Case study Can the tenant remove chattels and tenant fixtures (it is a petrol station) and in what condition should they leave the property—does it need to be kept in repair? Is the tenant bound by the tenant covenants in the lease (including repair) until the surrender date and can the landlord take any steps to enforce the lease covenants if the tenant leaves the property in disrepair between now and the surrender date? A properly considered surrender of a lease will involve assessment of how each aspect of the landlord and tenant relationship will be dealt with as part of the agreement to surrender (see: Surrender of lease—acting for the landlord—checklist). Accordingly, before entering into

Case study This Q&A has considered a long lease of high street shops in which there are no specific covenants about how scaffolding should be managed and where the landlord erects scaffolding on the premises on short notice to carry out essential repairs and then leaves the scaffolding in place for several months with no sign of it being removed, causing the shop to lose trade and takes into consideration the following: • is there a limit as to the amount of time scaffolding can be put up? • is there ability of the tenant to claim compensation for the scaffolding being put up for so long? • if the lease was granted

Case study Tenant occupies as a statutory continuation tenant under the Landlord and Tenant Act 1954 (LTA 1954) protected agreement (which expired in 2014) to install and operate telecommunications software. A section 25 notice has been served and the tenant has issued lease renewal proceedings without prejudice to their right to seek a new code agreement at a significantly reduced rent. As the new code does not apply retrospectively, is the court likely to order a new lease on similar terms to the old lease at the usual market rent under the LTA 1954? Or will the tenant be entitled to a new agreement under the Code, rather than under the LTA 1954, and therefore at a lower rent? The new Electronic Communications Code (the ‘new Code’) (under Schedule 3A Part 1 of the Communications Act 2003) came into force on 28 December 2017. The previous Code (under Schedule 2 to the Telecommunications

Case study Where part of a property is being transferred and requires an easement over adjoining land for the installation of a water pipeline and the adjoining land is registered under two titles, namely, a freehold title and freehold title to mines and minerals under the land (currently registered in the name of the same party) should the easement (ie the ability to lay a water pipeline under the land thereby affecting the mines and minerals) be granted by the adjoining owner as owner of both titles and registered against both titles (including that to mines and minerals) and what will the process be in registering this easement against the title to the mines and minerals at the HM Land Registry? This Q&A raises the issue of the extent to which an easement will bind third parties, that is to say subsequent owners of the land which they affect. As between the original parties, there is effectively a contract by which each party is bound. The

Case study A nil rate band (NRB) discretionary Will trust was implemented by assent of the deceased’s (X) share of a property held as tenants in common with the deceased’s spouse (Y), subject to an equitable charge. The property was sold and a new property purchased in the sole name of Y, who entered into a legal charge in favour of the trustees of the Will trust. Will section 103 of the Finance Act 1986 (FA 1986) apply to disallow the deduction of the debt on Y’s death for IHT purposes, or is FA 1986, s 103 only an issue if Y had made gifts to

Case study In relation to meeting the minimum income threshold required by applicant partners applying for leave to remain under the five-year route in Appendix FM: • does work carried out via an agency count as non-salaried employment income under Category B? • if so, if the applicant's partner (the sponsoring partner) has been employed for less than six months and was previously engaged via an agency can those two sources of income be combined under Category B? • in addition, if the applicant themselves has at all times being engaged via an agency can its income be counted under Category B? This Q&A refers to an application for leave to remain, as employment income of the applicant partner cannot be included towards meeting the minimum income threshold in an application for entry clearance. This Q&A also assumes that no other type of income is being relied on, and that the work carried out via the agencies involved is on an employed rather than a self-employed basis. The response

Case study Where school land is registered in the name of ‘the governing body of X school’ but the governing body is now shown on the instrument of governance as ‘the governing body of X college’ and no records exist to show the change in name or devolution of title and the title was registered some time ago beyond any of the current governors’ memory, would the land registry accept statutory declarations from the existing board that they are one and the same body or how else could the proprietor’s details be changed on the registered title? This Q&A raises the circumstances in which the register can be changed under the Land Registration Act 2002 (LRA 2002). As the Q&A suggests, there are two possibilities: either the body has simply changed its name or there has been a transfer from one body to another. For whatever reason, it is assumed that there are no records in existence

Facts Alisha died in May 2023 at the age of 89 and is survived by her spouse Bobbie (age 85) and the couple’s children Charlie and Deon, as well as their three grandchildren Eli, Louis and Noor. Alisha was domiciled and long-term resident in the UK at her death (note that the position would be unchanged by the introduction of the residence-based regime for IHT purposes had Alisha died on or after 6 April 2025). Alisha’s estate Alisha’s estate consists of Orchard House in Hertfordshire, owned as tenants in common in equal shares with Bobbie and valued at £2m, some woodland in Dorset held in Alisha’s sole name and provisionally valued at £80,000, investments totalling £300,000, current bank account with a balance of £50,000 and jewellery and household items together valued at £100,000. Lifetime gifts made by Alisha On her retirement in February 2000 and with the benefit of an inheritance from her mother, Alisha had made gifts of £200,000 each to Charlie and Deon. Alisha also made gifts of £5,000 each to their grandchildren

This Practice Note has been archived and is not maintained. Abolition of the remittance basis from 6 April 2025 Finance Act 2025 (FA 2025) implements legislation to abolish the remittance basis of taxation and replace it with a residence-based regime, commencing on 6 April 2025. Changes were also introduced to overseas workday relief, so that eligibility for the relief depends on an employee's residence for a particular tax year, and whether, subject to certain transitional provisions, they are eligible for the four-year foreign income and gains regime for that tax year. For information on these changes, see Practice Notes: The abolition of the remittance basis of taxation from 2025–26, Foreign income and gains regime from 6 April 2025 and Overseas Workday Relief from 6 April 2025. For information on the OWR rules which applied before 6 April 2025, see Practice Note: The statutory residence test—overseas workday relief before 6 April 2025 [Archived]. Facts Petra is a German national and is domiciled in Germany for UK tax purposes. She ordinarily lives

Facts Mr Smith (aged 75) has recently been widowed after a 40 year marriage and he was diagnosed with dementia shortly before his wife died. He had made a Lasting Power of Attorney appointing his children and a Will in their favour. He started spending time with Ms James (aged 34), his carer, who has gradually isolated him from his family and friends. He claims he is busy and when his family do see him, he does not seem to be taking care of himself or his home. His family are concerned about the influence Ms James has over him but understand that he has felt lonely. They are concerned after Ms James last week announced that were going to marry and Mr Smith seems blissfully unaware of this proposed marriage. What action can Mr Smith’s family take to keep him safe? Mental capacity They would first need to establish if Mr Smith still has time and decision specific mental capacity and try to explain the situation to him and get him to agree to have another carer.

ARCHIVED: This Precedent has been archived and is not maintained. SIAC ARBITRATION NO [INSERT NUMBER] OF 2015 IN THE MATTER OF AN ARBITRATION Between 1 WEIPA RESOURCES LIMITED Claimant and 2 SELANGOR RESOURCES SDN BHD Respondent APPLICATION FOR SECURITY FOR COSTS Orders sought 1 This is the Respondent’s application for the following orders: 1.1 That the Claimant provide security for the Respondent’s costs of the arbitration proceedings in the sum of [insert amount]; 1.2 That the Claimant provide the Respondent with the said security by way of [insert details of the form in which security is sought, eg banker’s draft/bank guarantee/solicitor’s undertaking]; 1.3 That these arbitration proceedings, and all procedural and administrative timelines in these arbitration proceedings, be suspended pending the provision of the security; and 1.4 That in the event the Respondent fails to provide the security in accordance with subparagraph (1.2) above by [insert date], that [set out consequences]. 2 The principal grounds relied on for the application are: 2.1 The Claimant has insufficient assets to meet any award of costs made against it, and 2.2 The Claimant does not have a serious case and/or its merits are weak. 3 The application is supported by [bundle of documents

ARCHIVED: This Precedent has been archived and is not maintained. SIAC ARBITRATION NO. [ ] OF 2015 IN THE MATTER OF AN ARBITRATION BETWEEN Parties 1 WEIPA RESOURCES LIMITED Claimant AND 2 SELANGOR RESOURCES SDN BHD Respondent 1 The Claimant, Weipa Resources Limited (Claimant) is a company incorporated in the British Virgin Islands, with its registered address at P.O. Box 1234, Charlotte Street, Tortola, British Virgin Islands. 2 The respondent, Selangor Resources Sdn Bhd (Respondent) is a company incorporated in Malaysia, with its registered address at #20-02, 500 Federal Plaza, Petaling Jaya, Selangor. 3 By an agreement in writing entered into on or around 15 August 2014 between the Respondent on the one hand and the Claimant on the other (‘the Contract’), the Claimant agreed to purchase and the Respondent agreed to sell 20,000 metric tonnes (plus or minus 5% at the Claimant’s option) of delayed coking petroleum sponge coke grade low sulphur (the ‘Product’). The governing law of the Contract is the law of Aleutia. 4 A copy of the Contract is attached hereto, at Annex SOC-1. 5 Pursuant to clause