Ever since the system of registration of title was introduced into England and Wales in 1862, statute has set out circumstances in which land must be the subject of registration. As recently as 2014, HM Land Registry stated on one of its blogs that 15% of land in England and Wales was not registered. This will be because there has not been a dealing with it which has triggered registration since it became compulsory to do so. See HM Land Registry first registration—checklist. The Land Registration Act 2002 (LRA 2002) continues the policy of ensuring that land is registered. LRA 2002, s 4 provides that the requirement of registration applies on the occurrence of a number of events. Among those which are most likely to arise are the transfer of a qualifying estate for valuable or other consideration, by way of gift or in pursuance

Under the general prohibition contained in section 19 of the Financial Services and Markets Act 2000, a person cannot carry out a regulated activity, or purport to carry out a regulated activity, in the UK unless they are either: • an authorised person, or • an exempt person An activity is a regulated activity if it is: • an activity of a specified

The making of 'any material change in the use of any buildings or other land’ is ‘development’ for the purposes of section 55 of the Town and Country Planning Act 1990 (TCPA 1990). Planning permission is required for development so it is always necessary to consider whether a change of use of land is material and therefore constitutes ‘development’. However, TCPA 1990, s 55(2)(f) provides that a change of use does not amount to development and therefore does not require planning permission, where the former use and the new use are both within the same class specified in an order made

As noted, HMRC considers the application of the relief under section 131 of the Inheritance Tax Act 1984 (IHTA 1984) in the Inheritance Tax Manual at IHTM14626 Specific Lifetime Reliefs: Fall In Value Relief: What Is Market Value?, which includes the following: ‘Foreign Currency You can accept a loss on a gift of foreign currency caused by a fall in the exchange rates providing there is evidence that the transferee still held the foreign currency at the transferor’s death. For other foreign assets the market

Pay statements and records Under section 8 of the Employment Rights Act 1996 (ERA 1996), a worker is entitled to be given a written itemised pay statement by their employer at or before the time any wages or salary are paid to them. The statement must contain particulars of: • the gross amount of wages or salary • the amounts of any variable and any relevant fixed deductions from the gross wages or salary, and the purpose for which they have been made • the net amount of wages or salary • where different parts of the net amount are paid in different ways, the amount and method of payment of each part • where the amount of wages varies by reference to time worked, the total number of hours worked in respect of the variable amount of wages either as a single aggregate figure, or separate

The chargeable consideration for a transaction is any consideration in money or money’s worth given for the subject matter of the transaction, indirectly or directly, by the purchaser or a person connected with them. The question is whether the amount paid for the storage facility is chargeable consideration given indirectly for the subject matter of the transaction (the subject matter being the lease). The tribunal has provided some (non-binding) guidance on the meaning of indirect consideration in the cases of Vardy and Geering

This Q&A assumes that the sewage treatment plant is a privately owned plant and not one to be owned or operated by a local authority or a statutory undertaker. By section 57(1) of the Town and Country Planning Act 1990 (TCPA 1990), 'planning permission is required for the carrying out of any development of land'. By TCPA 1990, s 55(1), 'development'

Sustainable drainage systems (SuDs) are alternatives to traditional piped drainage, which seek to manage water run-off and flood risk, often through natural soakaways. For further information about SuDs, see Practice Note: Sustainable drainage systems (SuDS). The Flood and Water Management Act 2010 (FWMA 2010) was enacted, inter alia, to provide a statutory framework for SuDs to be adopted by county councils or unitary authorities, however this framework (contained within FWMA 2010, Sch 3) has never been brought into force in England. It was confirmed by the government by way of a written ministerial statement on 18 December 2014 that it is not intended to bring FWMA 2010, Sch 3 into force in England, and SuDs will instead be controlled by planning conditions. In terms of whether planning permission is required for the construction

As set out in the Practice Note: Stamp duty—meaning of group, each member of a stamp duty group must: • be a body corporate (whether of the UK or elsewhere), and • unless it is the parent of the group, have issued share capital The classification of foreign entities for UK tax purposes is highly fact specific and will turn on a close reading of the entity’s constitutional documents. A high-level summary only of the relevant legal principles is provided below. HMRC has published a list of entities which it regards as bodies corporate in STSM042260. Delaware LLCs are included in this list. However, a Delaware

Contractual interpretation Whether a particular act or omission will constitute a breach of contract will depend on construction of the facts in context of the precise contractual terms agreed. For an example of the court’s approach, see: DRC Distributions Ltd v Ulva Ltd [2007] EWHC 1716 (QB). The terms of the exclusivity provision in question will be key to determining the risk of proposed action to procure an alternative supply, including, for instance: • the exclusivity period—when does the exclusivity period end, are there any circumstances in which the provision does not apply? • the definition of goods/activities covered—are the goods to be procured from the alternative supplier exactly the same as those supplied under the current arrangement? Are they or the activities contemplated covered by the exclusivity provision? • the extent of the exclusivity provision—does it provide for exclusive supply of the goods

This Q&A assumes that the description of the proposed platform is accurately and fully described in the question. Authorisation is required under the Financial Services and Markets Act 2000 (FSMA 2000) for any specified activity carried on by way of business. Activities are specified insofar as they are defined by the Financial Services and Markets Act 2000 (Regulated Activities) Order 2001 (RAO 2001), SI 2001/544 and not otherwise ‘excluded’.

This Q&A assumes that no easement had been granted or acquired before the installation of the gate. In a claim concerning the acquisition of an easement by long use it will be a question of fact, in