Tier 1 (Investor) The immigration conditions relating to study for Tier 1 (Investor) migrants are set out in the Immigration Rules, Part 6A, para 245EC(a)(v) (for those who have been granted entry clearance in the category) and the Immigration rules, Part 6A, para 245EE(b)(v) (for those who have been granted leave to remain). Practice Note: Tier 1 (Investor): application procedure and grants of leave outlines the full conditions of leave for this category under the heading ‘Duration and conditions of leave’. The same Practice Note also discusses study conditions in this category under the heading ‘Academic Technology Approval Scheme (ATAS) clearance certificate condition’ and states: ‘For all applications decided on or after 6 April 2015, a new condition of leave has been imposed

Example 4 to Annex C4 in the Workers and Temporary Workers: guidance for sponsors part 3: sponsor duties and compliance guidance relates to a circumstance where there is a corporate takeover of a sponsor (Company A), but the change in ownership is at least one removed from the sponsor (ie the sponsor's direct owner remains the same). In this scenario, ‘Company A must tell us of the changes via the SMS. It is likely that provided there is no change to Company A’s operations and to the jobs, terms and conditions of its workers, Company A will not require a new licence and can carry on as before’. This response assumes that the change of ownership

A local development order (LDO) can relate to: • all land within the area of the local planning authority (LPA) • any part of the area of the LPA, or • a site

The concepts of residence and domicile are used to establish the extent of an individual's liability to UK taxation. For more detail, see Practice Note: UK tax liability. The tax treatment will heavily rest on what is meant by an individual being ‘based in the UK’—for example, if the individual is resident in the UK, they will be taxable on their worldwide income. For more information, see Practice Note:

Where a non-UK company is transferred to a UK incorporated and tax-resident company by way of a share for share exchange, there are numerous potential tax implications to consider. The tax implications for the companies and its shareholders in respect of a share for share exchange involving two UK tax resident companies is considered in Practice Note: Share for share exchanges and qualifying corporate bonds (QCBs), and the anti-avoidance rules are outlined in Practice Note: Share for share exchanges and schemes of reconstruction—anti-avoidance rules. In a share for share exchange involving the transfer of shares in a company incorporated and tax resident outside the UK, the tax rules in that non-UK jurisdiction also need to be considered. Considerations include: • achieving a tax-neutral exchange which, to the extent that it is a share exchange, does not trigger tax charges for the selling shareholder(s) of the non-UK company—each shareholder should also consider this point from the perspective

This Q&A explains the main technology risks associated with homeworking and suggests some risk mitigation measures you may wish to consider putting in place. Homeworking is increasingly common at all levels within organisations. While it offers many benefits, it is also not without risks, in particular with respect to technology and information security. To protect you, your staff and your customers/clients, you should: • introduce and communicate sensible and pragmatic security arrangements that support you and your staff while using remote IT systems, and • consider giving staff simple how-to guides for your systems and programmes to help them adapt, particularly for staff who have not routinely worked remotely before Working outside a secured office presents some additional challenges for management too. Increased risk of theft or unauthorised access Staff may be more likely to have devices stolen when they are away from the office, and there may also be an increased likelihood that someone who is not authorised to access a device or system could gain access to information

The assured tenancy regime commenced in Scotland on 2 January 1989. It is a creature of statute and as such the starting point for matters pertaining to such tenancies is the Housing (Scotland) Act 1988 (H(S)A 1988). It is important to note that no new assured or short assured tenancies have been capable of creation since 1 December 2017, see Practice Note: Assured and short assured tenancies—Scotland. Temporary rent cap and transitional provisions The temporary rent cap introduced by the Cost of Living (Tenant Protection) (Scotland) Act 2022 applied to statutory rent increases under assured and short assured tenancies for a defined period during the cost-of-living crisis. The measures restricted the level of rent increases that could be implemented under the statutory procedure in H(S)A 1988, and operated alongside a series of extensions and transitional provisions. Although the cap has now expired, the transitional arrangements continued to apply to certain notices, referrals and appeals initiated before the end of the capped

The private residential tenancy (PRT) regime commenced on 1 December 2017. It is a creature of statute created by the Private Housing (Tenancies) (Scotland) Act 2016 (PH(T)(S)A 2016), see Practice Note: Private residential tenancies—Scotland. The temporary rent cap introduced by the Cost of Living (Tenant Protection) (Scotland) Act 2022 applied to statutory rent increases under private residential tenancies (PRTs). The measures temporarily restricted the rent-increase mechanisms in the PH(T)(S)A 2016 and operated alongside a series of extensions and transitional provisions over the period 2022 to 2025. While the cap itself has expired, certain rent-increase notices, referrals to Rent Service Scotland (RSS) and appeals to the First-tier Tribunal (FTT) continued to be treated under the temporary regime until the end of the transitional period. Temporary rent cap and transitional provisions Rent cap—6 September 2022 to 31 March 2024 The rent provisions in PH(T)(S)A 2016, ss 18, 19, 22, 23 were subject to temporary modifications on account of the introduction of a temporary

The Practice Note: Termination and expiry of contracts sets out the law, guidance and practice relating to terminating an agreement, including the practical and legal consequences of the method chosen to end the agreement, whether the termination has arisen because of a contractual provision to terminate, by way of rescission of the agreement or because of a breach of contract. While it is possible for a business-to-business contract to not expressly provide for termination rights, this will not override the right of either party terminate the contract with reasonable notice. In the past, there was a rebuttable presumption that if a contract had no provisions about term or termination it was permanent and irrevocable. Nowadays, the courts tend to look at the agreement to see what the parties' intention was. The general rule is that a contract can be terminated on reasonable notice (except for certain statutory exceptions such as commercial agency arrangements). What is reasonable will depend on the circumstances; the factors that a court

The general position is that a contract for the sale of land has to be in writing by reason of section 2 of the Law of Property (Miscellaneous Provisions) Act 1989 and that all the terms must be included in the written agreement. That does not mean that there is no scope for the implication of terms as was made clear in the case of Renewal Leeds Ltd v Lowry Properties Ltd. In that case the contract included an overage clause which entitled the vendor to a share of profits above a certain figure on the development of the land. The trigger for payment was the sale of the final residential unit. The purchaser sought to avoid payment by delaying the sale of the final few units. The vendor argued that a term should be implied requiring the developer to complete and sell all the houses as soon as reasonably practicable and not to sterilise the last house so as

This answer is limited to the definition of a disabled beneficiary for inheritance tax (IHT) and does not consider the definition or implications for taxation in relation to income tax or capital gains tax. It is also assumed that the question relates to the settlement into trust of funds for the disabled person. Following the changes brought about by the Finance Act 2006, most settlements created by a settlor during their lifetime are relevant property trusts for the purposes of IHT and certain trusts created by Will also fall into the relevant property regime. Therefore, for the most part, lifetime gifts into settlements are immediately chargeable transfers on which the settlor will be charged to IHT at the lifetime rate of 20% where the amount settled exceeds the settlor's available nil rate band. In addition, relevant property trusts are subject to ten-year

Real debt Proof of debt A party wishing to file their debt in a compulsory liquidation, administration or bankruptcy must submit a written claim to the liquidator, administrator or trustee in bankruptcy. A creditor, who's claim is referred to as 'proving' for their debt, and the document by which they seek to establish their claim is called their ‘proof’. For further reading on proving in an insolvency, see Practice Note: Proof of debt. An office holder is under a duty to ascertain and discharge the liabilities of the company or bankrupt in so far as there are net realisations to do so (Re Armstrong-Whitworth Securities). If possessing evidence of additional potential claims against the company or bankrupt, the office holder should actively ascertain whether contingent creditors intend to prove and set aside any provisions as necessary (Austin