Generally, it is possible to make multiple lasting powers of attorney (LPAs) as long as they do not conflict with each other but if any of them contain provisions which are inconsistent with a legally valid LPA, the registration of that LPA may be declined or the registration may be revoked. More than one LPA By section 9(4)(b) of the Mental Capacity Act 2005 (MCA 2005), a donor of an LPA may impose conditions and restrictions on the authority of the attorneys in the LPA instrument. A donor may therefore make a number of 'property and financial affairs' LPAs, each of which relates to specific property owned by the donor,

It is possible for an individual donor to make more than one lasting power of attorney (LPA) in certain circumstances. For example they may want to make one financial LPA relating to business assets and another relating to their personal assets. Trying to appoint

Inheritance tax (IHT) that becomes payable as a result of a failed potentially exempt transfer is paid by the donee of the gift, unless the donor’s Will provides otherwise. Note, however, that even where the donee is primarily

In answering this Q&A, we have not been able to find authority which deals directly with whether or not a dormant tenant company can enjoy security of tenure, we have set out below the criteria under section 23 of the Landlord and Tenant Act 1954 (LTA 1954) and relevant case law and links to commentary. It is unclear whether or not the company has at all times been dormant, or whether it initially was a trading company and elected to cease trading, and we have accordingly included reference to cases regarding cessation of trading. LTA 1954 applies to business leases which satisfy the criteria set out in LTA 1954, s 23, ie 'any tenancy where the property comprised in the tenancy is or includes premises which are occupied by the tenant and are so occupied for the purposes of a business carried on by them or for those and other purposes'. See Practice Note: LTA 1954

A dormant company will only remain dormant during any accounting period in which it has had no significant accounting transaction (section 1169(1) of the Companies Act 2006 (CA 2006)). A significant accounting transaction is any transaction

Unless an exemption or relief applies, payments of UK source yearly interest (or amounts that are treated by tax legislation as payments of yearly interest) are subject to UK withholding tax at the basic rate, which is currently 20% (Income Tax Act 2007, s 874). For more information, see Practice Note: UK withholding tax on yearly interest. For UK tax purposes, where a UK company issues funding bonds to satisfy its liability to pay interest to a creditor, the issue of the funding bonds is treated for UK income and corporation tax purposes as if it were a payment of so much of that interest as equals the market value of the funding bonds at their issue (Income Tax (Trading and Other Income) Act 2005, s 380 and Corporation Tax Act 2009, s 413; see also HMRC's Corporate Finance Manual at CFM37410). For more information, see Practice Notes: UK withholding tax on yearly interest (see section called: Examples

A family assistance order (FAO) is an order made pursuant to section 16 of the Children Act 1989 (ChA 1989) lasting for no more than 12 months (ChA 1989, s 16(5)) that requires a Cafcass officer or an officer of the local authority to assist and (where appropriate) befriend any person named in the order. The persons who may be named in a FAO are any parent, guardian or special guardian of the child who is the subject of proceedings, any person with whom the child is living or who is named in a child arrangements order as a person with whom the child is to live, spend time or otherwise have contact with the child, or the child themselves. The order may be made at the same time as an order under ChA 1989, s 8. In theory, in any family proceedings where the court has the power to make an order under

With effect from 22 April 2014 (the date the Family Court came into being), the same enforcement rules apply across all levels of Family Courts. Family Procedure Rules 2010 (FPR 2010), SI 2010/2955, Pt 33 contains the procedural rules relating to enforcement and provides for parts of the enforcement regime of the Civil Procedure Rules 1998 (CPR), SI 1998/3132 to apply in family proceedings. Rules for individual enforcement procedures are found in either CPR 1998 as applied by FPR 2010, SI 2010/2955, Pt 33 (for example, for third-party debt orders, writs and warrants, receivership and oral examination of debtors), or in FPR 2010, SI 2010/2955, Pt 33 together with other parts of FPR 2010 (for example, committal (FPR 2010, SI 2010/2955, Pt 37), attachment of earnings orders (FPR 2010, SI 2010/2955, 39.1)

Where a party neglects or refuses to execute a document, the other party may ask the court to direct that the document be executed by such person as the court may nominate, normally a district judge, on behalf of the recalcitrant party (see section 39 of the Senior Courts Act 1981 (SCA 1981) and Welch v Welch, a first instance decision of HHJ Hess in which issues regarding the construction of SCA 1981, s 39 were considered in the context of the enforcement of an order for sale). The Court of Appeal in Gandolfo

Section 1 of the Children Act 1989 (ChA 1989) provides that the paramount consideration for the court is the welfare of the child. This means that in every instance where a court is determining any question with respect to the upbringing of a child, it will have at the core of any decision what is in the child’s best interests. When considering making orders regulating with whom a child lives or spends time with, the court will therefore consider what is best for the child having regard to the welfare checklist set out in ChA 1989, s 1(3), and not what is best for the parent. However, in 2014 following the Children and Families Act 2014, a number of new subsections were inserted into ChA 1989, s 1. ChA 1989, s 1(2A) provides that the court is to presume,

This Q&A applies in a situation where the legal activity in which the individual is looking to re-charge the referral fee relates to an area of work that this is permissible and is not a ‘prohibited referral fee’ as defined by the Solicitors Regulation Authority (SRA). For instance, in personal injury matters there is a ban on referral fees, see Code of Conduct O(9.8). The requirements under Chapter 9 of

Financial remedy proceedings are generally private . Family Procedure Rules 2010 (FPR 2010), SI 2010/2955, 29.12 provides that save as provided by any other rule or Practice Direction, no document filed or lodged at court shall be open to inspection by any other person without the permission of the court, meaning that third parties cannot access such documentation. The court does have the power however under FPR 2010, SI 2010/2955, 4.1(3)(b) to make such orders for disclosure or inspection as it sees fit. These provisions are directed to third parties seeking to obtain information, rather than to a party seeking to utilise a final order in other proceedings, and applications are commonly