Liability for business rates Property which is the subject to rating is a 'hereditament'. The Local Government Finance Act 1988 (LGFA) provides that: A hereditament is anything which, by virtue of the definition of hereditament in section 115(1) of the 1967 Act, would have been a hereditament for the purposes of that Act had this Act not been passed. The General Rate Act 1967, s 115(1) (GRA 1967) provided that: “hereditament” means property which is or may become liable to a rate, being a unit of such property which is, or would fall to be, shown as a separate item in the valuation list. The LGFA 1988, ss 45–46A deal with liability for unoccupied hereditaments, as amended by the Rating (Empty Properties) Act 2007. Short term exemption from liability for certain unoccupied

The remedies available to a claimant in a disability discrimination claim in the Employment Tribunal are set out in section 124 of the Equality Act 2010 (EqA 2010). If the claimant is successful, the Tribunal may do any combination of the following: • make a declaration as to the rights of the complainant and the respondent • order the respondent to pay compensation to the complainant • make an appropriate recommendation It is important to note that some remedies which are available in a claim for unfair dismissal under section 94 of the Employment Rights Act 1996 (ERA 1996) are not available in a disability discrimination claim. In particular, where the finding is of discrimination and not unfair dismissal, the tribunal may not: • make a ‘basic award’ in addition to a compensatory award • award compensation for loss of statutory rights • order reinstatement or re-engagement For further information, see Practice Notes: Prohibited

A charging order over land must be protected by registration at every stage of the process of obtaining the order to secure the priority of the order over competing interests and, in particular, to ensure that the order is not void as against a purchaser for value. The correct form of protection depends on whether the charging order affects the legal estate or a beneficial interest under a trust. If the title to the land is registered, a charging order over the legal estate can be protected by notice, whereas a charging order over a beneficial interest under a trust can only be protected by a restriction. If the title is unregistered, a charging order over the legal estate can be protected in the register of writs and orders, but there is a specific exclusion prohibiting the registration of any order affecting an interest under a trust. See Practice Note: Charging orders over land—registration

For the purpose of this Q&A, we have considered implied terms in contracts for goods and services in business-to-business contracts only. For information about implied terms in consumer contracts after 1 October 2015, see Practice Notes: Consumer Rights Act 2015—summary, Consumer Rights Act 2015—goods and Consumer Rights Act 2015—services. For contracts entered into up to and including 30 September 2015, see Practice Note: Consumer remedies for faulty goods and services (pre 1 October 2015) [Archived]. The Supply of Goods and Services Act 1982 (SGSA 1982) applies to the transfer of goods, contracts for the supply of services, and contracts under which one person bails or agrees to bail goods to another by way of hire. SGSA 1982 contains provisions regarding: • implied terms in contracts for the transfer or hire of goods, regarding title, quality or fitness and transfer or hire by description or title • implied terms regarding the

The shadows cast over a garden or building by trees or hedges do not amount to a cause of action at common law (eg in trespass or nuisance). A right to a certain amount of light is not an incident of the ownership of land. However, the right to a certain amount of light can be created or acquired in certain limited circumstances by an easement of light (see: Rights of light—overview) or protected by a restrictive covenant (eg against building or the planting of trees). An easement of light (or ‘right of light’) can only arise in respect of light which comes through a defined aperture (ie predominantly, windows and skylights). Accordingly, a right of light is, therefore, restricted to buildings; it cannot be claimed for land which is not built on (eg a garden). A right of light

The requirements of Regulation (EU) No 648/2012 (EU EMIR) and Retained Regulation (EU) No 648/2012 (UK EMIR) apply to financial counterparties and (where so provided) non-financial counterparties (see Article 1(2) of EU EMIR). An in-scope counterparty to a derivative contract (ie, a counterparty which is a financial counterparty or a non-financial counterparty) is subject to the reporting obligation (see Article 9(1) of EU EMIR and UK EMIR). An exception relating to alternative investment funds (AIFs) and alternative investment fund managers (AIFMs) is set out in Article 9(1c) of EU EMIR and UK EMIR, under which the AIFM is required to report, not the AIF. In order to apply this exception to a UK AIF with an EU AIFM, it is necessary to consider the (different) definitions of financial counterparty and non-financial counterparty

The Finance Act 2018 introduced reporting requirements into the disguised remuneration loan charge provisions (which are contained in Schedule 11 to the Finance (No 2) Act 2017, see Practice Note: Disguised remuneration—history of the loan charge). In short, the reporting provisions require the taxpayer to provide certain information about the borrower, the company and the loan balance, in addition to any scheme reference number allocated to the arrangement under the disclosure of tax avoidance schemes regime and any other reference number allocated to the taxpayer or arrangement by HMRC. The original deadline for providing that information was 30 September 2019. However, this deadline will be extended to 30 September 2020 under the forthcoming amendments to the loan charge provisions (see below). Following the Morse review into the loan charge in 2019, numerous changes will be made to the loan charge provisions. Draft legislation to enact those amendments was published on 20 January 2020. New

Where the disposition of a beneficiaries’ interest is to the remaining trustees The simultaneous completion of a retirement deed and HM Land Registry form TR1 are required to give effect to the disposition of a beneficiaries’ interest. See the following precedent documents from the Encyclopaedia of Forms and Precedents which you may be able to amend for your particular circumstances: • Transfer of the whole of registered or unregistered freehold land on a sale of an undivided one-third share by one tenant in common to his

For information on the nature and sources of Jersey company law, which to a very large extent is contained in the Companies (Jersey) Law 1991 (the Companies Law) and the subordinate legislation passed under the Companies Law and more generally on Jersey registered companies, see: Legal entities: Spitz & Clarke Offshore Service [JER.291–470]. Legal title to shares in Jersey registered companies may only be transferred by a written instrument of transfer (generally required to be delivered to the company) and by entry into the register of members. However, shares (and other securities) in Jersey companies may be held and transferred in uncertificated form in accordance with the Companies (Uncertificated Securities) (Jersey) Order 1999. Jersey companies are obliged

This Q&A refers you to the following content that may be helpful in your research: Practice Notes: • Will drafting protocols—WIQS, SRA and STEP • Will drafting—taking instructions • Probate

Section 36(4)–(5) of the Highways Act 1980 (HiA 1980) set out the requirements that must be satisfied for a highway to be capable of being a highway that is maintainable at the public expense and therefore liable, by prescription, to be maintained by the relevant highway authority under HiA 1980, s 41. HiA 1980, s 36(4) provides: ‘Subject to subsection (5)…where there occurs any event on the occurrence of which, under any rule of law relating to the duty of maintaining a highway by reason of tenure, enclosure or prescription, a highway would, but for the enactment which

This Q&A refers to standard operators licences under the Goods Vehicles (Licensing of Operators) Act 1995 (GV(LO)A 1995). The obligation to hold an operator's licence is contained in GV(LO)A 1995 which creates a prohibition in GV(LO)A 1995, s 2 on the use of a goods vehicle on a road for the carriage of goods for hire, reward to in connections with a trade or business without an operator’s licence. For further guidance see: Goods vehicle licensing—overview. A standard licence is an operator's licence under which a goods vehicle may be used on a road for the carriage of goods for hire, reward or in connection with a business. A restricted licence permits the use of a goods vehicle on a road for the carriage of goods for or in connection with any trade or business carried on by the holder of the licence, other than that of carrying goods for hire or reward. For further guidance, see Practice Note: Goods vehicle licensing. Transport manager The