Although the General Data Protection Regulation, Regulation (EU) 2016/679 (GDPR) does not necessarily apply to every organisation in the world, it applies to all organisations that are ‘established’ in the EU, and/or for non-EU ‘established’ organisations who target or monitor EU data subjects. The territorial scope of the GDPR is addressed in Recitals 22 and 23 and Article 3, which extends the reach of the EU data protection regime. Practice Note: UK GDPR and EU GDPR—extra-territorial reach explains the territorial scope of the GDPR in greater detail and the narrow range of exemptions available in respect of certain types of data processing. Aside from the application of public international law provisions (ie an organisation that is not established in any Member State, but is subject to the laws of a Member State by virtue of public international law is also

Application of the new section 21 notice procedure to periodic tenancies As to service of section 21 notices, the effect of sections 33–40 of the Deregulation Act 2015 (DA 2015) is that any tenancies already in existence as at the date the relevant sections came into force do not become subject to the new regulations, and the prescribed form of section 21 notice does not apply to them, until the longstop date three years later. The provisions also do not apply to any statutory follow on from a tenancy that is itself exempt, again until the longstop date. A contractual periodic tenancy comes into existence on the day it is granted. A new tenancy does not arise on the commencement of each period. Each period forms part of the same original tenancy. Accordingly, a contractual periodic tenancy concluded prior to 1 October 2015 is exempt from the new rules as to form of section 21 notice for the

English law, unlike much of European law recognises a dual concept of ownership of property. The legal ownership of property (effectively, in whose name the property is registered; this can be complicated in respect of unregistered land but most residential properties, as it is assumed is envisaged in this question, are registered) and the beneficial ownership of property. The legal owners of the property hold it on trust for the beneficial owners. This will ordinarily be themselves, and there is a presumption, at least in the domestic context, that the beneficial ownership reflects the legal ownership (see Stack v Dowden [2007] UKHL 17 and Jones v Kernott [2011] UKSC 53). This is not always the case, and the court has the power to make a declaration that the beneficial ownership is different from the legal ownership pursuant to s 14 of the Trusts

The legislation in respect of the 3% SDLT higher rates for additional dwellings is contained in Schedule 4ZA to the Finance Act 2003 (FA 2003). For an individual purchaser, FA 2003, Sch 4ZA, Pt 2, para 3 provides that if the property is a major interest in a single dwelling then the higher rates will apply if conditions A to D in FA 2003, Sch 4ZA, Pt 2, para 3(2) to FA 2003, Sch 4ZA, Pt 2, para 3(5) are present. A major interest in a single dwelling is a higher rates transaction for the purposes of FA 2003, Sch

The higher rates of Stamp Duty Land Tax (SDLT) will apply to the purchase of a ‘major interest’ in a single dwelling by an individual, if at the end of the day of purchase, Conditions A to D below are all met: • Condition A—the chargeable consideration is £40,000 or more • Condition B—the dwelling is not subject to a lease which has more than 21 years to run on the date of purchase • Condition C—the purchaser owns a ‘major interest’ in another dwelling which has a market value of £40,000 or more and is not subject to a lease which has more than 21 years to run at the date of purchase of the new dwelling • Condition

It has been assumed that there is only one purchaser and they do not have a spouse or civil partner, and the buy-to-let property is not being bought with the intention of it being the purchaser’s only or main residence for any period of time. The higher rates of stamp duty land tax (SDLT) apply to the purchase of a major interest in a single dwelling by an individual, if at the end of the day of purchase, conditions A to D are met: • Condition A—the chargeable consideration for the transaction is £40,000 or

Stamp duty land tax (SDLT) is calculated on the consideration given for the transaction and any ‘linked transactions’. Transactions are linked if they form part of a single scheme, arrangement, or a series of transactions between the same parties or connected persons. The rule is designed to prevent parties to a land transaction artificially fragmenting one transaction into several to reduce the amount of SDLT payable by taking advantage of the lower rates of tax. Establishing the purpose of the linked transaction

This Q&A considers a situation where the underlease has not been contracted out of the Landlord and Tenant Act 1954 (LTA 1954) and does not cover a situation where the underlease itself has been contracted out. It would appear that an underlease created out of a contracted out lease will have a right to renewal, assuming that the undertenant remains in occupation for business purposes at the end of the contractual term and thereafter during any statutory continuation tenancy. The LTA 1954, Pt II does not contain provision (in particular within LTA 1954, s 23 (section 23)) to state that an LTA 1954 tenancy can only be created

'Relevant disposal' has an extremely wide meaning and includes the disposal of any estate or interest (whether legal or equitable). Section 4 of the Landlord and Tenant Act 1987 (LTA 1987) provides an exhaustive list of types of disposal which do not trigger a tenant’s right of pre-emption. Section 4(1) provides that: '(1) In this Part references to a relevant disposal affecting any premises to which this Part applies are references to the disposal by the landlord of any estate or interest (whether legal or equitable) in any such premises, including the disposal of any such estate or interest in any common parts of any such premises but excluding— (a) the grant of any tenancy under which the demised premises consist of a single flat

Section 1(2)(a) of the Law of Property (Miscellaneous Provisions) Act 1989 (LP(MP)A 1983) states: ‘(2) An instrument shall not be a deed unless— (a) it makes it clear on its face that it is intended to be a deed by the person making it or, as the case may be, by the parties to it (whether by describing itself as a deed or expressing itself to be executed or signed as a deed or otherwise).’ The subsection implies a degree of latitude in how the ‘face value’ requirement can be met as the wording is not prescriptive. Some helpful guidance can be found in: Deeds and their execution: Lingard’s Bank Security Documents [1.1]. It may

This Q&A assumes that: • the company holds its assets in its own right and not as a nominee of the shareholder • Conditions C and D set out in sections 809L(4) and 809L(5) of the Income Tax Act 2007 (ITA 2007) are not relevant to this query • at no time does the remittance basis user obtain a proprietary interest in the company's UK bank account A remittance of foreign income or gains will occur if Conditions A and B set out at ITA 2007, s 809L(2) and (3) are met insofar as foreign income or gains (or property derived from them) are brought to, or received or used in, the UK by, or for the benefit of a 'relevant person' or are used to pay for a service provided in the UK to, or for the

The variation of a lease is the acquisition and/or disposal of a chargeable interest in the following circumstances: • it takes effect or is treated under the SDLT rules as the grant of a new lease • the lease is varied to reduce the amount of rent, in which case there is an acquisition