An EEA national that has previously resided in the UK for more than five years and then subsequently left the UK prior to 31 December 2020 may now be eligible to apply under the EU Settlement Scheme. Firstly, it must be borne in mind that, as detailed at ‘Apply’ in the EU Settlement Scheme (settled and pre-settled status) guidance, the deadline for most people to apply to the EU Settlement Scheme was 30 June 2021, unless one of the criteria for a later deadline to apply is met or the applicant has ‘reasonable grounds’ for not applying prior to the deadline. From the information provided it is not apparent that the EEA national

It will first be necessary to check whether additional consent or approval (such as that of other shareholders or of the option holder) under the terms of the Enterprise Management Incentives (EMI) option plan or EMI option agreement may be required. This will also inform whether any amendment could be made by, for example, a simple board resolution, an agreement between the individual shareholder who granted the option and the company, or whether an agreement or deed between all three parties would be required. It will then be necessary to consider whether the proposed amendment could be a disqualifying event for EMI purposes. Under the Income Tax (Earnings and Pensions) Act 2003, s 536(1)(a) (ITEPA 2003) this will be the case if the amendment has the effect of either: • increasing the market value of the shares under option, or • causing the requirements

Despite there being no express terms of variation in the employee benefit trust (EBT) deed, it should be noted that amendments can often be effected by a range of powers in the trust deed. For example, a power of appointment may be wide enough to permit an addition to, or a variation, modification, alteration, or amendment of administrative provisions, without there having to be an appointment of the trust fund itself or any dealing with the beneficial interest; for example, see Re Rank’s Settlement. Additionally, in the absence of any express provisions of variation

The resealing of grants Grants of probate issued in the UK can be rendered effective in Commonwealth countries and certain former colonies and mandated territories by the act of resealing. The Colonial Probates Act 1892 (CPA 1892) and the Colonial Probates (Protected States and Mandated Territories) Act 1927 confer the jurisdiction for the resealing of grants. Under CPA 1892, s 1, where any British possession recognises grants made in the UK, it can be directed by Order in Council that the Act shall apply to that possession. The Colonial Probates Act Application Order 1965, SI 1965/1530,

Form IHT 100 should be used when a chargeable event such as a ten-year anniversary charge arises on relevant property. Trustees may not be required to deliver a Form IHT100 where the trust is an excepted settlement or where there is an excepted transfer or excepted termination. Consequently, it is has been assumed in this Q&A that the scenario refers to the Inheritance Tax (Delivery of Accounts) (Excepted Transfers and Excepted Terminations) Regulations 2008, SI 2008/605, reg 4 and the Inheritance Tax (Delivery of Accounts)

If a debtor enters into an individual voluntary arrangement (IVA) while a bankruptcy petition is pending, the effect on the bankruptcy petition depends on whether an interim order (IO) has been obtained. If an IO is in place, it imposes a moratorium on proceedings against the debtor, including the presentation or continuation of a bankruptcy petition. Once the IVA is approved, any pending bankruptcy petition that was stayed by the IO is, under section

This is an interesting question. We are not aware of any reported Inheritance (Provision for Family and Dependants) Act 1975 (I(PFD)A 1975) cases that address this. Ultimately whether this might be possible will depend on all the circumstances of the particular case and the risk that the respective parties are willing to bear. Matters to consider include: • the position of the personal representatives (PRs). The PRs should take a neutral position

Section 49 of the Housing Act 2004 (HA 2004) permits local authorities to make a reasonable charge for notices served under HA 2004, s 1 Pt 1, including prohibition orders, notices to improve housing conditions and emergency remedial action. The reasonable charge is specifically a means of recovering administrative and other expenses as specified in HA 2004, s 49. Section 50 of the Housing Act 2004 deals with the recoverability of charges made under HA 2004, s 49. HA 2004, s 50(1)–(4) specify against whom the charge can be recovered depending on the type of notice and, by HA 2004, s 50(5), a demand for payment of the charge

Remuneration of attorneys The authority conferred by a lasting power of attorney (LPA) is subject to the provisions of section 4 of the Mental Capacity Act 2005 (MCA 2005) which requires an attorney to act in P’s best interests. MCA 2005, s 4(6) indicates that, when determining best interests, one consideration, so far as is reasonably ascertainable, is the donor's (P) past and present wishes and feelings and, in particular, any relevant written statement made by them when they had capacity. Therefore, where there are notes and advice letters which purport to show the intention of P to pay attorneys, whoever is so appointed should give effect

Disclosable documents: CPR PD 31B, para 7, which deals with the disclosure of electronic documents, expressly requires you to advise your client to preserve disclosable documents as soon as you have been instructed to deal with a dispute; where the claim has, or is likely to be, allocated to the multi-track (we assume that your case is a low value EL/PL claim but that liability is in dispute/it will not remain in the portal). In any event, putting in place processes whereby potentially disclosable documents are preserved is sensible where you would wish to have available to you any documents, which might affect the outcome of the case, where your client is obliged to disclose any documents, which are or have been under their control and where the court may take a dim view where documents are not disclosed because they were destroyed after litigation was contemplated. See: Disclosure—preserving documents for more

The Party Wall etc Act 1996 (PWA 1996) affects property owners who wish to: • work on existing party walls or structures • construct a new wall or structure at or astride the boundary line with an adjoining property, or • excavate within 3 or 6 metres of an adjoining building or structure (depending on the depth of the works) The PWA 1996 requires a building owner to give at least one month's notice if he wishes to build a party structure where none exists. If the adjoining owner consents within 14 days, the wall is to be built

Paragraph 31 of Schedule B1 to the Insolvency Act 1986 (IA 1986) states that the appointment of an administrator takes effect when the requirements of IA 1986, Sch B1, para 29 have been satisfied. Among other requirements, IA 1986, Sch B1, para 29 states that ‘the notice of appointment and any document accompanying it must be in the prescribed