Companies House has offices in Cardiff, Belfast, Edinburgh and London. Contact Centre lines are open between 8.30am to 6pm (Monday to Friday). Contacting Companies House The easiest way to contact Companies House is via email: enquiries@companieshouse.gov.uk, telephone: 0303 1234 500, minicom/textphone: 029 2022 6788 or Welsh language: 029 2038 0065. Companies House Cardiff The main office of Companies House is located in Cardiff. It is open 24 hours a day for the receipt of documents. Companies House Cardiff address: Companies House Crown Way Cardiff CF14 3UZ DX 33050 Companies

There is no single Precedent to deal with this situation, but we set out below various Precedents that can be used in bespoke drafting. The house can be transferred by the mother to the son in the usual manner by completing and lodging at HM Land Registry a

The approach to this will depend on: • whether the relevant party is the employee, transferor or transferee? • the type of TUPE-related claim or claims they want to settle • who the claim has been, or would be, made by, bearing in mind some claims can be brought by employee representatives or the transferee (see below) • whether pre-claim Acas conciliation has already started • what financial and time resources are available for the purposes of settlement • how complex the settlement terms are, is it a relatively simple settlement or are there extensive terms? • whether the employee is already legally represented • the point at which settlement is being considered, because if it is at the hearing stage the claims could be settled using a consent order, see below For further information on this issue generally, see Practice Note: TUPE—contracting out and settling claims. TUPE-related claims can be settled in one of two ways, depending on the type of claim:

This Q&A considers methods of serving a notice pursuant to section 21 of the Housing Act 1988 (HA 1988) in order to end an assured shorthold tenancy. It also considers whether there is any Court of Appeal authority on how to serve a section 21 notice. A section 21 notice can be used by a landlord to end an assured shorthold tenancy without requiring them to give a reason for requiring possession. While there are benefits to a section 21 notice, there are numerous requirements that have to be met in order for a section 21 notice to be deemed valid and it can be easy for a landlord to go wrong. To avoid incurring any unnecessary expense, the landlord should take care to ensure that the section 21 notice is

Liability for business rates The Local Government Finance Act 1988 identifies three categories of ratepayer: • occupiers • owners, and • persons named in central rating lists An occupier is a person who on any day in a chargeable financial year (ie a period of 12 months beginning 1 April) is in occupation of all or part of a hereditament that is shown for the day in a current local non-domestic rating list. An owner is the person entitled to possession of the hereditament. He is rateable if the hereditament is unoccupied, he owns the whole hereditament that is shown for the day in a current local non-domestic rating list and the hereditament falls within a class prescribed by the Secretary of State by regulations. Building sites To confirm, buildings

In general, no chargeable gain will accrue for capital gains tax on the disposal of an interest created by or arising under a settlement—see section 76 of the Taxation of Chargeable Gains Act 1992 (TCGA 1992). There are notable exceptions: • If the person making the disposal

As set out in Practice Note: SDLT chargeable consideration, section 108 of the Finance Act 2003 provides that transactions are linked if they form part of a single scheme, arrangement or series of transactions between the same vendor and purchaser, or in either case, persons connected with them (connected for these purposes is as set out in section 1122 of the Corporation Tax Act 2010). HMRC guidance sets out that ‘series of transactions’ means something

A highway at common law is a way over which there exists a public right of passage for all persons to pass and repass freely at all times without let or hindrance. The Highways Act 1980 (HA 1980) does not contain a specific definition, HA 1980, s 328 thereof instead defining 'highway' as the whole or part of a highway other than a ferry or waterway, and including bridges and tunnels forming part of the highway. A highway is thus a right, rather than an interest in land, and the Highways Act 1980 provides for the statutory framework for the establishment

When a person disposes of an asset and makes a profit that is capital in nature, this has the potential to be a taxable chargeable gain. On the assumption that the cryptoassets that are the subject of this question have appreciated in value while owned by the seller, so that any chargeable gain calculation would result in a gain rather than a loss, the issues to be considered here are: • whether the cryptoassets are the type of asset that would attract capital gains tax (or corporation tax on chargeable gains, for a corporate seller: in this response, 'CGT' is used a shortform for both capital gains tax and corporation tax on chargeable gains), and • the implications of the consideration taking the form of a promissory note Cryptoassets as chargeable assets Cryptoassets take a range of forms and their treatment for chargeable gains purposes will depend on their specific attributes: a virtual currency

This response is provided by Alexander Learmonth, barrister at New Square Chambers The question refers to the time limit for bringing claims against an estate under the Inheritance (Provision for Family and Dependants) Act 1975 (I(PFD)A 1975). There is no specific time limit to challenge the validity of a Will, by way of contentious probate claim, although the recent case of James v Scudamore confirms that in some cases of extreme delay, the right to challenge a Will’s validity may be lost as a result of probate laches. The six month time-limit is prescribed by I(PFD)A 1975, s 4, and runs from when a grant of representation (ie a grant of probate or administration) is first taken out. That date is explained by I(PFD)A 1975, s 23, which provides that limited grants, such as collection

It is assumed that the query relates to a business-to-business contract. Contracts may be varied in a number of different ways. For example: • written variation • oral variation • variation by conduct • unilateral variation • waiver • sustained minor breach For more information, see Practice Note: Contract variation. Commercial contracts, particularly, those where the parties are committed to a long-term or high value relationship, may include mechanisms for the parties to agree variations to the contract terms during its lifetime. For example, see: • Clause 10 and Schedule 13 of Precedent: Outsourcing agreement—long form • Precedent: Price variation

In answering this question, we have assumed that you are referring to a services agreement between two businesses in an unregulated supply sector. The ability to recover sums under a commercial contract will depend on the terms of the contract relating to calculation of payments, invoicing and dispute resolution. For general information, see Practice Note: Price, payment terms and interest. If the contract introduces a process for agreeing invoices for services and agreeing these invoices as ‘final’ for parts of the work there is likely to be no right to go back to recover errors, regardless of the error. The nature of the error—whether this is a price calculation error, a miscalculation of usage or