Safeguarding concerns relating to children are sadly a feature of the practises of most solicitors and barristers engaged in family law work. There is an inherent tension between the understandable desire to protect the child particularly where a serious safeguarding risk is identified, and the duty of confidentiality owed to the client. Legal representatives are not social workers, and their professional duties may from time to time conflict with what they perceive to be their moral obligations where information is disclosed by a client that leads to a safeguarding risk. Solicitors and barristers owe a duty of confidentiality to their clients (paragraph 6.4 of the Code of Conduct for Solicitors) and that duty is unqualified. The duty is to keep the information confidential, not simply to take reasonable

Please see Practice Note Money Laundering Regulations 2017—enhanced due diligence—law firms. The fact that the client is based in a high risk jurisdiction triggers the need to apply enhanced due diligence (EDD). In particular, the Money Laundering, Terrorist Financing and Transfer of Funds (Information on the Payer) Regulations 2017, SI 2017/692, reg 33(1)(b) requires that you must apply EDD measures and enhanced ongoing monitoring: ‘...in any business relationship...with a person established in a high-risk third country or in relation to any relevant transaction where either of the parties to the transaction is established in a high-risk third country.’ EDD

This Q&A assumes that the company and the director/shareholder are resident in the UK for tax purposes. As explained in the Members' voluntary liquidation (MVL)—overview, the company can only enter MVL if it has made a declaration of solvency. The liquidator's role is to collect assets, pay any creditors outstanding and then pay the remaining sums to the shareholders before dissolving the company. As such, the company continues in existence and the liquidator deals with the company's property on its behalf, not on their own behalf. Once the liquidator is appointed, any distribution of the company’s assets, whether a cash dividend or a distribution in specie, would likely be treated as a distribution in respect of share capital on a winding up for tax purposes. As set out in Practice Note: Tax consequences for close companies,

Prior to the death of co-owner, A, there were two trustees, who held the legal title to the property upon trust for the two beneficial owners (themselves). On A’s death, B became the sole trustee of the legal title but he continued

Guidance on valuing interests in land on the death of a co-owner can be found in Practice Note: IHT—valuation principles and particular types of property, in particular sections: Valuing land, buildings and interests in land and Valuing joint property. The level of discount available is a matter for negotiation with

The court’s task is to ascertain the common intention of the parties (Stack v Dowden). Where there is no express agreement or understanding, a court can infer an intention to jointly own the beneficial interest from a financial contribution made by the non-owner (Oxley v Hiscock). If the hurdle of establishing a beneficial interest is established by a non-owner in those circumstances, the court will then need to consider quantification of that interest. For further guidance, see Practice Notes: Eligibility to apply under TOLATA

There is a difference between a notice and a restriction. The effect of a notice is fairly limited because the entry does not in itself guarantee that the interest protected is valid or even that it exists. A notice will only ensure that the priority of the interest protected will not be automatically postponed in the event of a registrable disposition for value of the property. Certain interests cannot be protected by notice, including interests under a trust of land. However, the party bringing the claim under the Trusts of Land and Appointment of Trustees Act 1996 (TOLATA

From 24 February 2014, the Community Infrastructure Levy Regulations 2010 (CIL Regulations 2010), SI 2010/948 introduced an exemption from community infrastructure levy (CIL) for self-build new homes and for residential extensions or annexes. The exemption applies if the criteria in CIL Regulations 2010, SI 2010/948, regs 42A and 42B are satisfied. The procedure for claiming such an exemption is set out in CIL Regulations 2010, SI 2010/948, reg 42B. The applicant must submit a claim for the exemption to the charging authority before development commences. CIL Regulations 2010, SI 2010/948, reg 42B(4) states that: ‘As soon as practicable after receiving a valid claim, and subject to regulation 42A(5), the collecting authority must grant the exemption and notify the claimant in writing of the exemption granted (or the amount of relief granted, as the case may be).’ CIL Regulations 2010, SI 2010/948, reg 126 sets out

Changing terms and conditions of employment Under the Trade Union and Labour Relations (Consolidation) Act 1992 (TULR(C)A 1992), where an employer is proposing to dismiss as redundant 20 or more employees at one establishment within any period of 90 days or less, this gives rise to statutory obligations to: • inform • consult • notify the Secretary of State The statutory consultation obligations apply in respect of employees whom the employer is ‘proposing to dismiss as redundant'. In this context, ‘dismiss as redundant’ means a dismissal

On termination of a commercial agency, an agent is entitled to a payment from the principal. This may be in the form of: • an indemnity for commission lost in respect of business the agent introduced which benefits the principal, or • compensation for damage caused by the loss of the agent’s relations with the principal See: Commercial Agents (Council Directive) Regulations 1993,

A commercial building without a heating system does not require an Energy Performance Certificate (EPC) when the tenancy is renewed. According to the Energy Performance of Buildings (England

Enforcing a possession order by way of warrant for possession Under CPR 83.26, a possession order can be enforced by way of a warrant for possession. The application: • may be made without notice • must be made to the County Court hearing centre where the judgment or order which it is sought to enforce was made, or to the County Court hearing centre to which the proceedings have since been transferred • must include a certificate that the land which is the subject of the judgment or order has not been vacated For general information on making an application, see Practice Notes: How to make an application for a court order (CPR 23) and Applications