We do not have Practice Note which addresses your specific query, however, the following resources may be useful for your research: The Toys (Safety) Regulations 2011 The Toys (Safety) Regulations 2011, SI 2011/1881 were amended by the Product Safety and Metrology etc (Amendment etc) (EU Exit) Regulations 2019, SI 2019/696 (the T(S)R 2011). T(S)R 2011, SI 2011/1881, reg 19(1) provides: ‘(1) The manufacturer must ensure that the required information is marked— (a) on the toy; or (b) where the size or nature of the toy precludes the information from being marked on the toy— (i) on the toy's packaging; or (ii) in a document accompanying the toy. (2) The required information is— (a) a type, batch, serial or model number or other information enabling the toy to be identified; (b) the manufacturer's

Stamp duty land tax (SDLT) is payable where all or part of an interest in land or property is transferred to a person for monetary value, known as chargeable consideration. If the transfer is a gift, meaning there is no consideration, SDLT does not ordinarily apply. SDLT is charged on money or monies worth, given directly or indirectly by the purchaser, or a person connected with the purchaser for the land or other subject matter of the transaction. In this scenario, two properties are to be transferred from being jointly-owned into the sole names respectively of each of the joint owners, on different days, with no payment changing hands.

In answering the above, it will be assumed that there is no mortgage but if there is, it will need to liaise with the lender to ascertain their requirements. When making a transfer from Party A and Party B to Party A only, the procedure is the same as for any other transfer (ie the fact that the parties are ex-boyfriend and ex-girlfriend does not change the standard procedure), and the balance of the completion monies should be transferred to Party B on legal completion. The

We refer you generally to our Lexis®PSL Property Practice Note: Tenancy deposit schemes which covers what schemes are available, what their purpose is and what action can be taken if the landlord does not return the deposit or otherwise comply, including notification requirements, financial penalties and alternative dispute resolution. Further, page 17 of the TDS rules explains that if a property to which a Tenancy Deposit Scheme (TDS) deposit relates (as opposed to a deposit

This Q&A will be relevant where properties are held personally, in the course of his trade, by the deceased rather than through a corporate structure and where the properties are in the UK. Under s 4(1) of the Value Added Tax Act 1994 (VATA 1994), in order for a transaction to be within the scope of UK VAT, it must: • be a supply of goods or a supply of services • be a taxable supply • take place in the UK • be made by a taxable person, and • be made in the course or furtherance of any business carried on by that person If one of these is not met, it will be outside the scope of UK VAT. For further information on these basic requirements, see Practice Note: When does VAT apply? and related notes in the ‘VAT basic principles’ sub-topic. Is there a supply of goods? Is there consideration? There

The provisions for transactions at an undervalue are given in sections 238 and 240 of the Insolvency Act 1986 (IA 1986) for companies and IA 1986, ss 339 and 341 for individuals. The definitions of a transaction at an undervalue are broadly the same for both companies and individuals but they are not identical. In this scenario, it is not known whether the owner of the land is a company or an individual, so information will be given for both. Under IA 1986, s 238, if a company enters into a transaction that is in the nature of a gift from the company or a transfer of ownership from the company for no consideration or a sale for less than the money's worth of the asset concerned, then this may be a transaction at an undervalue. Under IA 1986, s 240, a transaction that meets the criteria

An unincorporated association is made up of a group of individuals carrying out a common activity. It is generally accepted that an unincorporated association must operate according to rules governed by contractual relations between the individuals who form the association (the association’s members), and be intended to exist indefinitely. These are requirements derived from case law, not a statutory definition. In an unincorporated association, no legal personality exists to hold the assets and liabilities of the business—so they must necessarily be held by, and incumbent upon, the association’s members. It follows from the case law definition above that in a well-managed association, the contractual relationship between the members should be documented in writing (a written constitution, for example) and definitively set out who is a member, their respective rights and obligations,

Joint, several or joint and several Where a contract is made by two or more parties, it may contain a promise or obligation made by two or more of those parties. Joint liability arises where two or more persons jointly promise to do the same thing. For instance, where B and C jointly promise to pay £100 to A. Several liability arises where two or more persons make separate promises

Leases of buildings, whether dwelling houses or trade premises, usually contain a covenant by the tenant restricting their use. Such covenants may be enforced by injunction, or breaches of them may be compensated by damages, or, if there is a right of re-entry, the landlord may seek to forfeit the lease. Breach of a covenant in a

We refer you to the Practice Note: UK GDPR and EU GDPR—transfers of personal data internationally and to international organisations which includes reference to the ICO guidance. Further,

The requirements relating to the acquisition of land by agreement by a local authority (LA) are set out in section 227 of the Town and Country Planning Act 1990 (TCPA 1990). TCPA 1990, s 227 permits LAs to acquire by agreement any land which the authority thinks will facilitate the carrying out of development, re-development or improvement likely to contribute to the economic, social or environmental well-being of the area, or which is required in the interests of the proper planning of the area in which

Where a party has instructed an expert in litigation, the party will be able to give the expert access to: • material that is freely accessible to it in its general course of business, and • material that has been disclosed in the proceedings by the other side There is no general legal rule that requires that an expert is given access to certain information for the purposes of litigation. Where an expert needs access to information protected by a non-disclosure agreement,