Immigration Rules, Part 8, para 319C sets out the requirements for partners of Tier 2 (General) migrants when applying for leave to remain. These include that: ‘…(d) The marriage or civil partnership, or relationship similar to marriage or civil partnership, must be genuine and subsisting at the time the application is made. (e) The applicant and the Relevant Points Based System Migrant or Appendix W worker must intend to live with the other as their spouse or civil partner, unmarried or same-sex partner throughout the applicant’s stay in the UK.’ Note that, in relation to an extension of stay, this intention to live together requirement will also have been a requirement for their preceding application for leave to remain/entry clearance in the category. The Home Office Policy guidance (version 02/2020) in relation

From an inheritance tax (IHT) perspective, much will depend on whether the shares qualify for relief from IHT as business property and/or agricultural property. If the property does not qualify for relief, then when the first spouse dies it is probably better for their shares to be left to the surviving spouse, to take advantage of the spouse exemption. The shares will benefit from a tax-free uplift in value for capital gains tax (CGT) purposes, and the surviving spouse then has the option to make a gift of the shares with a view to mitigating the IHT that would be charged

If H died domiciled outside England and Wales, it may be possible for the South African grant to be resealed in England and Wales to allow H’s UK assets to be administered without the need to apply for a new grant, see Practice Note: Resealing of foreign grants. If H died domiciled in England and Wales, however, it will be necessary to apply for letters of administration here, as authority to administer an estate in England and Wales depends on a grant of representation. Any person who, under the Non-Contentious

Switzerland is officially known as the Swiss Confederation. It is a federal republic made up of twenty six cantons. When taking advice on Swiss law, be careful to ensure that you take advice on the laws and procedures of the relevant canton where the deceased’s estate will be administered so as to avoid potential difficulties. The question itself does not distinguish between immovable property (such as freehold land) and moveable property (such as chattels, money or shares). It is very likely that these different types of property will be treated

Stamp duty land tax (SDLT) applies to chargeable land transactions. A land transaction is an acquisition of a chargeable interest. Subject to some exceptions, the amount of SDLT is determined by the chargeable consideration for the land transaction. Chargeable consideration includes money and money’s worth and also

Useful guidance on how the court is likely to treat assets which have increased in value post-separation was provided in JL v SL (No 2) (at paras [41] and [42]) as follows: ‘… for those assets which were in place at the point of separation. They remain matrimonial property but the increase in value achieved in the period of separation may be unequally divided. I emphasise may. Obviously passive growth will not be shared other than equally, and there will be cases where on the facts even active growth will be equally shared …’ and: ‘On the other hand there will be cases where the post-separation accrual relates to a truly new venture which has no

We have assumed that: • the terms of the settlement provided that on the death of one of the life tenants, his or her life interest would accrue to the other life tenant • each life tenant had an equal interest in possession (that is 50% each) • the death of the first life to die occurred on or after 22 March 2006 • the interest in possession of the surviving life tenant is not a disabled person’s interest Firstly, the settled property

For spouses/civil partners there is a presumption for tax purposes that they are beneficially entitled to income arising from jointly owned property in equal shares Income Tax Act 2007, s 836. In practice, this means that the income and expenses are simply split

It is possible that a right to occupy can constitute a qualifying interest in possession; however, it depends on the drafting of the Will. For further reading on this subject, see: • Practice Note: Will drafting—the family home • Practice

The original legatees of the estate may vary any dispositions made in their favour under the Will of a deceased person or the intestacy rules applicable to the deceased person’s estate. If the conditions set out in section 142 of the Inheritance Tax Act 1984 (IHTA 1984) are met, the replacement legatees specified in the variation will be treated for inheritance tax (IHT) purposes as having directly received the legacy from the deceased at the date of death. Similar reliefs apply for capital gains tax (see section 62(6) of the

The liability of a non-resident parent (NRP) to pay child support maintenance is calculated by reference to: • their gross income (up to £3,000 per week) • the number of qualifying children for whom maintenance is payable • the number of other children living in the NRP’s household, and • any adjustment to reflect the number of overnight stays the qualifying children have with the NRP on average over the course of a year See Schedule 1 Part I to the Child

Dispute Resolution analysis: The Supreme Court upheld a Court of Appeal decision not to grant relief from sanction from an unless order pursuant to CPR 3.9(1). This overturned the first instance decision allowing relief on a second application because of a change of material circumstances, as James Latham, partner at Moon Beever, explains.