In answering this Q&A, we assume that all parties belong in the UK. It is standard practice for commercial contracts to include a clause providing that, if the supply to which the contract relates is chargeable to VAT, VAT will be payable in addition to the consideration set out in the contract. This clause does not determine whether or not VAT is chargeable on the supply. The question of whether VAT is chargeable will be determined by the nature

A periodic tenancy is capable of being a business tenancy under the Landlord and Tenant Act 1954 (LTA 1954) so that tenants have security of tenure. This distinguishes a periodic tenancy from other types of tenancies, eg a tenancy at will, service tenancy or a short-term business tenancy under LTA 1954, s 43(3), which are not capable of being protected tenancies under LTA 1954. A periodic tenancy cannot be contracted

Dynamic Purchasing Systems A Dynamic Purchasing System (DPS) allows a contracting authority to purchase goods, services and works for which they have a regular need, without having to carry out a full public procurement process for each individual purchase. A DPS is intended for procurement of common use items that are generally available on the market and meet the contracting authority’s requirements. For background reading, see: • Practice Notes: Introduction to public contracts procurement—pre PA 2023 [Archived] and Introduction to framework agreements and dynamic purchasing systems—pre-PA 2023 [Archived] • Crown Commercial Service (CCS): Dynamic purchasing system guidance Under the Public Contracts Regulations 2015 (PCR 2015), SI 2015/102, a contracting authority establishing a DPS must comply with the rules specified and cross-referred under PCR 2015, SI 2015/102, reg 34.

This Q&A concerns a contract for land and vehicles―a mixed contract. Not all land deals require a public procurement procedure advertised in the Official Journal of the European Union. It will likely depend on the nature of the deal and the contracting authority’s role within, but it can be a procurable element of a contract. The Public Contract Regulations 2015 (PCR 2015), SI 2015/102, will not apply when a contract includes mixed elements that cannot be separated and the elements of a procurable nature are not the main object of the contract. Here, the question is whether the main element of the contract is the vehicles or the land. Under PCR

The pre-completion transaction rules (PCT rules) include a number of defined terms. For an explanation of these, see Practice Note: SDLT—pre-completion transactions—Defined terms under PCT rules. The rules are different for assignments of rights (see paragraph 8 of Schedule 2A to the Finance Act 2003 (FA 2003) (FA 2003, Sch 2A,

Is there a service provision change? A service provision change under the Transfer of Undertakings (Protection of Employment) Regulations 2006, SI 2006/246 (TUPE 2006) may involve any one of three possibilities: • outsourcing: where activities cease to be carried out by a person ('a client') on his own behalf and are carried out instead by another person on the client's behalf ('a contractor') • change of contractor: where activities cease to be carried out by a contractor on a client's behalf (whether or not those activities had previously been carried out by the client on his own behalf) and are carried

Tithes Tithes are the tenth part of all fruits, praedial, personal, and mixed, which are due to God and consequently to His church's ministers for their maintenance. Tithes are payable yearly out of all things which with the aid of cultivation yield increase by the act of God, even though the increase is not realised every year. Tithe rentcharges The inconvenience of collecting tithe in kind and the fluctuating nature of the income derived from it has led to the compounding of tithes from very early times, voluntary compositions being called 'moduses' or compositions real and compositions by local or general statutes being called 'corn rents' or tithe rentcharges. In 1836, a procedure was provided for the commutation of all tithes into tithe rentcharges either by agreement or by compulsion, and in fact almost all tithes have been so commuted. Tithe rentcharge has now been extinguished and it is no longer

The British Coal Corporation was a nationalised corporation created by virtue of the Coal Industry Nationalisation Act 1946 (CINA 1946). It established the National Coal Board which acted as the managing authority for coal mining activities in England and Wales. Under CINA 1946 the assets of all private collieries in England and Wales came under the responsibility of the (then) Minister of Fuel and Power. All employees became public servants of the National Coal Board. In 1987 the National Coal Board became the British

A transfer of registered land must be completed by registration in order to take effect in law (see section 27 of the Land Registration Act 2002). Prior to completion of registration of the transfer, the transferee has only an equitable interest in the property and the transferor remains the legal owner. The transferor holds the property on a bare trust (and hence a trust of land)

This question gives rise to the following considerations: • the duty to make a referral to the Disclosure and Barring Service (DBS) • the duty to provide a reference • whether a disciplinary procedure can be completed after the employee has resigned • claims for unfair (constructive) dismissal Duty to refer to the Disclosure and Barring Service (DBS) The duty to make a referral to the DBS is set out in the Safeguarding Vulnerable Groups Act 2006 (SVGA 2006) and explained in the DBS guidance: Making barring referrals to the DBS. Under SVGA 2006, s 35, a regulated activity provider

Farm business tenancies (FBTs) were introduced with effect from 1 September 1995 by the Agricultural Tenancies Act 1995 (ATA 1995). For more information in respect of the conditions which much be satisfied for an FBT to arise, see Practice Note: Identifying a farm business tenancy. Tenants under FBTs do not enjoy any long-term security of tenure. However, ATA 1995 affords a degree of statutory protection to tenants whose tenancy, when granted, was an annual periodic tenancy or was for a term of more than two years. However, an FBT granted for a fixed term of two years or less expires at the end of the fixed term. There is no statutory extension of that tenancy. The landlord is entitled to possession after the

This Q&A assumes that there are various planning issues, which have not been dealt with in detail. It is the overarching duty of each Highway Authority to maintain the safety of the highway network. Visual amenity is not the concern of the highway authority, unless it impacts upon visibility or causes a dangerous distraction to highway users. Section 41 of the Highways Act 1980 (HiA 1980) sets out this fundamental duty—the highway authority is 'under a duty […] to maintain the highway'. However, the question refers to HiA 1980, s 167. The key subsections state: '(1) This section applies to any length of a retaining wall, being a length— (a)any