For the purposes of the Gambling Act 2005 (GA 2005), gambling covers ‘gaming’, ‘betting’ and participating in a ‘lottery’ according to GA 2005, s 3: ‘Gaming’ is defined at GA 2005, s 6 as playing a game of chance for a prize. A game of chance includes: ‘…(i) a game that involves both an element of chance and an element of skill, (ii) a game that involves an element of chance that can be eliminated by superlative skill, and (iii) a game that is presented as involving an element of chance, but does not include a sport. There needs to be an element of chance and the possibility of winning a ‘prize’.’ The Q&A does not specify in what context the mystery box of prizes is being offered. If it is a prize that would be obtained by participating in a game of chance as defined by

Obligation to repair based on a contract and/or local custom The servient owner does not have an obligation to carry out repairs necessary to ensure the enjoyment of an easement by the dominant owner (Jones v Price at para [631]) unless a statute, special local custom or an express contract provide otherwise. If the servient owner has an obligation to repair the fire escape based on either express contract or local custom (of which there is no suggestion on the facts provided), the extent of its obligation is determined by construing the relevant contractual provision(s)

Section 55(2)(f) of the Town and Country Planning Act 1990 (TCPA 1990) provides that: ‘The following operations or uses of land shall not be taken for the purposes of this Act to involve development of the land— (f) in the case of buildings or other land which are used for a purpose of any class specified in an order made by the Secretary of State under this section, the use of the buildings or other land or, subject to the provisions of the order, of any part of the buildings or the other land, for any other purpose of the same class.’ The Town and Country

A reduced rate of 5% VAT applies to residential conversions involving a change in the number of single household dwellings in a building. A single household dwelling is defined as a dwelling: • designed for occupation by a single household • consisting of self-contained living accommodation • with no provision for direct internal access to any other dwelling or part of a dwelling, and • where there is no prohibition on the separate use or separate disposal of the dwelling under the terms of any covenant, planning permission or similar provision Note

15% rate of SDLT For details on the 15% rate of SDLT, see Practice Note: 15% rate of SDLT for high-value residential property transactions. See also, the ‘Related documents' pod on the right-hand side of this document, which provides links to further reading on the 15% rate in Lexis®Library. In particular, note HMRC guidance in 'SDLTM—Stamp Duty Land Tax Manual' (paragraph SDLTM09500

Payment of utility bills after testator’s death Personal representatives (PRs) have a duty to pay the deceased's debts with due diligence, having regard to the assets in their hands that are properly applicable for that purpose and all the circumstances of the case. PRs must discharge the funeral, testamentary and administration expenses, debts and liabilities of the deceased (section 34 of the Administration of Estates Act 1925 (AEA 1925)). For a solvent estate, therefore, there is no distinction between those liabilities incurred before death and those incurred after death. It is clear that utility bills relating to the period prior to the testator’s death are properly payable out of the estate. It may be necessary to apportion utility bills pro rata to determine the appropriate amount which relates to the period prior to the testator’s death. However, for liabilities incurred after the testator’s death, a distinction must

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 (Ladies’ Hosiery and Underwear Ltd v Parker). Therefore, the tenancy described above is probably a weekly periodic tenancy. Such a tenancy can be terminated on notice at least equal to the period of the tenancy, and end at the

This Q&A assumes that it is unknown whether the original permission was only for a change of use or also for the construction or conversion of the apartment block. It is also unknown whether or not the permission was implemented in time. Please also note that this response reflects the position in England and Wales. If the planning permission for use as separate apartments was never implemented, then the planning use associated with that permission may never have crystallised or become lawful. See Practice Note: Implementing planning permission. However, if the house has retained its physical layout as separate apartments, this suggests that the planning permission for use as separate apartments was implemented. Use rights granted by planning permission cannot be abandoned. However, they may be lost when

The principal factor in determining council tax liability will be physical residence of the dwelling, rather than the status of ownership. This follows the hierarchy for council tax liability under section 6 of the Local Government Finance Act 1992 (LGFA 1992) which sets-out the following categories of liable person in descending order: • a resident freeholder • a resident leaseholder • a resident tenant • a resident licensee • a resident • the owner An owner is defined as a person holding a ‘material interest’ in the dwelling which at LGFA 1992, s 6(5) is described as a freehold interest, or a leasehold interest (if granted for six months or more). Where two or more persons fall within the same category then those persons will be jointly and severally liable. This is also subject to LGFA 1992, s 8 which operates by way of an exception to the usual hierarchy, for certain prescribed classes of property.

Bona Vacantia (literally, ‘vacant goods’) is a term used to describe property that is technically ownerless. This may arise where, for example, a company ceases to exist upon dissolution, or where a person dies intestate and without any relatives entitled to inherit under the intestacy rules. Where a company fails to comply with certain obligations, such as the filing of annual accounts or returns, the Registrar may strike the company off the register, meaning that the company is dissolved. The effect of the dissolution of the company is that it loses its legal personality, and all property and assets become vested in the Crown as bona vacantia (literally, ownerless goods)—see section

Ownership and land registration In order to issue a claim for a declaration of a boundary or easement the person or persons issuing the claim must first establish ownership of the property. Since 1 January 1997 property acquired or held by co-owners is held on a trust of land. Where property is held on a trust of land, the legal estate and equitable estate are separate. The legal estate must be held by the co-owners as joint tenants. However, the beneficial interest can be held by the co-owners as joint tenants or as tenants in common. If the owners of the land hold the beneficial interest as joint tenants each joint tenant has an identical interest in the whole land and the interest of

We have assumed that the land is in England or Northern Ireland. As further explained in Practice Note: SDLT—general reliefs and exemptions, relief from stamp duty land tax (SDLT) is available on the acquisition of an interest in land by a charity or a charitable trust subject to various conditions. A land transaction is exempt from SDLT if the purchaser is a charity or charitable trust (as defined) and the following conditions are satisfied: • the purchaser must hold the property