The Town and Country Planning (Development Management Procedure) (England) Order 2015 (DMPO 2015), SI 2015/595, contains the various procedural rules for the submission, validation and determination of planning applications and it is the applicant for planning permission, rather than the owner of land affected by the application, who bears responsibility for complying with the rules under DMPO 2015, SI 2015/595. For example, the applicant is responsible for complying with the validation requirements,

Joint tenancies and tenancies in common Where two or more people together own real property, they hold it under a trust of land. Where property is held on a trust of land, the legal estate and equitable estate are separate. The legal estate must be held by the co-owners as joint tenants. The beneficial interest in the property can, however, be held by the co-owners either as joint tenants or tenants in common. If the co-owners are joint tenants, each has an indivisible share in the property, where each owns the whole, rather than an identifiable share of the property. The right of survivorship applies so on the death of one joint tenant, the deceased's

Wayleave agreements are often used to deal with electronic communication or utilities equipment. An indemnity is a primary obligation and is an agreement by one party to bear the cost of certain losses or liabilities suffered by the other party in specified circumstances. Some wayleave agreements may contain an indemnity agreement whereby the grantee indemnifies the grantor for liabilities suffered or incurred by it arising directly or indirectly from breach, non-observance or non-performance

In determining the amount of any fine to be so imposed on a person convicted of an offence under section 210 of the Town and Country Planning Act 1990 (TCPA 1990), the court must in particular have regard to any financial benefit which has accrued or appears likely to accrue to him in consequence of the offence A person guilty of an offence under TCPA 1990, s 210(1) is liable upon summary conviction to a fine not exceeding £20,000 (the court will

Cohabitation is relevant in so far as it results in some reduction of a payee's needs. This may be because of financial support received from a cohabitant, or because it is cheaper for people to live together in a joint household rather than to live separately. See Practice Note: Impact of remarriage, subsequent civil partnership, or cohabitation, in particular the section headed ‘Cohabitation’ as to case law in which this issue has been addressed including Kimber v Kimber, Hart v Hart, Fleming v Fleming, Atkinson v Atkinson and Grey v Grey. The general position is stated in Rayden and Jackson to be (para [11.450]): ‘Following the House of Lords decision in White v White [2000] 2 FLR 981, in cases where an applicant has made a contribution

A warranty is a contractual term, breach of which does not entitle the injured party to terminate the contract, but does permit an action in damages for the injury suffered. For more information, see Practice Note: Contract interpretation—conditions, warranties and intermediate terms. Supply of goods agreements often include supplier warranties and may provide for specific remedies (eg see Precedent: Supply of goods agreement—pro-customer, clause 6 and Practice Note: Contracts for the sale and supply of goods—business to business). A manufacturer's warranty is generally understood to mean something different and may sometimes be described as a manufacturer's guarantee. It will generally be offered by the manufacturer of goods (which may be a different party to the supplier) to an end user. The remedies available will depend on whether the warranty/guarantee is offered in the context of a business-to-business or a business-to-consumer context. For more information on the remedies

Maintenance is the necessaries, such as food and clothing, required to maintain someone to a standard of living appropriate to a dependant of the transferor. Child includes a step-child and an adopted child. The relief under section 11 of the Inheritance Tax Act 1984 (IHTA 1984) extends only to payments made before the end of the year in which the child attains the age of 18 or in which, after

This question raises the means by which a legal easement amounting to a right of way can be protected so as to be binding upon a purchaser of the land which it crosses. Protection arises under the Land Registration Act 2002 (LRA 2002). As the question suggests, a legal easement can amount to an overriding interest if certain conditions are met. Those conditions are: • at the time of the disposition the easement is within the actual knowledge of the person to whom the disposition is made, and • the easement would have been obvious on a reasonably careful inspection of the land over which the easement or profit is exercisable These exceptions do not apply if the person with the benefit of the easement can show that it has been exercised in the period of one

There are two principal advantages in funding a joint venture company by way of debt rather than equity. However, these advantages need to be carefully evaluated in the light of tax issues. The first advantage is that loans may carry interest, either at fixed or variable rates. Interest may be paid by the joint venture company from any available funds (unlike dividends on shares, which may be paid only from net realised profits). Furthermore, interest payments will usually (subject to the precise circumstances) be deductible in calculating the joint venture company's taxable profits, whereas dividends would never be deductible expenses. However, this basic position may be affected

For further information about Acas early conciliation generally, see our Practice Note The early conciliation requirement. The early conciliation (EC) requirement is an obligation on a prospective claimant to contact Acas with certain information prior to submitting a claim in the employment tribunal. It applies to most tribunal claims—see The early conciliation requirement—Relevant proceedings and The early conciliation requirement—Exemptions. If EC is initiated by a prospective claimant, the time limit for the claimant to submit their tribunal claim will be extended, with a view to enabling a conciliated settlement to be agreed before proceedings are issued. See The early conciliation requirement—Extension to time limits (the 'stop the clock' provisions). However, a prospective claimant does not have to engage in actual conciliation of their prospective claim in any meaningful way. Furthermore, the claimant may refuse to give Acas permission to contact the prospective respondent about the claim, which means that the employer may not be informed of the claim in advance or involved in the EC process. General considerations Some specific

Appointments out of trust and the creation of new trusts require careful consideration, both of the trust documentation (and trustees’ powers) and the tax consequences (for beneficiaries and trustees, and potentially the settlor, if relevant). Factors which will be relevant in determining the tax consequences include the following: • whether the discretionary trust is a Will trust and when the testator died (this will impact the inheritance tax treatment); see Practice Note: Creation of trusts—by Will • the value of the property, whether there are any related settlements and whether an inheritance tax exit charge will apply either on a transfer to the surviving spouse (in which case the property will cease to be relevant property) or on the trustees transferring the property to a new settlement (in which case the property will remain relevant

Qualifying corporate bonds (QCBs) are debt securities which are exempt from tax on chargeable gains. Disposing of a QCB accordingly gives rise to no chargeable gain or allowable loss for the purposes of capital gains tax, with one exception. Where: • there is a share disposal that would otherwise have given rise to a chargeable gain, and • QCBs were issued as consideration for those shares and the existing chargeable gain is held over disposal of the QCB will crystallise the chargeable gain. For further information on QCBs, see Practice Note: Share for share exchanges and qualifying corporate bonds (QCBs). If an individual or trustee receives QCBs as consideration for shares in a takeover or reorganisation, the gain on the sale of the shares is held over and will not be brought into charge