For the purposes of this response, we have assumed that the appointment in question was made in writing using direct, operative wording. Whether the appointment of the new trustee is valid will largely depend on the terms of the trust instrument. If the appointment was made in accordance

Immigration Rules, Part 1, para 34X provides as follows: ‘…(4) An application for administrative review which has not been determined will be treated as withdrawn if the applicant makes an application for entry clearance, leave to enter or leave to remain. [..] (7) Subparagraph (4) above does not apply to an application for administrative review made under Appendix AR (EU), unless the application for entry clearance, leave to enter or leave to remain is a valid application made under Appendix EU, Appendix EU (Family Permit), Appendix S2 Healthcare Visitor or Appendix Service Providers from Switzerland.’ As such, where an

The enterprise investment scheme (EIS) is designed to encourage investment in smaller, higher-risk trading companies by offering a range of tax reliefs to individual investors purchasing newly issued shares in those companies. EIS allows unquoted companies (companies listed on AIM are unquoted for these purposes) that meet certain requirements to raise finance by issuing qualifying shares to qualifying investors. The EIS regime is prescriptive and sets out a number of requirements that must be met, including in relation to: • the individual investors • the issued shares, and • the issuing company In relation to the first bullet point above, to qualify for EIS relief, the individual investor must meet the following requirements: • EIS—conditions for relief: individual investor conditions—Subscribe for shares on own behalf—nominees (although nominees are permitted—see below) • subscribe

As set out in Practice Note: Trust Registration Service (TRS), if a trust does not have a UK tax liability (because it has no UK source income or UK situs assets), it is required to register if it is a type A, type B or type C trust as set out in the Money

As the deceased was not domiciled in a part of the UK on death, only their UK-situs assets will be potentially subject to inheritance tax (IHT). Non-UK situs assets will constitute excluded property within the meaning of section 6 of the Inheritance Tax Act 1984 (IHTA 1984) and as such, will not form part of the deceased's estate as defined in IHTA 1984, s 5. IHTA 1984, s 18 contains an unlimited exemption from IHT for transfers

The provisions for making a domicile election are set out in sections 267ZA and 267ZB of the Inheritance Tax Act 1984 (IHTA 1984). They do not contain any requirement that the spouse who makes the election be living in the UK at the time they make the election or have immigration rights to live in the

The Child Maintenance Service (CMS) operates the statutory scheme (since 2012) for the calculation and payment of maintenance by a non-resident parent to the parent with whom the child lives. One of the objectives of the 2012 scheme was to promote family based agreements for maintenance, and as a result, significant fees are charged for using the CMS. This was a change from the previous schemes, which are still in operation in certain situations. Where the gross income of a non-resident parent (NRP) is less than £3,000 per week, the CMS has exclusive jurisdiction to deal with child maintenance where parties are unable to agree. The resident parent is not in those

Re-entry bans can be imposed for a range of reasons and in different circumstances. It depends heavily on the reason that entry was refused. See Practice Note: Suitability grounds for refusal and cancellation of permission, which states as follows: ‘Unless an exemption applies, or a relevant re-entry ban time period has elapsed, an application made under a category within Parts 2‒8, or Appendix Armed Forces, must be refused where a person has previously breached UK immigration law by: • overstaying, unless for a period of 90 days or less (where the overstaying began before 6 April 2017) or 30 days or less (where the

Section 136 of the Law of Property Act 1925 governs the legal assignment of things in action. A debt is a chose in action and therefore is capable of assignment (debts are specifically referred to in the section in any event). A legal assignment results in the assignee becoming the legal owner of the judgment and therefore solely entitled in respect of it. To be a legal assignment, there must be a written and signed document which is absolute, does not purport to be by way of charge only, relates to the whole of the debt or chose in action, and the

In response to this Q&A, we have assumed that the registered proprietor is the sole owner of the property, there has not been a transfer of the registered estate since the entry of the notice relating to the equitable charge and the subsequent legal charge was granted for valuable consideration. Under section 3(4) of the Charging Orders Act 1979, a charge imposed by a charging order takes effect as an equitable charge either: • on the legal estate; or • on a beneficial interest under a trust of land If it takes effect on the legal estate, it may be protected by the entry of either an agreed notice or a unilateral notice. If it takes effect on a beneficial interest

The provisions of section 143 of the Highways Act 1980 (HiA 1980), do not expressly grant authority for disposal of the structure removed by way of sale or destruction in the way that the provisions of HiA 1980, s 149 authorise following application and grant of permission by the court. The remedy for recovery of the costs in the scenario posed, is governed

Appointment of an administrator out of court hours—generally The starting point is that only a qualifying floating charge holder (QFCH) can appoint an administrator out of court hours (Insolvency (England and Wales) Rules 2016 (IR 2016), SI 2016/1024, r 3.20) (see Practice Note: How to file for administration out of court opening hours). The filing of the notice of appointment of an administrator out of court hours must comply with the requirements set out in IR 2016, SI 2016/1024, rr 3.20–3.22, ie by fax or by email. This is confirmed by paragraph 8.1 of the Practice Direction on Insolvency Proceedings (PDIP) which clarifies that CPR Practice Direction 51O—The Electronic Working Pilot Scheme (CPR PD 51O) does not apply to a QFCH appointment out