If an interest in a business or a holding of shares or securities is transferred within two years of acquisition, the two-year rule which is one of the necessary criteria for business property relief (BPR) to apply, cannot be complied with. The rule is, however, relaxed in certain circumstances provided either the acquisition or the transfer takes place on a death. The requirements for the relaxation of the two-year rule are set out in section 109 of the Inheritance Tax Act 1984 (IHTA 1984) as follows: • there must be two transfers of value (an earlier transfer and a later

For the purposes of this Q&A it is assumed that the claimant has died. Causes of action When the victim of a personal injury action has died prior to trial, two distinct claims are possible. A claim can be brought for: • the benefit of the deceased's estate under the Law Reform (Miscellaneous Provisions) Act 1934 • on behalf of the dependants of the deceased under the Fatal Accidents

Assuming, in this scenario, a person is eligible for sponsorship as a care worker, and obtains Skilled Worker leave on that basis, they will then have permission to work in that capacity. See Practice Notes: Sponsoring a Skilled Worker and Applying under the Skilled Worker route. The Workers and Temporary Workers: sponsor a skilled worker sponsor guidance (paras SK9.5-SK9.6) makes it a sponsor duty requirement for the sponsor to stop sponsoring overseas-trained nurses and midwives on the Skilled Worker route if they fail to complete their Nursing and Midwifery Council registration within eight months of either: • the start date on their Certificate of Sponsorship (CoS) (if this is their first application for permission on the Skilled Worker route as a pre-registration

Companies House does not accept accounts unless they meet the requirements of Part 15, Chapter 10 of the Companies Act 2006 (CA 2006). If, for example, the balance sheet is not signed on behalf of the board by a director of the company, Companies House will return the accounts for amendment. If the corrected accounts are then filed late the company will receive a late filing penalty. The directors

Form No 6A was introduced by the Assured Shorthold Tenancy Notices and Prescribed Requirements (England) Regulations, SI 2015/1646. It only applies to assured shorthold tenancies (ASTs) in England granted on or after 1 October 2015 (but not to ASTs that come into being under section 5(2) of the Housing Act 1988 (HA 1988) on or after 1 October 2015 on the coming to an end of an AST that was granted before that date). Accordingly, there is no requirement to use it for the AST of a dwelling house in Wales. Form No 6A is designed for use only in England and in the preamble

Generally, the permission of the court will be required to serve a claim form on a defendant domiciled in Jamaica. However, there are exceptions under CPR 6.33: • if the dispute involves a consumer or employment contract and the requirements in sections 15A

Serving documents by email Service by email is permitted under CPR 6.20(1)(d) provided it is in accordance with CPR PD 6A, para 4.1, which requires the other party to have previously indicated in writing that they are willing to accept service by email. Therefore, express consent by the other party must be received before service. CPR PD 6A, para 4.2 states: ‘Where a party intends to serve a document by electronic means (other than by fax) that party must first ask the party who is to be served whether there are any limitations to the recipient's agreement to accept service by such means (for example, the format in which documents are to be sent and the maximum size of attachments that may be received)’ Recipient’s failure to respond In the scenario in this Q&A, if the enquiry is asked and the other party fails to respond, then seemingly CPR PD 6A, para 4.2 has been complied with and

What is a process agent? A process agent clause is a form of contractually agreed method of service. It is a common type of boilerplate clause in international commercial contracts. Such clauses are used to simplify service of legal process on a foreign counter-party by agreeing up front who is authorised to accept service on that party’s behalf. This can save time and costs where the potential defendant is located outside the agreed jurisdiction for dealing with disputes. If a party is based outside the jurisdiction, a process agent will be a useful means of ensuring the foreign entity is correctly served for the purposes of legal process. A process agent is a person or entity that is appointed to receive, accept and acknowledge service of process on behalf of another party. Appointments are usually for a specified period and under a process agent agreement separate to the principal commercial agreement. A party to an agreement will often request that another party appoint a process

STOP PRESS: From 6 April 2017, the Insolvency Rules 1986, SI 1986/1925 were revoked and replaced by the Insolvency (England and Wales) Rules 2016 (IR 2016), SI 2016/1024. The content in this Q&A may have been affected by this change. The form of the demand If the debtor is a company and a debt has become due and payable under a settlement agreement, the creditor may serve a statutory demand on the debtor based on the debt. The statutory demand must be in the prescribed form, which is Form 4.1. Rules 4.5–4.6 of the Insolvency Rules 1986 (IR 1986), SI 1986/1925 (IR 1986, SI 1986/1925, rr 4.5–4.6) set out the information that must be inserted into the demand and IR 1986, SI 1986/1925, r 4.4(3) provides for the dating and authentication of the demand. Where there is more than

The Immigration Rules, Appendix Visitor require that visa applicants who intend to get married in the UK apply for a specific Marriage/Civil Partnership Visitor visa (para V 12.2). The route includes a list of ‘Prohibited activities and payment requirements for Visitors’ which states that: ‘A Visitor must not intend to […] get married or form a civil partnership, or give notice of intention to marry or form a civil partnership, unless they are applying for entry clearance as a Marriage/Civil Partnership Visitor or are a relevant national as defined in section 62 of the Immigration Act 2014 (IA 2014).’ A relevant national as defined in section 62 of the Immigration Act 2014 (IA 2014) means a British or Irish citizen or certain people covered by the EU Settlement Scheme. Where a person who is not a relevant national and who

Part 1 of the Tribunals, Courts and Enforcement Act 2007 established a new tribunal structure comprising a First-tier Tribunal and an Upper Tribunal. Functions of existing tribunals were transferred into these tribunals and assigned to chambers within the new tribunals. The First-tier Tribunal (Property Chamber) now broadly deals with matters previously dealt with by the rent assessment committees, leasehold valuation tribunal, rent tribunals, residential property tribunals, agricultural land tribunal and applications to the adjudicator to HM Land Registry. The rules which govern procedure in the First-tier Tribunal (Property Chamber) are set out in Tribunal Procedure (First-tier Tribunal) (Property Chamber) Rules 2013 (FTT(PC)),

Are the photographs protected by copyright? While copyright protection should not be automatically assumed for photographic images, most original photographs, particularly images taken by a professional photographer, qualify for copyright protection as artistic works. For more information on whether copyright subsists in a photograph, see Practice Notes: The scope of photographic copyright and Copyright—subsistence and qualification. Who owns the copyright in the photographs? The owner of any copyright that subsists in a work is the author unless the copyright work is made by an employee in the course of their employment, in which case their employer is the first owner of any copyright in the work, subject to any agreement to the contrary (section 11 of the Copyright, Designs and Patents Act 1988 (CDPA 1988)). In the scenario described, the author would usually be the photographer who has been commissioned to undertake the work. Therefore copyright in the commissioned