Annual tax on enveloped dwellings (ATED) applies to high-value UK residential property owned on, or acquired after 1 April 2013, by non-natural persons (NNP). ATED is an annual tax and is charged in respect of chargeable periods running from 1 April to 31 March (the 'chargeable period') starting with the period 1 April 2013 to 31 March 2014. ATED applies where there is a chargeable interest which: • is a single-dwelling interest situated in the UK • has a taxable value of £500,000 or above, and • is owned, completely or partly, by a NNP For further details of when ATED applies, see Practice Note: Annual tax on enveloped

The Court of Protection may authorise a deputy to purchase a property on behalf of P under section 18(1)(c) of the Mental Capacity Act 2005 if it is in P’s best interests. Where a deputy has not already been appointed, so does not already have the authority of the court to purchase a property on behalf of P, an application will need to be made for the appointment of a deputy and in which application the applicant must provide details of

We have not been able to find any case law which confirms whether or not the Town and Country Planning (General Permitted Development) (England) Order

Does article 6 apply to foundation schools? The Education (Modification of Enactments Relating to Employment) (England) Order 2003 (Education Employment Order 2003), SI 2003/1964, art 6 applies in respect of an application to an employment tribunal in relation to which, by virtue of Education Employment Order 2003, SI 2003/1964, arts 3 or 4, a governing body is to be treated as if it were

The Employment Rights Act 1996 (ERA 1996) and certain other legislation specify various reasons for dismissal that will make a dismissal automatically unfair. For further information, including a list of the reasons for dismissal that will make a dismissal automatically unfair, see Practice Note: Automatically unfair reasons. One of the reasons that will make a dismissal automatically unfair is that the reason (or, if more than one, the principal reason) for the dismissal is that the employee: • brought proceedings against the employer to enforce a right of theirs which is a relevant statutory right, or • alleged that the employer had infringed a right of

Whilst there is no comprehensive definition of ‘agriculture’ for inheritance Tax (IHT) purposes in the Inheritance Tax Act 1984 (IHTA 1984), agricultural property is defined in IHTA 1984, s 115(2) as follows: ‘In this Chapter “agricultural property” means agricultural land or pasture and includes woodland and any building used in connection with the intensive rearing of livestock or fish if the woodland or building is occupied with agricultural land or pasture and the occupation is ancillary to that of the agricultural land or pasture; and also includes such cottages, farm buildings and farmhouses, together with the land occupied with them, as are of a character appropriate to the property.’ HMRC’s Inheritance Tax Manual: IHTM24061, provides that the following land uses should be accepted as for the ‘purposes of agriculture’ within the meaning of IHTA 1984, s 117: • cultivation to produce food for human and animal consumption—‘food’

Research for this Q&A is limited to cover England and relates to development in agricultural areas. Nitrate pollution The Nitrates Directive requires controls on nitrates in farming. It aims to reduce water pollution from agricultural nitrates and prevent further pollution. It requires Member States to establish action programmes containing rules that apply in nitrate vulnerable zones (NVZs). Every four years, they must review both the areas that need to be designated as NVZs and the content of action programmes. The current action

Following the decision of the court in Aston Cantlow and Wilmcote with Billesley Parochial Parish Church Council v Wallbank, and the subsequent reinstatement of that decision by the House of Lords, an inquiry was ordered as to the amount payable by the defendants, as co-rectors of the rectory of Aston Cantlow, in respect of the cost of repair to the chancel of the church. The decision on the amount payable, Parochial Church Council of the Parish of Aston Cantlow

A deed poll is a deed made by and expressing the active intention of one party only, or made by two or more persons joining together in expressing a common active intention of them all. For further information, see Halsburys Laws of England—203. Kinds of deed. A common use for a deed poll is to give legal and binding effect

As explained in the Q&A: Can you provide guidance on converting an LLP to a limited company. Would a business transfer agreement to transfer the assets and liabilities of the LLP into a limited company be sufficient? Also are there any other considerations eg tax and insolvency?, it is not possible to ‘change’ or ‘convert’ a limited liability partnership (LLP) to a limited company but this can be achieved commercially by the LLP transferring its assets and liabilities to the limited company pursuant to a business transfer agreement. The LLP in question and the acquiring limited liability company are separate and distinct entities, so there is no change of entity but rather a transfer of the assets and liabilities from one entity (the LLP) to another (a limited company). It would not be possible (or desirable) to novate a limited liability partnership agreement to a limited company directly, as the LLP agreement will

Planning permission is required for the development of land. Section 55 of the Town and Country Planning Act 1990 defines development as including: • operations that affect land, and • changes of use of lands For more information, see Practice Note: Is planning permission required? However, planning permission is not required for development which is permitted under the Town and Country Planning (General Permitted Development) (England) Order 2015, SI 2015/596 (GPDO). GPDO, SI 2015/596, Sch 2 comprises five classes of permitted development and Class E includes commercial film-making. Permitted development for commercial film-making purposes (up to nine months in any 27-month period) Under the GPDO, SI 2015/596, Sch 2, Pt 4, Class E, the use of any land or buildings is permitted, subject to exceptions, for a period not exceeding nine months in any 27-month period for the purposes of commercial film-making. Under Class E, ‘commercial film-making’ is defined as filming for broadcast or transmission, but does not comprise the filming

Under section 72 of the Employment Rights Act 1996 (ERA 1996): • an employer shall not permit an employee who satisfies prescribed conditions to work during a compulsory maternity leave period • the compulsory maternity leave period is to be calculated in accordance with regulations (ie the Maternity and Parental Leave etc Regulations 1999 (MAPLE Regs 1999), SI 1999/3312) that will secure that the two-week compulsory leave period will fall within an ordinary maternity leave (OML) period MAPLE Regs