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

The conditions for bringing a family provision claim are set out in section 1 of the Inheritance (Provision for Family and Dependants) Act 1975 (I(PFD)A 1975). A child of the deceased is an eligible claimant under I(PFD)A 1975, s 1(1)(c). The definition of a child includes an adult and/or married child. See Re Jackson (deceased); Ilott v Mitson and Re Hancock (deceased). Nevertheless, claims by adult children are often difficult to bring and the outcome

Under paragraph 3 of Schedule 6 to the Electricity Act 1989 (EA 1989), the pre-existing licensed electricity supplier in respect of the premises is likely to be deemed to have contracted with the current occupier for the supply of electricity. Under EA 1989, Sch 6, para 3(6), the relevant electricity supplier is obliged to publish the terms and conditions that apply in the case of such deemed contracts, and therefore these terms and conditions should be available on the relevant supplier’s website. The relevant supplier’s deemed contract should therefore be reviewed for the caps on liability and measures of damage that will apply. While the conditions of electricity suppliers’ supply licences (available on the Ofgem

Resignation is when an employee decides to terminate their own contract—usually by giving the requisite contractual or statutory minimum notice. For unfair dismissal and other statutory purposes, a resignation is only treated as a dismissal: • when it happens in circumstances amounting to constructive dismissal (see Practice Note: Constructive dismissal), or • where the cause of the employee’s resignation is the employer’s threat to dismiss them (see Practice Note: Definition of dismissal in unfair dismissal) If

This response assumes that the only change introduced by the new holiday policy is to increase the holiday entitlement of those with long service, and that it is not proposed to alter or decrease the holiday entitlement of employees generally. An employment or worker contract may, like any other contract, be amended at any time either: • in accordance with the terms of the contract itself (eg where a clause in the existing contract purports to give the employer the power to vary some, or all of the terms, unilaterally, without the employee's consent), or • with the agreement of all the parties to the contract For further information generally, see Practice Note: Changing terms and conditions of employment. Changing

For information on the statutory right to a minimum period of notice under Employment Rights Act 1996 (ERA 1996) generally, see Practice Note: Statutory minimum notice. The statutory right to notice ERA 1996, s 86(1)–(2) sets out the statutory period of notice required to terminate the contract of employment of a person who has been continuously employed for one month or more. For these purposes, ‘contract of employment’ means a contract of service or apprenticeship, whether express (oral or in writing) or implied. An employee on a fixed term contract of employment has the same right to statutory notice as other employees,

Check your disciplinary policy The first step is to check your disciplinary policy to see what it says about who may accompany a worker to a disciplinary hearing. It is unlikely to state that a worker's spouse may act as a companion, but if it does, you should allow the husband to attend. Statutory right to request to be accompanied Any worker who is required or invited by their employer to attend a disciplinary or grievance hearing, and makes a reasonable request to be accompanied, has the right to be accompanied at that hearing. The right to be accompanied applies to disciplinary hearings which could result in: • the worker receiving a formal warning. Disciplinary hearings at which the worst possible outcome for the worker is an informal warning are not covered, although a warning will not be considered 'informal' for these purposes simply because you give it that label, eg any warning which is confirmed

For information on the post-employment notice pay (PENP) calculation generally, see Practice Note: Taxation of payments in lieu of notice (PILONs) and post-employment notice pay (PENP). An employer is required to carry out a PENP calculation if it pays a ‘relevant termination award’, meaning termination payments or benefits that fall within section 401(1)(a)

The obligation on employers to designate and facilitate access to a stakeholder pension scheme ceased to apply from 1 October 2012, when the automatic enrolment regime came into effect. However, unless a relevant exception applies (eg where an employer is notified that a designated stakeholder pension scheme has commenced winding up), employers are under a continuing duty, in respect of relevant employees, to deduct employee contributions to an existing stakeholder scheme from their remuneration and pay them to the trustees/managers of the scheme. For more information, see Practice Note: Stakeholder pension schemes—the legal requirements. Whether