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

Where an order has been made in family proceedings for the payment of money and it has not been satisfied, it is open to the judgment creditor in such circumstances to apply for a judgment summons. The procedure is governed by the Family Procedure Rules 2010 (FPR 2010), SI 2010/2955, Pt 33 and, where the court is satisfied that the debtor has made a default on payment of a debt and has, or has had since the date of the order, the means to pay the defaulted sum and has refused or neglected to pay that sum, it may commit the debtor to prison. Under FPR 2010, SI 2010/2955, 33.16(2), if the court makes an order of committal,

TMT analysis: The substantive claim in Bull v Desporte garnered attention due to the background facts as well as the claim relating to misuse of private information. The present judgment relates to subsequent applications made by Mr Bull as a result of meritless counterclaims brought by the defendant, Ms Desporte. The court granted Mr Bull’s applications and therefore struck out Ms Desporte’s libel claim and made an extended civil restraint order (ECRO). Written by John Benjamin, partner, and Edward Pickard and Oliver Kent, associates, of Duane Morris.

Subject to exemptions, building work is required to be carried out in compliance with the applicable requirements in the Building Regulations 2010, SI 2010/2214, reg 4. In addition, there is a further requirement to apply for approval under the building control regulations (Building Regulations 2010, SI 2010/2214, reg 12). Building Regulations 2010, SI 2010/2214, Sch 1 sets out the requirements for various parts of the building work and government guidance is provided on those requirements by Approved Documents. Building Regulations 2010, SI 2010/2214, Sch 1 requires, along with other requirements, adequate drainage of rainwater. Approved Document H contains guidance on constructing

Restructuring & Insolvency analysis: The respondent, an independent financial adviser, had created a portfolio of companies to support his various business interests. One of these companies was Lion House Portfolio Ltd (Lion House) which entered liquidation. The liquidators brought and succeeded in their claims in misfeasance in relation to various payments and transfers made to the respondent and his portfolio companies. The claim in relation to shares alleged to be owned by Lion House failed because the court concluded the shares had, in fact, been beneficially owned by the respondent. Written by Damian Murphy, barrister at Enterprise Chambers.

Failed PETs In the case of a potentially exempt transfer (PET) which becomes chargeable on the transferor’s death, the accounting party is any person the value of whose estate was increased by the transfer and, where the death of the transferor is after 8 March 1999, the transferor’s personal representatives (PRs). The account should be delivered before the end of 12 months from the end of the month in which the transferor died or, where it is delivered by their PRs, before the expiry of three months from

Parental responsibility is defined as all the rights, duties, powers, responsibilities and authority which by law a parent of a child has in relation to the child and their property. A decision on a child’s schooling is one which necessarily involves the exercise of parental responsibility. See Practice Note: The meaning and scope of parental responsibility. A care order on an interim basis (ie an interim care order) may be made by the court in any proceedings on an application for a care order or supervision order when the proceedings have yet to be concluded,

It is assumed that there is a headlease which has been forfeited, and that any sub-leases under this lease have also come to an end. The Electronics Communications Code (the Code) referred to is the Electronic Communications Code produced by the Law Commission in 2013. As the Q&A notes, the operator’s lease was terminated by forfeiture and thereafter it is assumed that the freeholder requires removal of equipment which required a paragraph 21 notice to be served. Paragraph 21 of the Code states that if there is no agreement

In answering this Q&A, we assume that: • the agreement may include rights under the Electronic Communications Code (under Schedule 2 to the Telecommunications Act 1984 (TA 1984), as amended by the Communications Act 2003) (Code). However, the current Code does not make provision for rent reviews (under paragraph 7 it makes provision for consideration for the grant of rights in certain specified circumstances including where an agreement is granted by court order, but without making detailed provision as to the mechanics of payment of that consideration) and accordingly is unlikely to be relevant for the purposes of determining whether or not rent reviews continue outside the contractual