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Leases for more than 21 years are treated as supplies of goods for value added tax (VAT) purposes, while leases for a shorter time are treated as supplies of services. In either case, the Value Added Tax Regulations 1995 (VAT Regs 1995), SI 1995/2518 have the effect (see VAT Regs 1995, SI 1995/2518, reg 85 for leases of more than 21 years, and VAT Regs 1995, SI 1995/2518, reg 90 for leases for a shorter time) that payments of rent
Q&As
As per the Leasehold Reform Act 1967 (LRA 1967) qualifying tenants of leasehold houses have the right to acquire the freehold. There are time limits which are imposed upon the parties under the LRA 1967 which begin with the service of the tenant's notice. Thereafter, the landlord should serve a notice in reply within two months. In that notice the landlord must acknowledge receipt of the tenant's notice, and state whether or not he admits the tenant's right to have the freehold. Where the landlord admits the claim, his admission binds from the date of the admission unless he can show that he was induced to make the admission by misrepresentation or the concealment of material facts. If the landlord does not admit the right to acquire the freehold, an application must be made to the county court. However,
Q&As
The arrangement of landlord and tenant is contractual. It will often be the case that a tenancy agreement will contain provisions regarding damage caused by the tenant to the fixtures and fittings of the property and provision to allow the landlord to recover the same or require the tenant either to repair or to pay for the cost of repair. A failure by the tenant to do so might therefore be a breach of contract which could enable the landlord to bring a claim for damages. Additionally,
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Where a testator makes a Will and subsequently divorces or has their marriage annulled, section 18A of the Wills Act 1837 (WA 1837) provides that any gift to the former spouse in the Will is to be treated as if the former spouse had died at the date of the divorce. There is an exception to this rule where a contrary intention appears in the Will. Therefore,
NEWS
Criminal Analysis: *R v BA has shed light on whether a wife's evidence against her husband is compellable. However, Ross Cohen a barrister at Furnival Chambers who was involved in the case points out whether a particular offence makes the spouse compellable, or not, will on occasions be difficult to determine.
NEWS
Arbitration analysis: The court restrained a winding up application by giving effect to a bare and confusing arbitration clause, adopting the principle of effective interpretation of arbitration agreements. It declined to consider if the Sian Participation test should apply in Singapore. Written by Devathas Satianathan, partner at Rajah & Tann Singapore LLP.
Q&As
Section 171B of the Town and Country Planning Act 1990 provides that where there has been a breach of planning control consisting of the carrying out without planning permission of: • building • engineering • mining, or • other operations in, on, over or under land No enforcement action may be taken after the end of the period of four years beginning with the date on which the operations were substantially
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In most road traffic accident cases involving injuries to passengers, it will be clear that the passenger bears no responsibility for the accident and the consequent injuries and it will not usually be difficult to identify the sole tortfeasor responsible. However, in some cases, while the accident must necessarily have resulted from negligence on the part of one or both of the drivers, the defendants may each have denied liability. In these circumstances, a Part 36 offer on liability is an important device to apply pressure to the defendants. Where the client’s instructions are clear that they were unrestrained, it is good practice to consider making a Part 36 offer on liability, but the claimant practitioner must be aware of, and advise the client on, the principles governing determination of the issue of contributory
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Legal charge A legal charge will need to be registered at the Companies House and HM Land Registry. A legal charge in respect of registered land is a 'registrable disposition' so must be registered at HM Land Registry in order to take effect at law (section 27(2)(f) of the Land Registration Act 2002 (LRA 2002)). Registration at HM Land Registry has an important effect on priority between competing security interests. Once it is registered, the security will, if it is made for valuable consideration, take priority over certain other securities. See Practice Notes: Effect of registration at HM Land Registry or Land Charges Department on priority of security interests, Taking security over land—Perfection and priorities and Taking security over land. Where security over land is created
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Further education activities A corporation carrying out further education activities may take the following legal forms: • a statutory ‘further education corporation’ incorporated pursuant to sections 15 or 16 of the Further and Higher Education Act 1992 (FHEA 1992) or a sixth form college under FHEA 1992, s 17 (a ‘Further Education Corporation’) • a company conducting further education activities in England or Wales, registered under the Companies Act 2006 (CA 2006) A company under CA 2006 A charge created by a company which is registered at Companies House (however that company was formed or incorporated) must be perfected by registration at Companies House within 21 days