Where proceedings are commenced against a defendant company that subsequently goes into liquidation, that company remains the relevant party in those proceedings and the liquidator is not substituted in their place. See Practice Note: What effect does an insolvency process have on ongoing litigation and arbitration proceedings? With respect to the costs of the proceedings, the general provisions of the CPR apply (see the Insolvency (England and Wales) Rules 2016 (IR 2016), SI 2016/1024, r 12.1(1)). The usual rule is that costs will be awarded against the unsuccessful party. It is an established

The issuing of proceedings is governed by CPR 7. Proceedings are started when the court issues a claim form at the request of the claimant, and the claim is issued on the date entered on the form by the court (CPR 7.2(1) and CPR 7.2(2)). By CPR 7.5 there is a period of four months within which the claim form must be served. This allows for proceedings to be issued in order to preserve limitation, but without the formal steps after service of the claim form (Particulars of Claim, Defence, etc) needing to be taken for that period of time. This can be important where a claim is brought close to the limitation period but pre-action formalities have not been dealt with. CPR 31.16 provides

Is it possible to combine a Part 36 offer with a settlement agreement? As seen in Q&A: Can a part 36 offer state that parties are to enter into a supplemental agreement which is to be negotiated at a later date or does the document have to be in the precise terms that the offeror proposes?, CPR 36.2 provides that: ‘Nothing in this Section prevents a party making an offer to settle in whatever way that party chooses, but if the offer is not made in accordance with rule 36.5, it will not have the consequences specified

For the purposes of this Q&A, we assume that the rights the seller has registered in the commons register are rights of common. Case study The buyer of a property adjacent to common land requires access over the common land, with or without vehicles, in order to reach the property. There are no rights contained within the deeds. The sellers have registered a right in the commons register. The access has been used by the current owners since 2005. The buyer is unclear as to whether they need to arrange for a new entry to be registered following completion of the purchase. What is the effect of registration of rights of common? The existence and nature of rights of common are determined by the state of the register. Common land, a town or village green

While Inheritance Tax (IHT) on death generally becomes due six months after the end of the month in which the individual died, certain property may qualify for the 'instalment option' under sections 227 and 228 of the Inheritance Tax Act 1984. These provisions have the effect that the IHT attributable to the qualifying property can be paid in ten equal annual instalments. The personal representatives (PRs) elect for the instalment option in the Form IHT400. Where the PRs have opted to pay IHT

Section 1(1) of the Police (Property) Act 1897 (P(P)A 1897) provides that, if property has come into the possession of the police in connection with any criminal charge, the investigation of a suspected offence, or by operation of statute, a magistrates' court may, on application either by the police or by the claimant of the property, make an order for the delivery of the property to the person appearing to the magistrates to be the owner. This

The relevant statutory provision is section 144(1) of the Inheritance Tax Act 1984 (IHTA 1984), which deals with property comprised in a person’s estate immediately before their death which is settled by Will, and within two years of the testator’s death and before any interest in possession has subsisted in the property, an event occurs which would normally lead to an inheritance tax (IHT) charge (ie trust property is appointed onto new trusts outside the relevant property regime or to a beneficiary outright). In that event, and provided certain other

Lammas lands are a class of commonable lands. Commonable lands are lands which are held in severalty during a portion of the year, but which become commonable (ie allowed to be used jointly) once the severalty crop has been removed. Lammas lands are commonable lands which are held in severalty during a portion of the year but which from a specified day known as Lammas Day, became commonable to other classes of ‘commoners’. Lammas Day is either 1 August or 12 August (the variation was because the Calendar (New Style) Act 1750 introduced changes including the suppression of 11 days from the calendar year). The ‘commoners’ who were entitled to use Lammas lands after Lammas Day were sometimes a class of inhabitants such as the inhabitants of the parish, the freemen of the neighbouring town or even the householders and perhaps more generally the owners

From the description it is assumed the assets are held in the unincorporated charity and when those assets are transferred to the charitable incorporated organisation (CIO) the charity will either be kept as a shell or dissolved. We are also assuming that the CIO has the same or substantially the same objects as the charity and that there will be no clash preventing the transfer. Equally, we assume that the charity does not hold permanent endowment

This Q&A assumes that the life interest trust in question is a qualifying interest in possession (QIIP) for inheritance tax (IHT) purposes. Trust property which is the subject of a QIIP may become chargeable to IHT on the death of the beneficiary with the interest in possession. Practice Note: Qualifying interest in possession trusts—IHT treatment, in particular section: Death of the beneficiary with the qualifying interest in possession, states when the beneficiary with the QIIP (the life tenant) dies, the trust property will be valued and counted as part of the

This Q&A assumes that the trust does not exclude the power of advancement in section 32 of the Trustee Act 1925 (TA 1925). Where property is held on trust for a minor absolutely, the value of the property would be within the estate of the minor for inheritance tax purposes, by virtue of section 5 to the Inheritance Tax Act 1984 (IHTA 1984). The trustees may exercise a power of advancement pursuant to TA 1925, s 32 if that advancement is for the benefit of a beneficiary of the trust who is entitled to capital, whether absolutely or contingently and subject to the other provisions of TA 1925, s 32. The trustees may therefore be able to make

We have assumed that the trust was one in which the settlor had a life interest but not a qualifying interest in possession such that the relevant property regime is applicable. Further, we have assumed that the settlor and trustees are all resident and domiciled within the UK for IHT purposes and the trust assets are UK situs property. We have only considered the IHT position relating to the settlor’s estate and have not considered the tax treatment of the trust. Where a settlor retains an interest in property which they have gifted (including property settled on trust), the property will be treated as part of the donor’s estate for IHT purposes. If there has been a gift with reservation of benefit and this benefit remains until the donor's death, the value