Regardless of who owns the land over which a public highway runs, the surface and soil sufficient for the highway related engineering works are vested in the highway authority responsible for that highway. Section 63 of the Highways Act 1980 vests the surface ‘together with the materials and scrapings of it’ in the highway authority. There is no statutory definition of how much depth is actually vested in the highway authority, although Lord Denning described it in terms of the ‘top spit, or perhaps, I should say, the top two spits’—a couple of feet—in Tithe Redemption Commission v Runcorn Urban District Council. This is a

IHT is charged as a percentage (generally 40%) of the value transferred by a chargeable transfer, subject to exemptions such as transfers to spouses which are not chargeable. Chargeable transfers may be made during a person’s lifetime or on death. As to the former, IHT is charged (at half rates) on the accumulation of the lifetime transfer and chargeable transfers made in the preceding seven years. On death a charge to IHT (at full rates, subject to a taper) arises as if, immediately before that person’s death, he had made a transfer of value equal to the value of his estate immediately before death, together with the cumulative total of chargeable transfers in the preceding seven years. However, in either case, as a form of relief IHT is only levied on the chargeable estate that is in excess of the nil rate band (NRB), which is currently £325,000. In other words, IHT is a two-rate tax, the first being a nil rate of charge on the

There are specific provisions relating to serving notices where the proposed sale is by way of auction in the Landlord and Tenant Act 1987 (LTA 1987) which require service of the notice not less than four and not more than six months before the auction (see LTA 1987, s 5B). We have considered various options in relation to the timing of the service of the notices as below: Between exchange and completion At this stage, although P has a beneficial interest in the property, we can see no evidence that

The stamp duty land tax (SDLT) rules that apply when a tenant holds over a lease are complex. The rules have been amended since SDLT was first introduced and different rules can apply to particular scenarios with

The timetable for Budgets was, in theory, reformed in autumn 2017. Under that timetable, a non-general election year should only contain one ‘major fiscal event’, ie an Autumn Budget. However, due to the impact of general elections and the coronavirus (COVID-19) pandemic since 2017, there have been various Spring Budgets either as well as or instead of Autumn Budgets in 2019, 2020 and 2021. The last Budget took place on 27 October 2021. In a calendar year without a general election or other major disruptive event, the annual Budget cycle announced in 2017 is

These Q&As refer you to the following (along with the further commentary which is highlighted therein) which you may find useful in your research, see: • Can trustees be given a power to determine what receipts are income and what are capital? • Trustees of a Will trust held for A for life, remainder for B have invested the entire capital of the fund

Also called ‘conditional’ dealing, a period of dealing with deferred settlement. It usually takes place in securities that are due to be listed or admitted to trading on one of the markets of the LSE allowing market participants to trade a new issue ahead of its full listing and/or admission on an organised and regulated basis. Trades in this period are conditional on the security being listed or admitted to trading and only settle when this event has happened. If listing or admission to trading does not occur all transactions effected during this period are declared void by the LSE. See the LSE’s guide to when issued dealing for more information.

A court fee may be payable, and the question is whether, for the purposes of applying for remission of that fee, the relevant financial details of those of the child/protected party or the litigation friend. By section 92 of the Courts Act 2003 (CoA 2003), the Lord Chancellor may by order prescribe fees payable in respect of matters dealt with in various courts, including the County Court. That order may include provision as to remission of fees. Pursuant to that power, court fees charged on various aspects of civil litigation are governed by the Civil Proceedings Fees Order 2008 (as amended), SI 2008/1053 (the CPFO). CPFO, SI 2008/1053, reg 2 and Sch 1 provide

Section 152(1) of the Road Traffic Act 1988 (RTA 1988) states that: ‘(1) No sum is payable by an insurer under section 151 of this Act— (a) in respect of any judgment unless, before or within seven days after the commencement of the proceedings in which the judgment was given, the insurer had notice of the bringing of the proceedings, or (b) in respect of any judgment so long as execution

In this Q&A, we have taken into consideration whether it is appropriate to issue the claim under Part 7 or Part 8 of the Civil Procedure Rules 1998. A claim for recovery of money paid under a mistake will be grounded in restitution, and as such it will need to be shown that the defendant has been enriched, that their enrichment was gained at the claimant’s expense and that their enrichment was unjust, namely that there was a relevant, operative and causative mistake (ie an incorrect belief or assumption about a past or present state of affairs) of fact or law. It would be subject to any defence, including limitation or change of position. Save perhaps for the rare occasion where the only issue is whether there was an incorrect assumption about a legal

Jersey is part of the Channel Islands. The islands are a crown dependency. Form N510 can only be used where permission of the court is not required to serve a claim form out of the jurisdiction. it is therefore important to determine whether the court’s permission is required to serve the claim form in Jersey. Permission is not required if any of the provisions in CPR 6.33 apply. Where proceedings were issued prior to 31 December 2020 at 11 pm, permission will not be required if the provisions in CPR 6.33(2) apply. These cover proceedings in which: • the defendant is not a consumer, but is a party to a consumer contract within Article 17 of the Judgments Regulation • the defendant is an employer and a party to a contract of employment within Article 20 of

The claim form Any claims brought under the Inheritance (Provision for Family and Dependants) Act 1975 (I(PFD)A 1975) must be brought in accordance with the court rules set out in CPR 57. CPR 57.15 provides for proceedings in the High Court under I(PFD)A 1975 to be brought in either the Chancery Division or the Family Division. CPR 57.15(2) provides that: ‘The Civil Procedure Rules apply to proceedings under [the Act] which are brought in the Family Division, except that the provisions of the Family Proceedings Rules 1991 relating to the drawing up and service of orders apply instead of the provisions in Part 40 and Practice Direction 40B.’ There is no specific reference to the CPR applying in the Chancery Division, but that is implicit given that the claim must be issued as a Part 8 claim. CPR 8.2A provides that a claim form may be issued under Part