Assumptions: • the land in question is in England and that the occupier does not have some other prior right in the land, eg a prior lease • the tenant does not enter into a tenancy at will and the terms of their occupation are not limited to a licence with the landlord retaining control Paragraph 12A of Schedule 17A to the Finance Act 2003 (FA 2003) applies where an agreement for a lease is entered into and the agreement is substantially performed without having been completed. Substantial performance is defined in FA 2003, s 44 and includes where the purchaser under the contract takes possession of the whole, or substantially

Procurement—Underlying issues and principles UK public procurement law derives from EU procurement rules underpinned by the EU Treaty principles. The over-arching principle of EU procurement law is that procurement is opened up to wider competition and that tenderers from across Members States have an equal opportunity. EU public procurement law enshrines the principle that tenderers for public contracts from across Member States are treated equally and the tender procedures in all Member States should be transparent and not distort competition. These principles of equal treatment of tenderers and transparency

This Q&A considers whether grounds for judicial review could be established if a public body (such as HMRC) delays or fails to reach a decision within a reasonable timeframe where no specific deadline applies. Claims for Judicial review CPR 54.1 states that a 'claim for judicial review' means a claim to review the lawfulness of an enactment or a decision, action or failure to act in relation to the exercise of a public function. Judicial review is generally a remedy of last resort, where there is no alternative remedy (for authority in the context of Tax, see: R v Epping and Harlow General Commissioners ex parte Goldstraw). Permission to commence judicial review proceedings will not be granted if there is an adequate alternative remedy. In a Tax context, it may be beneficial to first consider whether an application can be made to the First-tier

Section 678(1) of the Companies Act 2006 (CA 2006) provides that where a person is acquiring or proposing to acquire shares in a public company, it is not lawful for that company (or its subsidiary) to give financial assistance for the purpose of the acquisition before or at the same time as the acquisition takes place. CA 2006, s 678(3) further provides that where a person has acquired shares in a company and a liability has been incurred

The market view is that an arrangement which is established specifically for the grant of an option to only one person would not qualify as an employees’ share scheme under section 1166 of the Companies Act

Pursuant to section 133 of the Highways Act 1980 (HiA 1980), a local highway authority has power where the footway of a street that is a highway maintainable at public expense is damaged by, or in consequence

Section 80 of the Highways Act 1980 (HiA 1980) provides that a highway authority may erect and maintain fences or posts for the purpose of preventing access to a highway maintainable at the public expense by them; or in respect of land on which a highway is being constructed or is intended to be constructed. They may also alter or remove a fence or post and may not exercise the power so as to obstruct

This Q&A assumes that the Public Sector Bodies (Websites and Mobile Applications) (No 2) Accessibility Regulations 2018, SI 2018/952, are not applicable in this scenario, as they have no direct application to third party websites such as LinkedIn. The area of social media and accessibility for people with disabilities is unsettled. Although website and mobile applications were addressed in the Public Sector Bodies (Websites and Mobile Applications) Accessibility Regulations 2018, SI 2018/852, social media is absent. In this scenario, although the social media account is personal, the public body should ask whether in posting the document was the individual’s purpose providing information about carrying out a public function or providing a service in any official capacity. For example, was part

Paragraph 5 of Schedule 4ZA to the Finance Act 2003 (FA 2003) applies to acquisitions of multiple dwellings where two or more of those acquired dwellings satisfy the conditions (conditions A to C) for the higher 3% rates to apply. For more detail on those conditions see Practice Note: Higher rates of SDLT on additional residential properties—Conditions for individuals purchasing two or more dwellings. A dwelling meets condition C if it is not subsidiary to any other purchased dwellings. Purchasers who acquire a dwelling (dwelling B)

It is the duty of the purchaser to deliver a return within 14 days after the effective date of the transaction (see section 76 of the Finance Act 2003 (FA 2003)). Where there are joint purchasers a single return is required. A

The Land Registration Act 2002 (LRA 2002) made sweeping reforms to the system of land registration in England and Wales. LRA 2002, s 2 provides for registration of various interests including estates in land. The Land Registration regime applies to legal estates in land only; the register is not concerned with beneficial interests. LRA 2002, s 4 specifies the events that trigger compulsory registration of land that has previously been unregistered. Registration is compulsory on the transfer of an unregistered freehold estate in land for valuable or other consideration and for transfers of unregistered leasehold estates in land with more than seven years to run at the time

Where the purchaser is an individual, a condition of the higher rates (Condition C) is that at the end of the day of completion of their purchase they own a ‘major interest’ in a dwelling other than the purchased dwelling. In certain circumstances, the condition is met even though the purchaser does not own such an interest. This applies where a person with whom they are connected in some way