Clare Ambrose, Twenty Essex We all know the crisis is fast-moving. Arrangements that seemed sensible a week ago now look unrealistic or inappropriate. As matters stand there is some certainty that any hearing listed before the end of April 2020 will be significantly disrupted by global travel restrictions and guidance on social distancing. Everyone concerned wants to reduce disruption but work safely. Tribunals will expect parties to co-operate, adapt and compromise in order to find solutions that work. My current experience is that most parties are doing this. Obstructive and tactical positions are likely to be fairly obvious and viewed unfavourably. The client will need to be briefed but constructive discussions need to be broached promptly with the other side with a view to

The grant of a lease creates a legal in a specific parcel of land for a defined term. Generally, neither the land comprised in the lease nor the length of the term may be increased without a surrender of the original lease and the grant of a new lease. If the parties to a lease attempt such a variation, their agreement will be treated in law as a surrender and re-grant, irrespective of their intention. In such a case, the extended term is a new term taking effect from the date of the surrender and re-grant. If not avoided (and there are ways), the

This Q&A assumes for the purposes of this answer that, prior to B’s death, A and B were married during their cohabitation. There have been a number of recent decisions involving allegations of fraud in the obtaining of a divorce, for example, Grasso v Naik and Bhatoo (Twenty One Irregular Divorces), Shahzad v Mazher and Randhawa v Randhawa (where the proceedings had been concealed from the wife respondent and her signature forged by the husband on the acknowledgment of service). However, it is suggested that the seminal decision is Rapisarda v Colladon, a decision

The response does not consider the tax implications for A of settling the rental property in trust. A post-8 March 1999 gift of an undivided share of land is a gift of property subject to a reservation except in the following circumstances: • the donor does not occupy the land (section 102B(3) of the Finance Act 1986 (FA 1986)), or • the donor occupies the land to the exclusion of the donee for full consideration in money or money's worth (FA 1986, s 102B(3), or • the donor occupies the land together with the donee and the donor

Where a landlord proposes to make a relevant disposal, affecting premises to which Part I of the Landlord and Tenant Act 1987 (LTA 1987) applies, they must serve an 'offer notice' on the qualifying tenants of the flats contained in the premises. The offer notice must comply with

Inheritance tax (IHT) is charged on the full market value of assets on death after any available exemptions and reliefs are applied. In calculating the IHT charge on death, it is necessary to consider any lifetime transfers made by the deceased which may give rise to an IHT charge on death or otherwise impact on the IHT payable on the deceased’s estate. See Practice Note: IHT consequences of lifetime transfers. An IHT exemption that is likely to be relevant to the scenario you have described is the charity exemption. See section 23 of the Inheritance

Where the deputy does not have the requisite power in the order appointing them, a litigation friend can be appointed either by a court order or without the need for a court order. If the procedure for appointment without a court order is followed, a person (including any deputy without such a power) who wishes to be appointed as a litigation friend must

This Q&A considers the gifts with reservation of benefit (GROB) rules contained in the Finance Act 1986 (FA 1986). For the purposes of this Q&A the following assumptions have been made: • the gifted property is land

Under section 19 of the Financial Services and Markets Act 2000 a person cannot carry out a regulated activity, or purport to do so, in the UK unless they are either an authorised person (ie authorised by the Prudential Regulation Authority and/or the Financial Conduct Authority (FCA)), or an exempt person (eg by being an appointed representative). For an overview of the regulated activities regime in the UK, see Practice Note: What are regulated activities? Activities are regulated if they are of a ‘specified kind’ (ie specified by the Financial Services

Where an administrator dies without having completed the administration on an intestate estate, a grant of administration de bonis non must be obtained. Where a grant of letters of administration has been issued to an attorney administrator on behalf of the person entitled to the grant under Non-Contentious Probate Rules 1987 (NCPR 1987), SI 1987/2024, r 22 and the administrator (ie donor of the power of attorney) dies in the lifetime of the attorney administrator and before the administration of the estate has been completed,

We have assumed that: An individual P, builds a house, Property B in the grounds (the permitted area) of the house, Property A, in which P is living. P sells Property B without ever having lived in it. For further information see Q&As: • If an individual builds a property (Property B) in the grounds (the permitted area) of the house in which they live (Property A) and then sell Property B, will Property B qualify for PPR relief? How would the capital gain be calculated? If instead the individual moves from Property A into Property B, demolishes Property A and builds a new home in its place (Property C) and sells Property C, will Property C

If an individual is the subject of fraud, they should disclose this immediately upon becoming aware. In English v English, the High Court held that a mortgagor had ratified a loan fraudulently secured against her property by her son. On discovering the fraud, in an attempt to protect her son, she had