The mutual debts and claims to be set-off must be due at the relevant date for the taking of the account. While in liquidation and bankruptcy, the relevant date for the taking of the account is when the company enters liquidation or the individual is made bankrupt, in administration the relevant date is when the administrator has given notice that they intend to make a distribution and has delivered a

The general rule is that trustees of bare trusts (that is, where beneficiaries have an absolute entitlement to capital and income) are not required to complete self-assessment tax returns or to make payments on account. Where a tax return is issued, bare trustees can go straight to question 17 on Form SA900—(Self assessment: trust and estate tax return) in accordance with the notes in step 1 on the form. Beneficiaries must give details

When a tenant exercises the right to a new lease (see Practice Note: Guide to lease extensions of flats under the Leasehold Reform, Housing and Urban Development Act 1993), any management company which is a party to the lease must be involved to a limited extent: • the notice of claim must be served on both the competent landlord and any third party (eg a management company)—sections 42(1), (2) and 62 of the Leasehold Reform, Housing and Urban Development Act 1993 (LRHUDA 1993) • any tenant’s notice of withdrawal similarly must be served on both the competent landlord and any third party—LRHUDA 1993, s 52(2) • subject to any agreement to the contrary between the parties, the third party must be made a party to the new lease (or any collateral agreement) and will be liable (as under the existing lease) under the new lease

Status of the beneficial interest in the property post-death for the purpose of financial assessment The beneficial interest in bequeathed assets does not immediately pass to the beneficiaries. The interest passes first to the executors who are tasked with winding up the estate. It is only at the point that the assets are distributed that the beneficiary who receives such an asset becomes the beneficial owner. In this Q&A, the beneficiary has been permanently placed in a care home, the matrimonial

There are upcoming changes to the Skilled Worker and other visa routes, as set out in the Statement of Changes in Immigration Rules, HC 1160. In relation to the Skilled Worker route, examples include: • increasing the minimum salary thresholds from: ◦ £25,600 to £26,200, in relation to the general salary threshold ◦ £23,040 to £23,580, in relation to the salary threshold where the applicant has a PhD in a subject relevant to the job ◦ £20,480 to £20,960, in relation to the lower salary threshold, and ◦ £10.10 to £10.75, in relation to the minimum hourly rate • introducing a provision for applicants working irregular hours to have work in excess of 48 hours considered towards the relevant salary threshold • reducing the number of hours that

Accommodation provided to a homeless applicant by a local housing authority (LHA) in discharge of a homeless duty must be suitable. In determining suitability the LHA must, among other things, have regard to Parts IX–X of the Housing Act 1985 (HA 1985) and Parts 1–4 of the Housing Act 2004 (HA 2004). The LHA must consider all aspects of the two sets of legislation outlined above. Broadly, these deal with basic standards for habitable accommodation. Some of the original framework under HA 1985 has now been repealed or replaced by a more modern approach to assessing fitness under HA 2004, so the two need to be read together. HA 1985, Pt IX covers property deemed sufficiently hazardous as to warrant demolition, either individually or as part of a clearance

The details that the sponsor provides on the Certificate of Sponsorship (CoS) as regards the amount that a sponsored worker will be guaranteed to be paid, and the weekly hours that they will work, are given so as to enable the Home Office to calculate whether the salary requirements for the route are met. These are the general salary threshold and the going rate (which now incorporates the hourly rate requirement, in the Immigration Rules). It is a condition of stay that a sponsored worker continues to work in the job that are sponsored for, other than permitted changes. A reduction in salary rate to that given on the

The NNDR taxation system was introduced on 1 April 1990 as part of the package of measures replacing the former general rates system. The principal legislation is contained in Part III of the Local Government Finance Act 1988 (LGFA 1988). For more information, see Practice Note: Business rates—liability for business rates. There are four key areas of responsibility in the operation of NNDR: • the Department for Communities and Local Government/Welsh Government, which is responsible for setting

Section 9(1) of the Administration of Estates Act 1925 provides: ‘Where a person dies intestate, his real and personal estate shall vest in the Public Trustee until the grant of administration.’ Section 18(1) of the Law of Property (Miscellaneous Provisions) Act 1994 makes provision as to who notices need to be served on in the case of a tenant who has died: ‘A notice affecting land which would have been authorised or required to be served on a person but for his death shall be sufficiently served before a grant of representation has been filed if— (a) it is addressed to “The Personal Representatives of” the deceased (naming him) and left at or sent by post to his last known place of residence or business in the United Kingdom,

The Q&A: When a solicitor instructs counsel to appear at a hearing and advise generally in respect of a matter, should the barrister be considered a processor, a controller or a joint controller (along with the solicitor) of the data? concludes: ‘A barrister and their instructing solicitor would each hold the personal data separately and independently determine how to process it, ie they would both be data controllers, but not joint controllers within the meaning of Article 26. Instead such a situation would seem to be what was described under the previous data protection regime as “controllers in common” ie either of them can make the relevant determination independently of the other and no right

The provisions of Part II of the Landlord and Tenant Act 1954 (LTA 1954) give rise as a default in commercial tenancies to security of tenure, meaning that a protected lease does not expire by effluxion of time and the tenant is entitled to continue to occupy upon the terms of the lease continued by operation of law until either party takes the necessary steps to bring the lease to an end or to apply for a new tenancy. However the parties can, by following the formalities required by LTA 1954, contract out of its provisions, meaning that the security of tenure does not apply. In such circumstances at the expiration by effluxion of

When a company goes into liquidation, either the official receiver (OR) or a private liquidator will be appointed. The OR is appointed upon a winding-up order being made by the court, although a private liquidator (being a qualified and licensed insolvency practitioner) may subsequently be appointed. With voluntary liquidations (ie a creditors’ voluntary liquidation or a members’ voluntary liquidation), a liquidator will be appointed by the creditors/members (as the case may be). For further details on liquidators, see Practice Note: Role, powers, functions and duties of a liquidator. In both cases, the office-holder will be responsible for continuing with, commencing or defending litigation involving the company, but