We have assumed that the property is in England. An assured shorthold tenancy may be terminated using the procedure in section 21 of the Housing Act 1988, beginning with service of a notice. There are various pre-conditions that apply to service of a section 21 notice, which are set out in Practice Note: Terminating assured and assured shorthold tenancies—pre-Renters' Rights Act position. Some of the pre-conditions

Since the coming into effect of the Housing Act 1996 any assured tenancy granted after 28 February 1997 will be an assured shorthold tenancy (AST) save in certain special circumstances. In this Q&A the tenancy in question is an AST and it was granted in 2010. It may have been granted for a fixed term which has now come to an end in which case the tenant will be occupying under the terms of an assured periodic tenancy. Even if that is the case the tenancy still retains its character as an AST for the purposes

An agreement which amounts to a tenancy at common law, and which also falls within the scheme of the Housing Act 1988 (HA 1988), is an assured tenancy. Many assured tenancies, when created, fall within Chapter II of the HA 1988 and are assured shorthold tenancies (ASTs). See Practice Note: A summary of types of private residential tenancies. An AST is subject to the rules about security of tenure which apply generally to all assured tenancies, including the following rules. Under HA 1988, s 5(1), an assured tenancy can only be brought to an end by the landlord in certain defined situations. The primary situation requires the execution of an order for possession obtained under HA 1988, s 7, after serving a notice under HA 1988 s 8, relying on one of the mandatory or discretionary grounds at Schedule 2 (for assured tenancies)

The main basis for landlords exercising caution in demanding rent following knowledge of a breach is in order to preserve their right to forfeit—which is particularly important in the context of once-and-for-all breaches, such as unlawful sub-letting (see Practice Notes: Forfeiture of a lease and Forfeiture of a lease). However, under section 5 of the Housing Act 1988, an assured tenancy cannot be forfeited—instead, the statutory mechanism under sections 8 or 21 must be used. Therefore, the issue of waiving the right to forfeit does not arise. The

Under paragraph 7.58 of the Mental Capacity Act 2005 Code of Practice, an attorney under a lasting power of attorney (LPA) owes the donor a fiduciary duty to ‘keep the donor’s money and property separate from their own’. In Re Buckley [2013] EWCOP 2965 (not reported by LexisNexis®), Senior Judge Lush emphasized the need for attorneys to avoid conflicts of interest and confirmed that an attorney must apply to the Court of Protection

We have assumed that: • the power of attorney in question is a general or ordinary power of attorney • the executor was also appointed as a trustee under the terms of the Will in question but the property in question has not been assented to the executor/donor of the power as such As stated in Practice Note: Ordinary powers of attorney, as a general rule, an attorney under an ordinary

This Practice Note summarises the statutory provisions of the Companies Act 2006 (CA 2006) and other legislation relating to an auditor’s duties and rights. There may be other rules relating to a company’s obligations in relation to audit and auditors that apply to a listed company, an AIM company or a company with securities that are listed on the AQSE Main Market, AQSE Growth Market or AQSE Trading (formerly NEX Exchange Main Board, NEX Exchange Growth Market and NEX Exchange Secondary Market), but these are outside the scope of this Practice Note. An auditor’s duties Duties in relation to preparation of an auditor's report The function of a company’s auditor is to report (the auditor's report) on the annual accounts of a company. The auditor’s report on the annual accounts must also cover information given in the company's directors’ report, strategic report (if any), the auditable part of directors’ remuneration report (if applicable) and any separate corporate governance statement. For further information on the need for an auditor's report, including an auditor's duties in relation to its scope,

This Practice Note summarises the provisions of the Companies Act 2006 (CA 2006) and other legislation in relation to the liability of an auditor, the limits that may be placed on that liability and an auditor’s liability limitation agreements. Prior to 6 April 2008, a company could not exempt or indemnify its auditors from liability for any negligence, default, breach of duty or breach of trust in relation to the company occurring in the course of the audit of accounts. Such exemption or indemnification is permitted 6 April 2008, provided it takes the form of an indemnity for the costs of successfully defending proceedings or a liability limitation agreement. In addition, there may be other rules relating to the liability of an auditor and its limits that apply to a listed company, an AIM company or a company with securities that are listed on the AQSE Main Market, AQSE Growth Market or AQSE Trading (formerly NEX Exchange Main Board, NEX Exchange Growth Market and NEX Exchange Secondary Market), but these are outside the scope of

Background This Practice Note summarises the statutory provisions of the Companies Act 2006 (CA 2006) and other legislation in relation to the terms of an auditor’s appointment and an auditor’s remuneration. In addition, there may be other rules relating to the terms of an auditor’s appointment and an auditor’s remuneration that apply to a listed company, an AIM company or a company with securities that are listed on the AQSE Main Market or AQSE Growth Market (previously known as the NEX Exchange Main Board or NEX Exchange Growth Market), but these are outside the scope of this Practice Note. In relation to how an auditor is appointed (including the mandatory tendering requirements applicable to public interest entities), see Practice Note: Appointment of an auditor and for a form of resolution, see Precedent: Resolution to appoint or re-appoint an auditor and fix their remuneration. In relation to the appointment of an auditor where there has been a failure to re-appoint an auditor, see Practice Note: Failure to re-appoint an auditor. For further information on the

Whether a purchaser of the servient tenant, who may be unaware of the easement, is bound by the easement even though it is not registered on his/her title In answering this Q&A, the following assumptions are made: • the servient tenement was not registered when the easement was granted by deed in 1920 • the easement is a legal easement, having been granted by deed The first registration of the servient tenement, whether under the Land Registration

Local Government analysis: Fridays Ltd (‘Fridays’) is a producer of free-range eggs. It owns Chequer Tree Farm in Kent and owns or operates a number of other farms within a ten-mile radius. The case concerned whether three buildings located at Chequer Tree Farm were ‘agricultural buildings’ so that they could take advantage of the agricultural exemption from business rates. Free-range or organic eggs are produced at some of the other farms but no free-range eggs are produced at Chequer Tree Farm itself. Instead, the land there is used to grow wheat and barley to make chicken feed. Eggs are stamped at the producing farm and are then taken to the three buildings for packing. There they are weighed, graded and stamped with their grade and date. Fridays also grades, packages and sells on eggs from some smaller independent farms. The three buildings were held to be within the scope of the exemption. Written by Ian Peacock, barrister at 4-5 Gray’s Inn Square.

This Q&A assumes that: • inheritance tax advice has been provided on GROB and PET depending on the situation • the risk of the daughter being made bankrupt, predeceasing or divorcing and her mother's assets being taken into account • a lack of any declaration of trust will make the mother's position more difficult as she would have to rely on constructive trust or promissory estoppel if there was a dispute • consideration has been made on the annex as to whether this is a separate building and the CGT implications of this The mother is giving £80,000 to the daughter in return for being provided with an annex in the daughter's home. This answer only considers residential care costs. Deprivation of Capital First you should consider if