Refine By
Clear all filter
About 90854 results for "*"
Q&As
Where an executor is not willing and/or able to take out a grant of probate to the testator’s Will, there is a strict order of priority of substitutes who can apply for a grant of letters of administration (with Will annexed) in order to administer the estate. This is set out in the Non-Contentious Probate Rules 1987 (NCPR 1987), SI 1987/2024, r 20(1). Those interested in the residuary
Q&As
While a public path extinguishment order under section 118 of the Highways Act 1980 must be made by a council, the legislation envisages that orders may be made on application.
Q&As
Corporate transactional agreements (such as M&A, PE and JV agreements) typically include provisions which provide that, in the absence of agreement between the relevant parties as to the appointment of an independent expert, valuer or arbitrator in the event of a dispute, the President of the Institute of Chartered Accountants in England and Wales (ICAEW) shall appoint such independent party. As from 2020, the ICAEW President’s Nomination Scheme no longer accepts
Q&As
Definition of relevant independent adviser ‘Relevant independent adviser’ for the purposes of a giving advice on the terms and effect of the proposed agreement and, in particular, its effect on his ability to pursue his rights before an employment tribunal, in order to meet the conditions for the settlement agreement to be legally binding, means: • a qualified lawyer (a barrister, solicitor or other authorised advocate or litigator) • an officer, official, employee or member of an independent trade union who has been certified in writing by the union as competent to give advice and as authorised to do so on behalf of the union except where the union is the employer (or associated employer) of the person being given the advice • someone who works at an advice
PRACTICE NOTES
Company share option plans (CSOPs) are discretionary share option plans which can be operated on an all-employee basis but which are usually used on a selective basis. If the statutory provisions are met, favourable tax treatment can result. The CSOP regime is prescriptive and sets out numerous requirements that must be met at the time the options are granted and the time the options are exercised, including in relation to: • the company granting the options • the employees being granted the options, and • the shares being placed under option This Practice Note focuses on the conditions that must be met by an employee in order to qualify to be granted CSOP options. These conditions are described in the context of the income tax relief provided for in sections 521–526 of the Income Tax (Earnings and Pensions) Act 2003 (ITEPA 2003). For details of the other conditions, see Practice Notes: • CSOP—qualifying companies and qualifying shares • CSOP valuations, including CSOP exercise price and CSOP individual limit • CSOP—requirements for the options: performance
PRACTICE NOTES
It is not just clients who may be able to bring a claim in negligence against their professional advisers. This Practice Note considers who can be parties to a professional negligence claim, ie who can bring a professional negligence claim: be it client, third parties and even, occasionally, those acting ‘on the other side’ of a transaction, and against whom such a professional negligence claim can be brought, with reference to when a professional owes a duty of care and to whom their duty is owed. For guidance on founding the duty on which the action may be based (and so where the issues can overlap with the identity of the parties as establishing a basis of claim), see Practice Note: Bringing a professional negligence claim based on the duty in contract, tort and equity. Professional owes a duty to their client—relevance of any retainer In most cases the professional owes a duty only to their client, in a strict sense. Who the client is will usually be apparent from the terms
Q&As
The Conservation of Habitats and Species Regulations 2017 (CHSR 2017), SI 2017/1012 creates a series of criminal offences. Generally speaking, the police and Crown Prosecution Service (CPS) are responsible for deciding whether or not to bring prosecutions under these provisions. There is no equivalent provision to, for example, section 28P(10) of the Wildlife and Countryside Act 1981, which reserves habitat site of special scientific interest offences to Natural England (NE) (in England)
Q&As
Government guidance on Certifying a document states documents must be certified by a professional person or someone well-respected in your community (‘of good standing’) like a: • bank or building society official • councillor • minister of religion • dentist • chartered accountant • solicitor or notary • teacher or lecturer The person you ask should not be: • related to you • living at the same address as you • in a relationship with you It also states that you should check with the
Q&As
The common law right to distrain for rent was abolished and a new statutory procedure known as Commercial Rent Arrears Recovery (CRAR) introduced on 6 April 2014. While CRAR is still a self-help remedy which generally does not require the involvement of the Court, there are various differences between the old distress for rent rules and the new CRAR rules, which
Q&As
Local government lawyers may provide their professional services under section 1(b) of the Local Authorities (Goods and Services) Act 1970: 'Supply of goods and services by local authorities. (1) Subject to the provisions of this section, a local authority and any public body within the meaning of this section [person] may[, in relation to any relevant trading operation carried
Q&As
The legal department of a local authority (LA) primarily provides legal services to that LA. There are numerous aspects of LA work that require legal support, for example: • housing (possession, rent arrears and disrepair claims, for instance) • public law children cases such as care proceedings, and • contracting and public procurement in respect of other services or goods However, the scope of many LA legal departments has been significantly expanded to allow for the provision of their services more widely. Section 1 of the Local Authorities (Goods and Services) Act 1970 (LA(GS)A 1970) allows
Q&As
General position Part 36 of the Civil Procedure Rules (CPR) is a self-contained procedural code about offers to settle made in contemplation of or during the course of litigation. For further information on the procedural requirements for a Part 36 offer, see Practice Note: Part 36 offers—what are they, why make them? As indicated in Who may make a Part 36 offer: Cook on Costs [20.5], CPR 36.3 clearly refers to parties being