Dispute Resolution analysis: The claimant, Zurich, was unable to rely on a deed that had been executed in a manner that did not conform with the requirements of the Companies Act 1985. The rule in Shah was of no assistance to Zurich in that the Deed would not have been valid on its face when it came into Zurich’s hands. In such circumstances, an estoppel could not arise. Zurich was, however, able to rely upon the Deed as a simple contract and Nightscene was, accordingly, liable. On a true construction of the contract, Nightscene’s liability did not arise until such time as sums were demanded on the Guarantee, and thus the claim was not statute-barred. Christopher Snell, barrister at No5 Chambers (London), examines the case.

This document provides general guidance about using a deed of appointment to distribute assets from a discretionary Will trust and why trustees may be advised to consider making an appointment within two years of the testator's death. Your specialist Private Client practitioner will be able to provide tailored advice based on the circumstances of your case. What is a discretionary Will trust? A Will may leave some or all of a person’s estate on a discretionary trust. The person making the Will is referred to as the testator and is also the settlor of the Will trust. The testator’s Will sets out who may benefit from the Will trust (known as the beneficiaries), who will administer the trust (known as the trustees) and the powers given to the trustees. Often the executors of the Will become the trustees of the discretionary Will trust, but this is not always the case and the testator may appoint different individuals or a trust corporation as the trustees. The trustees have powers to decide

Background to deeds of conditions and development management scheme (DMS) Where land is developed with a number of residential or commercial units which will be sold off separately there are usually shared common areas intended for use by the owners of all of the units within the development. These could include shared visitor parking areas, hard and soft landscaping, sustainable urban drainage systems, play areas, bin and bike stores. Sometimes some of the common areas are adopted by the local authority or by a statutory undertaker but increasingly the liability for maintenance rests with the owners of the development. The developer needs to set up a scheme for the management and maintenance of the development including ensuring the owners maintain the individual units and the shared common areas. Traditionally this was done using a deed of conditions imposing the same real burdens on all of the units, setting out provisions for calling of meetings and appointing a factor or manager to look after the common areas and granting and reserving

This allowed a person who has been a member of a contracted-out scheme to be fully or partly reinstated into the State additional pension (SERPS and/or State Second Pension) for the period during which they were contracted out.

A type of domicile for inheritance tax , capital gains tax and income tax purposes.

ARCHIVED: This Practice Note has been archived and is not maintained. The incidence of inheritance tax (IHT) depends on the domicile of an individual. An individual may be domiciled in the UK under the common law (or private international law) or, for IHT purposes only, under the statutory deemed domicile rules. This Practice Note considers the deemed domicile rules only. For guidance on the common law concept, see the Domicile for UK tax purposes before 6 April 2025 [Archived] Practice Note. At Summer Budget 2015, the government announced wide ranging reforms to the taxation of foreign domiciliaries (non-doms). These changes affected the deemed domicile rules considered in this Practice Note. Broadly, the 17-year rule referred to below was replaced with a 15-year rule. A 15-year rule was also introduced with respect to liability for income tax and capital gains tax (CGT). Non-doms who were born in the UK with a UK domicile of origin are deemed domiciled under the new rules upon resuming residence in the UK. In addition to

An individual is deemed domiciled in the UK if they are domiciled outside the UK under the common law rules discussed in Practice Note: Domicile for UK tax purposes before 6 April 2025 [Archived], but a statutory provision nonetheless deems them to be domiciled in the UK for one or more tax purposes. This Practice Note considers the deemed domicile rules which took effect from 6 April 2017 only as they apply to individuals. For information on the deemed domicile rules before that date, see Practice Note: Deemed domicile for tax before 6 April 2017 [Archived]. Unlike domicile under common law, deemed domicile status is not passed from parent to child. For information on the regime introduced by Finance Act 2013 by which a non-UK domiciled spouse or civil partner of a person domiciled in the UK can elect to be treated for IHT purposes as being domiciled in the UK, see Practice Note: IHT issues for mixed domicile spouses and civil partners before 6 April 2025

Since A-day, a scheme that was formerly an approved scheme was automatically registered with HMRC as a registered pension scheme, by the process of deemed registration. See registration.

This applies where a claim form is served within the UK in accordance with CPR 6. The claim form is deemed served on the second business day after completion of the relevant step under rule 7.5(1). It is used to determine the timetable for the proceedings.

Local Government analysis: The High Court has held that a notice under section 82 of the Environmental Protection Act 1990 (EPA 1990) served by a person aggrieved by a statutory nuisance need not be addressed to the ‘secretary or clerk’ of a body corporate in order for the deemed service provisions in EPA 1990, s 160 to apply as the provisions are permissive rather than mandatory. The court also held that notwithstanding the deemed service provisions in EPA 1990, s 160, as the aggrieved person was able to prove that the notice had been received at the offices of the body corporate and signed for by a person about whom it was reasonable to infer had authority to receive post, then service had been validly effected. Written by Andrew Locke, barrister at Nexus, Chambers of Michael Mansfield QC.

Where an automatic transfer of shares is deemed to have been made in relation to a member’s shares on the occurrence of a particular pre-determined trigger or event, but without that member’s consent.

See GDF