The key legislation setting out charitable donations relief for companies is enshrined within Part 6 of the Corporation Tax Act 2010 (CTA 2010). There are five main forms of giving to charity as a company, namely: • donating money • donating equipment and trading stock • donating land, property and shares • seconding employees • sponsoring a charity Three conditions, A, B and C must be met for a donation to be a Tainted Charity Donations, set out in Schedule 3 of the Finance Act 2011 (FA 2011). If they are 'all' satisfied, any tax relief is lost that

A liquidator in a creditors’ voluntary liquidation (CVL) is required to produce a final account and within 14 days send it to the company’s members and creditors (see section 106 of the Insolvency Act 1986 (IA 1986)). They must also give the company’s creditors notice explaining the effect of IA 1986, s 173(2)(e) (which deals with a voluntary liquidator’s vacation from office) and how the creditors may object to the liquidator’s release. A creditor may object to the release of the liquidator by giving notice in writing to the liquidator before the end of the prescribed period (see Insolvency (England

Regulation (EU) 2016/679, the General Data Protection Regulation (the GDPR) was enacted on 27 April 2016 but only came into force on 25 May 2018 as per Article 99 of Regulation (EU) 2016/679, GDPR. Prior to 25 May 2018, the Data Protection Act 1998 (DPA 1998) governed the processing of personal data in the UK. DPA 1998 incorporated provisions of Directive 95/46/EC (the Data Protection Directive) (now repealed by the GDPR) into UK law. On 25 May 2018, the GDPR became directly applicable in all EU Member States (including the UK). In the UK, the Data Protection Act 2018 (DPA 2018), which received Royal Assent on 23 May 2018, made a number of detailed provisions relating to how the

Subject to the intervention of statute, the words of the lease will govern the nature and extent of the parties’ obligations. The usual form of words in a lease is to limit the tenant’s obligation to meeting the reasonable costs and disbursements of the landlord’s solicitors. In the ordinary course of events, this is only fair. The landlord is entitled to take a view as to whether he will grant permission to an assignment. He is entitled to take legal advice so as to ensure that any decision he reaches is made in accordance with the law such that it has a good chance of being upheld in the event of a challenge. He will also likely incur legal costs in drawing

A pre-emption agreement is a right to purchase something (usually land or shares) before the asset is sold to a third party. The right is contractual and is conditional upon a contemplated sale—if the owner of the asset chooses not to sell, the pre-emption right does not arise. In respect of land a right of pre-emption can be (and should be) protected by a restriction entered by registration at the Land Registry. In respect of pre-emption rights relating to land, the case of Taylor v Couch considered the application of the rule against perpetuities to such rights prior to the coming into force

CPR PD 35 and the Experts Protocol CPR PD 35 incorporates the Protocol for the instruction of experts to give evidence in civil claims (the Protocol). The Protocol contains helpful guidance for experts and those instructing them. Paragraph 15 of the Protocol considers amendments to expert reports, providing: '15.1 It may become necessary for experts to amend their reports: (a) as a result of an exchange of questions and answers; (b) following agreements reached at meetings between experts; or (c) where further evidence or documentation is disclosed. 15.2 Experts should not be asked to, and should not, amend, expand or alter any parts of reports in a manner which distorts

It is assumed that: • the property is registered land • the co-owners who held the property as joint tenants were the registered proprietors at the date of severance, and • severance took place on or after 13 October 2003 Joint tenancy or tenants in common Where property is purchased in the joint names of two or more co-owners, a statutory ‘trust of land’ arises (section 1 of the Trusts of Land and Appointment of Trustees Act 1996 (TOLATA 1996)). The parties can hold the legal title on trust for themselves as: • joint tenants, or • tenants in common If the co-owners are joint tenants, each has an indivisible share in the property, where each owns the whole, rather than an identifiable share of the property. The right of survivorship applies

It is often the case that the focus on the ending of an assured shorthold tenancy (AST) is on the steps that the landlord can take to obtain possession of the premises. Principally, this will be by way of notice given under section 8 or section 11 of the Housing Act 1988 (HA 1988) to bring the tenancy to an end, followed, if necessary, by possession proceedings. It is sometimes overlooked that the tenant may likewise wish to bring the tenancy to an end. There are a number of ways in which this can be done. In the course of the fixed term

Deposits for ASTs Since 6 April 2007, all deposits taken by landlords for residential assured shorthold tenancies (ASTs) in England and Wales must be protected by a tenancy deposit scheme (TDS). The parties to an AST cannot contract out of the obligations. Prior to the enactment of the Localism Act 2011 (LA 2011), late compliance provided a complete defence to a possession proceeding, although there might have been costs consequences. For example, in Vision Enterprises (t/a Universal Estates) v Tiensia; Honeysuckle Properties v Fletcher it was clarified that a deposit could be paid into a TDS out of time, even up to one day before a hearing, so that a landlord could avoid a strict penalty by protecting the deposit late. The LA 2011 amended the legislation to redress the balance in favour of tenants following

Costs in an accelerated possession claim Accelerated possession claims are governed by CPR 55.2. A landlord can only seek possession of a property under the accelerated possession procedure if certain conditions set out in CPR 55.12 are met. Those conditions include that the tenancy must be the subject of a written agreement and the landlord must be seeking possession (and no other remedy such as damages) in reliance on a section 21 notice (meaning a notice served pursuant to section 21 of the Housing Act 1988). CPR 45 makes provision for a defendant to be liable only for fixed costs in certain circumstances. CPR 45.1(2)(e) makes clear that one such circumstance is where: ‘the claim is a possession claim under Section II of Part 55 (accelerated possession claims of land let on an assured shorthold tenancy) and a possession order is made where the defendant

There are no statutory restrictions preventing a local planning authority from asserting after an appeal has been made, that since refusing permission it wishes to add further reasons for refusal. However, this would be very unusual. The Planning Inspectorate’s Procedural Guide Planning Appeals—England (the guide) dated 5 August 2016 makes it clear that the issues between the parties should be crystallised by the time the appeal is made. Strictly applied deadlines operate during the appeal process to ensure new material is not introduced into the appeal process—the guide, s 1.6. The Inspectorate has a discretion to admit new material such as new or emerging policy, or relevant

Section 5A of the Road Traffic Act 1988 (RTA 1988) is a summary offence that came into force in March 2015 and is a strict liability offence avoiding the need to prove impairment. For this offence, prosecution are required only to prove that the level of drugs in the defendant’s body exceeded the specified limit. A controlled drug is one that is listed in Part I of Schedule 2 to the Misuse of Drugs Act 1971 (MDA 1971). There is a list of 17 controlled drugs for the purposes of RTA 1988, s 5A which are captured by this offence, nine are legal and eight associated with medical use and can be legally prescribed. The question whether it is incumbent to obtain a medical report showing