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

It needs to be ascertained so far as possible whether there is a licence or a tenancy, and if so the nature of the tenancy. It cannot be a tenancy at will because it has been granted for a 12–month term, rather than ‘at will’. Licence The court will determine whether an agreement is a lease or a licence by looking at its substance, not the label attached to it by the parties. In Street v Mountford, the House of Lords identified the hallmarks of a tenancy. They are: • exclusive possession • of defined premises Payment

A fiat Will is a reproduction of a Will in the state it was in at the time of execution. The purpose of a fiat copy is either to ensure that a Will can be proven in the form it was in upon execution, by removing inadmissible alterations, or to remove offensive or libelous words included by the testator. The Non-Contentious Probate Rules 1987 (NCPR 1987), SI 1987/2024, r 11(1) provides that where the registrar considers that a facsimile copy of the original Will would not be satisfactory, he may require an engrossment suitable for facsimile production to be lodged. NCPR 1987, SI 1987/2024, r 11(2)(b) provides

The query concerns how a Will should be interpreted, including, whether the specific legacies to the testator's daughter extend to any residuary estate. This will depend partly on what is meant by 'my property'. If the estate contains assets which cannot be said to fall within the gift to the daughter, those assets will form part of the residue and devolve according to the rules of intestacy. With respect to the gift of 'money on the bank',

If two people are married or in a civil partnership, and a property is owned solely in one spouse’s name, the other spouse can apply for a home rights notice to ensure that their rights in the matrimonial/civil partnership property are protected. This is done by filling in Form HR1—Application for registration of a notice of home rights (PDF Format) and sending it to the Land Registry who can then register a notice. Section 30 of the Family Law Act 1996 (FLA 1996) sets out the law in relation to home rights, including who can make an application and the type of property that falls within the scope of the section. It also sets out how long the home rights continue. Within FLA 1996, s 30, it states that: ‘(1) This section applies

The hotel manager is likely to have been occupying the hotel under a service occupancy (also known as service licence) or a service tenancy. Service occupancy A service occupancy is a form of licence which will arise where: • it is essential that the employee lives in particular accommodation or in a particular vicinity for the better performance of their duties, or • it is an express term of the employee's contract of employment that they live in a particular residence from where they can better perform their duties Depending on the express terms of the service occupancy, the right to occupy will either cease automatically on termination of employment, without the