Under section 1(1) of the Local Government and Housing Act 1989 (LGHA 1989), a person is disqualified from becoming (whether by election or otherwise) or remaining a member of a local authority (as defined in LGHA 1989, s 21) if they hold a politically restricted post under that local authority or any other local authority in Great Britain. Note that: • the restrictions apply to those who are members of a local authority, not to those who are merely

For the purposes of determining what constitutes the content of the contract between the parties, it is necessary to bear in mind that a contract can be made up of all or any of: • express terms • implied terms • imposed terms • incorporated terms (ie terms can be incorporated from other documents, such as separate collateral contracts) For further information, see Practice Note: Types of contractual term. For a post-termination restriction to be enforceable by the employer, it first has to be a contractual

In answering this Q&A, we have limited our research to cover the granting of a general power of attorney under Powers of Attorney Act 1971 (PAA 1971) and not lasting or enduring powers of attorney. We assume you are referring to the requirements for execution of the contract document in which the power of attorney is granted. The

It is important to distinguish between the IHT charge which may apply on a chargeable transfer by an individual either by way of gift or transfer into trust and the IHT charge which may apply to trustees holding trust property subject to the relevant property regime, ie exit charges and ten year anniversary charges. For gifts (lifetime and on death) and transfers into trust on or after 6 April 2026, an individual has a combined £2.5m allowance for 100% agricultural property relief (APR) and business property relief (BPR). This allowance resets every seven years in a similar way to the nil rate band. Any chargeable transfers of qualifying property that the settlor

A lease will commonly contain a clause requiring the tenant at the end of the term to reinstate the property to the condition that it was in at the time that the lease was granted or such other time as the lease may specify. Such a clause may form part of a broader covenant limiting the extent to which the tenant may make alterations to the demised premises, or may be standalone, meaning that the tenant has the right to make alterations but the obligation to reinstate the premises at the end of the term. The extent to which a covenant requires the tenant (here, the renewal

The exact reporting requirements depend on the precise detail of the variation and assignment. These are summarised in: Scotland: Land and buildings transaction tax (LBTT) on leases—table. In broad terms on an assignment of a lease (that is not treated as a grant of a new lease under paragraph 27 of Schedule 19 to the Land and Buildings Transaction Tax (Scotland) Act 2013 (LBTT(S)A 2013): • the assignee has an obligation to make a return

The General Data Protection Regulation, Regulation (EU) 2016/679 (GDPR), will replace Directive 95/46/EC, the Data Protection Directive and all implementing data protection legislation in EU Member States, including the UK's Data Protection Act 1998 (DPA 1998) from 25 May 2018. The GDPR will be directly applicable in all EU Member States without the need for implementing national legislation. The Data Protection Bill (DPB 2017) once finalised may make further alternations to the requirement for UK entities. See Practice Note: The Data Protection Act 2018. Definition of processing The term ‘processing’ is very broad. Under Article 4(2) of the GDPR, ‘processing’ means any operation or

This Q&A assumes that there are only two shareholders in the company and that there are voting rights attached to both the A ordinary shares and the B ordinary shares A limited company may buy back shares in itself, if certain conditions set out in the Companies Act 2006 (CA 2006) are met. Under CA 2006, s 693, a limited company may only carry out an off-market share buyback (that is not for the purposes of, or pursuant to, an employees' share scheme) pursuant to a contract that is approved in accordance with CA 2006, s 694, before the share buyback takes place. An ordinary resolution of a company’s shareholders is required to approve a share buyback

It is commonplace for the landlord of a commercial tenant to require a guarantee in respect of the obligations under the lease. This is particularly the case where the tenant is a company; it is often the case that the guarantor is a director, shareholder or other controlling mind behind the company leasing the premises. A landlord is for obvious reasons only able to make a claim under the guarantee if there has been an act of default by the tenant. A covenant of guarantee is usually constituted as a covenant both of guarantee and of indemnity. The former is an obligation to ensure that the tenant performs its obligations, and thus a breach by the

The actions a company can take following the submission of an application to strike off a company are restricted by section 1009 of the Companies Act 2006 (CA 2006). Carrying out an activity which does not fall within the excepted activities set out within this section will trigger the requirement to withdraw the application to strike off the company. The resignation of directors and replacement with new directors does not appear to directly

It is commonly the case that, when parties are dealing with financial remedy proceedings as part of a divorce, there is insufficient capital to provide a home for the children while still ensuring that there is a fair division of the assets. In such circumstances, the non-resident parent will often find their share of the capital deferred and realisable only on the happening of a specified trigger. This will usually be the death or re-marriage of the resident parent, sometimes their cohabitation for a specific period of time, further order of the court, or the youngest surviving child of the family reaching a specified age or event (18, or completing secondary education, or tertiary education—normally up to first degree level).

Procedure for bringing a private prosecution Section 6(1) of the Prosecution of Offences Act 1985 (POA 1985) permits private individuals to institute and conduct private prosecutions. See generally, Practice Note: Private prosecutions—an introductory guide for more information. There are a number of procedural requirements that the private individual must follow in order to bring a private prosecution. These requirements are outlined in Practice Note: Private prosecutions—an introductory guide at section ‘Procedure for bringing a private prosecution’. Among these requirements is the requirement that the application by the private individual must include a statement, to the best of the applicant’s knowledge, information and belief, that: ‘[…] the application discloses all