Stamp duty land tax (SDLT) is charged on chargeable land transactions. A land transaction is defined as the acquisition of a chargeable interest (section 43(1) of the Finance Act 2003 (FA 2003)). Chargeable interest is defined broadly as: • an estate, interest, right or power in or over land

As described in Practice Note: The DC chair's statement—the pension requirements, the requirement to produce a chair’s statement applies to ‘relevant schemes’. The legislative definition of ‘relevant scheme’ (found in the Occupational Pension Schemes (Scheme Administration) Regulations 1996, SI 1996/1715, reg 1(2) and introduced by the Occupational Pension Schemes (Charges and Governance) Regulations 2015, SI 2015/879) makes it clear that a ‘scheme which provides no money purchase benefits other than benefits which are attributable to additional voluntary contributions’ (AVCs) is not a relevant scheme. Accordingly, a scheme whose only money purchase benefits are those falling within limb (a) of your question (ie money purchase benefits provided in respect of AVCs) is not a relevant scheme. Whether a scheme whose only money purchase benefits

This Q&A relates to non-domestic property. Is a periodic tenancy considered a new tenancy at the start of each period so that an existing tenancy is caught by the MEES regulations post 1 April 2018? We have been unable to find any reference to this in the legislation or guidance. However, the County Court decision in Walcott v Jones (not reported by LexisNexis®) may shed some light on the court’s likely approach. That case related to a residential monthly periodic tenancy and the question was whether a valid notice to quit had been served under the Housing Act 1988. For tenancies granted on or after 1 October 2015 before a valid notice to quit can be served, the landlord must have furnished the tenants with a gas safety certificate, an energy performance certificate and the DCLG 'How to Rent Booklet'. The issue before was whether a periodic tenancy

In para 17 of Secretary of State for the Home Department v Rexhaj (AIRE Centre intervening) (which does not directly address this question), Lord Justice Underhill sets out a helpful place to start: ‘Section 3 (1) of the Immigration Act 1971 establishes the basic rule that a person who is not a British citizen may not enter the UK unless given leave to enter in accordance with the Act itself or provisions made under it. Section 3A empowers the Secretary of State to provide by order for a system of entry clearance. The term “entry clearance” is defined in section 33 of the Act as follows: “'entry clearance' means a visa, entry certificate or other document which, in accordance with the immigration rules, is to be taken as evidence or the requisite evidence of a person's eligibility, though not a British citizen, for entry into the United Kingdom (but does not include a work permit)”.’ Broadly speaking,

The Police and Criminal Evidence Act 1984 (PACE 1984) Codes of Practice supplement the requirements of PACE 1984 and together set out the requirements placed on police to investigate crimes. PACE Code C 2019 sets out the requirements for the detention, treatment and questioning of suspects who are either detained or who attend an interview under caution voluntarily. The Home Office Guidance: Voluntary police interview: your rights states: ‘If you are under 18 or are vulnerable, for example if you have learning difficulties or mental health problems, then you have a right to have someone with you for the whole time that you are interviewed. This person is called your “appropriate adult”..' 'Vulnerable' is not defined beyond PACE Code C 2019: 1.13 (d) that references various states of lack of comprehension linked only to or arising out of a 'mental health condition' or 'mental disorder'. However, according to PACE Code

Powers to remove a trustee Power to remove a trustee may be derived from the following: • an express power contained in the trust instrument • s 36 (1) of the Trustee Act 1925 (TA 1925) • by court order under the TA 1925, s 41 • at the direction of the beneficiaries under section 19 of the Trusts of Land and Appointment of Trustees Act 1996 (TOLATA 1996) Trusts of Land and Appointment of Trustees Act 1996, s 19 It should also be noted that the court also has an inherent jurisdiction to order the removal of a trustee. For more information, see Removal of trustees—Inherent jurisdiction. In practice, it is rare to find an express power to remove a trustee in a domestic trust instrument. Even where such power exists, the trust instrument may limit the circumstances within

Assuming no clear commitment was made to provide free post trial access to the trial medicine in the patient informed consent forms (ICFs) used in the trial (and assuming no separate representations were made to the patients in that regard), there is no general legal obligation for a pharmaceutical company to provide free access to the investigational medicinal product once the clinical trial is finished. Clinical Trials Directive The Clinical Trials Directive 2001/20/EC (EU Directive), currently in force, references the 1996 version of the Declaration of Helsinki (DoH), which contains no provisions on post-trial access. Post-trial access language ( ie, ‘at the conclusion of the study, patients entered into the study are entitled to be informed about the outcome of the study and to share any benefits that result from it, for example, access to interventions identified as beneficial in the study

The statutory requirements relating to the determination of planning applications are set out in: • the Town and Country Planning (Development Management Procedure) (England) Order 2015, SI 2015/595 in England (the England DMPO), and • the Town and Country Planning (Development Management Procedure) (Wales) Order 2012, SI 2012/801

The Equality Act 2010 (EqA 2010) provides protection against discrimination and other prohibited conduct relating to protected characteristics which people may possess. Different types of event may give rise to a claim before, during and after the employment relationship. Is a police officer protected under the EqA 2010? The EqA 2010 recognises a wide set of circumstances as employment. 'Employment' in this context covers employment under a contract of employment, a contract of apprenticeship, or any other contract personally to do work, crown employment, employment as a relevant member of the House of Commons staff and employment as a relevant member of the House of Lords staff. For further information, see Practice Note: Employment events which give rise to discrimination, harassment and victimisation claims—The meaning of 'employment'. Most regular police officers hold the office of 'constable'. As such, they are office holders rather than employees or workers. However, holding the office

Whether or not an individual has been discriminated against because of their sex in relation to a job application will depend on the specific circumstances. As a further initial observation, it should be remembered that, while the most obvious forms of sex discrimination will adversely affect women, the protection applies in relation to inequality of treatment to men as well, per section 11 of the Equality Act 2010 (EqA 2010). Overall, the way EqA 2010 works is: • first, to define various forms of ‘prohibited conduct’ in the abstract (direct and indirect discrimination are two examples of prohibited conduct) (these provision are found in EqA 2010, Pt 1, Ch 2, ie EqA 2010, ss 13–27), and then • second, in the context

As a post-termination restriction constitutes a restraint of trade by agreement, it will, even if it is properly incorporated into an employment contract, be contrary to public policy, and therefore unlawful, unless: • the person or entity seeking to enforce the restraint has a legitimate business interest to protect, and • the restraint is reasonable as between the parties, and is in the public interest For more information: • on restraint of trade in the employment context generally, see Practice Note: Restraint of trade in employment • on legitimate business interest,

General powers of attorney are governed by the Powers of Attorney Act 1971 (PAA 1971). A general power of attorney governed by PAA 1971 is the most commonly used appointment for commercial transactions. Provided a person has capacity, they can delegate powers to act on their behalf to another person under a power of attorney. Powers of attorney must be executed by deed. As a corporation is not a natural person,