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Q&As
By virtue of section 24A of the Matrimonial Causes Act 1973 (MCA 1973) (and the Civil Partnership Act 2004 equivalent), the court can make an order for the sale of property provided that a lump sum, property adjustment or secured periodical payments order is also made. Such an order may be made in relation to a property in which either or both parties has an interest, either in possession or reversion. An order for
Q&As
Part II of the Landlord and Tenant Act 1954 (LTA 1954) is a powerful provision affording significant protection to holders of business leases. Its provisions apply by default and will affect the vast majority of commercial leases unless there has been an express exclusion of its operation. The default therefore for non-domestic non-excluded leases (save for certain specific exemptions) is that the right to occupation will not come to an end following the expiration of the fixed term, as a statutory periodic tenancy (known as a 'continuation tenancy') arises, which cannot be determined by a notice to quit but instead must be ended by provisions specified within the Act. The tenant has the right to apply to the court for a new lease on
Q&As
It is not clear whether the Will of the first spouse was admitted to probate. Any inheritance tax (IHT) form should only be completed on the basis of true and accurate information, even if the Will or other supporting documents cannot be located. The notes to form IHT402 give some suggestions
Q&As
If there is a mortgage over the intermediate landlord’s interest in the property, is it necessary to include details of that mortgage in section 7? The previous version of the Form (last modified November 2015) at section 7 stated 'details of anyone having a mortgage or charge over the property' rather than the 'details of anyone having a mortgage or charge over the freehold'. It could therefore be implied that by specifically changing the form in this manner the tribunal no longer require details of a mortgage over the property per se, only over the freehold. However, in considering the Tribunal Procedure (First-tier Tribunal)
Q&As
IHT400 is a form required to be filled out if an Estate does not qualify as an excepted estate, or does so qualify but does not satisfy certain technical questions. If inheritance tax (IHT) is payable IHT400 will need to be completed. If IHT is not payable IHT400 may still be required to be completed in some circumstances. In this regard see Practice Note: Estates—IHT returns and tax compliance. Section 11 of the Inheritance Tax Act 1984 (IHTA 1984) provides for dispositions for the maintenance of family. IHTA 1984, s 11(3) provides that a disposition is not a transfer of value if it is made in favour of a dependent relative of the person making the disposition
Q&As
Service out of the jurisdiction of a divorce application is governed by the Family Procedure Rules 2010 (FPR 2010), SI 2010/2955, Pt 6 (FPR 2010, SI 2010/2955, 6.40–6.48) and FPR 2010, PD 6B. The available methods of service are summarised in FPR 2010, SI 2010/2955, 6.43(3). In the circumstances under discussion, the applicant has chosen to serve the application form by a method permitted by the law of the country
Q&As
There is no specific provision setting out how far back compliance officers from HMRC may go back in investigating national minimum wage compliance. However, it is relevant in this context to consider: • the time for which national minimum wage records must be kept, and • the period which a notice of underpayment may cover The national minimum wage legislation creates a duty on the employer to keep records sufficient to establish that it is paying workers their national minimum wage entitlement. Those records must be kept for a period of three years beginning with the last day of the pay reference period that immediately follows the pay reference period to which the records relate. A
Q&As
Article 17 of Retained Assimilated Regulation (EU) 2016/679, UK General Data Protection Regulation (UK GDPR) grants data subjects the right to have their data erased (a right to be forgotten) in certain circumstances. See Practice Note: Rights of data subjects. You can refuse to act on a valid erasure request: • which is manifestly unfounded or excessive, in particular because of its repetitive character. You bear the burden of demonstrating the request is manifestly unfounded or excessive. See further: ‘Refusing to deal with a request’ in Practice Note: Rights of data subjects • if you can demonstrate that you are not in a position to identify
Q&As
In answering your query, we have considered whether the child maintenance service (CMS) will take into account rental income when conducting a child maintenance calculation. A person with care of a ‘qualifying child’ may apply to the Secretary of State for a maintenance calculation by the CMS. A child is a ‘qualifying child’ in accordance with section 3 of the Child Support Act 1991 (CSA 1991) if one or both of their parents is not living in the same household as them. The CMS will usually calculate what the non-resident parent should pay by finding out their annual gross income from HMRC, and also checking whether they are in receipt of benefits. They will then ascertain whether there are any deductions, for example
Q&As
A system of civil and criminal penalties for employers who hire illegal workers exists for employment commencing from 29 February 2008 under the Immigration, Asylum and Nationality Act 2006. A person is an illegal worker if he is a person aged 16 or over who requires leave to enter or remain under the Immigration Act 1971 and: • he has not been granted leave to enter or remain in the UK, or • his leave to enter or remain is not valid or has ceased to have effect for any reason, or • his leave to enter or remain is subject to a condition precluding him from taking up employment For the purposes of illegal working legislation, employment is considered to be any employment relationship that is under a contract of service or apprenticeship, whether expressed or implied and whether oral or written. In other words, the civil and criminal offences that an employer can commit
Q&As
You have asked: When considering a planning application, should the local planning authority give any consideration to a claim for adverse possession over land within the planning application site or that may be needed for access to it? In these circumstances, what are the planning implications of an adverse possession claim succeeding? Land ownership issues are rarely material to the question of whether or not planning permission should be granted. Provided that notice of a planning application is properly given to any owner
Q&As
This Q&A deals with the question of where the line is to be drawn between conditions that are consistent with the operating schedule and those that are not; and what steps are available to a licensing sub-committee when hearing an application for a premises licence to which representations have been made. Although the question is concerned with a premises licence, this Q&A will also deal with position in relation to a club premises certificates as it is largely the same. Section 18 of the Licensing Act 2003 (LA 2003) in relation to premises licences (and