expired and the licence is completed to regularise the period of use.

This Q&A considers the scope of an attorney’s powers under an ordinary power of attorney relating to the donor’s business.

This Q&A considers the date relevant when entering into a reversionary lease, in respect of publishing an EPC.

This Q&A considers when it is necessary to carry out a pre-completion insolvency or bankruptcy search against a seller of property. In addition, it considers what effect the seller’s insolvency or bankruptcy will have on the contract which has been exchanged and on certification of good title to the buyer’s lender.

This Q&A considers how, in a personal injury claim, a defendant company should be identified on a claim form where it has changed its registered name with Companies House since the accident.

This Q&A considers the two different ways in which an application can be made for a Norwich Pharmacal order. The appropriate method to use will depend on whether proceedings have already been commenced. The two avenues are via a Part 8 claim or a Part 23 application.

This Q&A considers whether a respondent is required, when submitting their ET3 response to an employment tribunal claim, to copy the claimant into the email.

This Q&A considers whether a governor’s permission is needed when to issue a claim when suing a prisoner and what information should be included on the claim form.

This Q&A looks at whether tenants can remove a management company after collectively enfranchising.

This Q&A considers whether a user clause which permits the use of premises as a golf club and for ancillary purposes would allow part of the club premises to be used as a restaurant or takeaway.

This Q&A considers whether two transfers of property for no monetary consideration would be an exchange for SDLT purposes.

This Q&A considers whether a business sale and purchase agreement completed pre-coronavirus (COVID-19) and which provides for deferred consideration dependent on post completion profits (12 months following completion) can, absent a force majeure clause, be rendered frustrated as a result of coronavirus and, if so, with what consequences.

This Q&A considers whether B can make a Part 36 offer to A, the terms of which are that B makes an offer to purchase land owned by A.

This question relates to the period, if any, that the recipient of a legacy in a Will must survive following the death of the testator.

This Q&A discusses whether the executors must pay the estate funds direct to the trustee in bankruptcy or whether they can pay the funds direct to the beneficiary where a beneficiary of a Will is bankrupt.

This Q&A considers how the doctrine of satisfaction applies where a beneficiary to a Will has received gifts within seven years of death.