The holder of a standard security ie a creditor who holds a security over heritable property

an item attached to land or a building which is immovable and thus forms part of the land or property as a result

Land, things built or growing on land, rights connected with or affecting land and rights which can be dealt with like land (eg salmon fishing).

Law360, London: Human resources software company, MHR International UK Ltd, has brought proceedings against the government-funded National Heritage Memorial Fund after its bid for a £325,000 contract was rejected on the basis that its implementation budget appeared 'disproportionately low'. The contract was subsequently awarded to Workday.

Statutory duty to consider heritage impacts in determining planning applications Until 4 November 2024, the planning law on heritage assets (including conservation areas and listed buildings) in Wales was set out in the Planning (Listed Buildings and Conservation Areas) Act 1990 (P(LBCA)A 1990). The Historic Environment (Wales) Act 2023 (HE(W)A 2023), which received Royal Assent on 14 June 2023, consolidated and replaced legislation in relation to the historic environment in Wales from 4 November 2024 onwards. Statutory duty in England P(LBCA)A 1990, s 66 states that when considering whether to grant planning permission for development which affects a listed building or its setting, the local planning authority (LPA) (which includes the Mayor of London in relation to the grant of planning permission by Mayoral development order) or Secretary of State must have special regard to the desirability of preserving or enhancing the building or its setting, or any features of special architectural or historic interest which it possesses. The courts have held that this duty requires decision-makers to give 'considerable importance and weight' or 'high priority'

Conditional exemption from inheritance tax (IHT) on a transfer of value of a qualifying asset is available at the discretion of the Treasury (assessed via the appropriate body, such as the Arts Council England). The aim, as with many of the heritage property reliefs, is to help ensure that pre-eminent heritage assets are retained in the UK and protected for the benefit of the nation as a whole rather than sold to private dealers. In order for a transfer to be conditionally exempt, certain conditions must be met and the owner (or other relevant person) must give undertakings that the item will be maintained and that reasonable public access will be allowed. Conditions for exemption to apply In order for the conditional exemption to apply, certain conditions must be met: • the property transferred must qualify (and be designated by the appropriate body) as being pre-eminent for its national, scientific, historic or artistic interest or in the case of land and buildings for its scenic, architectural, historic or scientific interest (see further below), and • an

Offences against heritage property Heritage crime is defined as 'any offence which harms the value of heritage assets and their settings for this and future generations'. Heritage assets include: • ancient monuments • listed buildings • buildings in conservation areas • designated cemeteries • conservation areas • registered parks and gardens • registered battlefields • protected military remains of aircraft and vessels of historic interest, and • undesignated but acknowledged buildings and sites of heritage significance Heritage crime which may be prosecuted as various offences, including: • theft of metals such as lead and copper from churches and other historic buildings • architectural theft (see Theft) • illegal metal detecting which involves trespass on private land • unlawful alterations and damage to listed buildings • criminal damage to monuments (see Criminal damage) • arson (see Arson) • graffiti (see Criminal damage) • substance abuse and other forms of anti-social behaviour Theft of metal from historic sites and illegal metal detecting Theft of metal from historical sites is often driven by the high

Hertfordshire County Council and South Kesteven District Council (SKDC) have taken pre-action steps in relation to separate government local government reorganisation (LGR) decisions. Hertfordshire County Council has issued a pre-action protocol letter to the Secretary of State for Housing, Communities and Local Government seeking disclosure of the evidence, analysis and financial assessments behind the government's decision to create four unitary councils in the county, particularly concerning financial sustainability, the Fair Funding Review and population size. SKDC's Cabinet has approved pre-action steps, including issuing a pre-action protocol letter setting out the legal grounds for a proposed judicial review of the Lincolnshire LGR decision.

The Leader of Hertfordshire County Council, Councillor Steve Jarvis, has responded to the government’s local government reorganisation (LGR) decision to replace the county’s existing two-tier local government structure with four unitary authorities. Jarvis described the outcome as disappointing and expressed concern that creating four councils would be less financially sustainable and require existing countywide services to be divided between multiple new authorities. However, he acknowledged that the government has now made its decision and emphasised the county council’s commitment to working with partners to protect services, support staff and deliver an orderly transition to the new arrangements.

Reference for a preliminary ruling – Free movement of goods – Articles 34 and 36 TFEU – Intellectual property – European Union trade mark – Regulation (EC) No 207/2009 – Article 13 – Regulation (EU) 2017/1001 – Article 15 – Exhaustion of the right conferred by the trade mark – Placing on the market in the Union or in the European Economic Area (EEA) – Consent of the proprietor of the trade mark – Place where the goods were first placed on the market by the proprietor or with his consent – Burden of proof

Construction analysis: The Mayor’s & City of London Court granted summary enforcement of an adjudication decision relating to a termination account in favour of Providence, but stayed that judgment pending the Supreme Court’s upcoming decision on the validity of that termination in Providence Building Services Limited (Respondent) v Hexagon Housing Association Ltd (Appellant) UKSC/2024/0130. The court applied the Wimbledon v Vago principles in reaching its decision and held that, because of the interplay of the adjudication regime and the financial difficulties of the Providence, it would be inexpedient to allow the judgment to be enforced prior to the outcome of the hearing before the Supreme Court. The court took into consideration that, given that permission to appeal had been granted, Hexagon had at least an arguable case before the Supreme Court that Providence had not lawfully terminated the contract, the outcome in favour of Providence in the termination account adjudication is predicated on the validity of its contractual termination (the issue before the Supreme Court), and if Hexagon succeeds in the Supreme Court then Providence would not be in a financial position to repay the judgment.

A hidden asset is property or income deliberately not disclosed in legal, tax or regulatory processes, typically to gain an unfair advantage or avoid liability. The expression is descriptive rather than a term of art, and is used across multiple contexts in England & Wales, Scotland, Northern Ireland and Ireland, including divorce and financial remedy proceedings, succession, insolvency, corporate and tax matters.Hidden assets commonly arise where a party conceals bank accounts, trusts, cryptoassets, business interests, bonuses, share options or offshore structures, or misrepresents asset values. In family and civil proceedings, non‑disclosure may lead to adverse inferences, cost penalties, re‑opening of orders, and contempt of court findings. In insolvency, concealment of assets may constitute misfeasance or a fraudulent transaction. In tax and regulatory matters, hidden assets may trigger penalties, interest, criminal investigation and potential confiscation under proceeds of crime legislation.Courts across the UK and Ireland have developed case law on non‑disclosure, sham arrangements and drawing inferences from incomplete financial disclosure, but “hidden asset” itself is not usually legislatively defined. Usage and legal consequences are broadly consistent across the four jurisdictions.