Dispute Resolution analysis: The Court of Appeal held that a judgment creditor could be ordered to pay damages in respect of loss suffered by the judgment debtor as a result of the acts of an enforcement agent when executing a warrant of control over the debtor's goods, breaching the provisions of the statutory procedure provided for in the Tribunals, Courts and Enforcement Act 2007 (TCEA 2007) at TCEA 2007, Sch12. Written by Zainab Hodgson, senior associate at CMS Cameron McKenna Nabarro Olswang LLP.

What if a landlord is concerned about pollution at its property? Soil and groundwater contamination can significantly reduce property value and lead to clean up liabilities for the landlord as owner. See Practice Notes: Contaminated land—who may be liable?, Contaminated land—identifying Class A and B appropriate persons, and Environmental liabilities—what are clean-up liabilities? Properties with environmental permits, carrying out polluting activities (manufacturing, waste, hazardous substances) or with underground storage tanks (USTs) are particularly high risk. If a landlord wants access to check for pollution, either during or at the end of the term, it will need agreement from the tenant or an express clause for environmental investigations in the lease. Phase 1 audits involving site walkovers might be permitted by an inspection clause. Phase 2 soil, groundwater and gas testing that can cause damage or disruption to the tenant's business requires specific wording permitting intrusive phase 2 site investigations. See Practice Notes: Types of environmental investigations and Intrusive site investigations. Two cases involving Kwik-Fit highlight the pitfalls for landlords. Possfund v Kwik-Fit In

Position during the acceptance period Under section 5A(4) of the Landlord and Tenant Act 1987 (LTA 1987), a section 5A notice must specify the period within which the offer may be accepted, being a period of not less than two months beginning with the date of service of the notice. During the specified acceptance period the landlord may not dispose of the protected interest except to a person nominated by the tenants. There is no provision within LTA 1987 enabling the landlord to withdraw or vary the terms of a section 5A offer notice after it has been served but prior to its acceptance, assuming the premises remain those to which LTA 1987, Pt I applies. Position if the tenants do not accept the offer or nominate a purchaser If, but only if, the qualifying tenants do not accept the landlord’s offer within the acceptance period specified in the section 5A notice (or such longer period as may have been

Clean up liabilities for contaminated land Under the contaminated land regime (EPA 1990, Part 2A), local authorities are under a duty to inspect and identify seriously contaminated sites. They can issue notices requiring action to remediate contamination. Liability for clean-up falls primarily on those who 'cause or knowingly permit' contamination (a 'Class A' person). If the local authority cannot identify a Class A person, liability falls on a 'Class B' person, being the current owner or occupier of the land. See Practice Note: Contaminated land—who may be liable? In December 2013, the government announced the withdrawal of the capital grants scheme for local authorities to enforce the Part 2A regime. It is now more likely that clean up of contaminated sites will be enforced through planning controls and water pollution legislation. See Practice Note: Contaminated land—interaction with other regimes. Lender liability—indirect risks There are numerous environmental risks for lenders to consider. See Practice Note:

Article 73 of Directive 2014/24/EU (the Public Contracts Directive) is implemented into English law by the Public Contracts Regulations 2015 (PCR 2015), SI 2015/102. Article 73 of the Public Contracts Directive and PCR 2015, SI 2015/102, reg 73 provide for the situations in which a public contract may be terminated. Strictly, breach of the contract by the contractor is not one of the situations

This Q&A explains when it is possible to remedy a mistake made in an executed deed by manuscript amendment and the surrounding issues of which to be aware. Broadly, a manuscript amendment may be possible, depending on the nature of the mistake. A material amendment will be void as against any party who has not consented to it (Winchcombe v Pigot (1614) 11 Co Rep 266 (not reported on LexisNexis®)). Conversely, if an amendment is immaterial, it may be capable of being made without the consent of the other parties and would not invalidate the agreement unless it prejudices a party's rights or obligations. Filling in a blank date, for example, has been found to be immaterial (Keane v Smallbone) and steps to correct minor typographical errors (such as incorrect company registration numbers) and to amend clause numbering that has gone awry are unlikely to prejudice either party. A careful approach is however

Section 151 of the Road Traffic Act 1988 (RTA 1988) provides that a motor insurer is bound to meet a judgment in respect of a relevant liability obtained against a policyholder, subject to certain conditions being satisfied. RTA 1988, s 151(5) sets out that notwithstanding that the insurer may be entitled to avoid or cancel the policy or may already have avoided or cancelled it, that insurer must (subject to satisfaction of certain conditions) meet any judgment against the policyholder (or other insured person) in respect of: • damages for personal injury or death • damage to property • costs RTA 1988, s 152(1)(c) provides that no sum is payable by an insurer under RTA 1988, s 151 if, before the accident, the policy or security was cancelled by mutual consent or by virtue of any provision contained in it. RTA 1988, s 152(2) sets out the circumstances in which an insurer may obtain a declaration. No sum will

This Practice Note is about the circumstances in which a person who has incurred VAT on supplies it has received can recover that VAT from HMRC. It covers why VAT can be recovered, what can be recovered, the rules on the attribution of input tax to onward supplies, and the procedure for VAT recovery. It also looks at specific situations such as whether VAT can be recovered before a person is VAT registered and whether input VAT can be recovered when it has not been paid. Why can VAT be recovered? As explained in Practice Note: What is VAT?, under basic principles, VAT should be: • borne by the end consumer, and • recoverable by those in business at each production/retail stage, provided that their activities are themselves subject to VAT, as explained further in this Practice Note If a person were not able to recover VAT in this way: • VAT would not be being levied on consumption only, and • the amount of VAT charged along the production chain would exceed the rate

Planning analysis: In Sumaidiae v SSLUHC, the court dismissed a challenge to a decision dismissing enforcement notice appeals brought under section 174 of the Town and Country Planning Act 1990 (TCPA 1990). The principal argument focused on whether the claimants should have exercised their rights to a statutory appeal to the High Court as provided by TCPA 1990, s 289. The case sets out some helpful principles relating to the use of statutory appeals as alternative remedies to judicial review and the approach which the court may take when claimants invoke the wrong process. Written by Ben Fullbrook, barrister at Landmark Chambers.

For information on the coronavirus (COVID-19) job retention scheme (CJRS) generally, see Practice Note: Coronavirus Job Retention Scheme (original version to 30 June 2020) [Archived]. The HMRC guidance for employers: Claim for your employees' wages through the Coronavirus Job Retention Scheme confirms that public authorities are among the entities with a UK payroll who can apply under the scheme. The guidance states that: • the government expects that the scheme will not be used by many public sector organisations, as most public sector employees are continuing to provide essential public services or contribute to the response to the coronavirus outbreak • where employers receive public funding for staff costs, and that funding is continuing, the government expect employers to use that money to continue to pay staff in the usual fashion—and correspondingly not furlough them. This also applies to non-public sector employers who receive public funding for staff costs • organisations who

It is possible to apply to defer payment of the stamp duty land tax (SDLT) where the following conditions are satisfied: • at the effective date of the transaction the SDLT cannot be finally determined because all or part of the consideration (other than rent) is uncertain or contingent, and • any part of the consideration is or may become payable more than six months after the effective date Contingent

Although an acquittal is generally an absolute end to criminal proceedings, a retrial may follow an acquittal in specific circumstances. This Practice Note explores when a retrial may take place and sets out the requirements which must be met before a retrial can take place, as well as the relevant procedure. The most common reason for a retrial is when the jury is unable to reach a verdict (a hung jury) or the jury is discharged before reaching a verdict. In these cases the prosecution may seek a retrial (see below: Retrial after a successful appeal against conviction). The Court of Appeal (Criminal Division) (CACD) may order a retrial in the following circumstances: • where it quashes a conviction following a successful appeal and finds that it is in the interests of justice for the appellant to be retried (see below: Retrial after a successful appeal against conviction) • where it quashes an acquittal for a qualifying offence following the emergence of new and compelling evidence and finds that it is in the interests