Parental consent for minor child—letter[Insert address of [parent OR guardian] in home country][Insert Home Office address where application is...
Biometric Immigration DocumentsWhat is a Biometric Immigration Document?A Biometric Immigration Document (BID) is the key ‘document’ that evidences...
Children applying for indefinite leave under Part 8 and Appendix FM: procedureA child may be eligible to apply for indefinite leave to enter or remain...
Key contacts for immigration advisersIP COMPLETION DAY: The Brexit transition period ended at 11pm on 31 December 2020. At this time (referred to in...
If planning permission imposes restrictions on a licensed premises opening hours, once operational can the personal licence holder apply for a Temporary Events Notice (TEN) to open for longer hours than those permitted in the planning permission?To use any property for a licensable activity both
Micklefield clausesWhat is a Micklefield clause?It is common for employee share plans to provide that, on termination of employment (or when an employee is given or receives notice of termination of employment), subsisting share awards will be forfeited and subsisting share options will lapse.It is
Early leavers—preservationFORTHCOMING DEVELOPMENT: Section 10 of the Finance Act 2022 will increase the normal minimum pension age (NMPA) from 55 to 57 on 6 April 2028 (save for members of the firefighters, police and armed forces public service pension schemes).The Finance Act 2022 will also give
Late payment penalties—inheritance taxWhile interest often accrues on overdue tax, the late payment of certain taxes may also attract a penalty. For information on the interest accruing on overdue tax, see Practice Notes: IHT—payment deadlines on death—Interest on IHT and Interest on late paid
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