The death of the life tenant would have created an inheritance tax (IHT) liability by virtue of section 49 of the Inheritance Tax Act 1984 (IHTA 1984) (subject to any property which was eligible for relief). On the death of the life tenant, the settlement would have become a relevant property settlement, which would be subject to the usual IHT periodic charging rules and the charge

Section 30 of the Landlord and Tenant Act 1954 (LTA 1954) provides that when a tenant applies for a new tenancy under LTA 1954, s 24(1) the landlord may oppose such an application under one of the grounds listed in LTA 1954, s 30(1), including LTA 1954, s 30(1)(g), which covers the situation of when, on the termination of the current tenancy, the landlord intends to occupy the holding for the purposes, or partly for the purposes, of a business to be carried on by them therein,

A limited liability partnership (LLP) is a body corporate with unlimited capacity and a legal personality separate from its members. Being a body corporate with its own legal personality, it can own property and other assets in its own name. The rights and duties of the members of an LLP are usually governed by an LLP agreement, but in the absence of an agreement, various default partnership law provisions apply by virtue of the Limited Liability Partnerships Regulations 2001 (LLPR 2001), SI 2001/1090. One of those provisions is LLPR 2001, SI 2001/1090,

The effect of an abstention on the requirement for unanimity of members will depend on the exact wording of the agreement. If the agreement states that a resolution of the members shall require

Dispute Resolution analysis: This case involved an anti-suit injunction against proceedings in France, in light of an exclusive jurisdiction clause in favour of resolution in England. The defendant French company resisted the application on the grounds that such a clause was not binding under French consumer regulations. Noting this, Mr Justice Jacobs nevertheless granted the injunction on the basis that the relevant test was whether the defendant qualified as a consumer under English, not French law. Had their defence been successful, the defendant would have enjoyed greater legal protection under French law, which since 2016 has legislated in favour not just of consumers but any legal entity contracting outside the normal scope of its business. However, the judge found that since the parties’ contract was governed by English law, the validity of its exclusive jurisdiction clause must be determined with regard to English law, and, by extension, the English legal definition of a consumer. Written by Natalie Todd, partner, with assistance from Samuel Peters, paralegal, at Cooke, Young & Keidan LLP.

Harassment Under the Equality Act 2010 (EqA 2010), there is protection from various forms of harassment where it relates to certain protected characteristics. Where the protected characteristic is sex, or gender reassignment, a particular type of harassment is also protected. A person will also be liable for harassment if: • that person or any other different individual engages in conduct, which is unwanted by the victim, and is either: of a sexual nature, or 'related to' the protected characteristic of (i) gender reassignment or (ii) sex • that conduct has the purpose or effect of violating the victim's dignity or creating an environment that is intimidating, hostile, degrading, humiliating or offensive to the victim • the victim either rejects the conduct or submits

STOP PRESS: From 6 April 2017, the Insolvency Rules 1986, SI 1986/1925 were revoked and replaced by the Insolvency (England and Wales) Rules 2016 (IR 2016), SI 2016/1024. The content in this Q&A may have been affected by this change. Disclosure statement The list of documents prepared for disclosure must contain a disclosure statement, the wording of which is set out in Form N265 and Form N265 (CC) with some guidance from the CPR in the Annex to CPR PD 31A. It includes reference to searching for electronic documents. If you are not using the forms you must adapt the wording accordingly. The disclosure statement should be signed by the client. Unless and until the cause of action is assigned by the company

Disclaimer is an entirely statutory procedure which is governed by the Insolvency Act 1986 (IA 1986) and the Insolvency (England and Wales) Rules 2016 (IR 2016), SI 2016/1024. In the case of liquidation, the relevant provisions are found in IA 1986, ss 178–182 and in IR 2016, SI 2016/1024, rr 19.1–19.11. Disclaimer is effected by the liquidator authenticating and dating a notice of disclaimer. Within seven business days of dating of the notice of disclaimer, the liquidator must then deliver or serve copies of the authenticated and dated notice of disclaimer to all persons who to the liquidator’s knowledge are persons interested as described in IR 2016, SI 2016/1024, r 19.3. The rights

Unauthorised works to a listed building can be a criminal offence, but criminal liability cannot pass to a successor in title. The person(s) responsible for the unauthorised works will remain criminally liable even after the sale of the property. The unauthorised works should have been discoverable on a proper inspection of the property, or been declared by the seller. Alternatively, if the local planning authority (LPA) was aware of the unauthorised works, it should have a record of enforcement action commenced which would have been revealed on carrying out a local search. Any purchaser of a listed building will want to take particular care in negotiating with the seller, to ensure that previous authorised and unauthorised works are revealed. Although criminal liability for unauthorised works does not pass to a subsequent purchaser, the purchaser could be compelled to carry out remedial works (which could in some instances be very

Disclosure statement CPR 31.10 sets out the procedure for giving standard disclosure. This requires a party to make a list of documents in the relevant practice form (N265) which includes a disclosure statement (see the annex to CPR PD 31A). CPR 31.10(5) requires a list of documents to include a disclosure statement which should indicate the individual statements listed in CPR 31.10(6): • setting out the extent of the search undertaken to locate documents to be disclosed • certifying that the party giving disclosure understands the duty to disclose documents • certifying to the best of his knowledge he has carried out that duty Unless the parties have agreed in writing that the litigant in person may disclose documents without a disclosure statement, that party

Private Client analysis: New year, new rules. From 1 January 2022, provisions in the UK’s double tax agreements (DTAs) with Guernsey and the Isle of Man on the mutual enforcement and collection of taxes come into force. In practical terms, this means that UK tax will from now on generally be enforceable in Guernsey and the Isle of Man (and vice versa). This is an important development for individual taxpayers, trust companies and other professional services providers alike and is indicative of a broader change underway in cross-jurisdictional enforcement of taxes. Written by Hugh Gunson and Guy Bud of Charles Russell Speechlys.

We have assumed that: • the interest in the French property constitutes immovable property under English law • the minor grandchildren are habitually resident in the UK Under English conflict of laws rules, the capacity to take an interest in French immovable property is determined by French law as the law of situs. Furthermore, French law will also determine the formal validity of a transfer of the interest. The question indicates that, as a matter of French law, a parent can sign the transfer document on behalf of the minor. The