There are a number of ways an order can be registered against a property and which method is used depends on the type of order (and potentially also on what is said about registration within the order itself). Such methods include entering a restriction or a notice (unilateral/agreed notice) on the registers of title. It may be that the order concerns a ‘real’ interest or registrable disposition (such as the declaration of the existence of or terms concerning the extent of an easement which the court has determined). If that is the case, it may be appropriate for HM Land Registry to simply register the interest by making an entry on the registers of title. In respect of registrable dispositions and entries on the register, you may wish to consult section 27 of the Land Registration Act 2002 (LRA 2002). If the order concerns a restriction

In order for a contract to be valid there must be both a valid offer that is capable of being accepted and valid acceptance. Terms and conditions are express terms, and so it must be established that they are incorporated into a contract in order for them to be relied upon. The Q&A: Is it sufficient from a contractual perspective to state that a copy of terms and conditions can be viewed elsewhere or are available on request? explains that in order to establish that express terms

Community benefit societies (formerly known as industrial and provident societies) By way of background it is helpful to note that on 1 August 2014, the Co-operative and Community Benefit Societies Act 2014 (CCBSA 2014) came into force. Its purpose is to consolidate the law relating to societies registered under the Industrial and Provident Societies Act 1965 (IPSA 1965). The effect of this is that IPSA 1965 has now been repealed and industrial and provident societies are now to be known as either co-operative societies or community benefit societies, whichever is most appropriate. It is unlikely that co-operative societies will exist in the charitable sector as their purpose is to benefit their members rather than the community. Co-operative and Community Benefit Societies Act 2014 Part 5 of the CCBSA 2014 deals with charges over a society’s assets, and section 59 of CCBSA 2014 covers charges on assets of English and Welsh societies

When a trustee changes, property can be transferred either by executing a transfer or, in certain cases, by automatic vesting (ie automatic transfer) by way of a deed of appointment. Automatic vesting can also occur by way of change of trustees by resolution in certain circumstances. Property may also be transferred by a vesting order in some situations (for example an order by the High Court following an application to change trustees under section 41 of the Trustee Act 1925 (TA 1925), or the Charity Commission exercising its jurisdiction with the High Court)). Execution of a transfer

In order for a variation to qualify for the inheritance tax treatment of section 142 of the Inheritance Tax Act 1984 (IHTA 1984), the variation must be entered into by way of ‘an instrument in writing made by the persons or any of the persons who benefit or would benefit under the dispositions’. See Practice Note: Variation of Will or intestacy after death for further guidance. In the scenario you describe, minor children both benefit under the Will and would benefit from the proposed variation of the Will. The question therefore arises as to whether

The Community Infrastructure Levy Regulations 2010, SI 2010/948 (the CIL Regulations) provide for Community Infrastructure Levy (CIL) to be charged on the grant of planning permission. See for example the definition of ‘chargeable development’ in CIL Regulations, SI 2010/948, reg 9, the calculation of liability in CIL Regulations, SI 2010/948, reg 40 and the abatement provisions which apply to permissions granted under section 73 of the Town and Country Planning Act 1990 (TCPA 1990) in CIL Regulations, SI 2010/948, reg 74A, all of which refer to the 'grant' of planning permission. Consequently, if the planning permission is granted after the CIL charging schedule is brought into effect, CIL will apply to that permission, irrespective of the fact that

It is assumed that the company is a private company limited by shares which adopted Table A in its entirety (ie, without modification) as its articles of association. The Companies Act 2006 (CA 2006) provides that a private company limited by shares must have at least one director who is a natural person (ie, an individual) (CA 2006, ss 154–155). Table A: Butterworths Company Law Handbook [A2] provides that, unless otherwise determined by ordinary resolution, the number of directors shall not be subject to any maximum but shall be not less than two (Regulation 64). Accordingly, if there is only one director, it may be necessary to appoint an additional director or pass an ordinary resolution to modify Regulation 64. Table A, Regulations 78 and 79 provide that the company or the directors may

The Practice Note Creating a valid LPA is useful in explaining how a valid lasting power of attorney is created. Appointment of attorneys There is no limit on the number of attorneys that may be appointed under a lasting power of attorney but MCA 2005, s10(4) provides that where two or more attorneys are appointed, they must be appointed: • jointly • jointly and severally, or • jointly for some matters and jointly and severally for others Attorneys who are appointed jointly must only act together. Attorneys who are appointed jointly and severally may act together or separately. Where attorneys are appointed to act jointly for some decisions and jointly and severally for others, there are two different appointments of the attorneys within the lasting power of attorney, the joint appointment in which the attorneys must only act together and the joint and several appointment in which the attorneys may act together or separately. The Practice

Part 8 of the Corporation Tax Act 2009 (CTA 2009) is a specific corporation tax regime that applies exclusively to the gains and losses of intangible fixed assets (IFAs). An IFA is an intangible asset created or acquired by a company for use on a continuing basis in the course of the company’s activities. The IFA regime also covers goodwill, specifically including internally generated goodwill unless this was created by a business that was carried on before April 2002. The Finance Act 2015, Finance (No 2) Act 2015 and Finance Act 2019 introduced restrictions on the availability of certain debits under the IFA regime

Whether the former matrimonial home will be considered a marital asset if it was inherited will depend on the facts of the case. There is some guidance on this issue in case law, although the courts’ approach to this topic has varied. In support of the proposition that the former matrimonial home should be considered a matrimonial asset is the decision in Miller v Miller; McFarlane v McFarlane, in which Lord Nicholls stated, 'the parties' matrimonial home, even if this was brought into the marriage at the outset by one of the parties, usually has a central place in any marriage. So it should normally be treated as matrimonial property'. However in NA v MA, Baron J considered

This Q&A deals with the following question: 'If a grandparent makes a gift of £2,500 to a grandchild in consideration of marriage, will this be taken into account when assessing their 'surplus income' for the purpose of considering eligibility for the normal expenditure out of income exemption? In addition, is the income and expenditure of the current tax year or the previous tax year taken into account when considering eligibility for this exemption?' A grandparent can give up to £2,500 to a grandchild in consideration of the grandchild's marriage without any charge to inheritance tax (IHT) under the Inheritance Tax Act 1984 (IHTA). The donor can therefore make the £2,500 gift out of capital without any IHT consequences. As can be seen from the outline of the rules relating to the normal expenditure out of income exemption provided below, a one-off gift for a special purpose such

Gift to ‘wife’ Where the donee is described as the wife of a person, and that person is married at the date of the will, then, in the absence of a context to the contrary, the wife existing at the date of the will is prima facie the person to take, and not any subsequent wife. The context or the circumstances may show that the description, 'wife', is intended to include a subsequent wife. In both Longworth v Bellamy; and Re Drew, Drew