First scenario As to the availability of principal private residence relief (PPR), Section 222(1) of the Taxation of Chargeable Gains Act 1992 states: This section applies to a gain accruing to an individual so far as attributable to the disposal of, or of an interest in: • a dwelling-house or part of a dwelling-house which is, or has at any time in his period of ownership been, his only or main

Entering into a regulated credit agreement as a lender is a specified (regulated) kind of activity unless it is an exempt agreement under Article 60C–60H of the Financial Services and Markets Act 2000 (Regulated Activities) Order 2001 (RAO), SI 2001/544 (RAO, SI 2001/544, Art 60C–60H). The available exemptions under RAO, SI 2001/544 include: • RAO, SI 2001/544, Art 60C—Exempt agreements: exemptions relating to the nature of the agreement • RAO, SI 2001/544, Art 60D—Exempt agreements: exemption relating to the purchase of land for non-residential purposes • RAO, SI 2001/544, Art 60E—Exempt agreements: exemptions relating to the

Under sections 1 and 2 of the Education and Skills Act 2008 (ESA 2008), a person in England has a duty to participate in education or training if they: • have ceased to be of compulsory school age • have not reached the age of 18, and • have not

For information on whistleblowing generally in the context of employment, see Practice Note: Whistleblowing—overview. Under section 43A of the Employment Rights Act 1996 (ERA 1996), a protected disclosure involves a worker making: • a disclosure of information • which is a qualifying disclosure, and • which is made in one of the protected manners For more information, see Practice Note: Whistleblowing—protected disclosures. There is nothing specific in ERA 1996, ss 43B–43L to say that a disclosure is not a qualifying (or protected) disclosure because it is made by a worker in the knowledge that another individual has already made the same disclosure. ERA 1996, s 43L(3) provides that, where the person receiving the information is already aware of it, that does not prevent the bringing of that information to their attention from amounting to a 'disclosure' for these purposes. It will therefore be a question of looking at the various elements

Limited grant of probate or letters of administration Unless an estate is insolvent, the court may grant probate or administration in respect of any part of a deceased’s estate and limited in any way it thinks fit. A person entitled to a grant may wish for administration for their use and benefit to be granted to their attorney. The grant will be limited until further representation is granted or in any way the registrar directs. See rule 31(1) of the Non-Contentious Probate Rules 1987 (NCPR 1987), SI 1987/2024 (NCPR 1987, SI 1987/2024, r 31(1)). Cessate grant A cessate grant is a second grant that issues when the first grant was conditional or limited in some way and the condition

We refer you to Practice Note: Intestacy—priority to apply for grant—Q&As (at 'Particular relatives and entitlement to grant on intestacy', 'Minor children only'). Where a person to whom a grant would otherwise be made is a minor (eg where the deceased was survived by minor children but not a spouse or civil partner), the Non-Contentious Probate Rules 1987 (NCPR 1987), SI 1987/2024, r 32 sets out that a grant of administration for the minor’s use and benefit, limited until they attain the age of 18 years, shall be granted to a parent of the minor or other person who has parental responsibility. Commentary: Grants for the use

Individuals with leave as a Tier 2 (General) migrant are permitted to remain in the UK with leave as a Tier 2 (General) migrant for a maximum of six years. See Practice Note: Applying under the Skilled Worker route. A Tier 2 (General) migrant who is approaching six years’ residence but who is not eligible for settlement can consider switching, in-country, into a range of other immigration routes which also lead to settlement. However, most routes provide that five years’ qualifying residence must be completed in the same category. For

Form D81: Statement of information for a consent order in relation to a financial remedy, requests details of current capital and income in table form at section 8. Part B of the table is designed for capital other than real property, which should be detailed at Part A. The guidance notes within section 8 state: ‘The information in this section should, so far as possible, be

Provided that the conditions are met to reclaim the 3% stamp duty land tax (SDLT) surcharge on both the house and the granny annex as they are replacing a main residence, then it should be possible to reclaim the 3% SDLT surcharge on both the house and the granny annex. Where a purchased dwelling becomes a replacement for an only or main residence, the purchaser can amend its land transaction return and reclaim the higher rates paid using a payment request form. A purchased dwelling will become a replacement

Against whom can a judgment be enforced? Where a judgment has been obtained against a natural or legal person, such a judgment can only be enforced against that natural or legal person, and not another person. This is supported by CPR 70.1, which defines the term ‘judgment debtor’ for the purposes of enforcement. CPR 70.1 states: ‘(1) This Part contains general rules about enforcement of judgments and orders. (Rules about specific methods of enforcement are contained in Parts 71 to 73, 81, 83, 84 and 89, and Schedule 2 CCR Order 28) (2) In this Part and in Parts 71 to 73 – (a) “judgment creditor” means a person who has obtained or is entitled to enforce a judgment or order; (b) “judgment debtor” means a person against whom a judgment or order was given or made’ (emphasis added) Therefore, where there might be

When the couple register their intention to marry, the registrar must decide whether one or both of them is ‘an exempt person’. If one or both of them is not an exempt person, the registrar must refer the proposed marriage to the Secretary of State for the Home Department (SSHD) and notify the parties that they have done so. Section 49 of the Immigration Act 2014 (IA 2014) (as amended) defines ‘exempt persons’. This Q&A assumes that the person who has section 3C leave is not

A person with significant control (PSC) is a legal person (individual) with significant control over the relevant company. Schedule 1A to the Companies Act 2006 (CA 2006) specifies five conditions (Conditions) (at least one of which must be met) for the individual to be a person with ‘significant control’. These Conditions (for a company) are: • Condition 1: direct or indirect ownership of more than 25% of the shares in the company • Condition 2: direct or indirect control of more than 25% of the voting rights in the company • Condition 3: a direct or indirect right to appoint or remove a majority of the directors of the company • Condition