Private Client analysis: This decision addresses whether a trust that was valid when created can later become invalid through supervening administrative unworkability. Master Brightwell held that, although the Lloyd Trust had become administratively unworkable because its discretionary beneficial class had expanded to more than one million potential beneficiaries, administrative workability is assessed at the date of creation and does not operate retrospectively to invalidate an otherwise valid trust. The judgment provides important guidance for trustees administering trusts with excessively large beneficiary classes, confirming that they should instead consider exercising dispositive or administrative powers to preserve workable administration and may seek the court’s blessing for momentous decisions under the Public Trustee v Cooper jurisdiction. Produced in partnership with Ashleigh Carr of Maurice Turnor Gardner LLP and Edward Hewitt of 5 Stone Buildings.

The general view is that, for the purposes of agricultural property relief (APR), occupation can be established through representatives, such as employees or a farm manager. In the case of a partnership farming the land, all the partners are treated as occupiers of that land. As stated in our earlier response, HMRC appears to accepts this view. However, this general position is subject to all the circumstances of the case, including the terms of the partnership agreement. See Practice Note: IHT—agricultural property relief, in particular the section: ‘Vacant possession property’. See also: The occupation test: Stanley: Taxation of Farmers and Landowners [8.69]. LA0052866 Question: A person (A) owns agricultural property which is occupied by a partnership of which A is a partner under a farm business tenancy.

Restructuring & Insolvency analysis: The court considered in detail the issues to be considered when a bankruptcy petition is presented against a person who has a disability within the meaning of section 6(1) of the Equality Act 2010 (EqA 2010) by dint of their mental health. The court considered, on the facts of this case, that the petition should not be dismissed, as the petitioning creditor had followed the correct procedures and that there had been no breach of EqA 2010. The court also explored definitions of insolvency in the context of a petition hearing and, noting the absence of case law on this point, agreed to adjourn the hearing to allow payment of the debt. The court declined to dismiss the petition on the basis that the debtor could pay the debts, as there was no certainty that he would actually then pay the petition debt. Written by Mark Sands, Head of Insolvency at Apex Litigation Finance Ltd.

This Checklist is for use when determining which EU Member State’s courts have jurisdiction to determine a dispute. It does this by considering the articles in Regulation (EU) 1215/2012, Brussels I (recast) that are applied to determine which court has jurisdiction. The general rule is that a defendant should be sued in the courts of the EU Member State in which they are domiciled. However, a number of articles derogate from this rule. Some derogations are mandatory, while others apply if the claimant seeks to rely on that provision. The articles are applied in the hierarchy set out in the table below. If the first article listed is not applicable, the next article should be considered for its application and so on. Determining jurisdiction Type of jurisdiction Consideration Mandatory/by choice Brussels I (recast) Exclusive jurisdiction Certain prescribed circumstances provide for the courts of an EU Member State to have jurisdiction regardless of either any agreement to the contrary between the parties or the domicile of the parties. These are proceedings involving:—immovable

This is not an unusual scenario and there are a number of Precedents which you may find useful: • Will—to spouse absolutely, then to children absolutely (residuary gift to spouse, then to children, with long stop provision) • Encyclopaedia of Forms and Precedents: Clause in will—absolute gift of residuary estate to spouse/civil partner with substitutional

In answering this Q&A, we have focussed on the commercial models of agency, distribution and franchising as suggested ‘go to market’ options, and also licensing arrangements. Other models or agreements, or a combination of models and agreements, may be suitable for the circumstances in question. Agency Agency is an arrangement under which a principal appoints an agent to act at its direction for specified purposes. In business, agents are commonly appointed for the purposes of introducing and concluding agreements with new customers, marketing or customer support. The agent is given authority by its principal for specified purposes. The agent contracts on the principal's behalf rather than on its own. For an introduction to agency relationships, see: Agency—overview. For more detailed information on the different types of agency that may be suitable for your situation, see Practice Note: Nature and types of agency. We have a number of agency Precedents which could be adapted for your purposes which can be found in: Agency—overview

This Flowchart provides guidance for determining which Precedent standard form terms and conditions is most appropriate to use in a given situation. The Flowchart covers both business to business (B2B) and business to consumer (B2C) options. Flowchart Notes to accompany Flowchart Note 1 Our Precedents for the supply of goods, services or digital

This Flowchart is a guide for determining which Precedent agreement for the supply of goods is most appropriate to use in a given situation. An at a glance table also provides an overview of the key underlying drafting assumptions in each of the Precedent agreements as an alternative method of determining the most appropriate Precedent for use in a given situation. The Flowchart and accompanying table consider the business

This Flowchart is a guide for determining which Precedent agreement for the supply of services is most appropriate to use in a given situation. An at a glance table also provides an overview of the key underlying drafting assumptions in each of the Precedent agreements as an alternate method of determining the most appropriate Precedent for use in a given situation. The Flowchart and accompanying table consider the business to business (B2B) Precedent options only. Flowchart Long form and short form balanced agreements In addition to the long form pro-party agreements referred to in the flowchart above, long form balanced versions and short form balanced versions are available as follows: • Services agreement—one-off supply—balanced—a long form balanced version of the pro-party one-off

Legal framework Section 57(1) of the Town and Country Planning Act 1990 (TCPA 1990) specifies that planning permission is required for the carrying out of any ‘development’ of land. The term ‘development’ is defined in TCPA 1990, s 55(1) and includes: ‘…the making of any material change in the use of any buildings or other land’. It does not, however, follow that every change of use requires express planning permission: • changes of use that are not material or the introduction of ancillary or incidental uses to a primary use do not require planning permission • it may be possible to rely on permitted development rights to authorise certain material changes of use • TCPA 1990, s 55(2) sets out various operations and uses of land that are excluded from falling within the scope of ‘development’. One example is a change of use within the same use class (TCPA 1990, s 55(2)(f)). This is considered further belo Keep in mind that, even if one of the above

EU Succession Regulation (EU) No 650/2012 A UK citizen owning immovable property in an EU Member State, hoping to die after 16 August 2015 and not wanting the compulsory inheritance laws of the state in which the immovable property is situated to apply, should make a Will choosing English and Welsh law in a manner effective under Article 22 of Regulation (EU) No 650/2012. This will also prevent the (possible) unintended application of forced heirship rules from applying in the case of intestacy. For further information, see Practice Note: Will drafting—applying the EU Succession Regulation. Practical points When drafting a Will and applying the EU Succession Regulation (EU) No 650/2012, the following points should be considered: • draft the choice of law to govern succession to the testator’s estate as a whole. Take care to avoid conflict and uncertainty if the Will contains definitions such as 'estate' • specify the law of the

There does not appear to be any statutory provision in respect of where exactly a landlord should serve a service charge demand. Thus, the first point to consider is what the lease states regarding service. If there is a service provision contained within the lease, this should therefore be followed. As there is no statutory provision regarding where to send service charge demands, it would appear that the demand should be addressed to the tenant at the registered leasehold address, unless the tenant has notified the landlord in writing of a different address in England and Wales at which they wish to be given notices (in which case it must be addressed to them there). This approach can be seen in respect