The gift would be a stamp duty land tax (SDLT) transaction. If the interest given is not a new lease of the property, the purchaser would be taken to be the couple’s parents. No SDLT would be chargeable if no debt is assumed in the ‘real world’ (or treated as assumed in the ‘SDLT world’) as consideration for the transaction. For the most part, this depends on whether or not the property is mortgaged at the time of making the gift. If it is, the parents would likely assume (or be treated as if

Broadly, the off-payroll IR35 regime applies to engagements under which: • an individual personally performs (or is obligated to personally perform) services for an end client • the services are not provided pursuant to a direct contract between the individual and the end client but under arrangements involving a third party • the end client is either a public authority or a medium or large private sector entity that has a UK connection • the circumstances are such that if the services were provided under a direct contract between the individual and the end client, the individual would be regarded as an employee or office holder of the end client for income tax and/or NICs purposes (or, if the individual is already an office holder of the end client, the services relate

While Part 4 of the Finance Act 2004 states the broad rules under which authorised payments can and cannot be made by registered pension schemes, the Registered Pension Schemes (Authorised Payments) Regulations 2009, SI 2009/1171 provide for some exceptions to these rules. See the Registered Pension Schemes (Authorised Payments) Regulations 2009, SI 2009/1171, regs 3 and 4. In its GMP Newsletter (dated July 2020), HMRC confirms that, in circumstances where benefits need to be adjusted for GMP equalisation, the adjustments may be paid as an authorised lump sum following the death of a member using the provisions in the Registered Pension Schemes

This Q&A assumes that the employee is employed on a permanent employment contract, rather than a temporary employment contract. If the employee is employed on a permanent contract of employment under which they work term-time only, it is clear that the employee’s employment continues during the holidays, until the date of termination. Under such a contract, the employee’s pay for the weeks they work during term-time, and holiday pay, will typically be spread over the whole 12 months. See eg clause 2 of Precedent: Clauses—term-time working. In those circumstances, the employee’s pay during the summer holidays relates to the

A judgment can be set aside, eg because the judgment was obtained by fraud. In such a case, the party will need to seek to have this set aside. For guidance on setting aside judgments, see Practice Note: Judgments and orders—setting aside. Once a judgment has been set aside, then the entry in the Register of Judgments, Orders and Fines will be cancelled. Separately, where a judgment debt has been paid, the entry can be either cancelled or the entry will be endorsed, depending on when the

Ground 2 of Schedule 2 Part I to the Housing Act 1988 provides as follows: ‘The dwelling-house is subject to a mortgage granted before the beginning of the tenancy and— a) the mortgagee is entitled to exercise a power of sale conferred on him by the mortgage or by section 101 of the Law of Property Act 1925; and b) the mortgagee requires possession of the dwelling-house for the purpose of disposing of it with vacant possession in exercise of that power; and c) either notice was given as mentioned in Ground 1 above or the court is satisfied that

A mortgagee seeking to take possession may choose to do so as mortgagee in possession or by appointing a receiver under the Law of Property Act 1925 (LPA 1925) (commonly referred to as the appointment of a fixed charge receiver or an ‘LPA receiver’). The powers of a mortgagee in possession are, however, not exactly the same as those of a receiver appointed under LPA 1925. A receiver appointed under LPA 1925 has the power to receive rent under LPA 1925, s 109 and the mortgagee may also delegate powers to the LPA receiver that the mortgagee enjoys under the terms of the charge. This is likely to mean that the receiver will have the power of sale, but this should always be checked as it is the terms of the

Under Article 37 of the General Data Protection Regulation, Regulation (EU) 2016/679 (the GDPR), companies have to appoint a data protection officer (DPO) if certain conditions are met. The Information Commissioner’s Office (ICO) offers a simple questionnaire to determine if a mandatory DPO is required. Even if a DPO is not required, a voluntary appointment of a formal DPO is possible. A group of companies may appoint a single DPO provided that the DPO is easily accessible from each establishment (Article 37(2) of the GDPR). According to the Article 29 Data Protection Working Party Guidelines on Data Protection Officers (the DPO guidelines), ‘easily accessible’ refers to being available internally within the organisation as well as externally to data subjects and supervisory authorities. The GDPR requires the details of the DPO

The boundary to adjoining properties and the question of who owns and is obliged to maintain a boundary feature, is often a difficult issue and can lead to protracted and expensive litigation. HM Land Registry is unable to give details of where a boundary lies based upon the title plans, as those plans show only general boundaries based upon Ordinance Survey maps. However there appears in this scenario to be no dispute over where the boundary lies. Section 1(1) of the Party Wall (Etc) Act 1996 (PWA 1996) applies where lands of different owners adjoin and either are not built on at the line of junction; or are built on at the line of junction only to the extent

Trespass to land is a tort which includes physically entering or remaining on land in the possession of another or placing an object on or projecting over the land in possession of another. The act must be carried out without a licence or consent. Trespass extends to any unjustifiable intrusion by one person upon land in the possession of another. Indeed, it has been said that

Assured shorthold tenancy (AST) Under paragraph 9(2)(a) of Schedule 2A of the Housing Act 1988 (HA 1988), if the agricultural worker condition in HA, 1988, Sch 3 is satisfied, and the landlord wishes the tenancy to be an assured shorthold tenancy (AST), Form 9 must be served before the tenancy is entered into. Assured agricultural occupancy Thus, if this has not been followed, and the agricultural worker condition has been met, it is likely that the tenancy in this cannot be an AST. It is likely that the tenancy will be an assured agricultural occupancy. A farm worker will have the benefit of an assured

Pressure to secure a new letting often leads to the suggestion of early access on the basis of a licence or tenancy at will. In ascertaining the nature of occupation in that situation, the courts will look to the substance of the agreement, not to the label that the parties have given to it. If early access is documented in an agreement that includes the ‘hallmarks’ of a lease, the result will be a lease. In Street v Mountford, the House of Lords identified the hallmarks of a tenancy. They are: • exclusive possession • of defined premises Payment of rent might also be an indication