A retaining wall is a wall between two pieces of land where the land on one side of the wall is higher than on the other side. A retaining wall will also form the boundary between two plots of land and thus a retaining wall will also be a boundary wall but a boundary wall will not necessarily be a retaining wall. See Practice Note: Property boundaries. To further complicate matters, a boundary wall may also be referred to as a party fence wall. The Party Wall etc Act 1996 (PWA 1996) provides that 'party fence wall' means a wall (not being part of a building) which stands on lands of different owners and is used or constructed to be used for separating such adjoining lands, but does not include a wall constructed on the land of one owner the artificially formed support of which projects into

It is assumed that the transactions in securities provisions in sections 682–685 and 687 of the Income Tax Act 2007 (ITA 2007) are potentially engaged in respect of your transaction, such that in order to avoid the risk of HMRC issuing a counteraction notice it would be appropriate to see clearance under ITA 2007, unless the circumstances are excluded because the sale to the EOT involves a fundamental change of ownership (FCO) of the close company in question. As you identify, there is an FCO if, as a result of the transaction or transactions in securities, the ‘original

In some circumstances, taxpayers must seek HMRC’s permission before they can exercise an option to tax land or buildings. This applies where ‘the person has made, makes or intends to make an exempt supply to which any grant in relation to the land gives rise’ in the ten years prior to the effective date of the option. If this applies, the situation might be covered by one of four automatic permission conditions published by HMRC in VAT Notice 742A. In this case, the taxpayer can notify an option to tax and only needs to specify which condition is met. Condition 3 is particularly complex and as a result HMRC has published flowcharts to assist taxpayers to determine whether the condition is met. The

Liability for inheritance tax (IHT) Both the transferee of the gift (unless the transferor’s Will provides otherwise) and the personal representatives (PRs) of the transferor are liable for the inheritance tax (IHT) that becomes payable as a result of a failed potentially exempt transfer (PET). See section 199(b) of the Inheritance Tax Act 1984 (IHTA 1984) for the transferee and IHTA 1984, s 199(1)(a) and IHTA 1984, s 199(2) for the PRs. However, the transferee is primarily liable and the PRs are secondarily liable, because HMRC may only recover the IHT from the PRs of the transferor’s estate if the IHT is not

The scenario posed in this question arose, in relation to a secure tenancy, in Rahimi v City of Westminster Council. On the facts of that case, it was held that there had been no implied surrender and regrant of the tenancy to the remaining tenant. Accordingly, when that party

An individual who employs another individual to work under a contract of employment will have the same obligations as any employer. For further information, see Practice Note: Employee status and Employees and workers: checklist of rights. In the employment context, frustration will only be found to have occurred when performing the contract: • becomes impossible, or • would be a thing radically different from that agreed between employer and employee under the terms of the employment contract It will be very rare indeed that this occurs. In addition, for the doctrine of frustration

The potential application of downsizing relief is not considered in this Q&A. Wife dies on or after 6 April 2017 Broadly, the residence nil rate band (RNRB) is available for transfers on death where an interest in a residential property, which the deceased occupied at some point, passes to direct descendants. In this scenario, it appears that the conditions for RNRB to apply are present; the wife leaves her share in the married couple’s property to her children. When computing the inheritance tax (IHT) due on a person’s estate on death, the RNRB, if available, is an amount in addition to the basic nil rate band (basic NRB) that is subject to IHT at 0%. The RNRB applies to chargeable transfers on death before the basic NRB, although it does not apply to lifetime transfers that the deceased does not outlive

A post-termination restriction will be unlawful, and therefore unenforceable, unless the party attempting to enforce it has a legitimate business interest to protect. An employer will not be able to enforce a restriction that seeks merely to prevent its former employees from competing against it. Preventing competition is not, of itself, sufficient to amount to a legitimate business interest for these purposes. The general approach is that competition is in the public interest and is therefore something to be encouraged. Similarly, an employee who, through training by the employer, has gained general skill and knowledge that will assist him in competing when he leaves employment will generally be permitted to use that skill and knowledge to compete (see Herbert Morris v Saxelby, Stenhouse Australia v Phillips). Rather, an employer

There are practical limitations on the powers of the courts of England and Wales in respect of properties in foreign jurisdictions. While the court has the power to make a property adjustment order (see section 24 of the Matrimonial Causes Act 1973 (MCA 1973)), such orders do not take effect in respect of the property in rem, but rather against the party in personam (see Webb v Webb). This means that enforcement of property orders abroad can prove difficult. This will particularly be the case if the law of the

We are not aware of any direct authority on the point regarding the relationship between an oral tenancy and a regulated tenancy, but the following information may be useful. Oral lease As a general rule, the relationship of landlord and tenant arises when one person (the landlord) grants to another (the tenant) a right to the exclusive possession of land for a term less than that which the landlord has in the land. The grant or demise must be either for a period which is subject to a definite limit originally, as in the case of a lease for a term of years certain, or for a period which, although originally indefinite, may

With respect to estate income, although a specific legatee is entitled to the income arising from the date of death, they can only be assessed on income when they receive it. However, liability to pay income tax arises only once the asset is vested in the beneficiary. Capital gains are calculated in the same way on a disposal (eg by sale) by personal representatives as for individuals, subject to certain exceptions.

Section 79 of the Environmental Protection Act 1990 (EPA 1990) creates the legal category of 'statutory nuisance. A wide variety of things can constitute a statutory nuisance, such as excessive noise, fumes or dust. Where a nuisance arises, members of the public have two avenues of recourse—civil and criminal. Both have the potential to lead to the recovery of losses, though the civil route is much better suited to such a pursuit. This response is primarily concerned with civil recovery. Statutory Nuisances The full range of statutory nuisances is found at EPA 1990, s 79(1). Whatever form it takes, the issue must be prejudicial to health or otherwise a nuisance in some way in order to qualify. The list provided in statute captures smoke, fumes, dust, steam, smell, water, animals, insects, noise or artificial light. Note that there are a range of powers and