The higher 3% rates of stamp duty land tax (SDLT) apply to purchases by companies or other non-natural persons of: • major interests • in a dwelling • where the chargeable

Under paragraph 3 of Schedule 4ZA to the Finance Act 2003 (FA 2003), the higher rates of stamp duty land tax (SDLT) apply to the purchase of a major interest in a single dwelling by an individual, if at the end of the day of purchase, conditions A to D are met: • Condition A—the chargeable consideration for the transaction is £40,000 or more • Condition B—the dwelling is not subject to a lease which has more than 21

The higher rates will apply to the purchase of a major interest in a single dwelling by an individual, if at the end of the day of purchase, Conditions A to D are met: • Condition A—the chargeable consideration is £40,000 or more • Condition B—the dwelling is not subject to a lease which has more than 21 years to run on the date of purchase • Condition C—the purchaser owns an interest in another dwelling which has a market value of £40,000 or more and is not subject to a lease which has more than 21 years to run

This Flowchart assists with establishing whether the stamp duty land tax (SDLT) higher rates surcharge applies to a transaction. The higher rates surcharge applies to purchases of certain additional residential properties by individuals and purchases of residential properties by buyers who are not individuals. This Flowchart should be read in conjunction with Practice Note: Higher rates of SDLT on additional residential properties. To establish which rate applies to a transaction see: What rate of SDLT applies to my transaction?—Flowchart and Practice Note: Rates of SDLT. This Flowchart assumes that: • the buyer is acquiring one property and that the acquisition is not linked to any other transaction.

The Law of Property (Miscellaneous Provisions) Act 1994 (LP(MP)A 1994) sets out a number of covenants to be implied on a disposition of property, including covenants as to the full title guarantee. LP(MP)A 1994, s 2(1) provides as follows: ‘If the disposition is expressed to be made with full title guarantee or with limited title guarantee there shall be implied the following covenants— (a) that the person

Territorial jurisdiction The jurisdiction of the criminal law is a matter which is often found to present difficult questions for the courts in specific factual scenarios. Although (in theory), the jurisdiction of the criminal courts in England and Wales is wide, the jurisdiction of such courts is primarily territorial. Therefore, in the absence of a specific statutory enactment making provision to the contrary, the provisions of English criminal law will not extend to acts and omissions amounting to criminal offences which are committed outside England and Wales. On the other hand, the criminal courts in England and Wales will have jurisdiction to try criminal offences arising in respect of a foreign national or company if a substantial measure of the acts or omissions amounting to the commission of such offences

We assume you are referring to the FiT Contract for Difference Standard Terms and Conditions (version: 2, 13 March 2017) and, where you refer to CfD Agreements entered into prior to 1 March 2017, you refer to CfD Agreements awarded pursuant to the first CfD allocation round under the FiT Contract for Difference Standard Terms and Conditions (version: 1, 29 August 2014). Generators who are allocated a CfD will sign a CfD Agreement, which then incorporate a set of standard CfD terms and conditions, together forming the ‘CfD Contract’. The FiT Contract for Difference Standard Terms and Conditions (version: 2, 13 March 2017) (the ‘New CfD Standard Terms and Conditions’) were published pursuant to the Contracts for Difference (Standard Terms) (Amendment) Regulations 2017, SI 2017/112 (the ‘New CfD Regulations’), which came into

The Civil Procedure (Amendment) Rules 2013, SI 2013/262, which came into effect on 1 April 2013 introduced a new test of proportionality. CPR 44.3(2)(a) provides that where the court is to assess costs on the standard basis it will only allow costs which are proportionate to the matters in issue. Costs which are disproportionate in amount may be disallowed or reduced even if they were reasonably or necessarily incurred. Prior to that, the approach to proportionality was taken from the guidance of the Court of Appeal in Lownds v Home Office. If, after

HM Land Registry Practice guide 19: notices, restrictions and the protection of third party interests in the register addresses adapting the standard form restrictions at paragraph 3.3.1.1 (Adapt the restriction to suit your circumstances), but does not elaborate on whether the applicant can choose to include

Financial remedies include an order under Schedule 1 to the Children Act 1989 (ChA 1989) in accordance with Family Procedure Rules 2010 (FPR 2010), SI 2010/2955, 2.3, save in relation to costs (see Practice Note: Procedure—Schedule 1 to the Children Act 1989). FPR 2010, SI 2010/2955, Pt 9, therefore, applies to applications for a financial remedy, although using the abbreviated/shortened procedure for the substantive application in accordance with Chapter 5 of FPR 2010, SI 2010/2955, Pt 9, (FPR 2010, SI 2010/2955, 9.18–9.21A), see Practice Note: Accelerated (shortened) financial remedy procedure. The requirements as to the filing of a financial consent order and a statement of information (in Form D81)

A corporate transaction such as a share sale or a business sale may involve employees ceasing to be active members of a scheme in the seller's group and joining a scheme in the buyer's group (whether an existing scheme or one established for the purpose of receiving the relevant employees). The new scheme may, or may not, offer equivalent benefits to those offered in the old scheme. The question is whether the pension changes that may occur as a result of a share sale or business (namely the change from one scheme to another, whether or not the new scheme offers the same benefits as the old scheme) trigger a requirement to consult the affected employees (or their representatives) under the Occupational and Personal Pension Schemes (Consultation by Employers and Miscellaneous Amendment) Regulations 2006, SI 2006/349 (the Pension Consultation Regs). The pension consultation requirements—application The Pension Consultation Regs only apply if a 'listed change' occurs which affects an occupational or personal pension scheme. There are limited exceptions to

Where a person dies with a valid Will, that Will has no bearing on an application by persons for a grant ad colligenda bona. Such a grant is always an administration grant, so the Will is not proved and no copy of the Will is attached to the application. The persons who are named as executors in the Will are therefore not relevant to the process. The court will appoint such persons as administrators as the court thinks suitable. Therefore, no notice is given to the persons named in the Will as executors. An application for a general grant may be made once the purpose of the limited grant has been satisfied (such as the sale of a house) and once the general grant is issued, the grant