Where there is no express declaration of trust, either by way of a properly completed TR1 form or a separate document drawn up by the parties, the court is likely to work on the basis that the parties hold the property under a common intention constructive trust. It should be noted that for the purposes of this response it is assumed that the parties own the property as cohabitants in a domestic context. If the parties own the property as an investment, within a commercial context, then the court is likely to turn to the principles of a resulting trust (Laskar v Laskar),

Where parties hold property as beneficial joint tenants, each owns the whole of the beneficial interest in that property (‘per my et per tout’). The effect of such a holding is that on the death of the first, the other becomes the sole owner of the property without more, under the doctrine of survivorship. This means that the interest of the first is extinguished and does not pass into their estate. A joint tenancy in equity can be severed by notice or by the parties acting in such a way as is inconsistent

Please note for the purposes of our response below we have limited our consideration to the question of whether the activity of incorporating the trading company and subsequently disposing of the shares would constitute a ‘trade’ for income tax purposes on general principles. We have not considered the application of any anti-avoidance legislation to the circumstances you describe. Ultimately, whether a particular activity constitutes a ‘trade’ is a question of fact determined by reference to the relevant legal tests. For further information on the relevant legal tests (including in particular detailed analysis on

Hammersmith and Fulham London Borough Council v Monk [1992] 1 AC 478, [1992] 1 All ER 1, 90 LGR 38 concerned the right of one joint tenant to issue a notice to quit without the authority of the other tenant. Lord Browne-Wilkinson identified two divergent approaches from the caselaw, one based on property law and the other on contractual principles: In property law, a transfer of land to two or more persons jointly operates so as to make them, vis à vis the outside world, one single owner. "Although as between themselves joint tenants have separate rights, as against everyone else they are in the position of a single owner:" Megarry and Wade, The Law of Real

The National Crime Agency (NCA) has announced that two men, Clive Holmes from High Wycombe and Steven Hayes from North Weald Bassett, have been jailed after NCA officers caught Hayes handing over cocaine a—brick-block in size—to Holmes in a Buckinghamshire car park . NCA investigations recovered another three blocks of cocaine at a container unit that was being rented by Hayes in Basildon. Hayes was sentenced to five years and Holmes to three and a half years in prison at Chelmsford Crown Court, having both pleaded guilty to charges at an earlier hearing.

Following an investigation undertaken by the Metropolitan Police’s Economic Crime Unit, two men namely Vijaya Kumar Krishnasamy and Chandrasekar Nallayan were sentenced in Croydon Crown Court for money laundering and fraud offences internationally. Both men scammed 24 companies around the world in excess of £2.4m. Krishnasamy pleaded guilty and Nallayan pleaded not guilty to conspiring to conceal, disguise, convert, transfer or remove criminal property between 1 February 2018 and 1 May 2019. Krishnasamy was sentenced to five years and nine months. Nallayan was convicted of all charges and was sentenced to seven years.

The Metropolitan Police (Met) has published a press release confirming that two men have been jailed for money laundering in connection to an organised crime network that was defrauding victims of millions of pounds through a ‘smishing’ scam. Quin Huang and Clarke Morgan-Findlay were sentenced at Inner London Crown Court on 11 March 2021. Huang was sentenced to five years and six months’ imprisonment whilst Morgan-Findlay was sentenced to two years and six months’ imprisonment. The convictions form a part of a complex investigation run by the Met into organised crime network (OCN) responsible for ‘smishing’ fraud offences across the UK. Two major UK banks, who have had losses attributed to OCN, estimate loss to being within £20—30m.

Two minor updates have been made to Home Office guidance documents around the Electronic Travel Authorisation (ETA) regime. The first is that Diplomatic identity cards have been added to the list of documents that can be used to prove that a person is resident in Ireland (and therefore exempt from having to obtain an ETA, if they are entering the UK from Ireland, Guernsey, Jersey or the Isle of Man and would otherwise have been required to obtain one). The second is that the earliest operating system for using an iPhone for the UK ETA app has been changed to iOS 16 (from iOS 15), while the earliest operating system for Android phones has been changed to Android 12 (from Android 8).

The Land Registry consider that such a deed of release would amount to a disposition. The Land Registry Practice Guide 62: easements at section 12.2.1 states in respect of a Deed of release that: ‘All interested parties must be parties to the deed or consent to the release, including: the

The European Commission, the Heads of Medicines Agencies and the European Medicines Agency have jointly announced two new targets for clinical trials: an additional 500 multinational clinical trials are added to the current average of 900 that are already authorised each year (ie an estimated 100 per year) and two thirds (66%) of clinical trials should begin recruiting patients within 200 calendar days or less from the date of application submission as opposed to the current rate of 50% of clinical trials. The goals build on the Accelerating Clinical Trials in the EU (ACT EU) initiative. Progress updates on the Clinical Trial targets will be published monthly on the ACT EU website, starting in early February 2026.

It is assumed that the estate in question is solvent, although it is not clear whether there are sufficient assets in the rest of the estate to satisfy the legacy of the nil rate band or whether the Will contains any instructions on this point. It is also assumed the daughter in question is not a minor. If there are insufficient assets to meet all debts or if, after payment of the debts, the estate is insufficient to pay all legacies in full, the legacies must abate. The Administration of Estates Act 1925 (AEA 1925) governs the order of application of a solvent

Interference with an easement Interference with an easement, such as a right of way, gives rise to an action for private nuisance. Where a person claims that an easement to which they are entitled has been interfered with, and if they are to found a claim in private nuisance, they must establish the following: • that they are entitled to the benefit of the easement claimed • the nature, extent and scope of the easement claimed • that the interference with the easement as defined is of a substantial nature. Interference need not amount to a total destruction of the