The concept of ‘origin’ The concept of ‘origin’ in the EU-UK Trade and Cooperation Agreement (TCA) refers to the origin of goods for the purpose of application of preferential tariff treatment thereunder (TCA, Annex ORIG.1). The TCA permits tariff-free trade in goods between the EU and the UK for those goods that comply with the appropriate rules of origin. In order for that tariff-free access to be granted, the goods in question have to originate in either the EU or the UK. The following categories of products are considered as originating products: • (1) products wholly obtained in either the EU or the UK TCA, Article ORIG.5 defines these as: ◦ (a) mineral products extracted or taken from its soil or from its seabed ◦ (b) plants and vegetable products grown or harvested there ◦ (c) live animals born and raised there ◦ (d) products obtained from live animals raised there ◦ (e) products

Without prejudice privilege applies to communications between parties where there is a real issue in dispute between them and the communication is or is part of a genuine attempt to negotiate a resolution. Simply heading a letter as being ‘without prejudice’ will not suffice in the event that these criteria do not apply; conversely where they do and the sense of the communication is that it is intended to be privileged, failing so to head it will not necessarily mean that the privilege does not attach. There are various exceptions to the rule, which predominantly are that the without prejudice rule cannot be used to

Lease extension The Leasehold Reform, Housing and Urban Development Act 1993 (LRHUDA 1993) provides a right for individual tenants with long leases to acquire a new lease with an extended term if certain conditions are satisfied. The right is considered in detail in Practice Note: Guide to lease extensions of flats under the Leasehold Reform, Housing and Urban Development Act 1993. The process is begun by a tenant giving a notice under LRHUDA 1993, s 42. For further information, see Practice Note: Guide to lease extensions of flats under the Leasehold Reform, Housing and Urban Development Act 1993. If the LRHUDA 1993, s 42 notice is valid and is not withdrawn, the default position is that an obligation arises between the landlord and the tenant to grant and to accept a lease—LRHUDA 1993, s 56. An overview of this process

STOP PRESS: From 6 April 2017, the Insolvency Rules 1986, SI 1986/1925 were revoked and replaced by the Insolvency (England and Wales) Rules 2016 (IR 2016), SI 2016/1024. The content in this Q&A may have been affected by this change. Insolvency Act 1986 While an administrator may make a distribution to a creditor of the company over which he is appointed, that power is restricted to secured and preferential creditors only. It is however possible to make an application to the court pursuant to para 65(3) of Sch B1 to the Insolvency Act 1986 (IA 1986) permitting an administrator to pay a dividend to unsecured creditors. Although para 65(3) gives no guidance as to what an application for permission to make a distribution to unsecured creditors should contain, two reported cases are of assistance. First, in Re GHE Realisations (formerly Gatehouse Estates) 4 November 2005, [2005] EWHC 2400 (Ch), [2006]

DR analysis: The High Court (Chancery Division of the Manchester District Registry) has confirmed that where an order for sanctions is made without a hearing or on the court’s own initiative, a party wishing to avoid its effects should apply to have it set aside, varied or stayed. It should not seek relief from sanctions under CPR 3.9 and, accordingly, the Mitchell principles do not apply. Since the parties did not have an opportunity to make representations to the court when the sanction was imposed, the process should be that the court is invited to review whether its decision was appropriate and proportionate in the first place. In the absence of this, there can be no assumption that the sanction was properly imposed, which is a key factor under Mitchell. Here the strike out sanction was not reasonable or proportionate where the failure to comply was on all parties of a joint obligation.

One of the key elements for an effective salary sacrifice arrangement is that the arrangements must constitute a variation of the employment contract. In order for the salary sacrifice arrangement to be valid, HMRC must be satisfied: • that there has been a legally effective change in writing to the employees’ contract of employment under which, on the true construction of the contract:

In summary, if the judgment debt is paid within one month of the date of judgment, you may apply to remove the judgment from the Register of Judgments, Order and Fines (the Register). If the judgment debt is paid after one month of the date of judgment has passed, you can apply for a certificate of satisfaction and the fact of satisfaction will be noted on the, but the judgment won’t be removed from the Register. The relevant forms and procedure are set out below. If a debt is paid within one month of the judgment If a judgment debt is paid within one month of the date of the judgment, you can apply to have the judgment removed

We refer you to the Practice Note: Enforcing a judgment or order for possession of land which you may find useful for your purposes. Form CPR 83 governs the enforcement of warrants. CPR PD 4–Forms provides that Form N325a is the form required to request a warrant for possession of land; see Precedent: Warrant for possession of land. Note that form N325a should be used where a request for a warrant for possession of land following a suspended possession order is being made. For further guidance, see Practice Note:

The question contemplates proceedings for possession of a residential dwelling house as well as a claim for rent arrears. The unusual feature in this case is the reference to the tenancy document being marked ‘Guaranteed Rental Agreement’ (GRA). GRAs usually provide for the owner of the dwelling house (‘landlord’) with a guaranteed rent over a fixed period of time regardless of whether the property is being occupied or not. The tenant (‘letting tenant’) under the GRA then rents out or sublet the property at a higher rent, thereby making a profit providing it avoid too many non-letting periods. GRAs may be expressed to be contractual arrangements but, in reality, such agreements could amount to business leases

Licensees generally do not enjoy the same protection as tenants. Both the Landlord and Tenant Act 1954 (business tenancies) and Housing Act 1988 (assured tenancies and assured shorthold tenancies) only apply to tenancies, not licences. It should be noted that the court will determine whether an agreement is a lease or a licence by looking at its substance, not the label attached to it by the parties. In Street v Mountford the House of Lords identified the hallmarks of a tenancy as: • exclusive possession • of defined premises • for a term (fixed or periodic) • at a rent (although subsequent

A contractual residential tenancy of a property in England which falls outside of the Housing Act 1988 (ie an assured or assured shorthold tenancy) or the Rent Acts is likely to be a common law tenancy. The tenant’s rights and obligations under the tenancy will depend upon the terms agreed by the parties. Where the contractual term of a common law tenancy has expired, the tenant’s right to possession ceases and the landlord is entitled to possession. No notice to quit is required in these circumstances. In the case of

The correct form to use in these circumstances is set out in HM Land Registry Practice Guide 31—Discharge of charges as follows: ‘A release of part of the land in a registered title from a registered charge must be in form DS3. The land must be identified on