If the rent paid by the donor for continued occupation of the property is not a full market rent, the entire property would be deemed to be in the donor's estate under the Gift with Reservation of Benefit (GROB) rules. The GROB rules, as outlined in section 102 and Schedule 20 to the Finance Act 1986 (FA 1986), stipulate that for a gift of property to be excluded from the donor's estate, the donor must

If a lasting power of attorney (LPA) does not give the attorneys the power to appoint a discretionary investment manager, the attorneys are not permitted to do so. This is explained at section A7 of the Office of the Public Guardian's Guidance LP12 (Make and register your lasting

Powers of attorney are a form of agency but they differ from conventional commercial agencies in that they confirm to a third party that the attorney has power and the extent of that power, rather than governing the relationship between the principal and agent. Many of the principles governing the duties of the attorney have been developed by the common law and the law relating to trustees and fiduciaries. In the case of lasting powers of attorney, there are additional statutory rules contained in the Mental Capacity Act 2005 (MCA 2005). As a general principle, a principal must reimburse the agent for all expenses, and indemnify them against

An attorney’s ability to make payments to themselves under a simple power of attorney (for example, in relation to a bank account) will be governed by the terms of the document. Broadly, an attorney is in a position of trust and confidence and has a fiduciary duty to act in accordance with the powers granted to them and in the best interests of the donor. An attorney acting under a lasting power of attorney (LPA) or enduring power of attorney (EPA) owes the same obligation, but has limited statutory authority to make gifts or otherwise use the donor’s funds for the benefit of others, including to make gifts to themselves. Any such gift made by the attorney during the donor’s lifetime must have met the criteria

Section 153(1) of the Highways Act 1980 (HiA 1980) provides that a door, gate or bar which is put up on any premises and opens on a street shall be so put up as not to open outwards unless, in the case of a door, gate or bar put up on a public building, the local authority for the area in which the building is situated and also, if the street is a highway, the highway authority, consent to its being otherwise put up. The local authority or, if relevant, the highway authority, may pursuant to section 153(2) by notice to the occupier, require him to alter, so as

See Practice Note: Contractual option to renew a lease which covers contractual options to take a lease for a further term. It explains what the option does and its consequences, including in terms of stamp duty land tax (SDLT), the perpetually renewable lease and conditions precedent. It explains under the heading 'Contractual option to renew a lease—Contracted out tenancies' that in order for the renewal lease to exclude security of tenure, the statutory exclusion procedure must be completed before the tenant becomes contractually bound to enter into the renewal lease.

Vicarious liability in employment relationships Where a person is acting in the course of their employment, it is usually very straightforward to establish that their employer is vicariously liable. In those circumstances, ordinarily, claims ought to be issued solely against the employer. Close connection There is a two-stage test for vicarious liability. The first stage is to consider whether there is a relationship between the primary wrongdoer and the person alleged to be liable which is capable of giving rise to liability. In the context of a driver driving in the course of their employment, this is answered easily as employment is the paradigm relationship for such liability. The second stage of the test is to assess whether it is just and reasonable to hold the person, here the employer, legally responsible to the claimant for the consequences of the wrongdoing.

Constructive knowledge Constructive knowledge is deemed knowledge of a particular person regardless of whether that person had actual knowledge of the relevant matter. It applies in a number of situations, but commonly where an agent is acting for a principal—the knowledge of the agent, in respect of the matter that is within the scope of authority of that agent, is imputed to the principal. By way of example, a solicitor may act as agent for a client and, depending on the terms of the retainer, the solicitor’s knowledge may be imputed to their client. This is particularly relevant to claims that would otherwise be statute-barred as a result of the operation of the Limitation Act 1980 (see Jacobs v Sesame Ltd). Professional negligence claims Where professional

Application based on private life under the Immigration Rules, Part 7, para 276ADE on Form FLR(FP) Where neither parent nor children have leave to remain in the UK, this will be the appropriate application. The relevant alternative subsection(s) of Immigration Rules, Part 7, para 276ADE can be argued regardless of who is the main applicant. As long as all parties are named on the application, the application complies with the validity requirements found in the Immigration Rules, Part 1, para 7 and the relevant fees are paid, they must all be considered. Failure to do so is wrong in law, and may be challenged through

Please see section 19 of the Limitation Act 1980 which explains that: 'No action shall be brought, [and the power conferred by section 72(1) of the Tribunals, Courts and Enforcement Act 2007 shall not be exercisable], to recover arrears of rent, or damages in respect of arrears of rent, after the expiration of six years from the date on which the

We refer you to Practice Note: IHT—agricultural property relief, which sets out the general principles of agricultural property relief (APR) and the conditions for it to apply. The inheritance tax (IHT) provisions are contained in sections 115–124C of the Inheritance Tax Act 1984 (IHTA 1984). As noted in Practice Note: How to complete Form IHT400, in particular at ‘IHT 414 and farms, farmhouses and farmland’, in order to claim APR on death, Schedule IHT414 should be completed as part of the IHT400, along with Schedule IHT405 where a farmhouse and/or other buildings make up part of the farm (see:

Under section 3 of the Children Act 1989 (ChA 1989), 'parental responsibility' is defined as being all the rights, duties, powers, responsibilities and authority which by law a parent of a child has in relation to the child and their property. Where the father and mother of a child were married or civil partners at the time of their birth, they will each have parental responsibility (ChA 1989, s 2(1)). If they were not married or a civil partner, the mother has parental responsibility and the father can acquire it in accordance with the provisions of ChA 1989. In particular by ChA 1989, s 4, where the father