It is assumed that the deceased died on or after 6 February 2020. We refer you to Practice Note: Intestacy—beneficial entitlement which sets out the key matters to be considered in cases where the deceased has died wholly intestate. With respect to the position of the surviving spouse, see section: Spouse or civil partner. If the deceased left no issue, the spouse will take the entire estate. If the deceased

Principles of construction Where there is ambiguity or uncertainty as to the meaning of provisions in a Will, the court in construing it will seek to give effect to the testator’s intention as expressed in the Will read as a whole and in light of any admissible

A trespasser is a person who enters or remains on another person’s land without the permission of the person who has the right to immediate possession of it. The registered freehold owner of the land has the right to immediate possession of the land. The freeholder may decide to grant a long lease against the freehold title, and that person would have the right to immediate possession of the land. The long leaseholder may be permitted to grant a short lease, and that shorter leaseholder would have the right to immediate possession of the land. If a person takes up occupation of land over which they have no right to occupy, that person is a trespasser. Alternatively,

For the purposes of this Q&A, we have focussed on the issue of dissipation of assets in the context of freezing orders but we have also considered dissipation in the context of civil recovery proceedings and restraint orders. Freezing orders/injunctions The standard-form freezing order annexed to CPR PD 25A and the alternative version of the standard-form found in Appendix 5 of the Admiralty and Commercial Courts Guide contain restrictions on the respondent’s ability to dissipate his assets. The standard-form freezing order contains a prohibition on the respondent ‘removing… or in any way disposing of, dealing with or diminishing the value of any of his/her assets’. If the individual in this case is subject to a freezing order,

Background—acquiring easements by prescription Easements can be established other than by express deed and implied grant through a process known as prescription. Prescription is defined as ‘a title acquired by use or enjoyment had during the time and in the manner fixed by law’. In other words, prescription is the acquisition of a right through long use or enjoyment; the law presumes that the right was lawfully granted. One of the most common ways that an easement is established by prescription is under the Prescription Act 1832 (PA 1832). By virtue of PA 1832, s 2, an easement can be established by the dominant owner showing twenty year’s use without interruption of the servient land. There is, of course, the proviso that this 20-year

This Q&A covers the requirements for a potentially exempt transfer and, we have assumed that: • the oral declaration of trust was valid and took effect immediately • the document evidencing the declaration of trust, once executed, will be valid and binding and contain the same trusts as those declared by the oral declaration Where a gift is made to any other person, outside a spouse or charity, or certain favoured classes of trust,

In general, the ordinary principles of law concerning civil liability are equally applicable to local authorities as to other persons. For further information, see Halsbury’s Laws of England: Civil liability of Local Authorities: General principles. A person who suffers injuries caused by the defective state of a highway may have a cause of action against the relevant highway authority in negligence, public nuisance or for breach of the highway authority’s statutory duty to maintain

For information on demergers generally, see: Demergers—overview. You may wish to consider: • whether the proposed demerger amounts to a (a) business transfer or (b) service provision change (SPC) under the Transfer of Undertakings (Protection of Employment Regulations) 2006 (TUPE 2006), SI 2006/246 • if so, the effect of a relevant transfer under TUPE 2006, SI 2006/246 on employees of Company A (ie would the transfer have the effect of transferring those employees to Company B, which would depend on the nature of the transfer) • if the employee is unable to establish the desired right under TUPE 2006, SI 2006/246, whether it is possible for them to assert that they are in fact (and were pre-transfer) employed by Company B, despite, for example,

Disability discrimination Under section 6 of the Equality Act 2010 (EqA 2010) and EqA 2010, Sch 1, Pt 1, cancer is considered (without more) to be a disability for the purposes of EqA 2010. See Practice Note: Disability. Consideration will need to be given to the different types of discrimination and other prohibited conduct set out in EqA 2010. See the section of Practice Note: Disability discrimination entitled ‘The basic types of discrimination and other prohibited conduct’, and the more detailed Practice Notes referred to in that section. For the purposes of

Under the general prohibition contained in section 19 of the Financial Services and Markets Act 2000, a person cannot carry out a regulated activity, or purport to carry out a regulated activity, in the UK unless they are either: • an authorised person, or • an exempt person An activity is a regulated activity if it is: • an activity of a specified kind which is carried on by way of business, and • relates to a specified investment or property of any kind For more information about carrying on regulated activities in the UK by way of business, see Practice Notes: • What are regulated activities? • What does 'by way of business' mean?

Trespasser or oral tenancy It seems unlikely that the sister in law is in occupation as a: • trespasser (albeit a tolerated one) given the circumstances and length of her occupation; or • under a lease on the basis that leases can only be made orally when: ◦ it is for a term not exceeding three years ◦ it is not of an incorporeal hereditament ◦ it is to take effect in possession, and ◦ it is at the best rent reasonably obtainable without taking a fine See Law of Property Act 1925, ss 52 and 54 and our Q&A A landlord let a property to tenants on an assured shorthold tenancy

Where there is a land transaction between a vendor and a purchaser which is a company and the vendor and purchaser are connected, then a special rule applies to determine the chargeable consideration. As set out in section 1122 of the Corporation Tax Act 2010, a company is connected with a person where the person has control of the company. In broad terms, control is defined by reference to share capital, voting power and rights to income and assets. It is assumed that the director is also a shareholder of the company and controls the company for these purposes. For