Section 19A of the Housing Act 1988 (HA 1988) provides that an assured tenancy entered into after the day section 96 of the Housing Act 1996 came into force (28 February 1997) is automatically an assured shorthold tenancy. For this reason the vast majority of new tenancies entered into in England are assured shorthold tenancies. HA 1988, s 19A is however subject to the exceptions in HA 1988, Sch 2A. HA 1988, Sch 2A, para 7(1), provides that an exemption to the automatic application of assured shorthold tenancies is where an assured tenancy is granted to someone who immediately before the

Ordinary residence Section 39(4) of the Care Act 2014 (CA 2014) provides that a person who receives accommodation under section 117 of the Mental Health Act 1983 (MeHA 1983) is deemed for purposes of the Act, ordinarily resident in England or Wales and the local authority as such has a duty to provide services imposed under MeHA 1983, s 117. This duty remains until the integrated care board or Local Health Board and the local social services authority are satisfied that the person concerned no longer requires aftercare. While CA 2014 does not define ordinary residence, the natural meaning of the term applies. In this case ordinarily resident ‘refers to a person’s abode in a particular place or country that they have adopted voluntarily and involves questions of both fact and degree. Factors such as time, intention

A pension sharing order provides for a party to receive, in their own right, benefits that are directly debited from the other party’s pension scheme and allows for a clean break between the parties in respect of pensions. Sections 11 and 12 of the Welfare Reform and Pensions Act 1999 (WRPA 1999) provide that pension rights under approved pension schemes no longer vest in a trustee in bankruptcy provided the bankruptcy petition was presented on or after 29 May 2000. This means that if the party with the pension that is to be shared is declared bankrupt, the court’s power to grant a pension sharing order should be unaffected.

Two questions arise here. First, leaving aside rent, what are the terms and conditions of an implied periodic tenancy arising after a tenant holds over following the termination of a previous tenancy. In Wedd v Porter, the Court of Appeal considered this issue. In that case, after the expiration of the term the correspondence between the parties showed that the tenants did not intend holding over upon the terms of the expired lease, nor did the landlord intend that they should. They agreed that the tenancy should not be on the old terms of the expired lease and they entered discussions as to the terms of a new tenancy.

Periodic tenancies A periodic tenancy is a tenancy that can be created either by express agreement or by inference. The period of the tenancy will usually be the period by reference to which rent is reserved, rather than when it is payable. By way of example, if the parties agree (or agreed under a previous fixed term lease) an annual rent of £30,000 payable monthly, a yearly tenancy will likely arise, rather than a monthly tenancy. If the parties agree a quarterly or monthly rent, a quarterly or monthly tenancy will arise respectively. A periodic tenancy will continue until determined by a notice to quit. This can be given by the other party, but must expire at the end of a relevant period. See Practice Note: Periodic tenancies under the heading ‘Periodic tenancies—Terminating a periodic tenancy’. Termination of contractual

Where a person does not fully use their nil rate band (NRB) of inheritance tax on their death, for example as a result of leaving a significant part of their estate to a surviving spouse or civil partner, sections 8A–8C of the Inheritance Tax Act 1984 (IHTA 1984) contain rules which enable the unused NRB, or a proportion of it, to be carried forward and used to enhance the NRB of a surviving spouse or civil partner on that survivor's death. There is a formula in IHTA 1984, s 8A(3) and (4) for calculating the addition to the surviving spouse's or civil partner's NRB. The result is that the proportion of the NRB which is unused on the first death

If the owner of the enhanced dwelling occupies it as their only or main residence, principal private residence relief (PPR relief) from capital gains tax should apply to any gain made on a disposal of it. For information on PPR relief under sections 222–226 of the Taxation of Chargeable Gains Act 1992 (TCGA 1992), see Practice Note: CGT—PPR relief. In order to be eligible for PPR, the new property formed by combining the previous two properties must be a single ‘dwelling’ for the purposes of the relief. See HMRC’s Capital Gains Manual at CG64200C onwards and in particular at CG64240. A number of the case law on this subject addresses separate buildings which are claimed to together represent a single dwelling, but in this

The law of England and Wales makes a distinction between movable and immovable assets; succession to movables is governed by the law of domicile , whereas succession to immovables is governed by the law of the country in which they are situated. The intestacy rules in section 46 of the Administration of Estates Act 1925 (AEA 1925) will apply to: • all the moveable property of the deceased wherever situated provided the intestate was domiciled in England or Wales • all the immovable property of the deceased in England or Wales whether the deceased was domiciled there or elsewhere Therefore, the extent to which the UK intestacy rules will apply

As explained in Practice Note: Intestacy—summary and Entitlement on intestacy—flowchart, the order of entitlement on intestacy is set out in section 46 of the Administration of Estates Act 1925 (AEA 1925). Under AEA 1925, s 46, where the deceased died leaving no surviving spouse or civil partner or issue or parents, the net estate passes to the surviving brothers

The general provisions relating to a gift with reservation of benefit (GROB) are set out in section 102 of the Finance Act 1986 (FA 1986). FA 1986, s 102(1) sets out the conditions required for there to be a GROB: ‘(1) Subject to subsections (5) and (6) below, this section applies where, on or after 18th March 1986, an individual disposes of any property by way of gift and either— (a) possession and enjoyment of the property is not bona fide assumed by the donee at or before the beginning of the relevant period; or (b) at any time in the relevant period the property is not enjoyed to the entire exclusion, or virtually to the entire exclusion, of the donor and of any benefit to him by contract or otherwise; and

Section 102(1) and (2) of the Inheritance Tax Act 1984 (IHTA 1984) provide that, subject to exceptions, where, on or after 18 March 1986, an individual disposes of any property by way of gift and either: '(a) possession and enjoyment of the property is not bona fide assumed by the donee at or before the beginning of the relevant period or (b) at any time in the relevant period the property is not enjoyed to the entire exclusion, or virtually to the entire exclusion, of the donor and of any benefit to him by contract or otherwise, then the individual will be treated as having a beneficial interest in that property at his death.' IHTA

In relation to the immigration aspect of this question, where a person makes an application for a further period of leave (including on asylum grounds) following an unsuccessful appeal of an unsuccessful application which was made in time, including where the initial unsuccessful application for further leave was made during the currency of a grant of exceptional assurance, they will not benefit from Immigration Act 1971, s 3C leave. For more details on the operation of section 3C, and the effect of exceptional assurances, see Practice Notes: When does permission continue—making and withdrawing applications, challenging decisions and travel and Extensions, switching and varying existing applications. Whether or not UK VAT is chargeable on the supply of legal services to a private individual depends on several factors. From the information we have, the most pertinent factors relevant to this scenario are: