DoE definition

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SDLT—administration and compliance

SDLT—administration and compliance This Practice Note summarises the stamp duty land tax (SDLT) compliance regime and gives an overview of the sanctions that may be imposed by HMRC in various circumstances including late payment of SDLT, late submission of returns and incomplete returns. It also provides information on the powers of HMRC to make enquiries and assessments. SDLT ceased to apply to any land transaction involving any interests in or over land in Scotland from 1 April 2015. From that date, land and buildings transaction tax (LBTT) applies to such transactions, subject to transitional provisions. For further details, see the LBTT subtopic. SDLT ceased to apply to any land transaction involving any interest in or over land in Wales from 1 April 2018. From that date, land transaction tax (LTT) applies to such transactions, subject to transitional provisions. For further details, see the Wales: LTT subtopic. Periods for delivering returns and paying SDLT It is the duty of the purchaser of land interests in England and Wales to...

How to complete a landlord’s warning notice and a tenant’s declaration for the purposes of the Landlord and Tenant Act 1954

How to complete a landlord’s warning notice and a tenant’s declaration for the purposes of the Landlord and Tenant Act 1954 This Practice Note provides guidance on filling out a landlord’s warning notice and a tenant’s declaration for the purposes of contracting out of the Landlord and Tenant Act 1954 (LTA 1954)—ie excluding LTA 1954, ss 24–28 in relation to a new business tenancy in order to avoid giving the tenant statutory security of tenure. Detailed content and guidance on contracting out of LTA 1954 including: • leases to which LTA 1954 applies • when and how to serve a landlord’s notice, and • when and how to make a tenant’s declaration or statutory declaration can be found in Practice Note: Contracting out of the Landlord and Tenant Act 1954—procedures, timing and pitfalls and Contracting out of the Landlord and Tenant Act 1954—procedure for a new lease—checklist which should both be consulted before using this guide. This Practice Note assumes a basic understanding of the background to, and...

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Improving efficiency: Making changes across the department (worked example)

Improving efficiency: Making changes across the department (worked example) This Precedent provides a worked example relating to a hypothetical in-house legal department that wishes to make changes to improve its contract drafting process. By using the Define, Measure, Analyse, Improve, Control (DMAIC) framework for improving efficiency, a range of solutions has been identified, including clarifying the process and reviewing how documents are stored in order to minimise the need for internal clients to call the administrative assistants to chase for information. This case study scenario looks at how to implement and embed that specific change only. Stage Questions/considerations Case study scenario responses 1. Create a sense of urgency How will the employees know there is a need for the change?How will they understand how important it is?How will they see the long-term and short-term benefits? Explain: —how the impact of the current contract drafting process is affecting budgets—the impact the process is now having, and is likely to have, on supplier relationships in the future—how the reduction...

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If a landlord cannot be certain of the date on which an implied annual periodic commenced (and therefore, cannot precisely determine the end date for the notice to quit), how can the landlord terminate the tenancy?

If a landlord cannot be certain of the date on which an implied annual periodic commenced (and therefore, cannot precisely determine the end date for the notice to quit), how can the landlord terminate the tenancy? Expiry dates for notices to quit For a yearly tenancy at common law the requisite notice period for a notice to quit is half a year (Parker d. Walker v Constable (1769) 3 Wils. K.B. 25 (not reported by LexisNexis®); Doe d. Clarke v. Smaridge (1845) 7 Q.B. 957 (not reported by LexisNexis®); Doe d. Plumer v. Mainby (1847) 10 Q.B, 473) (not reported by LexisNexis®). A valid notice to quit must expire either on the last day of a period or the first day of a period Crate v Miller. See Practice Note: Break clauses and notices—exercising breaks and conditions precedent. Saving clauses Where the landlord is uncertain of the last day or, as in most cases, the landlord simply wants to protect themselves in case they...

Will the grant of a new lease result in an existing lease being surrendered by operation of law?

Will the grant of a new lease result in an existing lease being surrendered by operation of law? A surrender by operation of law occurs when the unequivocal conduct of both parties is inconsistent with the continuation of the tenancy. This is demonstrated by the delivery of possession by the tenant and acceptance by the landlord. In this event, the law gives effect to the intention of the parties as appearing from their acts, and cures the informality of the surrender (Cannan v Hartley (1850) 9 CB 634 (unavailable on Lexis®Library)). The unequivocal conduct of both parties is essential (Padwick Properties Ltd v Punj Lloyd Ltd). See Practice Note: Surrender by operation of law (implied surrender). If the landlord grants a new lease to the tenant, to commence during the term of the old lease, a surrender by operation of law will be deemed to have taken place (Dodd v Acklom). This will still be the case if the new lease is for a shorter term than the residue of...

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US courts—assessing two years’ of high courts’ arbitration waiver rulings

Law360: In Morgan v Sundance in 2022, the US Supreme Court made clear that no special rules apply to a waiver of an arbitration provision.[1]