This question implies that the UK establishment has a different name from the overseas company. A UK establishment of an overseas company is permitted to have a different name from the overseas company, and if it does, it is treated for all purposes of the law applying in the UK as the company's corporate name It is commonplace for a UK registered establishment of an overseas company to have some authority to carry on business without reference to the overseas company, perhaps including being authorised to enter into contracts. In fact, having some autonomy from the overseas company is one characteristic that can lead to the requirement for the overseas company to be registered as a UK establishment in the first place. However, a precise answer to the question of which name is entered on the contract cannot be given here. The question hinges upon the specific circumstances and the laws of the

Where the landlord dies and the property passes to personal representatives

Following the death of a person, their interest in real estate devolves onto their personal representatives (PRs). Where there is a Will, the executors will be the PRs. This means that the executors can act in respect of the property as if they were the registered owners. We note that the licensee’s right to occupy has been terminated by notice to quit. As the licence relates to premises occupied as a dwelling, that notice to quit will need to

Form IHT100 is used to inform HMRC of a chargeable event giving rise to an inheritance tax (IHT) liability. Form IHT100 lists all the chargeable transfers to which it may apply and it is necessary to select the relevant event. One such relevant event is the termination of an interest in possession in settled property arising as a result of the life tenant’s

Motor Insurers' Bureau as defendant Where the driver of a vehicle who causes an accident cannot be identified, eg following a 'hit and run' accident, the claimant should apply directly to the Motor Insurers' Bureau (MIB). The most recent Untraced Drivers Agreement, dated 2017, applies to accidents occurring on or after 1 March 2017. For further details, see Practice Note: Untraced drivers and the role of the MIB—for accidents occurring on or after 1 March 2017. Claim for damage to property The MIB has no liability for property damage caused by an ‘unidentified vehicle’ unless compensation for a ‘significant personal injury’ has been paid by the MIB to any claimant in respect of the same event. Significant personal injury is one that either causes death or necessitates two nights or more of hospital treatment or three sessions or

Sections 103–106 of the Education and Inspections Act 2006 (EIA 2006) make provision for the duties of a parent in relation to a child excluded from school. EIA 2006, s 103 provides that the parent of a child excluded from school must ensure that the child is not present in a public place at any time during school hours for any of the first five school days of the exclusion. EIA 2006, s 103(3) makes it an offence for a parent to breach this duty without reasonable justification. The burden of proving that there is a reasonable justification is placed on the parent. EIA 2006, s 103(5) provides that a child’s parent who is guilty of an offence under the section

By virtue of section 25 of the Landlord and Tenant Act 1954 (LTA 1954), where a business tenancy has the security of tenure conferred by LTA 1954, Pt II, a landlord can terminate the tenancy by notice in the prescribed form. The notice must state whether the landlord is opposed to the grant of a new tenancy to the tenant (LTA 1954, s 25(6)) and if so must also specify one or more of the grounds set out in LTA 1954, s 30(1). By LTA 1954, s 24(1) the service of a section 25 notice allows either the tenant or the landlord to apply to the court for an order for the grant of a new tenancy. CPR

If a landlord is a resident landlord then the right of first refusal does not apply. If they are not, then it will apply if the transaction otherwise qualifies. The Landlord and Tenant Act 1987 (LTA 1987) makes provision for the right of first refusal to certain qualifying tenants to acquire the interest of their landlord where the latter intends to make a disposal of that interest. LTA 1987, s 1 provides that the right applies where premises consist of the whole or part of a building, they contain two or more flats held by qualifying

This Q&A only considers capital gains tax (CGT) and not any other tax. In particular, it does not cover the transfer of assets abroad regime set out in Chapter 2, Part 13 of the Income Tax Act 2007 (ITA 2007), nor the settlements code set out in Chapter 5, Part 5 of the Income Tax (Trading and Other Income) Act 2005 (ITTOIA 2005). While the settlement remains a protected, non-qualifying settlement, trust gains for each year are calculated on the assumption that the trustees are UK resident under section 2(2)

It is the register of members of a company that records and determines who the members of that company are, not the issue of share certificates. A certificate made under the common seal of the company specifying any shares held by a member is prima facie evidence of their title to the shares, but section 112 of the Companies Act 2006 (CA 2006) states that following incorporation a person only becomes a member of a company after it has agreed to be a member and is entered in the register of members (see Practice Note: Company records—a company's statutory registers). The transfer of the legal title to shares in a company that are being sold does not take place until the buyer, having agreed to become a shareholder, has their name entered into the company's register of members, at which point

If a sponsored worker will be absent from work on statutory maternity leave, the key aspect to consider is whether a reduction in salary is permitted, and whether this: • needs to be reported to the Home Office, and • has any implications on the sponsored worker’s current immigration permission and any subsequent extension/settlement applications Sponsored workers are prohibited under the Immigration Rules from changing their sponsor or the duties and responsibilities or remuneration of their current job under their existing permission as a Skilled Worker (or its predecessor Tier 2 (General) route), or under the Global Business Mobility routes (or predecessor Intra-Company routes),

The UK General Data Protection Regulation (UK GDPR) distinguishes between ‘data controllers’ and ‘data processors’. The UK GDPR definition of a data controller is: ‘The natural or legal person, public authority, agency or other body which, alone or jointly with others, determines the purposes and means of the processing of personal data…’ A data processor is: ‘A natural or legal person, public authority, agency or other body which processes personal data on behalf of the controller.’ Most methods of handling personal data constitute ‘processing’, including collecting, using, organising and storing it. Where a solicitor instructs a barrister to appear at a hearing and to advise generally, the distinction between controllers and processors may not be obvious. The Information Commissioner’s Office (ICO)’s detailed guidance on Controllers and processors and the European Data Protection Board (EDPB)’s Guidelines on the concepts