Is planning permission required to keep horses? Planning permission is required for the ‘development’ of land. ‘Development’ is defined in section 55 of the Town and Country Planning Act 1990 (TCPA 1990) as comprising: • operations affecting land, and • changes of use of land Operational development ‘Operational development’ includes building operations, engineering operations, mining operations and other operations. Certain activities associated with keeping horses could constitute ‘operational development’, such as the erection of buildings to shelter or exercise horses or store provisions/equipment, the creation of a manège or other hard surface or lighting equipment on it, the stationing of a caravan in a field for horsiculture use, or the creation of vehicular access for associated purposes with keeping horses. Planning permission will therefore usually be required for such activities. Mobile or temporary field structures may not constitute operational development depending

Planning permission is required for 'development' within the meaning of section 55 of the Town and Country Planning Act 1990 (TCPA 1990). However, the use of any land for the purposes of agriculture is excluded from the definition of 'development' under the TCPA 1990, s 55(e). However, whether the use falls within the exemption depends on how the allotment is intended to be used. For example, if the use of the allotment has a leisure or decorative element, such as an ornamental garden, it would not constitute agricultural use and planning permission may be required. Please see our Practice Notes: Permitted development in England and Permitted development in Wales for further information. Schedule 2 of the Town and Country Planning (General Permitted Development)

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The first point to note is that the US is not a signatory to any convention or treaty in relation to the enforcement of foreign judgments. The recognition and enforcement of an English judgment in the US will depend on the state in which that recognition and enforcement is sought. It should be noted that there are some considerable differences between the states. There are many issues to consider in relation to enforcement of foreign judgments in the US and much will depend on the relevant state. A good starting point is Practice Note: Enforcement of foreign judgments—United Kingdom—Q&A guide as it provides information on the following issues in the form of questions and answers: • treaties—is your country party to any bilateral or multilateral treaties for the reciprocal recognition and enforcement of foreign judgments? What is the country’s approach to entering into these treaties and what, if any, amendments or reservations has your country made to such treaties? • intra-state variations—is there uniformity in the law on the

Service requirements for interim charging orders CPR 73 requires the judgment creditor to serve the interim charging order on the persons listed in CPR 73.7(7), including the judgment debtor, any co-owner of land, the debtor’s spouse and other identified creditors. The timing of service differs slightly depending on whether the interim charging order is made at the County Court Money Claims Centre (CCMCC) or not. If it is then the interim charging order, the application notice and any documents

We have assumed that the trustees of the trust are UK resident and the property is situated in the UK. We refer you to Practice Note: CGT—PPR relief for trusts and estates, which outlines the circumstances in which the trustees of a settlement may claim principal private residence (PPR) relief from capital gains tax in respect of property held in a settlement. As explained

The inheritance tax (IHT) charge on an individual’s death falls under two headings: • the 'additional charge’—which can arise on chargeable lifetime transfers (CLTs) and potentially exempt transfers (PET) made by the deceased in the seven years before death, and • the 'estate charge’—which arises on the value of all the property the deceased owned (or was deemed to own) immediately before death See Practice Note: Calculating the IHT charge on death. If the donor of a PET dies within seven years of the date of the PET, it becomes chargeable and has first call on, and so uses

The Inheritance Tax (Double Charges Relief) Regulations 1987, SI 1987/1130, reg 7 would provide relief from a double charge to inheritance tax (IHT) in the circumstances, provided that D, on death, was beneficially entitled to the asset, or to property directly or indirectly representing the asset. Regulation 7 does not define ‘property directly or indirectly representing that property’, in which case the general principles of statutory interpretation would apply—see Practice Note: Methods of statutory interpretation. At the very least, it is arguable that there must be a connection between the original and substitute property and that the use of the words ‘directly or indirectly’ emphasises that the phrase is to be construed widely. If Inheritance Tax (Double

There is no specific relief from stamp duty land tax (SDLT) for an acquisition of real property from a private pension scheme. Subject to some exceptions, SDLT is generally chargeable by reference to the chargeable consideration given for a property (paragraph 1 of Schedule 4 to the Finance Act 2003). Examples of exceptions

Under section 2 of the School Sites Act 1841 (SSA 1841), land could be given for use as the site of a school or schoolmaster’s residence and when it ceased to be used, either permanently or for a specified period of time, it reverts back to the original owner or their heirs. See Practice Note: Reverter and commentary: School

Pursuant to section 162 of the Taxation of Chargeable Gains Act 1992 (TCGA 1992), rollover relief is available where a person other than a company transfers a business as a going concern with the whole of its assets (or the whole of its assets other than cash) to a company wholly or partly in exchange for shares. Accordingly, rollover relief under TCGA 1992, s 162 is not available on a transfer of assets to a partnership. For more information about

In summary, yes, Insolvency (England and Wales) Rules 2016 (IR 2016), SI 2016/1024, r 9.2(1)(e) remains in effect. Section 138(1)(b) of the Social Security Contributions and Benefits Act 1992 (SSCBA 1992) has not been fully repealed, and remains in force (as modified by section 71 of the Welfare Reform Act 2012 (WRA 2012)) in respect of ‘budgeting loans,’ as well as community care grants and crises loans applied for before 1 April 2013. IR 2016, SI 2016/1024, r 9.2(1)(e) therefore continues in force, and remains potentially relevant to repayment of loans governed by SSCBA