Property in joint ownership in England and Wales is held in two manners: legal ownership and beneficial ownership. The legal owners of the property are those who hold the legal title to the property in question and, where the land is registered, are registered as the owners at HM Land Registry. The legal owners hold the property on trust for the beneficial owners who are the true owners of the property. Often, but not always, the legal and beneficial owners will be one and the same. The legal owners always hold the legal interest

For the purposes of this Q&A, we have assumed the easements are registered on the title. Prescription Act 1832 The Prescription Act 1832 (PA 1832) established a statutory basis for prescription of easements that exists alongside common law prescription and the doctrine of lost modern grant. The statutory scheme for prescription can be summarised as follows: • Easements other than rights of light: uninterrupted enjoyment for 40 years creates a claim indefeasible other than by express consent. Uninterrupted enjoyment for 20 years gives rise to a claim that cannot be defeated by showing that the right could not have existed since 1180, but could be defeated by any of the other defences available. Theoretically, therefore, a claim based on 20 years’ worth of use is more

A has no rights over B’s land and cannot require B to grant rights over their (B’s) land. Therefore, A’s only practical option is to try and negotiate with B for the grant of

A person having an interest in the property being disclaimed (for example, a subtenant) continues to hold that interest on the same terms and subject to the same rights and obligations as if the disclaimer had not happened. If they perform the tenant's part in the disclaimed lease, they cannot be ejected; if they do not, the landlord can distrain or forfeit—as summarised by Lord Nicholls in Hindcastle Ltd v Barbara Attenborough Associates Ltd: ‘…His interest continues unaffected by the determination of the tenant’s interest. Accordingly the sub-tenant holds his estate on the same terms, and subject to the same rights and obligations, as would be applicable if the tenant’s interest had continued. If he pays the rent

Where a headtenant company has been dissolved and the lease vests in the Crown as Bona Vacantia, the Crown will usually take steps to disclaim the lease if it considers the interest to be ‘onerous’, which will include where the land in question is of limited value or where it would not be cost effective to dispose of the property. The Crown does not have any right to forfeit. The effect of a disclaimer will be to bring the rights and liabilities of the head tenant to an end under the headlease. Any sub-lease will no longer exist, although the sub-tenant’s interest in the property will be preserved. The sub-tenant is said to have a collection of rights which are capable of being assigned and

We assume that the healthcare company (the Company) will rent residential property from a landlord (the Landlord) and will then allow the person cared for (the Service User) into occupation. During that time, officers and employees (Staff) of the Company will care for the Service User. We assume that Staff will only stay in the property when they are working, and although they may sleep or be on-call at the property, none of the time that Staff are at the property will be a ‘day off’ or ‘recreational time’ (except perhaps work

Can the respondent refuse to agree the stay unless the applicant pays the costs incurred by the respondent? What factors will the Tribunal consider in deciding whether or not to agree the stay? The First Tier Tribunal (FTT) is a creature of statute and derives its powers from the Tribunals, Courts and Enforcement Act 2007 (TCEA 2007), by which it was established and the Tribunal Procedure (First-tier Tribunal) (Property Chamber) Rules 2013, SI 2013/1169 (the Property Chamber Rules). The first point to note, is that it is not for the parties to decide whether or not the matter should be stayed. This is one of the specific case management powers which are granted to the FTT by the Property

This Q&A has assumed that the protection referred to in this query is to the protection conferred under paragraph 2 of Schedule 8 to the Building Safety Act 2022 (BSA 2022). The BSA 2022, Sch 8 makes provision for the payment or otherwise of certain service charge amounts relating to relevant defects in relevant buildings. In particular, BSA 2022, Sch 8, para 2 provides that no service charge is payable under a lease of any premises in a relevant building in respect of a relevant measure relating to a relevant defect if a relevant landlord is responsible for the relevant defect or is associated with the person responsible for the relevant defect. If it is established that BSA 2022, Sch 8, para 2 applies, no service charge is payable

In answering this Q&A, we have considered the actions that may be faced by a local authority in the event it fails to review its rights of way improvement plan after ten years. Pursuant to section 60(3) of the Countryside and Rights of Way Act 2000 (CRWA 2000), a highway authority that publishes a rights of way improvement plan shall, not more than ten years after first pushing it (and subsequently at intervals of not more than ten years): • make a new assessment of the matters laid out in CRWA 2000, s 60(2) (for example the extent to which local rights of way meet the present and likely future needs of the public,

The Corporate Insolvency and Governance Act 2020 inserts a new Part A1 into the Insolvency Act 1986 (IA 1986) which provides for a new insolvency process whereby directors of insolvent companies, or companies that are likely to become insolvent, can obtain a 20 business day moratorium period. For more detail, see Practice Note: Moratorium. IA 1986, s A18 lists certain pre-moratorium debts which are exempt from the payment holiday during the moratorium. In particular, IA 1986, s A18(3)(f) exempts the following: ‘debts or other liabilities arising under a contract or other instrument involving financial services’. IA 1986, Sch ZA2 sets out further details of what constitutes a ‘contract or other

ARCHIVED: This Practice Note has been archived and is not maintained. This Practice Note explains: • the general concept of controlled foreign company (CFC) rules • the UK’s CFC regime, prior to its reform (ie from 2013) • the application of EU rules to the UK’s CFC regime through the cases of Cadbury Schweppes, Vodafone 2 and the CFC and dividend GLO, and • how EU principles might apply to the UK’s new CFC rules What are controlled foreign company rules? CFC rules are anti-avoidance rules implemented by countries which are concerned about domestic companies artificially shifting profits to companies in low tax jurisdictions. Countries protect against that risk by introducing CFC rules that tend to require: • a computation of the profits of a CFC for an accounting period, broadly on the lines of their domestic corporation tax profits (usually with relief for foreign tax paid), and • an apportionment of the profits among those with an interest in the company The UK’s CFC rules The

ARCHIVED: This Practice Note has been archived and is not maintained. Thin capitalisation and transfer pricing are related but slightly different concepts. Some consider that thin capitalisation rules are a specific expression of transfer pricing rules. EU law applies in the context of thin capitalisation and transfer pricing in that, although direct tax is not within the competency of the EU, domestic rules must still comply with general principles of EU law and with the treaty in force at the time (currently the Treaty of the Functioning of the European Union) (the Treaty). The key Treaty provisions relevant to thin capitalisation and transfer pricing are those on non-discrimination in respect of the fundamental freedoms. Potentially applicable freedoms are: • freedom of establishment • free movement of capital, and • free movements of goods and services What are transfer pricing and thin capitalisation? Transfer pricing rules are generally rules that: • consider transfers of value between related entities, and • entitle the taxing authority to substitute a market