Broadly, the doctrine of overreaching enables purchasers (which includes tenants and mortgagees) in good faith for money or money’s worth to rely solely on the legal title. In the case of registered land, this means the entries entered on the register of title, as it records ownership of the legal estate and is not concerned with equitable interests. A buyer of a legal estate in land from trustees will not be affected by any of the trusts on which the land is held if the purchase price is paid to all the trustees (of whom there must be at least two) or to a trust corporation. Payment of the price in this manner means that the interests of the beneficiaries are said to be ‘overreached’. This is commonly known as the 'two trustee' rule. Overreaching also occurs in sales: • under the powers of the Settled Land Act 1925 • by a mortgagee (see Overreaching by a mortgagee) or personal representative • under a court order This Practice Note deals only with sales by

An interest in land that continues to have effect despite the registration of a disposition.

Property analysis: An overriding interest does not defeat overreaching. The High Court decided that land was subject to a right of way granted over it after the transfer, where there had been delay in registration of the transfer and the right of way was registered first. It also confirmed that a contract which has merged on completion is not an ‘estate contract’ so as to be an exception to the statutory overreaching provisions.

EU Law analysis: On 5 March 2024, the Court of Justice held in Public.Resource.Org and Right to Know v Commission that there is an overriding public interest in the publication of harmonized standards. The Court of Justice reached this conclusion by stressing that there is an overriding public interest in making such harmonized standards freely available given their importance to allow companies to conform to the European product safety legislation. Although this decision related to four harmonised standards concerning the product safety of toys, the impact of this decision will apply to all existing and future harmonised standards. Written by Peter Van Dyck, partner at A&O Shearman and Marie Barani, Know-how lawyer at A&O Shearman.

Public Law analysis: In A Reference by the Attorney General for Northern Ireland [2026] UKSC 16, the Supreme Court overruled Cheshire West, holding that deprivation of liberty under article 5 of the European Convention on Human Rights (ECHR) requires a multifactorial assessment consistent with Strasbourg jurisprudence rather than the domestic ‘acid test’ of continuous supervision and control and lack of freedom to leave. The court further confirmed that a person lacking capacity under domestic legislation may nevertheless provide valid consent for Convention purposes. The decision significantly narrows the scope of article 5 deprivation of liberty, reducing authorisation requirements and prompting substantial changes to health and social care practice, safeguards and future implementation of the Liberty Protection Safeguards. Produced in partnership with Tim Spencer-Lane, a lawyer who specializes in mental health, mental capacity and social care law.

Why have an oversail licence on a construction project? Under English law, the freehold owner of land will usually own the air space above their land unless the transfer giving them possession expressly excludes it. A lease does not necessarily carry with it the airspace above a property—it will depend on the drafting of the lease in question. However, it is not always entirely clear whether premises demised include or exclude the airspace (see Can an oversail licence protect a tenant? below). When a contractor needs to bring a tower crane onto site in order to carry out the works, it needs to consider, during the early stages of the project, whether the jib (the horizontal arm) of its crane will need to swing over, or ‘oversail’, any adjacent land (that does not belong to the developer). If it does, the contractor needs to work out the radius of the jib of the crane and negotiate an oversail licence with each of the adjacent landowners whose land it will swing over. A crane that oversails adjacent land without an

Trespass Trespass is the unlawful presence of a person on land in the possession of another. The ownership of land includes the airspace above it. Therefore, an invasion of the airspace above it is a trespass. In Baron Bernstein, a plane flying over land to take photographs was held not to be a trespass, on the basis that the landowner’s rights, in relation to the airspace, extended only to the height necessary for the ordinary use and enjoyment of the land and the structures on it. However, in Kelsen, a sign extending just eight inches into the airspace above the land was held to be a trespass. In Anchor Brewhouse, the High Court confirmed that the difficulties posed by aircraft etc. were wholly separate from an invasion of airspace by a structure erected on adjoining land, where the position is more certain. The latter is a trespass. Remedies The adjoining landowner can claim damages and obtain an injunction. Trespass is actionable and so an injunction and nominal damages can be obtained without the landowner having

Overseas workday relief (OWR) provides for a temporary tax relief in respect of overseas earned income, where an individual’s employment is partly undertaken in the UK and partly undertaken overseas. The relief is only available for a limited period following new arrival to the UK. In the governing legislation, OWR is actually called ‘foreign employment relief’, however, for convenience, in its guidance HMRC refers to the rules in effect from 6 April 2025 as ‘overseas workday relief’. Overseas workday relief before 6 April 2025 For tax years prior to 6 April 2025, employees who were resident but non-domiciled in the UK could benefit from an alternative basis of assessment called the remittance basis. If the remittance basis applied to a tax year, certain foreign income and gains arising or earned in that tax year were only taxable when remitted to the UK, rather than at the normal time. See Practice Note: The remittance basis—summary. Employees who elected to be taxed on the remittance basis and were newly UK resident could benefit from ‘Overseas Workday Relief’ (OWR), which broadly meant that employment income in

This is the period beginning with the date on which the benefits first began to accrue to, or in respect of, the individual under the recognised overseas scheme arrangement or, if later, 6 April 2006 and ending immediately before the recognised overseas scheme transfer. If benefits ceased to accrue under the recognised overseas scheme arrangement before the transfer then it is this date on which the overseas arrangement active membership period is treated as ending. (HMRC)

STOP PRESS: Abolition of non-dom regime and introduction of residence-based IHT regime Finance Act 2025 (FA 2025) which received Royal Assent on 20 March 2025, implements legislation to abolish the remittance basis of taxation and replace it with a residence-based regime, commencing on 6 April 2025. FA 2025 also replaces domicile as the key factor in establishing liability to inheritance tax. Other changes include amendment of the rules determining excluded property status, the abolition of protected settlements status of offshore trusts, and changes to overseas workday relief. For information on these changes, see Practice Notes: The abolition of the remittance basis of taxation from 2025–26 and A new residence-based regime for IHT from 2025–26. See also: Finance Bill Tracking Service: Key dates (Finance Bill 2025) and Finance Act 2025. This Practice Note applies to ‘offshore clients’ meaning: • before 6 April 2025, clients who are non-UK domiciled and not deemed UK domiciled,; and from 6 April 2025, clients who will not be longterm UK resident where

STOP PRESS: Abolition of non-dom regime and introduction of residence-based IHT regime Finance Act 2025 (FA 2025) which received Royal Assent on 20 March 2025, implements legislation to abolish the remittance basis of taxation and replace it with a residence-based regime, commencing on 6 April 2025. FA 2025 also replaces domicile as the key factor in establishing liability to inheritance tax. Other changes include amendment of the rules determining excluded property status, the abolition of protected settlements status of offshore trusts, and changes to overseas workday relief. For information on these changes, see Practice Notes: The abolition of the remittance basis of taxation from 2025–26 and A new residence-based regime for IHT from 2025–26. See also: Finance Bill Tracking Service: Key dates (Finance Bill 2025) and Finance Act 2025. Who are ‘overseas clients’? The inheritance tax (IHT) guidance in this Practice Note applies to ‘overseas clients’ meaning individuals who: • up to 5 April 2025, were ‘non-UK domiciled’ and ‘not deemed UK domiciled’

When an overseas company opens an establishment which carries on business in the United Kingdom, it may have to register its particulars with Companies House. For details on registration requirements, see Practice Note: Overseas companies with an establishment in the UK. The regime for registration of an overseas company doing business in the UK is separate and distinct from the registration of overseas entities with an interest in UK property. For further details on the register of overseas entities that own UK property established by the Economic Crime (Transparency and Enforcement) Act 2022 (EC(TE)A 2022), see Practice Notes: Register of overseas entities that hold UK property—fundamentals and The beneficial ownership register of overseas entities that own UK property. This Practice Note should be read in conjunction with Practice Note: Overseas companies in the UK—winding up, liquidation, insolvency and closure. Alteration of registered particulars An overseas company which has been registered in the UK must deliver information to Companies House in relation to the alteration of the registered particulars of the company or the UK establishment. General