It is assumed for the sake of this example that the transfers of the plots to the residents have not yet taken place, ie this is a new development. There are a number of ways that ownership and management can be structured depending on the number of plots and the extent of the road and anticipated costs of repair and indeed whether there are any other common private facilities such as drains and other private services which will need to be maintained. A practitioner should consider issues including ownership, use, repair and future enforcement of payment. With a small estate the two common ways of structuring ownership and use of the road are:

As confirmed in the Practice Note: Sponsoring a Skilled Worker, under Immigration Rules, Appendix Skilled Worker, para SW 13.2 (Eligible health and education occupation codes; Option F), a person whose role falls into Table 2 of Appendix Skilled Occupations will be eligible for sponsorship under the Skilled Worker route where they will be paid a salary which equals or exceeds both £20,480 per year and the going rate for the occupation code (providing they are otherwise eligible). Table 2 of Immigration Rules, Appendix Skilled Occupations provides going rates for eligible health and education occupation codes where rates are based on national pay scales. SOC code 6141 (Nursing auxiliaries and assistants) contains the following example job roles: • auxiliary nurse • health care assistant (hospital service) • health care support worker • nursing assistant • nursing

Section 49A of Corporation Tax Act 2009 (CTA 2009) provides that for the purposes of calculating the profits of a trade, an amount equal to the value of the money’s worth is brought into account as a receipt of the trade if the receipt would have been brought into account if it had been money. This section was introduced by section 71 of the Finance Act 2016 to confirm a practice that had been applied for many years following the decision of the House of Lords in Gold Coast Selection Trust Ltd v Humphrey. HMRC had apparently been challenged on the application of this rule and therefore

In answering this Q&A, we have limited our research to the Care Act 2014 (CA 2014), Care and Support Statutory Guidance (the Guidance) and very brief outline of farm partnerships. We assume the following: • a farm partnership and not an agricultural tenancy • that the assessment and care provided was done under CA 2014 and not the law preceding that (although the outcome is likely to be similar) • that income is to be ignored By way of a caveat, for this Q&A it is not possible to give anything other than an extremely broad answer. This is because assessments on farming partnerships are extremely complex and fact dependant. For example, there are three main ways farming partnerships can be set up: • traditional partnerships governed by the Partnership Act 1890 • limited partnerships, governed by the Limited Partnerships Act 1907, and • limited

What is prorogation of Parliament? Prorogation is an act which marks the end of a parliamentary session without the dissolution of Parliament. It occurs between sessions, to break a parliamentary deadlock, or before Parliament is formally dissolved prior to a general election. Prorogation differs from adjournment, during which Parliament does not sit for a period of time, but Parliamentary business can still continue as before. The immediate effect of prorogation is to bring the current parliamentary session to an end. No business discussed in the previous session may be brought into the new session. For background reading on prorogation generally, see Q&A: What is prorogation of Parliament? How is prorogation relevant to Brexit? Prorogation of Parliament has been raised several times in the Brexit debate. Two potential uses or effects of prorogation are of particular relevance in this context: • prorogation as a mechanism to get around the ‘same question’ rule, and • prorogation as a vehicle for ensuring the delivery of a no-deal Brexit The same question rule The

Summary An ELP has no separate legal personality and this gives rise to a number of complexities that affect the structure of a lending transaction and the form of any security taken to support borrowing by an ELP. A lender must ensure that the ELP’s partnership agreement allows a general partner (GP) to enter into the relevant security documents. The limited partners (LPs) are unlikely to want to be party to any documents as they would run the risk of losing their limited liability status. Generally, the lender will be looking to the GP acting on behalf of the ELP to execute all of the transaction documents. What is an ELP? An ELP is a partnership that is formed under the Limited Partnership Act 1907 (LPA 1907) and registered at Companies House as an ELP. Although an ELP has no separate legal personality (which contrasts to the position with a limited liability partnership formed under the Limited Liability Partnership Act 2000 and the position in

This Q&A describes the steps that a lender should take to ensure that it gets valid security over land held by trustees for a beneficiary. For general information on taking security over land, see Practice Note: Taking security over land and for a discussion of enforcing security over land, see Practice Note: Enforcement—security over land. Summary Trustees may hold the legal title to land (and be registered as such at the Land Registry) for a beneficiary for any number of reasons eg to maximise the tax efficiency of an investment property finance transaction. When dealing with trustees and their beneficiaries, a lender must make additional checks to ensure valid security interests are created and these are described below. A security holder of or with a mortgage over land must deal with at least two trustees or a trust corporation. This is to ensure that any beneficiary interests in the land are overreached (see sections 2, 27, 208(1)(xxi) of Law of Property Act 1925 (LPA 1925)). A

Special stamp duty land tax (SDLT) rules apply when an interest in land is transferred from a partnership to a partner or a person connected with a partner. These rules are contained in Schedule 15 to the Finance Act 2003 (FA 2003). The rules are complex and different rules can apply to particular scenarios. For SDLT purposes, a chargeable interest held by or on behalf of a partnership is treated as held by or on behalf of the partners (FA 2003, Sch 15, para 2). The special rules that apply when an interest in land is transferred from a partnership to a partner or a person connected with a partner aim to determine what proportion of the chargeable interest remains owned by the same persons

This Q&A assumes that the property is not subject to a mortgage As a general rule, stamp duty land tax (SDLT) is charged by reference to the chargeable consideration given for the subject matter of the transaction. Chargeable consideration is defined as any consideration given in money or

For information on calculating a statutory redundancy payment, see Practice Note: Entitlement to statutory redundancy payment. A statutory redundancy payment is calculated by: • determining the employee's number of complete years of continuous employment ending with the 'relevant date', and • allowing the appropriate number of weeks for each year. This is done by looking at (a) the whole period of employment if overall service is 20 years or less, or (b) the 20 years terminating with the 'relevant date' if the overall service is more than that. Within that period, working backwards from the 'relevant date': ◦ high band—count one and a half weeks for every complete year of service throughout which the employee was aged 41 or over ◦ middle band—count one week for

This answer refers to the provisions for implementation of the EU-UK Trade and Cooperation Agreement (TCA), and associated agreements, under Part 3 of the European Union (Future Relationship) Act 2020 (EU(FR)A 2020), which entered into force on IP completion day. Background to the EU-UK Trade and Cooperation Agreement The UK and EU announced an agreement in principle on the legal terms of their future relationship on 24 December 2020. The text of the TCA and associated agreements were published in draft on 26 December 2020. For background reading, see: • Brexit Bulletin—UK and EU announce new Trade and Cooperation Agreement, LNB News 24/12/2020 76 • Brexit Bulletin—Draft EU-UK Trade and Cooperation Agreement published, LNB News 28/12/2020 12 It was agreed that the TCA would be provisionally applied from 1 January 2021, provided that both parties completed the necessary internal requirements and notified

In this Practice Note, references to the National Employment Savings Trust (NEST) Order are to the National Employment Savings Trust Order 2010, SI 2010/917 (NEST Order) applicable from 25 May 2018. References to the NEST Rules are to the Rules of the National Employment Savings Trust applicable from 5 August 2024. NEST is a low charge, defined contribution occupational pension scheme, which was set up as part of the government’s workplace pension reforms. These reforms introduced a number of duties for employers (the ‘employer duties’) including a duty to enrol their eligible jobholders automatically into a pension scheme meeting certain standards (an ‘automatic enrolment scheme’). NEST was created to ensure that all employers would have access to a low-charge scheme which they could use to meet their new employer duties. NEST has continued to experience substantial growth, with membership increasing from 12 million to 13 million between March 2023 and March 2024. For further