The response to this Q&A is predicated on the basis that the factual scenario envisaged is the same as the specific avoidance scheme known as the debt and charge scheme (as set out at IHTM44107). The deductibility of the debt on the deceased’s death will depend on all the facts and circumstances of the case (eg how the property was originally purchased or whether consideration was provided). Refer to our Practice Note: IHT—deduction of liabilities which sets out the circumstances under which a debt is deductible for inheritance tax (IHT) purposes. In particular, in the section ‘Restrictions

We refer you to the following in your research: ‘…S25(1) of the Inheritance (Provision for Family and Dependants) Act 1975 (I(PFD)A 1975) provides that: “net estate”, in relation to a deceased person, means— (a) all property of which the deceased had power to dispose by his will (otherwise than by virtue of a special power of appointment) less the amount of his funeral, testamentary and administration expenses, debts and liabilities, including any inheritance tax payable out of his estate on his death; (b) any property in respect of which the deceased held a general power of appointment (not being a power exercisable by will) which has not been exercised; (c)

Who can prosecute criminal offences in England and how is the decision to prosecute made? The Crown Prosecution Service (CPS) is the public prosecutor in the UK. It is led by the Director of Public Prosecutions (DPP), who reports to the Attorney General (AG). The DPP, as the public prosecutor, is specifically tasked with taking over the conduct of all criminal proceedings instituted by or on behalf of a police force, other than certain 'specified proceedings'. Specified proceedings for these purposes means the list of proceedings set by the AG contained within the Prosecution of Offences Act 1985 (Specified Proceedings) Order 1999, SI 1999/904 (as amended), which enables the police to take enforcement action without having to refer the case to the CPS (so enabling the police to issue fixed penalty notices or to commence proceedings for certain road traffic and low level offences). The DPP is responsible for carrying out a series of statutory functions, set out in the Prosecution of Offences Act 1985 (POA 1985), albeit they are not the only prosecutor.

The Insolvency (England and Wales) Rules 2016 (IR 2016), SI 2016/1024, provide a revised scheme for decision-making in all insolvency procedures from 6 April 2017. The detailed provisions for decision-making are set out at IR 2016, SI 2016/1024, Pt 15. While the IR 2016, SI 2016/1024 refer to decisions to be made by creditors and the necessary steps that a creditor must take, IR 2016, SI 2016/1024, r 15.2(3) states that the rules relating to decision procedures apply with any necessary modifications to decision making by contributories in circumstances where those contributories are required to make a decision. In particular, where a procedure seeks a decision from contributories value must be determined on the percentage of voting rights in accordance with IR 2016, SI 2016/1024, r 15.39. The qualifying decision procedures There are five decision procedures which allow a person seeking a decision, the convener, to obtain a decision pursuant to sections 246ZE and 379ZA of the Insolvency Act 1986 (IA 1986), namely: • correspondence • electronic voting • virtual meeting • physical meeting, or • any

Section 28(3) of the Matrimonial Causes Act 1973 (MCA 1973) provides that after the grant of a decree dissolving or annulling a marriage, if either party to that marriage remarries, that party shall not be entitled to apply, by reference to the grant of that decree, for a financial provision order in their favour, or for a property adjustment order, against the other party to that marriage. Financial provision orders are those set out in MCA 1973, s 23 and include periodical payment and lump sum orders. Property adjustment orders are orders made under MCA 1973, s 24. In summary, the

What is the defence of insanity? Insanity is a defence to a criminal charge. A defence of insanity is available in both the magistrates' court and the Crown Court. At the heart of the rationale for the insanity defence is the principle that criminal punishment should only be imposed upon those who are responsible for their conduct. What constitutes insanity was debated until resolved by the rule in M'Naghten's Case. In that case, the defendant, Daniel M'Naghten shot and killed the secretary to the politician Sir Robert Peel, intending to kill Sir Robert. He was tried for murder but acquitted on the ground of insanity. High Court judges were subsequently required to answer questions in the House of Lords as to the law governing the defence of insanity. Their answers were reported, as if they constituted judgments and precedent, as the M'Naghten Rules and included the following key principle: ‘[T]o establish a defence on the ground of insanity, it must be clearly proved that, at the time of the committing of the act, the party accused was

Costs management was introduced following the Jackson reforms, with the aim of enabling the court to prevent civil litigation costs from spiralling in the course of the progression of the case. The provisions relating to costs management are contained in CPR Part 3, specifically CPR 3.12 to CPR 3.18 and CPR PD 3E. The provisions apply to all cases on the multi-track, save for certain specified exceptions (principally if the claim is valued at more than £10m). The court has the discretion to dispense with costs management but experience suggests that this is very much the exception. CPR 3.13 provides that all parties, apart from litigants in person, must file a costs budget (in Precedent H) no later than 21 days prior to the first case

With effect from 6 April 2018, the Occupational Pension Schemes (Employer Debt and Miscellaneous Amendments) Regulations 2018, SI 2018/237 amended the Occupational Pension Schemes (Employer Debt) Regulations, SI 2005/678 (the Employer Debt Regulations) to introduce, at regulation 6F, another easement to the section 75 debt regime known as the ‘deferred debt arrangement’. The decision to introduce this easement resulted from a call for evidence launched in March 2015 and a second consultation on draft regulations which began in April 2017. For further information on these consultations and the responses to these consultations, see: • News Analysis: DWP consultation on further potential easements to the employer debt regime (March 2015) • News Analysis: DWP consultation—progress at last on the employer debt front (April 2017), and • News Analysis: DWP consultation response on Employer Debt Regs—introducing the deferred debt arrangement (February 2018) For a precedent creating a deferred debt arrangement, see Precedent: Deferred Debt Arrangement—Deed. What is a deferred debt arrangement? From 6 April 2018, a deferred debt arrangement represents a way in which employers of

This sign is likely to be classed as an advertisement. The definition of advertisement in section 336 of the Town and Country Planning Act 1990 (TCPA 1990) is wide as stated: ‘advertisement means any word, letter, model, sign, placard, board, notice, [awning, blind] device or representation, whether illuminated or not, in the nature of, and employed wholly or partly for the purposes of, advertisement, announcement or direction, and (without prejudice to the previous provisions of this definition), includes any hoarding or similar structure used, or adapted for use, for the display of advertisements, and references to the display of advertisements

This Practice Note looks at the definition of civil partnership as set out in the Civil Partnership Act 2004, as amended from 2 December 2019 to include opposite-sex couples. It explains the formalities required to form a civil partnership Definition When introduced by the Civil Partnership Act 2004 (CPA 2004), civil partnerships related only to two people of the same sex. However, from 2 December 2019 the Civil Partnership (Opposite-sex Couples) Regulations 2019 (CP(O-sC)R 2019), SI 2019/1458 are in effect and the eligibility criteria in CPA 2004 amended to allow opposite-sex couples to register a civil partnership in England and Wales. The Marriage and Civil Partnership (Minimum Age) Act 2022 (MCP(MA)A 2022) which is in force from 27 February 2023 amends CPA 2004 by increasing the minimum age for civil partnership to 18 (as opposed to 16) bringing an end to provisions allowing for 16–17-year olds to enter a civil partnership with parental or judicial consent (see: LNB News 10/08/2022 22). The extension of civil partnerships to opposite-sex couples followed a campaign for civil partnerships to

This Practice Note provides a summary of the definitions set out in Part 1 of the Domestic Abuse Act 2021 (DAA 2021). It includes details of the definition of domestic abuse, what it means for two people to be personally connected to each other and the domestic abuse statutory guidance. It looks at changes introduced by DAA 2021 so that children can be considered as victims of domestic abuse. The introduction of DAA 2021 means that, for the first time, a broad-ranging definition of domestic abuse is given statutory status. DAA 2021 provides clarity about what behaviour constitutes domestic abuse. It aims to introduce enhanced protective measures to ensure that individuals who are vulnerable in the face of abusive behaviours can obtain effective legal protection at every point of entry, including via the police, from the local authority and in a consistent way via criminal, family and civil court processes, whichever is most appropriate to the circumstances of the particular case. By providing these protections, it is hoped that more people

This Practice Note looks at how marriage is defined in law, including the marriage of same-sex couples. It also considers case law on the capacity to marry and in relation to the formalities of marriage. The statutory provisions in relation to marriage are largely contained in the Marriage Act 1949 (MA 1949) and the Marriage Act 1994 (MA 1994). This Practice Note considers both the formalities for a valid marriage and capacity to marry. The Marriage and Civil Partnership (Minimum Age) Act 2022 (MCP(MA)A 2022), which is in force from 27 February 2023 amends MA 1949 by increasing the minimum age for marriage from 16 to 18, bringing an end to provisions allowing for 16–17-year-olds to marry with parental or judicial consent (see: LNB News 10/08/2022 22). General principles The definition of marriage has been considered in cases relating to capacity to marry. In Re SK (vulnerable adult capacity), Wood J considered an application by a local authority for, inter alia, a declaration that a vulnerable adult lacked the capacity to marry. He referred to the case