The value shifting rules are anti-avoidance provisions. They are similar to the rules applying to depreciatory transactions in that they target the artificial transfer of value out of assets as a result of transactions between connected parties. However, the value shifting rules apply more widely and unlike the depreciatory transaction rules: • do not always require an actual disposal—the rules instead impose a tax charge at the time of the value shifting transaction by deeming the asset to have been disposed • can convert losses into gains and increase gains realised on a disposal (whether actual or deemed), and • are applied at the level of the asset itself—there is, therefore, no need to prove a material reduction in the value of the asset holding company's shares for the rule to be applied Without these anti-avoidance provisions, it would

Issuing an application under section 31 of the Children Act 1989 (ChA 1989) is the step taken to initiate public law proceedings in respect of relevant children. The prescribed form for such applications is Form C110A. Prior to this stage there will, save where the level of risk requires an immediate application to the court, have been a number of meetings and a letter before proceedings setting out formally that proceedings are likely. See Practice Note: Designation of local authorities for the purposes of care and supervision orders. In some cases, it will be necessary to commence proceedings in respect of a number of children living under the same roof but with different inter-sibling relationships. For example,

Trade union recognition An employer may 'recognise' a trade union for a number of different purposes, and at one of a number of different 'levels'. Where a union has negotiating rights under the highest level of recognition, decisions on matters covered by those rights must be agreed bilaterally by the employer and the union, and may not be taken by the employer alone. This is also usually referred to as recognition for collective bargaining. For further information, see Practice Note: Trade union recognition, under the main section dealing with ‘Recognition for collective bargaining’. An employer may: • recognise a trade union entirely voluntarily (voluntary recognition) • be compelled to recognise the union by the Central Arbitration Committee (CAC) under the statutory recognition procedure (see Practice Note: Reference to Central Arbitration Committee), or

Legal capacity to contract See Q&A: Is it the company behind the trading name or the trading name which is the contracting party to the contract? Does a trading name have legal capacity to enter into a contract?, which confirms that a party can enter into a contract whereby one of the parties is referred to as Example Company Limited trading as Example Trading Name (with company registration number 123456), note however for identification purposes it is useful to include the registered company number, if the company is registered in this way. See also Practice Note: Forming enforceable contracts—authority—Companies

When would this issue arise? The Family Procedure Rules 2010 (FPR 2010), SI 2010/2955 provide at FPR 2010, SI 2010/2955, 6.6 and 7.8(1) that the application must be served on the respondent. Even if a respondent fails to file an acknowledgment of service under FPR 2010, SI 2010/2955, 7.12, the court must be satisfied that the respondent has been served with the petition before the matter can be listed for pronouncement of decree nisi under FPR 2010, SI 2010/2955, 7.20(6)(a). Therefore, an applicant cannot obtain a decree nisi without service of the petition on the respondent. However, service is different to the respondent actually having knowledge of the application and there are different ways that a petition can be ‘served’, some of which don’t require personal service on the respondent. A petition may be served by first class post at a person’s

This Q&A refers to the protection of deposits paid under an assured shorthold tenancies set out in the Housing Act 2004 (HA 2004). The requirements of HA 2004, s 213(3) and (6) are (respectively): • that the landlord must comply with the initial requirements of an authorised scheme • that the landlord must provide the tenant with certain prescribed information (set out in HA 2004, s 213(5) and the Housing (Tenancy Deposits) (Prescribed Information) Order 2007, SI 2007/797) Both requirements must be met within 30 days of receiving the deposit. There are potentially significant penalties if a landlord fails to protect the deposit, or comply with the initial requirements

An expert report must state the substance of all material instructions, whether they are written or oral; see Practice Note: Expert reports. A party’s instructions to an expert witness are not privileged against disclosure. However, the court will not order disclosure of any specific document or permit the

Firstly, the applicant will need to ensure that the English court has jurisdiction to deal with the divorce proceedings. At present, both England and Ireland remain members of the EU and the issue of jurisdiction is governed by the Council Regulation EC 2201/2003 (Brussels II bis). See Practice Notes: Jurisdiction in cases with EU connections issued before IP completion day and Jurisdiction for applications for divorce, judicial separation and nullity. Pursuant to Article 3 of the Brussels II bis, jurisdiction in matters relating to divorce, legal separation or marriage annulment lies with the courts of the Member State in whose territory: • the spouses are habitually resident • the spouses were last habitually resident, insofar as one of them still resides there • the

Where more than one country may have jurisdiction to hear divorce proceedings, care should be taken to determine which may be the most advantageous jurisdiction for the client. Advice should be taken from a lawyer in the other jurisdiction as to the likely outcome of proceedings on finances or children issues. Time may be of the essence in commencing proceedings where there are competing jurisdictions, as jurisdiction may be determined by which court was first seised of the proceedings. Which jurisdiction is most advantageous for the client will be entirely dependent on the facts of the case. The courts in England

The right of access under Assimilated Regulation (EU) 2016/679, UK General Data Protection Regulation (UK GDPR) and Data Protection Act 2018 (DPA 2018), known as 'subject access', is a right for individuals to obtain a copy of personal data held on them. It applies to data controllers and gives the right to obtain: • confirmation that their personal data is being processed • access to their data, and • additional supplementary information (which largely corresponds to the information that should be provided in a privacy notice) Personal data is data that relates to a living person who is identifiable, directly or indirectly, from that information (Article 4(1) of Assimilated Regulation (EU) 2016/679, UK GDPR and section 3(2) of the Data Protection Act 2018 (DPA 2018)). For further

Discontinuing lease renewal proceedings If the unopposed proceedings under section 24(1) of the Landlord and Tenant Act 1954 (LTA 1954) were issued by the: • tenant, the tenant can discontinue the proceedings by serving a notice of discontinuance under CPR 38 • landlord, the tenant can serve a section 29(5) notice on the court, informing the court that they do not wish to take a new tenancy. In the Court of Appeal case of Lay (as Trustees of the Portman Estate) v Drexler (trading as Littlestone Martin Glenton) a case in respect of costs,

During the coronavirus (COVID-19) pandemic, many employees have been working from home either: • during lockdown periods, as a result of the legal prohibition on leaving home unless an exception applies, eg it is reasonably necessary for them to leave or be outside the home for the purposes of work • at other times, as a result of government guidance, eg that everyone should work from home if they can For further information, see: • Practice Note: Coronavirus (COVID-19)—national lockdown restrictions 6 January to 28 March 2021 [Archived], in particular section: Working from home or in the workplace • Practice Note: Coronavirus (COVID-19)—managing the workplace to 18 July 2021 [Archived], in particular section: Where employees should work In addition, as set out in the BEIS Working safely guidance (see eg the Offices and contact centres guidance),