For details on the relevant provisions and issues to consider in relation to making an application to defer payment of SDLT, see Precedent: Application letter—deferral of SDLT on contingent or uncertain consideration and related Drafting Notes. In particular, see the Stamp Duty Land Tax (Administration) Regulations 2003,

The right of first refusal Section 1 of the Landlord and Tenant Act 1987 (LTA 1987) provides that a landlord may not make a relevant disposal affecting any premises to which LTA 1987, Pt I applies, unless they have served notice on the qualifying tenants of the flats contained in those premises in accordance with LTA 1987, s 5 (commonly referred to as a ‘section 5 notice’). In the present case, we are told that the necessary section 5 notices were served. On the assumption that: • the notices were valid in terms of form, content and service • the time period for

The value of a person’s estate is relevant for two reasons in the situation described in the question: • the calculation of a person’s 'adjusted allowance' in accordance with section 8D(5)(g) of the Inheritance Tax Act 1984 (IHTA 1984) (the tapering provisions) • the value of a person’s estate which is closely inherited, where the downsizing provisions of the RNRB, set out in IHTA 1984, s 8FA–8FE, are applicable Tapering provisions One of the conditions for the RNRB to apply to a person's estate is that the value of that person's estate must not exceed the upper threshold which applies from time to time. The current threshold is £2.35m. If the

The Leasehold Reform, Housing and Urban Development Act 1993 (LRHUDA 1993) required that notices served under the LRHUDA 1993 for lease extension claims (LRHUDA 1993, s 42 Notices) be personally signed by the tenant/qualifying tenants. However the position has since changed as of 13 May 2014, when the Leasehold Reform (Amendment) Act 2014 (LR(A)A 2014) came into force. By way of background, the requirement for LRHUDA 1993, s 42 notices to be signed personally caused some key practical difficulties. For example, case law confirmed that an individual with a power of attorney could not sign a LRHUDA 1993, s 42 notice on behalf of a qualifying tenant. This

This Q&A is limited to cover a receiver appointed to a property in England and Wales. The receiver would usually write to the tenant advising the tenant of their appointment and advising of the rent position. Details of the procedure relating to the appointment of an LPA receiver can be found in Practice Note: Procedure relating to appointment of LPA or fixed charge receiver(s). Where the tenant wishes to check the appointment and the landlord

Within the context of financial provision proceedings, a redundancy payment is a resource to be utilised in lieu of the salary. Just as a salary would be used to maintain the family, so too it may be argued would a redundancy payment. A needs argument would also require recourse to be had to the redundancy payment. In the case of Miller v Miller, Lord Nicholls of Birkenhead at [22] explained the differences between matrimonial and non-matrimonial property and stated that: 'One of the circumstances is that there is a real difference, a difference of source, between (1) property acquired during the marriage otherwise than by inheritance or gift, sometimes called the marital acquest but more usually the matrimonial

This Q&A assumes that, where you say 'there is no sole proprietor restriction' this is because the property is held beneficially (as well as legally of course) as joint tenants, rather than tenants in common. On that assumption, the property vests automatically in the sole remaining joint tenant as they are each

The right to apply for a demotion order was given to Housing Associations and other registered social landlords to combat problems of anti-social behaviour in social housing. If such an order is granted its effect is to temporarily terminate the assured tenancy and substitute a ‘demoted tenancy’ which enjoys more limited security of tenure. See section 6A of the Housing Act 1988 (HA 1988). An application for a demotion order is made to the County Court for the area where the property is located and will not be made unless the court is satisfied that it is reasonable that it should do so and that the tenant or a person residing in or visiting the dwelling house has engaged in conduct to which HA 1988, s 6A(4)(i) and (ii) applies. The landlord must either: • serve a preliminary notice informing the tenant of the

The practice of levying tithes for the upkeep of a church or parish is ancient and dates back to Saxon times. Tithes were historically paid in kind (ie by way of produce from the land, livestock, etc). The Tithe Act 1836 (TA 1836) replaced payment in kind with the payment of money (by way of a rentcharge on the affected land, with the amount payable under the rentcharge

The dismissal of any employee of the transferor or the transferee is automatically unfair if the sole or principal reason for the dismissal is 'the transfer'. A dismissal where the reason for the dismissal is the transfer will not, however, be automatically unfair where the dismissal took place for an economic, technical or organisational reason entailing changes in the workforce (ETO reason). For further information generally, see Practice Note: TUPE—protection against dismissal. There is no statutory definition of an ETO reason. The BIS (now BEIS) guidance on TUPE 2006 states (at page 23) that: • an economic reason may relate to the profitability or market performance of the transferee's business • a technical reason may relate to the nature of the equipment or production processes which the transferee operates • an organisational reason may relate to the management or organisational structure of the transferee's business • a

This Q&A considers only the law of England and Wales. Note that the transferor may be subject to legal obligations in relation to the Transfer of Undertakings (Protection of Employment) Regulations 2006 (TUPE 2006) and other matters in respect of the non-UK employees in the jurisdictions in which those employees work. Legal advice should be sought from specialists in those jurisdictions accordingly. For further general information on questions of applicable law and jurisdiction, see Practice Notes: Applicable law—which system of law applies to the contract or employment relationship and International jurisdiction—allocating employment cases between national courts and tribunals pre-1 January 2021 [Archived]. Where there is a business transfer or service provision change amounting to a relevant transfer under TUPE 2006, the transferor and the transferee have certain obligations to inform and consult. For further

In an administration, landlords are able to claim for both arrears of rent and future rents but they are both subject to different criteria and will have different consequences. For the rent demanded, this will form an unsecured claim in the administration as it arose before the date of the