Subject to exemptions, stamp duty reserve tax (SDRT) applies to: • agreements (whether oral or written) to transfer chargeable securities for consideration in money or money's worth at a rate of 0.5%, known as the principal charge • transfers of chargeable securities into any EU or non-EU depositary receipt systems or clearance services at a rate of 1.5%, provided that, in respect of a transfer of UK shares or loan capital, the transfer is not an integral part of an issue of share capital or the raising

Legal interests in land Section 1 of the Law of Property Act 1925 (LPA 1925) exhaustively sets out the categories of legal interest that can be created in or over land. LPA 1925, s 1(1) sets out the two categories of legal interests in land that are ‘estates in land’. The first is the freehold, which is a perpetual interest and in practical terms means ownership. If the freeholder dies, the freehold is always necessarily part of their estate, leaving aside any equitable interests. The second is the leasehold, which is a temporary right to possession of the land. Prior to the LPA 1925 coming into force, it was possible for a leasehold interest to be created that would expire automatically on the death of a specified person or persons. The expiry happened even if the leaseholder at that time was not the person for whose lifetime the leasehold was granted. However, this is no longer possible, because LPA 1925, s 1 is exhaustive and because LPA 1925,

In answering this Q&A, we have considered the issue of cancellation rights under the Consumer Contracts (Information, Cancellation and Additional Charges) Regulations 2013 (the Consumer Contracts Regulations 2013), SI 2013/3134. The Consumer Contracts Regulations 2013 The Consumer Contracts Regulations 2013, SI 2013/3134 came into force on 13 June 2014 implementing the European directive on consumer rights. They apply to contracts entered into after 13 June 2014 between a consumer and a trader. Under the Consumer Contracts Regulations 2013, SI 2013/3134, reg 4, a ‘consumer’ means an individual acting for purposes which are wholly or mainly outside that individual’s trade, business, craft or profession. ‘Trader’ means a person acting for purposes relating to that person’s trade, business, craft or profession whether acting personally or through another person acting in the trader’s name or on the trader’s behalf. Types of contracts under the Consumer Contracts Regulations

The 18-month limitation period in section 20B of the Landlord and Tenant Act 1985 (LTA 1985) does apply to insurance even if it is expressly reserved as rent. LTA 1985, s 20B applies to 'relevant

The question concerns the right to appeal in relation to a club premises certificates provided by paragraph 15(2), Part 2 of Schedule 5 to the Licensing Act 2003 (LA 2003) but the answer applies equally to the right to appeal in relation to a premises licence provided by LA 2003, Sch 5 Pt 1, para 9(2). It has been assumed that the person appealing is someone entitled to appeal against the decision of the licensing authority. LA 2003, Sch 5 Pt 1, para 9(2) and LA 2003, Sch 5 Pt 2, para 15(2) are identically worded as follows: 'An appeal under this Part must be commenced by notice of appeal given by the appellant to the designated officer for the magistrates’ court within the period of 21 days beginning with the day on which the appellant was notified by the licensing authority

The GHDPO, Schedule 2, Part 4, B states 'The use of any land for any purpose for not more than 28 days in total in any calendar year…' We have been unable to find any caselaw or commentary on whether the 28 day period applies separately or cumulatively. It may be useful to consider the

As explained in Practice Note: Higher rates of SDLT on additional residential properties, the higher 3% rates apply to purchases of residential property by purchasers who are not individuals regardless of

The higher rates of stamp duty land tax (SDLT) apply to: • purchases of certain additional residential properties by individuals, and • purchases of residential properties by purchasers who are not individuals regardless of whether they hold any other residential properties In particular, the higher rates apply to purchases by non-natural persons of: • major

This Q&A assumes that the question relates to a claim for unfair dismissal. For information on the Acas Code of Practice on disciplinary and grievance procedures (Acas Code) generally, and the effect of non-compliance, see Practice Notes: • Acas disciplinary and grievance code—application • Acas disciplinary and grievance code—procedural requirements, and • Acas disciplinary and grievance code—effect of non-compliance The power of the employment tribunal to apply an uplift (or reduction) to compensation) under section 207A of the Trade Union and Labour Relations (Consolidation) Act 1992 (TULR(C)A 1992), applies to claims brought

The Access to Neighbouring Land Act 1992 enables the court, in certain circumstances, to make an order allowing access to land (the servient land) for the purpose of carrying out works to adjoining or adjacent land (the dominant land). See Practice Note: Access to neighbouring land. To be entitled to an order, an applicant must show (among other things) that the works are reasonably necessary for the preservation of the dominant land. Certain categories of work are automatically treated as reasonably necessary for the preservation of land, including

The Building Safety Act 2022 (BSA 2022) received Royal Assent on 28 April 2022, though a number of its provisions require secondary legislation in order to be implemented. BSA 2022 is mainly directed at higher risk buildings (defined in BSA 2022, s 65 as those at least 18 metres in height or having at least seven storeys, and containing at least two residential units), and is a direct consequence of the Grenfell fire in 2017. BSA 2022, s 112 makes provision as to implied terms in leases and recovery of safety related costs. It inserts new sections 30C–30I to the Landlord and

Commentary: NHS costs: Butterworths Personal Injury Litigation Service [1902] states: ‘Part 3 of the Health and Social Care (Community Health and Standards) Act 2003 (HSCA) came into force on 29 January 2007. The same establishes a statutory scheme whereby the compensating defendant is liable to meet National Health Service or ambulance service charges. The scheme does not affect