Stamp duty land tax (SDLT) is charged on chargeable land transactions (the acquisition of a chargeable interest). A land transaction is not chargeable for the purposes of SDLT if it is exempt. Certain transfers by Will or on intestacy are exempt from SDLT, including an acquisition in or towards satisfaction of a person’s entitlement under a Will: • by way of an assent (ie pursuant

Under section 5(3) of the Children Act 1989 (ChA 1989), a parent who has parental responsibility for a child may appoint another individual to be the child's guardian in the event of their death. The appointment of the guardian may not automatically take effect on the death of the appointing person. See Practice Note: Guardianship for more information. The guardian would need to be granted a life interest under a trust or a right of occupation under the testator’s

The general rule relating to the burden of inheritance tax (IHT) is set out in section 41 of the Inheritance Tax Act 1984 (IHTA 1984), which provides that where some of the gifts are exempt but not others, only the exempt beneficiaries are entitled to receive their gifts without deduction of tax. See: Re Ratcliffe. There may be a contrary provision in the Will, such as in the case of Re Benham's Will Trusts . This Q&A

This Q&A considers a business-to-business arrangement. For the purposes of this Q&A we have focused on the manner in which a third party guarantor can become contractually bound, and the interpretation of the contractual terms to which it is bound. In order for a binding obligation to be placed upon a third party guarantor, that binding obligation will need to be created either by way of contract or by way of deed. In the scenario described, a contractual guarantee obligation will require consideration. Consideration can be in the form of money or money’s worth or may be satisfied by the exchange of mutual obligations between the parties. Valuable consideration has

When making an additional claim, a defendant may need to apply to the court for permission to add the party, depending on the nature of the additional claim and when the claim is made. For more information, see Practice Note: Counterclaims and additional claims under CPR 20—initial considerations and permission—When is the court's permission required to bring an additional claim?. Also see CPR 20.4, CPR 20.5–CPR 20.6, CPR 20.7(3)

Wrongful interference Wrongful interference with an easement gives rise to an action in private nuisance. However, not every interference with an easement amounts to an actionable wrong. As explained in Practice Note: Easements—actionable interference, for a cause of action to exist there must be substantial interference with the enjoyment of the easement as reasonably required by the person with the benefit of the easement. In B&Q plc v Liverpool & Lancashire Properties Ltd [2001] 1 EGLR 92 Blackburn J distilled the following three propositions from the case law on actionable interference: • The test of an actionable interference is not whether what the person with the benefit of the right is left with is reasonable. It is whether his

Easements relating to demised property: Hill and Redman's Law of Landlord and Tenant [1028] provides a useful analysis of the effect of section 62 of the Law of Property Act 1925 (LPA 1925) in so far as leases are concerned: ‘…a lease of land, or of land and buildings thereon, includes, without express mention, all easements appertaining or reputed to appertain to demised property or any part thereof, or at the time of the lease occupied and enjoyed therewith or with any part thereof, or reputed or known as part or parcel of or appurtenant to the demised property or any part thereof, so far as a contrary intention

The process whereby a trade union can seek to be recognised by an employer for the purposes of collective bargaining comprises elements of both voluntarism and compulsion. In the first instance, it is a matter for negotiation between the employer and the union or unions concerned whether a union shall be recognised, and if so for what purposes and at what level. This is termed ‘voluntary recognition’. Where recognition is purely voluntary, an employer may change its mind and withdraw its voluntary recognition at any time. In such circumstances there may be industrial relations consequences, but there is little

Sections 117–121 of the Charities Act 2011 (CA 2011) apply to disposals of charity land, not acquisitions. Where land is held on a charitable trust, it can only be disposed of in accordance with CA 2011, Pt 7. Charity land can be held by any person or group of persons. The purpose for which the land is held

This Q&A assumes that: • the question relates to a business-to-business transaction • the question relates to a contract which has been drafted and negotiated in the traditional way and is not an e-commerce transaction entered into between parties via website terms and conditions • the question relates to the execution of a simple contract • the question relates to the law of England and Wales Contract formation General principles of contract law apply to contracts formed virtually. A simple contract (in the absence of any specific legal requirements regarding the form of the relevant arrangement) may be made: • in writing (including via electronic documents) • by word of mouth • by conduct • by a combination of writing, word of mouth and conduct A simple contract (whether made electronically or in any other manner) may be enforced if there is: • offer and acceptance • sufficient consideration • intention to create legal

The answer affects the amount of stamp duty land tax (SDLT) payable. There are potentially three alternative answers: • there is one transaction (V1 and V2 sell the whole property comprising two titles to P) • there are two transactions (V1 and V2 sell one title to P, and V1 sells the other title to P), or • there are three transactions (V1 sells an undivided share of one title to P, V2 sells an undivided share of the same title to P, and V1 sells the other title to P) To complicate things further, in the case of the second and third alternatives the transactions may be ‘linked’ depending on whether V1 and V2 are connected for tax purposes: see section

A deed (such as a TR1) is valid and binding if the essential ingredients of execution as a deed, attestation and delivery as a deed are all present: see section 1 of the Law of Property (Miscellaneous Provisions) Act 1989. See Practice Note: Property deeds—use and execution of deeds in property transactions. It is not an essential ingredient of a deed that it should be dated: see