Checklist This Checklist is in relation to claims under sections 212–214, 246ZA and 246ZB of the Insolvency Act 1986 (IA 1986), being commenced by an insolvency office-holder. For further reading on claims under IA 1986, ss 212–214, 246ZA and 246ZB generally, see Practice Notes: • Misfeasance claims under section 212 of the Insolvency Act 1986 • Fraudulent trading claims under sections 213 and 246ZA of the Insolvency Act 1986 • Wrongful trading claims under sections 214 and 246ZB of the Insolvency Act 1986 Step/action Time (days) Section/rule 1. Investigate the events and circumstances leading to the insolvency of the company and the matters giving rise to the claim(s) against the respondent(s). This would include obtaining the company's books and records, interviewing directors, former directors and any persons with information concerning the promotion, formation, business, dealings, affairs or property of the company.It should be noted that when the office-holder threatens a claim against

Step/action Time (days) Section/rule 1. Prepare statutory demand.Depending on the nature of the debt claimed, see:• (Form SD2) r 10.1 Statutory Demand under Section 268(1)(a) of the Insolvency Act 1986. Debt for Liquidated Sum Payable Immediately (Formerly form 6.1) • (Form SD3) r 10.1 Statutory Demand under Section 268(1)(a) of the Insolvency Act 1986. Debt Payable at Future Date (Formerly form 6.3) • (Form SD4) r 10.1 Statutory Demand under Section 268(1)(a) of the Insolvency Act 1986. Debt for Liquidated Sum Payable Immediately Following a Judgment or Order of the Court (Formerly form 6.2) Day 1 Insolvency (England and Wales) Rules 2016 (IR 2016), SI 2016/1024, r 10.1Section 268 of Insolvency Act 1986 (IA 1986) 2. Arrange for and effect service of the statutory demand on the debtor. This should be by way of personal service unless the circumstances are exceptional. Day 2–10 IA 1986, s 268IR 2016, SI 2016/1024, r 10.2PDIP, para 12.7 3. Allow the debtor 21 clear days

Step/action Time (days) Section/rule Serve statutory demand Draft statutory demand which must contain the information set out in rule 7.3 of the Insolvency (England and Wales) Rules 2016 (IR 2016), SI 2016/1024 (see Practice Note: Company statutory demand) and send to process server for service.See also Form: (Form SD1) r 7.3 WU Statutory Demand under section 123(1)(a) or 222(1)(a) of the Insolvency Act 1986 Day 1 Sections 123(1)(a) or 222(1)(a) of the Insolvency Act 1986 (IA 1986)IR 2016, SI 2016/1024, r 7.3 If debt remains unpaid 21 days after service—pre-issue checks and information Obtain company search—a search for any existing winding-up petitions should be carried out prior to issuing one. For further reading on how to conduct a search, see Practice Note: Insolvency searches for companies at the Central Registry Day 22 Practice Direction on Insolvency Proceedings (PDIP)PDIP, para 9.2 Which

Step/action Time (days) Section/rule 1. Prepare statutory demand. See Form: (Form SD1) r 7.3 WU Statutory Demand under section 123(1)(a) or 222(1)(a) of the Insolvency Act 1986 (Formerly form 4.1). Day 1 Insolvency (England and Wales) Rules 2016 (IR 2016), SI 2016/1024, rr 7.2–7.3 2. Arrange for and effect service of the statutory demand on the company. Day 2 to 10 Section 123(1)(a) of the Insolvency Act 1986 (IA 1986) 3. Allow the company 21 clear days from service to either pay the debt, or secure/satisfy it to the creditor’s satisfaction from the date of service of the statutory demand, failing which proceed to wind-up. Day 25 to 33 IA 1986, s 123(1)(a) 4. Prepare the winding-up petition and supporting documents and issue three copies at court, with

Establishing the difference between types of private residential tenancies depends on when the tenancy was granted and the legislation in force at that time. This Practice Note looks at the main types of private residential tenancy in England and considers the following types of tenancy: • regulated tenancies under the Rent Act 1977 (RA 1977) • assured tenancies under the Housing Act 1988 (HA 1988) • common law tenancies The majority of private residential tenancies in Wales are occupation contracts under the Renting Homes (Wales) Act 2016 (RH(W)A 2016) which came into force on 1 December 2022 and abolished various tenancies, including assured and assured shorthold tenancies (ASTs) (the latter now abolished by the Renters’ Rights Act 2025 (RRA 2025)—see below). Existing assured tenancies and ASTs became occupation contracts; regulated tenancies under RA 1977 were not abolished by RH(W)A 2016 and were not converted into occupation contracts upon RH(W)A 2016 coming into force. For further guidance, see Practice Notes: Renting Homes (Wales) Act 2016—a summary of the key provisions and Renting Homes

Although the section 25 notice served on B relates to the whole of the premises demised under the lease, B will only be entitled to seek a new tenancy of the ‘holding’ which it is in occupation

Part 1 of the Landlord and Tenant Act 1987 (LTA 1987) gives qualifying tenants of flats a right of first refusal enabling them to purchase the interest of their landlord if and when the landlord proposes to dispose of it. LTA

This Q&A refers to a business to business transaction. Contract terms Initially, it will be necessary to review the express and implied terms of any contract (written or verbal) between the supplier and the customer in respect of their arrangement for the storage and collection of the goods. Generally, the courts will apply an objective test based on what a reasonable person, having all the background knowledge which would reasonably have been available to the parties in the situation they were in at the time of contracting, would have understood the contract to mean. The courts will consider what the words used by the parties actually mean in the specific context of the contract as a whole, as understood against the factual background. For more information,

In order to determine whether a supply is subject to UK VAT or VAT in another jurisdiction, it is necessary to consider where the supply takes place for VAT purposes. As explained in Practice Note: When does VAT apply?, UK VAT is only chargeable on a supply made in the UK (see section 1 of the Value Added Tax Act 1994 (VATA 1994)). There are rules in place to allow the place of supply to be determined. Generally speaking, these rules have been implemented to ensure there is no double taxation in respect of the provision of cross-border supplies. When considering the place of supply, it is first important to determine whether the supply is one of goods or one of services (see VATA 1994, ss 7, 7A). The

In this Q&A, it would appear that the deceased spouse had a 50% interest in the matrimonial home. It is to be assumed that the other 50% was owned by the surviving spouse or, potentially but unlikely, by a third party. It is also to be assumed that the property was held by the co-owners as tenants in common in equal shares and not as beneficial joint tenants. If they held as beneficial joint tenants, the deceased’s share would pass to the surviving co-owner by survivorship and the gift in the Will would be

This Q&A assumes that while both spouses were alive, the legal title was held by both of them. On the first death, the surviving spouse held the legal title upon trust as to one half share for the deceased spouse and as to one half share for the surviving spouse. The deed of variation entered into by the surviving spouse resulted in the surviving spouse holding the legal title upon trust as to a 50% beneficial interest for the deceased's children and as to a 50% beneficial interest for the surviving spouse. Only a beneficial/equitable interest can be severed. A legal estate must be held by way of joint tenancy (see section 36(2) of the Law of Property Act 1925 (LPA

In this scenario, it is assumed that a property was held initially by two parties as joint tenants in law and as tenants in common in equity. It appears that one of these parties has died. This means that the survivor has become the sole legal owner of the property. The beneficial interest of the deceased owner will have vested in his estate. It is not clear whether the surviving trustee lacks capacity. HM Land Registry records the ownership of the legal estate and not the beneficial interests, and the registrar is not affected with notice of a trust (section 78 of the Land Registration