We have assumed for the purpose of this Q&A that the question relates to a six month contractual licence of a commercial property. A contractual licence will expire at the end of the term. Following the expiry of the licence period, it is important that no steps are taken which would allow a licensee who remains in occupation to argue that a new periodic tenancy (possibly with security of tenure pursuant

All tax-advantaged and non-tax advantaged employee share schemes under which UK participants receive shares or share-based awards need to be registered online with HMRC. For fuller details on the circumstances in which a registration needs to be made, see Practice Note: FAQs on UK share schemes registration and annual returns. Access to ERS Online is required HMRC's registration system for share schemes is referred to as ERS Online. This is contained within PAYE Online, which is logged into via HMRC's Online Services. In order to register for ERS Online, it is necessary to have access to the PAYE Online service first. Companies which do not already have access to PAYE Online will need to register for it following the steps set out here. They will then be sent an activation code in the post within ten days. On receipt of this, they should log onto HMRC Online Services and enter the code in order to activate the PAYE Online Service.

The process for removing a joint freeholder from a title where they have been absent for 30 years will depend on whether the individual is alive or dead. If they are alive, then only they (or someone acting on their behalf, for example, an attorney or deputy) can act to remove themselves from a title. If, however, the joint freeholder is dead, then it will be possible for the remaining joint proprietor(s) to deal with the legal estate on production of evidence regarding the actual or presumed death. Presumption of death If, as in this scenario, the joint freeholder has been absent and it is unclear whether they are alive or dead, with steps to trace them being unsuccessful, it becomes necessary to consider

We refer you to the following Practice Notes set out below, found in the Lexis+® UK® Commercial module subtopic Contract termination—overview, which may provide helpful guidance in relation to this Q&A. • Terminating commercial contracts, which sets out various legal factors to consider when examining exit routes from commercial agreements • Termination and expiry of contracts, which sets out

The basis of the ability to recovery costs is set out in CPR 3.7A1(6) which deals with the sanctions applicable when there is non-payment of the trial fee by the claimant. It provides: ‘(7) If— (a) the claimant has had notice in accordance with this rule to pay the trial fee; (b) the claimant has not applied to have the trial fee remitted in whole or part; and (c) the trial fee has not been paid on or before the trial fee payment date, the

The old common law rules of adverse possession continue to apply to claims against the unregistered land, but also against the registered land where a claim can be made on the basis that the adverse possession had commenced by 13 October 1991. The reason is that the old valid claims are preserved upon the coming into force of the Land Registration Act 2002 (LRA 2002) on 13 October 2003. There were also transitional provisions for three years from 13 October 2003 for registered dispositions. See Practice Note: Claiming title by adverse possession under the Land Registration Act 2002. In any other case of adverse possession against a registered title, one must consider carefully the provisions of the LRA 2002 and the associated Land Registration Rules 2003 (LRR 2003), SI 2003/1417.

A statutory declaration allows an individual to make a legal declaration confirming that something is true for the purposes of satisfying some legal requirement or regulation when no other evidence is available. The standard form of a statutory declaration is as follows: ‘I, AB, of...do solemnly and sincerely declare that...and I make this solemn declaration conscientiously believing the same to be true, and by virtue of the provisions of the Statutory Declarations Act 1835.’ See section 20 and Schedule to the Statutory Declarations Act 1835. Apart from the prescribed formal commencement and ending, the body of the declaration is susceptible to infinite variation depending on the facts to be proved. Generally speaking, a statutory declaration requires personal knowledge of the facts being declared by the signatory. Unfortunately, we have been unable to find any commentary or precedent execution clause for an attorney executing a statutory declaration. In some instances, where proof is required by

The procedure to be followed on a surrender of shares depends largely on whether the shares are fully paid or not. A company’s articles of association may provide that nil paid or partly paid shares that are liable to forfeiture may be surrendered to the company (eg the model articles for public companies as set out in the Companies (Model Articles) Regulations 2008, SI 2008/3229 do). In those circumstances,

This Q&A states that a large property has been transferred into five separate houses each of which is self-contained. A house is vertically divided from its neighbour whereas a flat is horizontally divided from the one above and/or below. A transfer of a house can be dealt with in one of two ways: • the grant of a long lease, to be submitted for registration in the normal way, or • the transfer of the freehold interest As the transaction is to proceed by way of gift it is less likely that a grant of a leasehold interest

The Central Registry of Winding-up Petitions (the Central Registry) is a computerised register of winding-up petitions and administration applications presented to either the Rolls Building (Business and Property Courts of England and Wales, Insolvency and Companies List (ChD)), a Chancery District Registry or the County Court. A search at the Central Registry (which can be carried out over the telephone, online via CE-filing, online through a third-party search provider, or in person) should reveal any petition or order for the winding-up of a company made in England and Wales, and any administration application, order or appointment of administrators (including forms filed in connection with the the out-of-court appointment of administrators) filed in England and Wales. However, it should be noted that what the searches reveal is dependent on the District

In answering this Q&A, we have referred to a business-to-business contract. Contracts can be varied in a number of ways: • in writing • orally • by conduct • unilaterally (if permitted

This Q&A highlights some of the key duties that directors of private companies limited by shares owe to their companies when entering into or approving loan arrangements. A director is able to make a loan to a company of which they are a director. However, before the loan arrangement is approved by the board and entered into: • the company's articles of association should be checked: ◦ to ensure that there are no restrictions on transactions with directors or specific provisions in relation to disclosure of interests in transactions, and ◦ for any provisions that enable an interested director to participate in a board meeting considering a transaction in which he is interested, and • the director making the loan and the remaining directors should consider their general duties