Long leaseholders of dwellings in mainly residential buildings (subject to certain exceptions) have the right to take over the management of the building, pursuant to sections 71–113 of the Commonhold and Leasehold Reform Act 2002 (CLRA 2002). This is irrespective of fault on the part of the landlord and there is no requirement to pay the landlord compensation. The right to manage can only be exercised through membership of a right to manage (RTM) company and can be protected by registering a notice against the landlord’s title. The landlord’s management functions are transferred to the RTM

The surviving registered proprietor (in whom the legal estate is now solely vested by virtue of survivorship) is prima facie entitled to exercise the powers of ‘the Landlord’ under the lease. In the context of the particular scenario, two issues arise from that position: • is the grant of a licence to assign a ‘disposition’ such as to be subject to the Form A restriction currently on the title? • can

In a lease of a flat the landlord generally covenants to insure the whole building of which the flat forms part and recovers the cost of such insurance from the tenants. Paragraph 5.14.5 of the UK Finance Mortgage Lenders’ Handbook (formerly known as the CML Handbook) requires a mortgage lender’s conveyancer to confirm that responsibility for the insurance, maintenance and repair of the common services is that of: • the landlord • one or more of the tenants in the building of which the property forms part, or • the management company A tenant of a dwelling has statutory rights to request certain details of the insurance cover from his landlord and to inspect the policy. A single tenant only has an insurable interest

The Landlord and Tenant Act 1987 (LTA 1987) gives to tenants of residential flats contained in a building the right to first refusal of the acquisition of the landlord’s interest where a sale is proposed. The landlord is required to serve notices on the tenants informing them of its intention to dispose of its interest and providing time to them to consider a purchase at the offer price. The landlord cannot sell the property during that time, and breach is a criminal offence. The tenants are also able to force the new landlord to sell the property to them at the price the landlord paid, if notice of the

Where mixed use property is let to a tenant under one lease, the landlord cannot forfeit the lease by way of peaceable re-entry as section 2 of the Protection from Eviction Act 1977 (PEA 1977) provides that where any premises are let as a dwelling on a lease which is subject to a right of re-entry or forfeiture, it shall not be lawful to enforce that right otherwise than by proceedings in the court while any person is lawfully residing in the premises or part of them. This applies to mixed use premises as well as solely residential premises: Pirabakaran v Patel.

See our Practice Note Forfeiture of a lease: 'As a general rule, the landlord does not need to serve a preliminary notice in order to forfeit a lease on the grounds of non-payment of rent. However, they should still check the terms of the tenancy agreement to see, in particular, whether or not it requires a formal demand for rent.' Note

This question raises the circumstances in which the owner of freehold property must comply with the Landlord and Tenant Act 1987 (LTA 1987). Essentially, LTA 1987 gives the qualifying tenants of certain properties a right of first refusal when the freehold owner seeks to dispose of an interest in them. The right applies to most long leaseholders of blocks where at least a half of the internal floor area is residential in nature, (LTA 1987, s 1(3)). The starting point is that any disposal by the landlord of an interest in the block engages the

Where the immediate landlord is proposing to dispose of an interest it holds it must serve a section 5 offer notice pursuant to the Landlord and Tenant Act 1987 (LTA 1987). Although the LTA 1987 is not entirely clear it is safe to consider the grant of a commercial lease

In the present scenario, Y had already been granted four separate leases of different parts of the building. It is assumed that the demised premises under the four separate leases comprised the entirety of the building. It may be however that there were certain areas which might otherwise be regarded as common parts, such as staircases, lift shafts and corridors which were retained by X, albeit that under the various leases Y had a right to use them either in common with X or exclusively. That state of affairs has been overtaken by events in that Y has now been granted a lease of the entirety of the building, subject to the existing ones. It is assumed that the term of this new lease is longer

This Practice Note provides a high-level introduction to the functions and duties of insurance brokers and explains the roles of insurance brokers and their duties in relation to the placement and renewal of insurance policies. It also provides practical guidance as to how brokers can prevent or mitigate negligence claims. Links to more specific related content are provided. For information and guidance on the regulation of insurance distribution, see Practice Notes: FCA Handbook—introduction for the insurance and reinsurance sector, PRA Rulebook—introduction for the insurance and reinsurance sector, Insurance conduct regulation—COBS and ICOBS, and UK insurance distribution regime—essentials. Functions of insurance brokers The primary function of insurance brokers is to obtain agreement and understanding between the insured and insurers in order to effect (or ‘place’) appropriate insurance cover, in accordance with the instructions of their client, the insured. A key part of the broker’s role is to ‘bridge a gap’ between the client’s knowledge of its own business and the broker’s knowledge of the

The general anti-abuse rule (the GAAR): • counteracts (by the making of adjustments on a just and reasonable basis by HMRC or the taxpayer) • tax advantages that would, ignoring the GAAR, arise from abusive tax arrangements, and • has applied since 17 July 2013 (the date of Royal Assent to the Finance Act 2013 (FA 2013)) except that, in respect of National Insurance contributions (NICs), it has only applied since 13 March 2014 This Practice Note: • explains the provisions introduced by the Finance Act 2021 (FA 2021) that adapted the standard GAAR procedures for partnerships • discusses the purpose of the GAAR • sets out when the GAAR applies and considers: ◦ the meaning of tax arrangements and tax advantages ◦ the taxes covered by the GAAR ◦ the meaning of abusive for the purposes of the GAAR, and ◦ the GAAR penalty, and • outlines a number of taxpayer safeguards built into the legislation • outlines the interaction with various other anti-avoidance rules, such as the accelerated payment

FORTHCOMING CHANGE : On 14 July 2026, the DWP published a consultation on increases to the general levy for occupational and personal pension schemes between April 2027 and March 2030, aiming to address a £154 million accumulated deficit caused by levy income failing to keep pace with inflation and rising regulatory costs. Under a phased equalisation approach, annual rates would increase by 5% for DB and hybrid schemes, 6.2% for most DC schemes and 9% for master trusts and personal pensions, reflecting market consolidation and additional responsibilities arising from the Pension Schemes Act 2026. For further information, see LNB News 14/07/2026 35. What is the general levy for? The general levy on occupational and personal pension schemes exists to recover funding provided by Department for Work and Pensions (DWP) for: • the Pensions Regulator (TPR) • the Pensions Ombudsman, and • the pensions-related activities of the Money and Pensions Service All these bodies receive grant-in-aid from the DWP. This money is then reimbursed by levy income. In other words, the general