We refer you to Practice Note: CGT—PPR relief and in particular the section ‘PPR relief and spouses and civil partners’. Note that the relief given under section 225B of the Taxation of Chargeable Gains

There is no specific requirement, eg under section 203 of the Employment Rights Act 1996 for a settlement agreement to be entered into as a deed. For information on the conditions regulating settlement agreements, see Practice Note: Settlement agreements in employment—legal requirements. It may be necessary for a settlement agreement to be entered into as a deed, eg: • where it contains a power of attorney • where there are doubts as to the adequacy of the consideration • where the parties want the benefit of a longer limitation period under section 8(1) of the Limitation Act 1980 See Practice Note: Deeds—When a deed is required. Precedent: Settlement agreement (employment) provides alternative execution options, depending on whether the agreement is to be entered into as a deed or as an agreement. There are various methods by which documents can

Stamp duty is an ad valorem duty which applies to transfers of stock and marketable securities for consideration where the transfer is effected by a written transfer instrument. Stamp duty will generally apply to the return (Form SH03) that is required to be submitted to Companies House in respect of a buy-back of UK shares.

A share certificate constitutes prima facie evidence of a shareholder's title to the shares represented by the certificate (section 768, Companies Act 2006 (CA 2006)). CA 2006, s 44 provides that the certificate must specify the shares held by a member and be made under the company's common seal but, that aside, CA 2006 does not prescribe the form of a company's share certificates. The articles of association

The company’s constitution A given resolution is not technically deemed part of the articles of association, but certain resolutions may amend, enhance or otherwise alter the articles. Rather than viewing resolutions as being part of the articles, it is more accurate to view the articles and ‘any resolutions and agreements affecting a company’s constitution’ comprise as being that company’s constitution (section 17 of the Companies Act 2006 (CA 2006)). Resolutions and agreements affecting a company’s constitution include (CA 2006, s 29): • any special resolution • any resolution or agreement agreed to by all the members of a company pursuant to the principle of unanimous consent that, if not so agreed to, would not have been effective for its purpose unless passed as a special resolution • any resolution or agreement agreed to by all the members of a class of shareholders pursuant to the principle of unanimous consent that, if not so agreed to, would not have been effective for its purpose unless

Schedule 3 to the School Standards and Framework Act 1998 (SSFA 1998) makes provision in SSFA 1998, Sch 3 Pt I, para 2 and SSFA 1998, Sch 3 Pt II, para 4 for the provision of any new site by the local education authority which is to be provided in addition to, or instead of, the school’s existing site, or part of its existing site, and, where a site is provided for a school, the local education authority shall transfer their interest in the site, and in any buildings on the site which are to form part of the school premises to the trustees of the school or the foundation

In general, the provisions governing appeals to the County Court, High Court and Court of Appeal are set out in Part 52 of the Civil Procedure Rules. The rules in CPR 52 and CPR PD 52A contain the general provisions governing appeals to those courts. Additional provisions apply depending on where your appeal is taking place, ie: • CPR PD 52B contains additional provisions for appeals to the County Court and the High Court • CPR PD 52C contains additional provisions for appeals to the Court of Appeal • CPR PD 52D contains additional provisions for statutory appeals Appeals to the UK Supreme Court are governed by the Supreme Court Rules. For guidance on appeals to the UKSC, see: Appeals to the Supreme Court—overview, which has links through to further, more detailed, content

This Q&A assumes that the single company is not part of an MNE group (as defined under paragraph 7, Schedule 19 to the Finance Act 2016 (FA 2016)). The rules for which entities form such a group and the qualification tests are different and are based on the rules on country-by-country reporting (for which, see Practice Note: UK country-by-country reporting). A single UK company is obliged to publish a tax strategy under FA 2016, Sch 19 Pt 2, para 22, if it is a qualifying company. Qualifying company A UK company is a qualifying company in any financial year under FA 2016, Sch 19 Pt 1, para 5 if, at the end of the previous financial year: • it satisfied the UK company qualification test and was not a member of a UK group or sub-group, or • it was a member of a foreign group which met the qualification test for a group and it was not

In Midland Bank Trust Co Ltd v Hett, Stubbs & Kemp (a firm), Oliver J said: ‘...the Court must be aware of imposing upon solicitors… duties which go beyond the scope of what they are requested and undertake to so… The duty is directly related to the confines of the retainer.’ See also Virgin Management Ltd v De Morgan Group plc. The answer to the question posed is, therefore, dependent on the scope and nature of what the solicitor is retained to do. If a solicitor is retained to draft a will for an elderly client and one of the client’s assets is a long lease at a low rent with only, say, 30 years left to run, which she wants to give to a family member there is unlikely to be such a duty. The client has not asked for advice in relation to steps

Section 99(5) of the Leasehold Reform, Housing and Urban Development Act 1993 requires a section 42 notice (in England) to be signed by, or on behalf of, the tenant. See Practice Note: Guide to lease extensions of flats under the Leasehold Reform, Housing and Urban Development Act 1993. Hence, the solicitor

Even if a small company is exempt from the obligation to have its annual accounts audited, sections 485–488 of the Companies Act 2006 (CA 2006) carry a separate requirement for a company to appoint an auditor for each financial year. These provisions broadly replicate those under sections 159–162 of the Companies Act 1948, however CA 2006 additionally provides that the directors may reasonably resolve not to appoint an auditor on the grounds that audited accounts are unlikely to be required. The earlier legislation does not provide this

In general terms, there is no Home Office guidance yet on whether a sponsored migrant’s home address should be given to the Home Office as a work address in the context of hybrid working. Para L8.16 of the sponsor guidance covering licence applications states (our emphasis): ‘As well as visiting your main office address, we may also conduct an on-site visit to any other physical addresses where your sponsored workers would be carrying out their employment duties (including their home address, if they normally work from home)’. What matters in cases of home and remote working, as discussed