Although an executor's authority is derived under the terms of the testator's Will and therefore speaks from the death of the testator, this does not mean that anyone inheriting under that Will has a right to call for their entitlement from the date of death. Rather, under section 44 of the Administration of Estates Act 1925 (AEA 1925): ‘…a personal representative is not bound to distribute the estate of the deceased before the expiration of one year from the death.’ Consequently, the executors cannot be forced to distribute the estate during the first year even if the Will contains a legacy in favour of an individual or to trustees on trust. Further, it is possible that the administration of the estate may go on for more than a year where issues arise or the estate

Application of the Commercial Agents Regulations Post-Brexit The Commercial Agents (Council Directive) Regulations 1993, SI 1993/3053, (the Commercial Agents Regulations) implemented the Commercial Agents Directive (86/653/EEC) (the ‘EU Commercial Agents Directive’) into UK law. Following the end of the transition period on 31 December 2020, the Commercial Agents Regulations form part of the body of EU law retained by the UK under the European Union (Withdrawal) Act 2018, as amended by the European Union (Withdrawal Agreement) Act 2020. Therefore, unless and until the Commercial Agents Regulations, SI 1993/3053 are amended by Parliament, the principles and case law established in the Court of Justice will continue to influence the courts of England and Wales and Scotland. See News Analysis: Retained EU law—a guide for the perplexed Commercial Agents in Great Britain The Commercial Agents Regulations, SI 1993/3053, reg 1(2) states that: ‘These Regulations govern the relations between commercial agents and their principals and, subject to paragraph (3), apply

See the following information from Agency—overview. Commercial agency definition and regulations The regulations therefore apply to many business agencies where the agent performs its duties in Great Britain although equivalent provisions apply in Northern Ireland and similar provisions apply in each of the European Economic Area (EEA) countries. Local legal advice should be obtained in cases where the agent performs their duties in these countries. (our emphasis) The Commercial Agents (Council Directive) Regulations 1993 (Commercial Agents Regulations 1993), SI 1993/3053 have substantially modified previous agency law in relation to those agents defined as commercial agents, one of the most substantial changes being that the agent may be entitled to a payment on termination of the agency. The Commercial Agents Regulations 1993 set out in detail the obligations of principal and commercial agent, many of which cannot be excluded by contract. The Commercial Agents Regulations 1993 do not apply to agents who: • deal solely in services • deal in goods that are only

First, the extension of the (employee and employer) Class 1 National Insurance contributions (NICs) charge to all PILONs, whether contractual or non-contractual, arises as a result of the extension of the list of amounts which are treated as earnings for income tax purposes (set out at regulation 22 of the Social Security (Contributions) Regulations 2001, SI 2001/1004). From 6 April 2018, this list is extended to include a new item (14), which covers termination payments taxable under section 402B of the Income Tax (Earnings and Pensions) Act 2003 (which will be introduced by Finance (No 2) Act 2017). See: The Social Security (Contributions) (Amendment No. 2) Regulations 2018, SI 2018/257, regulation 2. Section 6 of

Assuming no deal on insolvency, then the Insolvency (Amendment) (EU Exit) Regulations 2019 (Insolvency Brexit Regulations), SI 2019/146, kick in from IP completion day (11 pm on 31 December 2020). This impacts various legislation, including this non-exhaustive list: • Recast Regulation on Insolvency, Regulation (EU) 2015/848 (see Practice Note: Brexit—impact on Recast Regulation on Insolvency) • Insolvency Act 1986 (IA 1986) • Insolvency (England and Wales) Rules 2016, SI 2016/1024 • Cross-Border Insolvency Rules 2006 (CBIR 2006), SI 2006/1030 (see News Analysis: Brexit impact on Cross-Border Insolvency Regulations 2006 (CBIR 2006) The saving provisions within the Insolvency Brexit Regulations, SI 2019/146, reg 4, now mirror the gateway in Article 67(3)(c) of the Withdrawal

PI & Clinical Negligence analysis: This case considered whether the Pre-Action Protocol for Low Value Personal Injury (Employers’ Liability and Public Liability) Claims applied to a claim brought by the claimant against her employer, arising out of an injury she sustained when she was pushed by an elderly patient. The case ultimately settled for £16,500. The claimant argued that the case was unsuitable for the Protocol because (1) it was reasonably valued in excess of £25,000 and (2) it was a claim which fell under the exception in paragraph 4.3(8), which read ‘this Protocol does not apply to a claim—for damages in relation to harm, abuse or neglect of or by children or vulnerable adults’. The Costs Judge found: (1) It was reasonable for the claimant to value the claim in excess of £25,000; (2) The case did not fall within paragraph 4.3(8) because the action did not constitute ‘harm, abuse or neglect’. The claim was correctly started outside the Protocol and did not attract fixed costs. Written by Daniel Laking, barrister at 39 Essex Chambers, who appeared for the successful claimant.

The changes to the taxation of termination payments are to be introduced into Chapter 3 of Part 6 of the Income Tax (Earnings and Pensions) Act 2003 by the Finance (No 2) Act 2017 (F(No 2)A 2017). They are stated to ‘have effect for the tax year 2018–19 and subsequent years’ (F(No 2)A 2017, s 5(10)). In February 2018, HMRC confirmed in its Employer

The provisions of section 127 of the Insolvency Act 1986 (IA 1986) take effect in respect of any dispositions of the company’s property that occur after that company’s winding up by the court has commenced: • when a winding-up order is made by the court, the winding up is deemed to have commenced from the date on which the winding-up petition was presented • when a winding-up

The Criminal Finances Bill received Royal Assent on 27 April 2017 and became the Criminal Finances Act 2017 (CFA 2017). Under CFA 2017, s 58 secondary legislation is required to bring the substantive provisions into force. The Criminal Finances Act 2017 (Commencement No 1) Regulations 2017, SI 2017/739 brought CFA 2017, s 47 (guidance about preventing

An agreement for lease is required where the landlord and tenant cannot immediately enter into the lease itself, but need to know that the other party is contractually bound to do so on the agreed terms at the relevant point in the future. The form of lease should be attached to the agreement for lease to ensure compliance with the statutory formalities for an agreement for the sale of land, or of an interest in land. Section 2(1) of the Law of Property (Miscellaneous Provisions) Act 1989 (LP(MP)A 1989) provides that any contract for the sale or other disposition of an interest in land must: • be in writing • contain or incorporate all of the terms expressly agreed by the parties, and • be signed by or on behalf of the parties For further guidance, see Practice Note: Contracts for the sale of land—formation, signature and variation. An agreement for lease may also be needed where, although the lease could be completed immediately, there are other contractual obligations to be recorded,

It is the duty of the purchaser of UK land to notify HMRC about notifiable land transactions within 30 days after the effective date of the land transaction. The purchaser must also pay any stamp duty land tax (SDLT) due. Where the land transaction is a grant of a lease the tenant is the purchaser for these purposes. For more on the meaning of land transaction and notifiable transaction see Practice Notes: Land transactions, chargeable interests and chargeable transactions and SDLT—notifiable transactions. The effective date is usually the date of completion

UNCITRAL Model Laws on Insolvency The UNCITRAL Model Law on cross-border insolvency (the UNCITRAL Model Law on Insolvency) was formally approved by the UN Commission on International Trade Law (the Commission) in 1997. Countries are free to enact it either in full or in part, with or without modifications, so it is essential to look at the relevant enacting legislation in each country in detail. It doesn't have automatic effect but needs specific enacting legislation in each country. England adopted it by enacting the Cross-Border Insolvency Regulations 2006 (CBIR 2006), SI 2006/1030 with effect from 4 April 2006, making some modifications to the text of the UNCITRAL Model Law on Insolvency. The US has adopted it by enacting chapter 15 of the US Bankruptcy Code (see Practice Notes: Recognition of foreign insolvency proceedings in the US under chapter 15 and List of countries which have adopted the UNCITRAL Model Law on insolvency or are considering its adoption). Note that following Brexit, the Insolvency (Amendment)