The Q&A relates to liability orders in the magistrates and although the order is the most commonly issued civil judgment it falls outside the CPR rules. The Non-Domestic Rating (Collection and Enforcement) (Local Lists) Regulations 1989, SI 1989/1058, govern collection and recovery of National Non Domestic Rates (NNDR). Billing authorities have the power to serve NNDR demands electronically under the Council Tax and Non Domestic Rating (Electronic Communications) (England) Order 2003, SI 2003/2604. The rate falls due when the demand is served. The demand must be served as soon as practicable. The person liable for payment of NNDR must be sent a reminder. If, after 14 days, the installments due have not been paid, the full annual sum outstanding becomes due and a summons

True licence Licences and tenancies at Will (Manfield & Sons Ltd v Botchin) are excluded from the Landlord and Tenant Act 1954 (LTA 1954). See: • Commentary: Tenancies within the Act: Hill and Redman's Law of Landlord and Tenant [1] • Commentary: Introduction: Claims to the Possession of Land [D1.3] However, it should be considered whether or not there is a true licence in place, or whether it is in fact a lease. In summary, the court will determine whether an agreement is a lease or a licence by looking at its substance, not the label attached to it by the parties. In Street v Mountford, the House

Acting outside the parameters of the licence A voluntary licence is defined in Commentary: Voluntary licences: Laddie, Prescott & Vitoria: The Modern Law of Copyright and Designs [13.2] as: ‘In the strict sense a licence is a mere permission to do that which would otherwise be unlawful and it confers no proprietary rights on the licensee: “A dispensation or licence properly passeth no interest, but only makes an action lawful which without it had been unlawful.”’ Therefore, if the licensee acts outside the parameters of the licence they be may be liable for copyright infringement. The licence—contractual terms and conditions Contractual terms are often classified into one of three types: • conditions—breach of which entitles the innocent party to (Schuler v Wickman Tool Sales): ◦ terminate the contract, regardless of the nature of the breach, and claim damages, or ◦ affirm the contract despite the breach and claim damages • warranties—breach of a warranty

No notice to quit/notice to determine a licence would need to be served. The lodger/licensee was allowed to occupy as a gesture of goodwill. No periodic licence was granted. In any event, the licence granted was

It is assumed that the life interest in question was a qualifying interest in possession (QIIP). When the beneficiary with a QIIP dies, the trust property will be valued and counted as part of the deceased estate, and the inheritance tax estate charge will be levied on that property, in addition to any other property that is in the estate). Once the inheritance tax estate charge has been calculated, the trustees of the interest in possession trust will be responsible for paying that part of the tax that relates to the settled property, whereas the personal representatives (PRs) are primarily responsible for paying the balance. The administration of the estate will be more straightforward if the trustees of the QIIP trust

Under section 93 of the Inheritance Tax Act 1984 (IHTA 1984), it is possible to disclaim or surrender an interest in settled property where the settlement was created by Will. A condition of a valid disclaimer under IHTA 1984, s 93 is that no consideration

This Q&A assumes that the immediate post-death interest does not arise out of the joint ownership of property. It should be possible for the life tenant to release their life interest by executing a deed to which the trustees are not parties, subject to the following matters: • the terms of the trust under which the life interest arises,

Property is not relevant business property for the purposes of business property relief (BPR) unless it was owned by the transferor throughout the transfer period of two years immediately preceding the transfer. The rule is, however, relaxed in certain circumstances provided either the acquisition

In partnership with Alexander Stewart of Hogarth Chambers If a limited liability partnership (LLP) becomes insolvent, the better view is that the claims of its members to sums due under their capital and current accounts rank behind the claims of outside unsecured creditors. However, arguably, the claims of members to advances or loans to the LLP, although recorded in their current accounts, rank equally with those of outside unsecured creditors. LLPs are the creation of the Limited Liability Partnerships Act 2000 (LLPA 2000). LLPs resemble limited companies, not partnerships, in a number of respects, including insolvency; see: Limited liability partnerships (LLPs) and insolvency—overview. Insolvent LLPs are brought to an end by voluntary or compulsory winding up. The winding-up provisions of the Insolvency Act 1986 (IA 1986) apply together with LLPA 2000, s 14 and the Limited Liability Partnerships Regulations 2001

Do the normal set-off rules apply to an LLP in administration? The Limited Liability Partnerships Act 2000 (LLPA 2000) introduced limited liability partnerships (LLPs) and must be read in conjunction with the Limited Liability Partnership Regulations 2001 (LLPR 2001), SI 2001/1090. The Limited Liability Partnership Regulations apply the Insolvency Act 1986 (IA 1986) and the Insolvency (England and Wales) Rules 2016 (IR 2016), SI 2016/1024 to LLPs. As with companies, there are three routes into administration for LLPs: • an application to court for an administration order (see: Administration—overview) • an out of court appointment by the LLP • an out of court appointment by the holder of a qualifying floating charge (QFC) (see: Appointment of an administrator using the out-of-court procedure by a qualifying floating charge holder (QFCH)—checklist and timeline) The powers of the administrator

For the purposes of this Q&A, it is assumed that the relevant partnership is a limited partnership established in England under the Limited Partnerships Act 1907 (LPA 1907). In practice, most limited partnerships established in England will be formed with a limited partnership agreement in place. This agreement will be entered into by the limited partners and general partners of the partnership and will govern the partnership's operation. However, if no such agreement is in place, there are a number of key default provisions under the LPA 1907 and the Partnership Act 1890 (PA 1890), that will apply to the limited partnership's operation in the absence of any specific agreement to the contrary. These include the following: • a requirement for all partners to share equally in the partnership's capital and profits and contribute equally to its losses • a requirement for the partnership

A liquidator is given the power under section 178 of the Insolvency Act 1986 (IA 1986) to disclaim onerous property comprised in the liquidation estate. ‘Onerous property’ is defined in IA 1986, s 178(3) as being: • any unprofitable contract, and • any other property of the company which is unsaleable or not readily saleable, or is such that it may give rise to a liability to pay money or perform any other onerous act The power of disclaimer is perhaps most commonly used in relation to leases, but can apply to a wide range of rights and assets so long as they come within the onerous property