If an Inheritance tax (IHT) account is required under section 216 of the Inheritance Tax Act 1984 (IHTA 1984), then the full version of Form IHT400 must generally be completed, along with such of the schedules IHT401 to IHT436 as are relevant. There are some exceptions, where either a reduced Form IHT400 may be completed or, for excepted estates, a Form IHT205 or Form IHT207. It is only in very rare cases that no IHT account is required at all. If part or all of the estate is exempt from IHT (but does not qualify as an excepted estate) and there is no IHT to pay (due also to the availability of the nil rate band (NRB)), the PRs only

The regulation of consumer credit The regulation of consumer credit sits with the Financial Conduct Authority. Parts of the Consumer Credit Act 1974 (CCA 1974) were repealed from 1 April 2014, with regulated activities coming under the Financial Services and Markets Act 2000 and the Financial Services and Markets Act 2000 (Regulated Activities) Order 2001, SI 2001/544 (RAO 2001). Regulated activities and consumer credit agreements Entering into a regulated credit agreement as a lender is a specified (regulated) kind of activity unless it is an exempt agreement under RAO 2001, SI 2001/544, Arts 60C–60H. Information on regulated activities and agreements

Section 278(1) of the Highways Act 1980 (HiA 1980) provides that a ‘highway authority may, if they are satisfied it will be of benefit to the public, enter into an agreement with any person for the execution by the authority of any works which the authority are or may be authorised to execute, or for the execution by the authority of such works [etc]...on terms that person pays the whole or such part

Assessing the suitability of a proposed deputy There is no formal guidance in the Mental Capacity Act 2005 (MCA 2005) as to who should and should not be appointed as deputy. However, MCA 2005, s 16(3) requires that, when the Court of Protection exercises its power to appoint a deputy for P, it takes into account P’s best interests. In this context, this will require the court to satisfy itself that the proposed

The property would have vested in the Crown as bona vacantia. The Crown have not disclaimed the property nor confirmed that they wish to agree to a sale. When a company is dissolved, under the section 1012 of the Companies Act 2006 (CA 2006) all property and rights whatsoever (other than property which it holds on trust for another) is deemed to be bona vacantia and accordingly belongs to the Crown, the Duchy of Lancaster or the Duke of Cornwall as the case may be. Under the CA 2006, s 1013 the Crown or relevant Duchy may, within 12 months, disclaim any property which has passed to it as bona vacantia following the dissolution of a company. Under the medieval doctrine of escheat, following disclaimer of the freehold estate, the freehold

Where a parent wishes to move to another country with a child it may be necessary to obtain permission from the court to do so if the other parent does not consent to the move. Such a move may be regarded as either internal or external relocation. There is no statutory limit or bar preventing the movement of children within the UK, unless the court has imposed conditions as to where the child should live under section 11(7) of the Children Act 1989 (ChA 1989), or made specific issue or prohibited steps orders under ChA 1989, s 8. On internal relocation, Clarke Hall & Morrison on Children states (at para [582]) that: ‘In this context internal relocation refers to the movement of a child within the United Kingdom. The principles apply not only to relocation within

Parental responsibility is defined by section 3(1) of the Children Act 1989 (ChA 1989) as meaning ‘all the rights, duties, powers, responsibilities and authority which by law a parent of a child has in relation to the child and his property’. ChA 1989, s 4A enables a step-parent to acquire parental responsibility for a child of their spouse, if that spouse has parental responsibility for the child, either by way of a parental responsibility agreement or by order of the court. The purpose of this jurisdiction under ChA 1989, s 4A is described in the explanatory notes to the Adoption and Children Act 2002, which reads: 'Section 112 inserts section 4A into the Children Act 1989 to enable a step-parent to acquire parental responsibility for a child of his spouse. This may be acquired either by agreement between the step-parent and the parents who have

Does an audio book produced from a copyright protected literary work for personal use infringe copyright? Original literary works, essentially including anything which is written, such as books or even online blogs, may be protected by copyright. Copyright arises automatically, and provided it meets the threshold of originality, gives the owner an exclusive right to copy and reproduce a substantial part of that work or the work in full. See sections 1–3 and 16 of the Copyright, Designs and Patents Act 1988 (CDPA 1988). Under CDPA 1988, s 17, it is an offence to reproduce a literary work in ‘any material form’, and under CDPA 1988, s 21, an adaption of a literary work, whether recorded or otherwise, may also infringe copyright. It follows that, on the face of it, an exact or substantial reproduction of a literary work protected by copyright, as an audiobook, despite being in a different format,

Section 205A(1)(d) of the Employment Rights Act 1996 (ERA 1996) requires that an individual gives no consideration for his employee shareholder shares, other than by entering into the employee shareholder agreement. The ERA does not indicate what will constitute 'consideration' for these purposes, and to date there has been no clear guidance on this issue. The HMRC guidance merely states that the company 'must not accept anything from the employee shareholder in

For information: • on data subject access requests (DSARs) generally, see Practice Note: Rights of data subjects, in particular section: Right of access (Article 15 of the UK GDPR) • on DSARs in the employment context, see Practice Note: The UK GDPR and DPA 2018: key data protection issues for employment lawyers, in particular section: Data subject access requests (DSARs)—the right of access See also the ICO’s detailed guidance on the right of access. Under the UK General Data Protection Regulation, Assimilated Regulation (EU) 2016/679 (UK GDPR), individuals have the right to obtain: • confirmation that their data is being processed • access to their personal data, and • other supplementary information, which largely corresponds to the information that should be provided in a privacy notice, ie details of: ◦ the individual’s right to request rectification,

Part XIII of the United Nations Convention on the Law of the Sea (UNCLOS) deals with marine scientific research. Under Article 238 of UNCLOS, all states and competent international organisations have the right to conduct marine scientific research (MSR), subject to the rights and duties of other states, and the duty to promote and facilitate the development of marine scientific research. The term ‘marine scientific research’ is not defined in UNCLOS, however,

In answering this Q&A, we assume you are referring to a business to business transaction for the hire of goods which have not been supplied fit for purpose. We assume that any contract is silent on the requirement to make goods fit for purpose and on the issue of the recovery of costs incurred in doing so. We also assume that the possibility of any contractual claims has been separately considered. In conducting our research we have focused on the law of bailment. This appears