This Q&A relates to the procedure of commencing action to recover council tax in England. Pursuant to the Council Tax (Administration and Enforcement) Regulations 1992 (SI 1992/613), a council is required to issue a reminder notice in respect of council tax arrears before issuing a summons by way of enforcement action to recover that debt (SI 1992/613, reg 23). The exceptions to this rule are where a taxpayer has already been provided with a reminder notice in the same relevant tax year and has failed to pay the sum due, or has failed to pay the outstanding sum within seven days of the first reminder notice (SI

Before conveyance of the property, the landlord is likely to have to repair damage to the structure, exterior and some installations and common parts under express or implied covenants in the tenancy under section 11 of the Landlord and Tenant Act 1985 (LTA 1985). The tenant can enforce these contractual obligations, eg by application for an injunction or order for specific performance (see Practice Note: Housing disrepair for local authority landlords—a practical guide). The implied term under LTA 1985, s 11 does not apply if the fire is a result of the failure of the tenant to use the premises in a tenant like manner, or if the property is destroyed: there is no implied obligation to rebuild or reinstate the home after fire. But in most council tenancies there are express repairing obligations

We have assumed that: • the property is situated in the UK and that the parties are UK resident • the property is not a relevant business asset (eg a furnished holiday letting) See Practice Note: Tax implications of relationship breakdown, which sets out the tax implications to be considered on relationship breakdown and, in particular, contains useful tables helping to establish the relevant date of disposal and deemed consideration for capital gains tax (CGT) purposes in relation to asset transfers between husband and wife during the divorce process. It appears, as you indicate, that a CGT charge will arise on the transfer

Where a property is jointly owned, a trust of that property arises so that the legal owners hold the beneficial interest in the property on trust, ordinarily for themselves, either as beneficial joint tenants or as beneficial tenants in common. When the property is transferred, in order to overreach the beneficial interests under the trust, the property must be sold by at least two trustees. The beneficial interests under the trust will then attach to the proceeds of sale, see: sections 2 and 27 of the Law of Property Act 1925. A sole trustee cannot give good receipt, see: section 14 of the Trustee Act 1925 (TA 1925). A Lasting Power

Where a property is jointly-owned, a trust of that property arises so that the legal owners hold the beneficial interest in the property on trust, ordinarily for themselves, either as beneficial joint tenants or as beneficial tenants in common. In order for land or part of land to be conveyed, the property must be sold by at least two trustees, which will overreach the beneficial interests and the trust will attach to the proceeds of sale (sections 2 and 27 of the Law of Property Act 1925) and a sole trustee cannot give good receipt—section 14 of the Trustee Act 1925 (TA 1925). A lasting power of attorney

What is an overriding interest? Overriding interests are governed by the Land Registration Act 2002 (LRA 2002). They occur when a person with an interest in land which is not protected on the land register, binds another person with an interest in the same land who has bought that land, usually at first registration. There are specific classes of overriding interests under LRA 2002. These include short leases, certain rights of people in actual occupation and unregistered legal easements. There are two ingredients to establish an overriding interest: • an interest in land • which falls into a class of interest in the LRA

Incorrect application The answer to this question will depend on the type of application that you intended to bring in the first place. If the application is made within existing insolvency proceedings and so is a genuine ‘insolvency application’, rule 12.64 of the Insolvency (England and Wales) Rules 2016, SI 2016/1024 (IR 2016) will assist. IR 2016, SI 2016/1024, r 12.64 states: ‘No insolvency proceedings will be invalidated by any formal defect or any irregularity unless the court before which objection is made considers that substantial injustice has been caused by the defect or irregularity and that the injustice cannot be remedied by any order of the court.’ If, on the other hand, you intended to bring a completely

CPR PD 44, para 4.2 lists costs orders which the court will commonly make in proceedings. One of these orders is ‘Costs in the application’, the effect of which is that the party in whose favour the court makes an order for costs at the end of the proceedings is entitled to their costs of the part of the proceedings to which the order relates. ‘Costs of today’, or an order to that effect, does not appear in the list in CPR PD 44, para 4.2. However, that table is not an exhaustive list of the orders which the court may make, and therefore, does not, of itself, preclude use of the wording ‘costs of today’. See Practice Note: Commonly made costs orders for information generally on the different types

As a lease is a contract, it can contain various provisions obliging the landlord or the tenant to do something (a positive covenant) or not to do something (a restrictive covenant). Most leases will contain numerous standard covenants (eg for repairs, entry in certain circumstances, the payment of rent, for quiet enjoyment and many others) and, where a lease is silent certain covenants are implied by law. However, as a lease is a contract, in order for a covenant to be enforceable there must either by privity of contract or estate between the parties, or statute must intervene to make a covenant enforceable against a successor in title. Under the common

There is no statutory provision or case law that answers whether a six-month old statutory demand can (without more) be relief upon. The following information may however be useful. It should be noted that statutory demands should only be served on the debtor where the debtor owes the creditor a qualifying debt above the prescribed minimum threshold. See Practice note: What is a statutory demand? for further reading. Company debtor Where the debtor is a company, any statutory demand to be served on the company must contain the information set out in the Insolvency (England and Wales) Rules 2016 (IR 2016), SI 2016/1024, r 7.3 (see also section 123 of the Insolvency Act 1986 (IA 1986)). Under IR 2016, SI 2016/1024, r 7.3(1)–(3), a statutory demand must among other things: • identify the company and the creditor

Insolvency (England and Wales) Rules 2016 (IR 2016), SI 2016/1024, r 14.4 deals with a creditor's proof of debt. It provides that a creditor's proof must include, among other information, the total amount of the claim, including value added tax (VAT), as at the date of the insolvency order. IR 2016, SI 2016/1024, r 14.4 is reflected in paragraph 16.64 of the Insolvency Service's Technical Manual. Assuming that a liquidation has occurred, HMRC may treat as a taxable person in its own right any person carrying on the business of the company in liquidation. The liquidator has 21 days from beginning to carry on the company's business to notify HMRC of that fact and of the date on which the company went into liquidation. The provisions

A statutory demand (in both corporate and personal insolvency) is a demand for a debt—either payable now, or payable at some future date—which is served on the debtor by one or more of their creditors. In both corporate and personal insolvency, failure by the debtor to pay the debt within 21 days of service of the statutory demand, satisfy/secure it to the creditor's satisfaction, or take the appropriate steps to prevent the creditor from acting further on it, will create a presumption of insolvency (on an inability to pay basis) of the debtor. Although a statutory demand should contain the prescribed matters set out in the relevant parts of the Insolvency Act 1986 and the Insolvency (England and Wales) Rules 2016 (IR 2016), SI 2016/1024, it does not need to be issued at court before being