Section 25 of the Administration of Estates Act 1925 (AEA 1925) provides that the personal representative of a deceased person is under a duty, among other things, to exhibit on oath, when required to do so by the court, a full inventory of the estate and when so required render an account of the administration of the estate to the court. See Practice Note: Estate accounts. The Non-Contentious Probate Rules 1987 (NCPR 1987), SI 1987/2024, r 61 governs the procedure by which AEA 1925, s 25 can be invoked. This provides that an application for an inventory and account shall be made by

In respect of an HMRC decision relating to direct tax, a taxpayer normally has 30 days to submit a written notice of appeal to HMRC (sections 30–31A of the Taxes Management Act 1970 (TMA 1970)). When the taxpayer has submitted its notice of appeal to HMRC: • the taxpayer can require HMRC to review its original decision • HMRC may offer to review its decision, or • the taxpayer can notify the appeal to the tribunal (TMA 1970, s 49A) Since the taxpayer is only entitled to require HMRC to review the matter if the taxpayer has submitted its notice of appeal to HMRC, the time limit that applies to making an appeal also effectively applies to the taxpayer asking

If a worker has not been paid the national minimum wage (NMW), the worker can enforce their entitlement by way of their contract by making: • a claim for breach of contract in the High Court/County Court or in the employment tribunal, or • a claim for unlawful deduction from wages in the employment tribunal An individual who qualifies for NMW protection but does not satisfy the criteria needed to acquire the 'worker' status that would normally be required to bring a deduction from wages claim (ie the status necessary to fall within the wages protection in Part II of the Employment Rights Act 1996 (ERA 1996)) is deemed to have that worker status for the purposes of claiming a NMW underpayment through a deduction from wages claim. For further information, see Practice Note: National minimum wage—Consequences of failure to pay. The time limit that applies will therefore depend on the type of claim that the worker brings and the forum in which

The data protection laws in the UK consist primarily of the General Data Protection Regulation, Regulation (EU) 2016/679 (the GDPR) and certain related sections of the Data Protection Act 2018 (DPA 2018). DPA 2018 provides certain detailed provisions relating to how the GDPR regime applies in the UK. For more information, see Practice Note: The Data Protection Act 2018. For the purposes of this Q&A, we have not considered the question of what time limits may apply to judicial remedies that may be sought by data subjects (see for example Article 79 and also Article 82(6) of the GDPR). This response also does not relate to the potential prosecution by the Information Commissioner’s Office (ICO) of criminal offences under DPA 2018. For further guidance on such criminal offences, including their enforcement by the ICO, see Practice Note: Offences under the Data Protection Act 2018. For guidance

Is there a time limit for notifying tenderers of the outcome of a public procurement exercise? While there is no set time limit for notifying tenderers of the outcome of a public procurement exercise, Article 55(1) of Directive 2014/24/EU (the Public Contracts Directive) and Public Contracts Regulations 2015 (PCR 2015), SI 2015/102, reg 55(1) require contracting authorities to inform each candidate/tenderer of its decision ‘as soon as possible’. This includes instances where the contracting authority has decided not to award a contract, or for example where they are going to recommence the procedure at a later date. This suggests that waiting two years to inform tenderers of the outcome would be unacceptable unless it could be justified that two years was the earliest possibility for notification, ie where internal processes and procedures meant that the earliest the contracting authority

The Family Procedure Rules 2010 (FPR 2010), SI 2010/2955, 7.19 provides that an application may be made to the court for it to consider the making of a decree nisi in the proceedings: • at any time after the time for filing the acknowledgment of service has expired, provided that no party has filed an acknowledgment of service indicating an intention to defend the case, and • in any other case, at any time after the time for filing an answer to every application for a matrimonial or civil partnership order made in the proceedings has expired FPR 2010, SI 2010/2955 therefore makes provision in respect of the timing for the earliest date for making the application for decree nisi, but does not make provision for the latest date by which it may be applied for. Application for decree nisi is made in form D84, which must be accompanied by a statement in standard form containing prescribed information: forms D80A–D80E. There is a separate

If a worker has not been paid the national minimum wage: • the worker can enforce their entitlement by way of their contract by making a claim for breach of contract or a claim for unlawful deduction from wages • HM Revenue and Customs can enforce the worker's entitlement by issuing a notice of underpayment or suing on the worker's behalf • the employer may be guilty of a criminal offence, if it has refused or wilfully neglected to pay the worker their entitlement If a worker is concerned that they

Upon granting a decree of divorce, a decree of nullity or a decree of judicial separation, the court has the power to order that a party to a marriage shall transfer to the other party such property as may be specified (section 24(1) of the Matrimonial Causes Act 1973 (MCA 1973)). The property adjustment order does not then take effect until the pronouncement of decree absolute. Pursuant to the MCA 1973, s 34, where the court has made an order for a property adjustment order, the court may make a further order

Time limit There is a two-year rule for varying a will. The variation of a will must be made within two years of the deceased’s death. For further information, see Practice Note: Variation of Will or intestacy after death. Included

Time limits An offence under section 68(1) of the Criminal Justice and Public Order Act 1994 (CJPOA 1994) is a summary offence (see subsection 3 (CJPOA 1994, s 68(3)). Under Rule 7.2(5) of the Criminal Procedure Rules 2015 (CrimPR), SI 2015/1490, a magistrates' court may not try a defendant for a summary offence unless the written charge was issued

European Enforcement Orders The European Enforcement Order (EEO) is a certificate that accompanies a judgment or settlement and is recognised, and can be enforced, in another EU Member State (except Denmark). It is important to note that this only applies to uncontested civil or commercial claims. A claim is regarded as uncontested if the debtor has expressly admitted it, if there has been a settlement approved by or concluded before a court in the course of proceedings, or if the debtor has never objected or filed a defence or, if they did initially, they subsequently did not appear or were represented at a court hearing. Regulation (EC) 805/2004 sets out the requirement of service of the underlying proceedings on the debtor. These are met under the existing provisions of the CPR in relation to service of the claim and the response pack. Articles

The Leasehold Reform Act 1967 (LRA 1967) provides leasehold tenants of houses the right to buy the freehold of the house in certain circumstances. There are a number of qualifying criteria in respect of the same, for example, the lease must have originally been for a term in excess of 21 years, and the leaseholder must have held the lease for a two year period prior to making an application. The procedure for purchasing the freehold is commenced by the tenant issuing a notice, which is prescribed by the Leasehold Reform (Notices) Regulations 1997, SI 1997/640. A different form of notice can be used as long as all the prescribed information is contained within the notice, but it is advisable to use the prescribed form. Once the landlord has received the tenant’s notice, they ought to reply to the same (also in