Rule 21 of the Non-Contentious Probate Rules 1987, SI 1987/2024, provides that where a gift to any person is void by reason of section 15 of the Wills Act 1837 such person shall have no right to a grant as a beneficiary named in the will, but this is without prejudice to his right to

Foundation schools are maintained by the local authority, but are different from state-run schools in that they are run by an elected governing body which can employ the staff and set the criteria for admission. The governing body can also own the land the school is on as well as its buildings. Alternatively, if the school is a trust school, the land and buildings will be held by the trust or charitable foundation for the duration of its relationship with the school. If a foundation school is closed, with the consequent dissolution of the governing body, those persons holding land for the benefit of the school are required to apply to

Where a grandparent gives money to a grandchild to be held on a bare trust, it is the grandchild who is liable for any tax on trust income on the basis that the grandchild is the sole beneficial owner of the trust funds. Where the income is used to pay an expense

The short answer is that the position is not clear as it depends on legislation which is presently in draft.  Under the Withdrawal Agreement, the UK remains subject to existing EU State aid rules during the transition/implementation period and the EU authorities retain competence to initiate State aid administrative procedures in respect of the UK for four years after the end of the transition period on 31 December 2020 (IP completion day). However, as noted in the query, the detail of the State aid regime and approach in the UK after IP completion day is not clear. Assuming that draft legislation recently presented to Parliament (the State Aid (Revocations and Amendments) (EU Exit) Regulations 2020, SI 2020/Draft) does become law, then as of IP completion day, retained EU State aid laws (including

This Q&A assumes that • there is a Will but it does not make a valid appointment of executors or the executors are unable or unwilling to act, such that the grant is of one of letters of administration with Will annexed • the grant of administration-with-will-annexed'>letters of administration with Will annexed had already been issued to the residuary beneficiary before the deed of variation was entered into The order of priority for a grant where the deceased left a Will is set out in the Non-Contentious Probate Rules 1987, SI 1987/2024, r 20. In particular, where there are no executors able or willing

A grant of probate granted under the Non-contentious probate Rules 1987 (NCPR 1987), SI 1987/2024, r 54 is limited ‘…until the original Will or a more authentic copy be proved’ when the original Will is lost, damaged or otherwise unobtainable. A grant of probate is granted to a person for the use and benefit of another person under NCPR 1987, SI 1987/2024, r 31, 32 or 35 if the person entitled to the grant is unable to prove the Will and obtain the grant for some reason such as the person being a minor, residence abroad, mental incapacity or serving a term of imprisonment. An executor may deal with real property providing that the grant is not limited either by the court or by the terms of the Will, as

For further information about redundancy consultation procedures, generally, see Practice Notes: Redundancy—fair procedure: individual consultation and Redundancy—fair procedure: collective consultation. In relation to dealing with a grievance submitted during a redundancy process, we are not aware of any case law specifically on this point, however it should be remembered that where an employee raises a grievance through the employer’s grievance procedure, the employer may have contractual obligations in relation to how it processes that grievance. For further information, see, generally, Practice Note: Dealing with a grievance. Even if the grievance procedure is not expressly contractual, it is implied into all contracts of employment that an employer will reasonably and promptly afford employees a reasonable opportunity to obtain redress of any grievance raised in good faith they may have in the workplace (WA Goold (Pearmak)

This Q&A considers the issue of the scope of covenants in commercial leases which restrict the extent to which the tenant can give third parties a right to the use the demised premises, be it by informally allowing them into occupation alongside it or assigning the interest. It is common for a landlord to seek to restrict the tenant’s ability to deal with the lease. Having chosen to grant a lease to a particular tenant, the landlord will not necessarily want to have to deal with a third party not of its choosing. Accordingly, it is common for a lease to contain a covenant restricting the ability of the tenant either to part with possession of the premises or to assign the lease. That restriction might be absolute or subject to a requirement that permission be obtained first. This Q&A considers the scope of such a restriction. First, it is necessary

Collective enfranchisement Part I of the Leasehold Reform, Housing and Urban Development Act 1993 (LRHUDA 1993) makes provision for qualifying tenants of flats (as defined under LRHUDA 1993) to exercise a right to have the freehold of the premises acquired on their behalf. This is known as the right to collective enfranchisement. In order to exercise the right to collective enfranchisement, a notice must be served on the landlord. LRHUDA 1993, s 13 sets out formal requirements with which such a notice must comply. LRHUDA 1993, s 33 makes provision in relation to the costs of the collective enfranchisement process. LRHUDA 1993, s 33(1) provides that the nominee purchaser shall be liable for the landlord’s reasonable costs of and incidental

This Q&A assumes that where you refer to Chapter 3D or Chapter 4, you are referring to the relevant chapters to Part 7 of the Income Tax (Earnings and Pensions) Act 2003 (ITEPA 2003) (which appear in ITEPA 2003, ss 446X to 449). We have referred to these below as ‘Chapter 3D’ and ‘Chapter 4’ respectively. It should be noted that a charge to income

A guarantee agreement is a form of contract. Under the general principles of contract law, the death of one of the parties to a contract does not discharge the contract. Therefore, the personal representatives of the deceased party may complete performance and sue for the exchange bargained for and, indeed, they are bound to complete performance at the demand of the other party so far as the assets of the estate will allow. A contract may however, be discharged by frustration where after the formation of the contract an event occurs, which renders further performance of the contract impossible, illegal or something radically different from what was contemplated by the parties when they made the contract. The

This Q&A is not aware of any legal commentary or authority as to whether the failure to register a registrable lease precludes enforcement of a guarantee and indemnity within that lease. This would refer you to Q&A: The