See Practice Note: Variation of Will or intestacy after death. There does not appear to be a specific authority on whether the trustees of a trust established under the Will have the power to enter into a deed of variation to vary the Will. The general rule is that it is the duty of trustees is to get in the property of the trust. In particular, the rule is that upon every occasion when property arises in favour of the trust, the trustees are bound to bring it into their own custody in such manner as the nature of the property permits. If the effect of the proposed variation would be to redirect property so that it does not fall into the trust at all, this would arguably fall foul of the general rule. In the absence of consent by all the

Many interest in possession trusts mandate the trust income directly to the beneficiary to avoid having to complete a tax return (except for capital transactions). To determine whether dividend payments made to a life tenant have been mandated, it would be necessary to consider what (if any) instructions the trustees have given in respect of the particular source of income. Consideration will also need to be given

As things stand, if the UK and EU fail to agree and ratify an international treaty setting out the legal terms of the UK’s withdrawal from the EU, the legal default position is that the EU Treaties will cease to apply to the UK automatically at the end of the withdrawal period by operation of Article 50 TEU and the UK will cease to be a Member State on exit day in accordance with the European Union (Withdrawal) Act 2018. This Brexit Q&A outlines the range of stakeholder guidance available from the UK and EU, to help individuals and organisations prepare for Brexit, focussing in particular on preparations for the UK exiting the EU without a deal in place. Lawyers are monitoring this guidance carefully to help their clients to prepare. UK government guidance on no deal Brexit As well as introducing legislation to help prepare the UK statute book for Brexit, in the second half of 2018, the government began publishing a number of technical notices designed to inform

An applicant for entry clearance as a person with UK ancestry must meet the following requirements, as set out in the Immigration Rules, Part 5, para 186: ‘The requirements to be met by a person seeking leave to enter the United Kingdom on the grounds of his United Kingdom ancestry are that he: (i) is a Commonwealth citizen; and (ii) is aged 17 or over; and (iii) is able to provide proof that one of his grandparents was born in the United Kingdom and Islands and that any such grandparent is the applicant's blood grandparent or grandparent by reason of an adoption recognised by the laws of the United Kingdom relating to adoption; and (iv) is able to work and

Pursuant to section 1(6) of the Prevention of Social Housing Fraud Act 2013 (PSHFA 2013), a person convicted of an offence pursuant to PSHFA 2013, s 1(2) is liable: • on summary conviction, to imprisonment for a term not exceeding six months or a fine not exceeding the statutory maximum (or both), or • on conviction on indictment, to imprisonment for a term not exceeding two years or a fine (or both) Note that section 85 of the Legal Aid, Sentencing and Punishment of Offenders Act 2012 (LASPO 2012) replaced the previous statutory maximum

The following Practice Notes set out guidance on the assessment of damages in a defamation claim, including damages relating to loss of reputation: • Defamation—practical aspects (see section on Defamation—practical aspects—Remedies) • Defamation (see section on Defamation—Damages) For further reading on assessing damages

For comprehensive guidance on choosing an expert, see Practice Notes: • Choosing an expert witness • Expert evidence—general considerations In addition, see Practice Note: Applying for permission to adduce expert evidence refers to CPR 35.4 which sets out the requirement to provide a costs estimate when applying for permission for the expert evidence. Paragraph 16 of the Civil Justice Council's Guidance for the instruction of experts in civil claims provides that before experts are instructed or the court’s permission

Royalties A royalty is a payment made by one party to another, the owner of the asset, for the ongoing use of that asset. Royalties can be paid in respect of all types of assets, including performance and art and design royalties—this can include royalties paid to actors, musicians, artists, designers and other artistic property for use of copyrighted material. The terms of the royalty agreement are set out in a licensing agreement between the respective parties. Royalties are taxable as income tax for the individual as part of the annual self-assessment. Royalty income for the purpose of inheritance tax The regular income from royalties forms part of the estate of the deceased and can complicate finalising the value of the estate for inheritance tax (IHT) purposes. We are not aware of any specific guidance on the valuation of royalties and it is

The immediate aftermath of an incident Depending on the nature of the incident, first thoughts should, of course, be to address any medical requirements of any injured persons by contacting the emergency services if appropriate. Additionally, any remaining and immediate threat to safety of those on site should be considered. For instance, it may be necessary to evacuate the site. The contractor (in reality this would be the site manager or other person in charge of the site at the time) should ensure that the emergency response plan for the site is followed, as appropriate to the circumstances of the incident. Consideration should be given to preserving the scene, if possible, and ensuring all articles and equipment of potential evidential relevance are left undisturbed. It is however acceptable to disturb the scene if the welfare of others is at risk or steps need to be taken to make the area safe. See also: Actions/requirements post-incident on site—checklist. Duty to report It is important to remember that the law requires certain incidents, including

This Practice Note has been written by Anne Redston, Barrister. It is her personal view; she is not authorised to speak for the Tribunals Service or the judiciary. This Practice Note outlines what happens at an appeal hearing before the First-tier Tax Tribunal (FTT). It covers practical matters, including: • who are the participants (including witnesses) and where do they sit • how to address the FTT and HMRC • the order of events • the difference between law, evidence and argument, and • the three different types of decision notices It is also important to consider the costs position. There is more about this in Practice Note: Costs in the First-tier Tax Tribunal (FTT). The FTT also provides information about procedures at a hearing in the leaflet, ‘At your hearing’. Before reading this Practice Note, you should read Practice Note: Appealing an HMRC decision. This Practice Note, and the other Practice Notes on appealing to the FTT, are only a summary; they do not cover all situations. You may need

The aggregate of the market values of shares in the enterprise management incentives (EMI) company in respect of which unexercised qualifying EMI options are subsisting at any time must not exceed £3m. For these purposes, the market value is the

When a company is dissolved, all property and rights whatsoever vested in or held on trust for the company immediately before its dissolution (including leasehold property, but not including property held by the company on trust for another person) are deemed to be bona vacantia and accordingly: • if the dissolved company’s registered office is in Lancashire, belong to the Duchy of Lancaster • if the dissolved company’s registered