Tax analysis: The Supreme Court, by a unanimous judgment, has overturned the decision of the Court of Appeal, and reinstated the decision of the Upper Tribunal (UT) in favour of HMRC. In particular, the Court ruled that the deeming provision in section 15 of the Income Tax (Trading and Other Income) Act 2005 (ITTOIA 2005), which treats the performance of duties of employment as a diver as trading in the UK for income tax purposes, does not extend to the question of which Article of the South Africa-UK double tax treaty (DTT) applies to those activities. The result is that they are taxable in the UK in accordance with Article 14 (Income from Employment) and not Article 7 (business profits).

The pre-owned asset tax (POAT) is an inheritance tax (IHT) anti-avoidance measure, introduced by Schedule 15 to the Finance Act 2004 (FA 2004), and implemented with the intention of penalising the users of IHT avoidance schemes, although its scope extends beyond such schemes. The POAT charge is a freestanding annual charge to income tax on certain individuals, known as 'chargeable persons', with respect to benefits they receive as a former owner of property or of property derived from it. The benefit may take the form of the occupation of land, the use or possession of chattels or the ability to receive income or capital from a settlor-interested trust holding intangible property. The legislation can prove somewhat ambiguous. However, since the purpose of FA 2004, Sch 15 is to counter arrangements whereby the taxpayer enjoys assets which are no longer in their estate for IHT purposes, points of ambiguity should be construed with that purpose in mind. Background Before 17 March 1986, it was possible to make a gift that was effective for IHT purposes even if the donor continued

This is a facility introduced by the Finance Act 2004 that enables a member of a defined contribution scheme to draw an annual income from their pension monies not yet used to secure a pension ie an unsecured pension, while leaving the rest invested.

Benefits calculated by reference to a person's income that provide a minimum weekly amount, and allow targeted support for savers, carers and disabled people and to help with housing costs and Council Tax.

As from completion, an incoming landlord is: • in the case of an ‘old’ tenancy (ie generally granted pre-1 January 1996): bound by all landlord covenants that have ‘reference to the subject matter’ of the lease, and • in the case of a ‘new’ tenancy, (ie generally granted on or after 1 January 1996): bound by all landlord covenants except those that: ◦ immediately before the assignment did not bind the seller ◦ are expressed to be personal to any other person, or ◦ are unenforceable for want of registration under the Land Registration Act 2002 or the Land Charges Act 1972 Incoming landlords are not directly liable for breaches of landlord covenants committed before completion. For old tenancies this proposition is derived from case law. For new tenancies, section 23(1) of the Landlord and Tenant (Covenants) Act 1995 expressly provides that assignees have no liability in relation to any time falling before the assignment. However, purchasing a property with outstanding breaches of landlord covenants may have adverse consequences

This Practice Note sets out the liability of an incoming tenant, on assignment of a lease, for pre-existing breaches of a lease committed by its predecessor. It covers the consequences for the incoming tenant in respect of continuing and once-and-for-all breaches. For guidance in respect of the liability of an incoming landlord, on assignment of a reversion, for pre-existing breaches of an occupational lease committed by its predecessor, and the position in respect of recovery of pre-existing rent arrears by the incoming landlord, see Practice Note: Incoming landlord’s liability for pre-existing breaches, and for a summary of the position in respect of the transmission of benefit and burden on assignment generally, see Practice Note: Quick guide to benefit and burden of covenants on assignment. The Landlord and Tenant (Covenants) Act 1995 (LT(C)A 1995) provides that (generally) any lease granted on or after 1 January 1996 creates a ‘new tenancy’ for the purposes of LT(C)A 1995. A lease granted before that date is an ‘old tenancy’. As from completion of the assignment of a lease

Local Government analysis: The Upper Tribunal upheld an appeal by the parents of a five-year old child with special educational needs against a decision of the First-tier Tribunal, which had rejected their appeal seeking a place for their son at a particular special school, Woodside Academy. The Local Authority had refused to name Woodside in his Education, Health and Care Plan on the ground that the placement would be ‘incompatible with the efficient education of other children’, and the First-tier Tribunal (FTT) had accepted that that ground was made out. Written by Chris Barnett, director at Sinclairslaw.

Incompetent evidence describes material the court cannot lawfully receive or consider. In current practice across England & Wales, Northern Ireland and Ireland, the idea broadly aligns with inadmissible evidence; the phrase is not defined by statute and is used in case law and practitioner language. It should not be confused with an “incompetent witness” (lack of capacity to give evidence).Evidence is treated as incompetent where a legal bar or rule excludes it, for example:- Privileged communications- Hearsay without a statutory or common law exception- Bad character/propensity evidence outside permitted gateways- Opinion from a witness lacking relevant expertise- Unfair or unlawfully obtained material (e.g., exclusion under s.78 PACE in England & Wales and the equivalent NI Order; the Irish exclusionary rule as refined in DPP v JC).Practically, parties seek exclusion through objections, applications to exclude, or a voir dire. If admitted, the judge may direct the jury to disregard it or it may found an appeal.In Scotland, the term has a distinct procedural pedigree: objections that a question or line is “incompetent” (as opposed to irrelevant or inadmissible) remain common, and pleadings often seek to exclude “incompetent, irrelevant and inadmissible” material, though the practical effect is to prevent prohibited proof being led. Timely objection is crucial to preserve the point.

An incomplete or inchoate offence is the criminalisation of the attempt to commit an offence, rather than just that offence itself.

Dispute Resolution analysis: The High Court has refused to strike out a claim for conversion in relation to a cargo of sugar on the grounds that the claim pursued in the court proceedings was inconsistent with the claim as pleaded in an arbitration against another party arising out of the same factual matrix. Issue estoppel, mutually inconsistent allegations of fact and the relevance of statements of truth signed in particulars of claim were all considered.

In legal practice, “incontrovertible evidence” describes proof that, on the material before the court, is not realistically open to dispute. It is not a defined statutory term and should not be conflated with “conclusive evidence” or “conclusive proof” clauses in legislation or contracts. Rather, it is a descriptive expression used across civil and criminal contexts.Such evidence is typically objective and decisive, for example: authentic contemporaneous documents, agreed facts or formal admissions, reliable audiovisual recordings, real evidence, or undisputed expert findings. Its practical significance includes narrowing issues for trial, supporting summary judgment or strike-out (England & Wales and Northern Ireland), and guiding case management where cross‑examination would add nothing.On appeals, the phrase is used to explain when an appellate court may interfere with primary findings of fact: where a conclusion cannot stand against incontrovertible evidence or incontrovertible documents. Illustrations include Henderson v Foxworth Investments Ltd and McGraddie v McGraddie (UK Supreme Court, Scottish appeals) and, in Ireland, Hay v O’Grady.Usage is broadly consistent across England & Wales, Scotland, Northern Ireland and Ireland. Whether evidence is truly “incontrovertible” remains a judicial assessment of authenticity, reliability and context; material that appears incontrovertible may still require proof of origin, chain of custody, or expert validation.

To incorporate by reference is to include terms or material in a legal document by pointing to another clearly identified document or standard, instead of setting them out in full. It is a descriptive expression used across contracts, legislation and wills, rather than a defined statutory term. Interpretation statutes in the UK and Ireland set default rules for how references to other enactments operate, often treating them as “ambulatory” (i.e., capturing amendments) unless the context shows otherwise.Key features are: clear identification of the referenced text, making it available to the other party at or before formation or execution, and an intention to incorporate. In contracts, incorporation by reference is common for standard terms, technical specifications, charterparty clauses, construction documents, and company constitutions (e.g., model articles). Effectiveness depends on reasonable notice; unusual or onerous terms require prominent signposting, and consumer terms must be transparent and fair.In wills, a stricter doctrine applies: the document must exist at execution, be identified, and be intended to form part of the will. Across England & Wales, Scotland, Northern Ireland and Ireland, usage and principles are broadly consistent, with differences mainly in the detail of the relevant interpretation legislation and consumer protection regimes.