Documents executed as deeds must be expressed as being executed by the company. A document will be deemed to be executed as a deed if it is duly executed by the company and delivered as a deed. That is to say that, execution must be in the name of the company either by: • affixing the company seal • signed

The Practice Note: Conditions of permission to enter or stay in the UK confirms that people granted permission to enter or stay in the UK for a limited period frequently have conditions attached to their permission. These can include restrictions on work, occupation, study or claiming public funds, and a requirement to register with the police. A condition of permission can restrict or prohibit certain activities or access to certain services in the UK. It can also make a specified action mandatory. Section 3(1)(c) of the Immigration Act 1971 provides that any, or all, of the following conditions may be attached to a person’s grant of limited permission to enter or stay in the UK: • a restriction on work or occupation in the UK

We have assumed that: • the individual is domiciled in the UK and the shares in the company are UK situs property, and • the individual does not pay full market rent for the occupation of the property The reservation of benefit treatment of a disposition for inheritance tax (IHT) purposes arises, by virtue of section 102(3) of the Finance Act 1986 (FA 1986), where an individual disposes of property by way of gift and either: • possession and enjoyment of the property is not bona fide assumed by the donee, or • the property is not enjoyed to the entire exclusion, or virtually

IR35 The off-payroll IR35 regime applies where: • from 6 April 2017, a public authority, and • from 6 April 2020, a private sector entity (other than one that is ‘small’) engages a worker via an intermediary such as a personal service company (PSC). The relevant legislation has effect in relation to payments made on or after the dates mentioned above even if such payments relate to services provided prior to those dates. Broadly, the effect of the off-payroll IR35 regime is, in relevant situations, to shift the responsibility for assessing whether IR35 applies from the PSC to the end client and, in the event IR35 does apply, to shift the obligation to make deductions in respect of income tax and National Insurance contributions (NICs) onto the party that is closest in the relevant contractual chain to the PSC (whether that party is the

With effect from 6 April 2025, there is a new regime governing liability to IHT set out in section 6A of the Inheritance Tax Act 1984 (IHTA 1984) (as introduced by section 44 of the Finance Act 2025 (FA 2025)). The standard (new) test for whether an individual’s non-UK assets are in scope for IHT is whether the individual has been UK resident for at least ten out of the last 20 tax years immediately preceding the tax year in which the chargeable event (including death) arises. Individuals satisfying the criteria are referred to as ‘long-term UK resident’. However, there are transitional provisions introduced by FA 2025, s 46 and Sch 13, which, depending on the precise facts,

Most 'workers' who work in the UK are entitled to be paid in respect of their work in any pay reference period at a rate not less than the national minimum wage. Determining whether or not a worker is being paid the minimum wage involves, in essence, working out an hourly rate of pay by dividing payments received by hours worked in a pay reference period. There is no right to be paid the minimum wage for each hour worked, only to be paid at or above the minimum wage on average for time worked over a pay

A power of attorney (POA) is a document under which one party (the donor) grants to the other party (the attorney) the power to act on behalf of, and in the name of, the donor. A POA must be executed as a deed. A power of attorney may be a general power of attorney, an enduring or lasting power of attorney or a business lasting power of attorney. For a summary of the different kinds of powers of attorney, links to further content on specific types of power of attorney and more information on the appointment of attorneys in a general commercial context, see Practice Note: Powers of attorney in commercial transactions. For more information on the formalities required for the execution of deeds, see Practice Note: Deeds. This response assumes

As set out in the Practice Note: Right to work checks: when and why, under section 15 of the Immigration, Asylum and Nationality Act 2006 (IANA 2006), it is unlawful to employ an adult who is subject to immigration control who has: • not been granted permission to enter or stay in the UK, or • permission that is invalid, expired or otherwise ceased to have effect (eg cancelled or curtailed) or which is subject to a condition preventing him from accepting employment Checking whether a person is entitled to work in the UK, in the prescribed manner, will excuse the employer from responsibility to pay this penalty. Details of the prescribed checks are explained in the Practice Note: Right to work checks: how to conduct the check.

Deposits are commonly taken by private landlords to provide a sum of money against which damage to the property or arrears of rent can be deducted at the end of the term. The regime surrounding deposits has been substantially overhauled over the past fifteen years and landlords are now required to comply with various obligations. These include the obligation to protect the deposit by registering it with one of the approved schemes,

An insurance company may be wound up on either a compulsory or a voluntary basis, although a long-term insurance company may not be wound up voluntarily without the consent of the Prudential Regulation Authority (PRA). A liquidator is also obliged to inform the Financial Conduct Authority and the PRA immediately on the appointment becoming effective. For more information generally on voluntary liquidation see: Creditors' voluntary liquidation (CVL)—overview, and for more information generally on compulsory liquidation see: Compulsory liquidation—overview. Alternatively, a provisional liquidator may be appointed under section 135 of the Insolvency Act 1986 (IA 1986) (which

The Third Parties (Rights Against Insurers) Act 1930 (TP(RAI)A 1930) was introduced to allow a third party to step into the shoes of the insolvent insured party in order to make a claim against the insurer. The rights of the insured were transferred to the third party, and the proceeds of the claim did not become part of the pot of money for distribution to all of the insolvent party's creditors. Insurers could not contract out of the legislation. TP(RAI)A 1930 was repealed and replaced by the Third Parties (Rights against Insurers) Act 2010 (TP(RAI)A 2010), which came into force in 2016 as Third Parties (Rights against Insurers) Regulations 2016, SI 2016/570. TP(RAI)A 2010 will apply

A charging order is a way of enforcing a money judgment. The Charging Orders Act 1979 provides that a charging order may be made as a means of enforcing a judgment under which a debtor is required to pay money to a creditor. The charging order may be imposed on specified property of the debtor to secure payment of the money due. Where a charging order is made over land, the judgment creditor gains security for the debt equivalent to a mortgage. However, the charging order is subject to any prior mortgages and charges. In order to obtain payment of the debt, it is usually necessary to apply for an order for sale. An application for a charging order is made in accordance with CPR 73. The procedure requires the judgment creditor to apply without notice, usually to the County Court Money