Please see paragraph 4 of HM Land Registry Practice guide 62: easements which deals with the registration of easements in both ‘registered’ and ‘unregistered’ leases (see their definitions of both). You will note at paragraphs 4.1 and 4.2.1.1 what must accompany the AP1 generally. You will also note paragraphs 4.1.1.1 and 4.2.1.1 which confirm the procedure for registration against the servient land where the servient land is registered: Paragraph 4.1.1.1—registered lease and servient land registered 'Where the easement is granted over land in the landlord’s title

In the absence of making an application for protection (see below) there are a number of ways in which an individual’s usual residential address (URA) may surface on the public record, whether as shareholder, director or company secretary: • shareholder as person with significant control (PSC)—the most likely way in which an individual shareholder risks having their URA on the public record is via a disclosure in relation to the PSC regime. Assuming a particular individual meets one of the conditions of the PSC regime (broadly holding more than 25% of the shares in the company), section 4 of Form PSC01 requires the individual to provide a service address which will appear on the public record. This does not have to be the individual’s URA however if they do provide their URA it will appear on the public record. Section 4a of the same form then requests the individual’s URA (in any case)

For information on Regulation (EU) No 650/2012 (EU Succession Regulation, also known as Brussels IV) and its application, see Practice Note: Will drafting—applying the EU Succession Regulation. The application of Brussels IV to the UK, particularly in the context of Brexit, was considered in News Analysis: EU Succession Regulation and Brexit, which was published on 13 February 2020. In particular, the author stated as follows: ‘If the deceased has made a valid choice of law election under Article 22, the position

Summary This Q&A refers to the European Commission’s proposal for a Regulation on the law applicable to the third-party effects of assignments (the Proposal) published on 12th March 2018, which could have an impact on the market for trading participations in syndicated and bilateral loans. Both of the Loan Market Association (LMA) and the City of London Law Society made representations asking for the Proposal to be shelved or at least amended to accommodate current market practice in the secondary loan market. Their representations are available on their respective websites. It is fair to say that in its original form the Proposal would have disrupted the secondary loan market by making due diligence on the part of a buyer much more complicated for the reasons given below. The UK indicated on 9 July 2018, shortly after publication of this Q&A, that it would not opt in to the regulation (irrespective of Brexit), on the reasoning that the regulation would have significant

We have assumed that: • the UK pension scheme from which funds were transferred to the Swiss scheme was a registered pension scheme within the meaning of Finance Act 2004 (FA 2004) • the Swiss scheme was a qualifying recognised overseas pension scheme (QROPS) at the time of the transfer The taxation of cross-border pension benefits is extremely complicated and we would suggest that you seek specialist advice. In the meantime, the following information may be useful. We note that P moved to Switzerland in 2006. Significant changes were made to the way in which UK pensions were taxed from 6 April 2006 (also known as ‘A-day’ within the pensions industry). A key feature of the post-2006 regime is the distinction between pension schemes which are registered pension

Whether a sign created by artificial intelligence (AI) infringes a trade mark will be a matter of the normal form of legal assessment under section 10 of the Trade Marks Act 1994. However, AI is already in use by lawyers in disclosure and gathering evidence, and may also be used by judges in writing their judgments. It is possible that the increasing use of AI may in future cause changes to be made in the current IP system to deal with AI (see Practice Note: Artificial intelligence—intellectual property, in particular section: Are changes to the current IP system necessary to deal with AI?). The use of AI to create the alleged infringing sign could be relevant to disclosure and witness evidence. If the AI tool

If funds are made available (directly or indirectly) to a designated person, or economic resources are made available (directly or indirectly) that would likely be exchanged, or used in exchange, for funds, goods, or services, this may constitute a criminal offence. If funds or economic resources are made available for the benefit of a designated person and they obtain, or are able to obtain, a

In short, there is no formula or rule for determining the amount that a contractor can claim from the employer if it suspends the works. Any amount payable by the employer will depend on the particular circumstances. Where the Housing Grants, Construction and Regeneration Act 1996 (HGCRA 1996) applies to the contract, section 112 provides that where a sum is due under a construction contract and it has not been paid: • the party to whom the sum is due has the right (without prejudice to any other right or remedy) to suspend performance of any or all of its obligations under the contract to the party by whom payment ought to have been made • the right cannot be exercised without first giving at least seven days' notice of the intention to suspend performance, stating the ground or grounds on which it is intended to suspend performance (the contractor must take care here as suspension may amount to repudiation of the contract if the

Consortium relief is the term used to describe an extension to the group relief rules that allows the surrender and claim of losses between companies that are not so closely connected as to form a group but where the joint ownership of a company forms a consortium. For more information about the meaning of a consortium, and for more on consortium relief generally, see Practice Note: Consortium relief. The same types of losses that are eligible for group relief are also available for consortium relief, see Practice Note: Group relief—types of losses that can be surrendered. As for group relief claims between members of a loss relief group, the amount of a claim for consortium relief between companies owned by a consortium and members of a consortium (or through link companies) is restricted in certain circumstances. This Practice Note explains these restrictions in relation to consortium relief for current year losses and consortium relief for carried-forward losses. General group relief limitations on amount of consortium relief for current year losses The

Section 5(A)(1) of the Caravan Sites and Control of Development Act 1960 (CSCDA 1960) provides that a Local Authority in England who have issued a site licence in respect of a relevant protected site in their area may require a licence holder to pay an annual fee fixed by the local authority. CSCDA 1960, s 5(A)(2) provides that where an annual fee is required to be paid the Local authority must inform the licence holder of the matters to which they have had regard in fixing the fee for the year in question (in particular, the extent to which they have had regard to deficits or surpluses in the accounts for the annual fee for the previous years). The ability to charge an annual fee was introduced by the Mobile Homes Act 2013. In March 2014, the Department for Communities and Local Government published

This Practice Note explains: • how to calculate the maximum amount of group relief for current year losses that can be claimed by a company (the ‘claimant company’) in a given accounting period (the ‘claim period’) • how to calculate the maximum amount of group relief for carried-forward losses that the claimant company can claim in the claim period • the special rules that apply to UK-resident companies with foreign permanent establishments, non-UK resident companies with UK permanent establishments and dual-resident companies, and • the anti-avoidance provisions that limit the amount of group relief that can be claimed For more information on: • the types of losses that are eligible for group relief, see Practice Note: Group relief—types of losses that can be surrendered • which carried-forward losses are eligible for group relief, see Practice Note: Corporation tax loss relief for carried-forward losses • accelerated payment notices, which restrict a company's ability to surrender losses by way of group relief, see Practice Note: Accelerated payment notices—APNs and group relief There

Immigration analysis: The government has recently announced changes to the going rates for a Skilled Worker to be sponsored in the UK, which are due to come into force in April 2024. The changes include an increase of nearly 50% to the general threshold, and raising the individual occupation going rates in line with latest national salary data. This article analyses the data published by the Office for National Statistics (ONS) in its 2023 Annual Survey of Hours and Earnings (ASHE) to predict the increase in going rates for some occupation codes for both new applicants and existing Skilled Workers.