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.

Restructuring & Insolvency analysis: The court held that a restructuring plan under Part 26A of the Companies Act 2006 (CA 2006), proposed by Argo Blockchain Plc (‘the Plan Company’ and ‘the Plan’), should be sanctioned. In addition to the fairness of the Plan, the judgment discusses the role of an independent advocate to protect retail creditors, the validity of class meetings attended by only one person, and the effect of a low turnout at class meetings generally. On these questions, it was held that (1) it was sensible to allow the independent advocate to criticise the fairness of a plan, (2) a valid class meeting required the attendance of at least two persons (except where the class only contained one creditor), and (3) a low turnout at the meeting does not preclude the relevant class from being treated as an assenting class, but it can in appropriate circumstances mean that the court should apply the test in CA 2006, s 901G rather than the ‘light touch’ rationality test usually adopted in respect of an assenting class. Written by Nora Wannagat, barrister at Tanfield Chambers.

The trustees of the pension scheme will be governed by the trust deed and rules of the scheme. The pension trust will require the trustees to pay any pension benefits to which the member is entitled during his lifetime to the member. We assume that the member has fully lost mental capacity as a result of the member’s dementia and there are no periods when the member is able to make his own decisions. We also assume that the member has begun

The think tank Labour Together has outlined a proposal for a new ‘Australian-style’ National Migration Plan to reform the UK's immigration system. The plan aims to reduce overall migration levels while ensuring the country's economic needs are met. Key features include multi-year banded targets for different visa routes, processes for in-year reallocation, and an emergency break mechanism if numbers exceed overall targets. The proposal emphasises more rigorous cost-benefit analysis of migration impacts and increased parliamentary accountability. Labour Together argues for replacing what it terms an ‘uncontrolled’ and ‘reactive’ approach with a system that prioritises the country's economic interests while addressing public concerns about high migration levels. It states that the plan would set credible, long-term targets for sustained reductions in immigration, complemented by strategies to increase domestic labour market participation and skills.

Dispute Resolution analysis: The Court of Appeal has overturned an exceptional order of Mr Justice Richard Smith which ordered a five-day hearing to determine whether documents used to obtain a freezing injunction were forged. The application to set aside that injunction would instead be heard alongside the substantive trial of the claim. Written by Phillip Patterson, barrister, Gatehouse Chambers.

Where a party finds that the provisions of a lease or other written contract appear to have an unexpected effect, or contain an error, the remedies open to it depend on the nature of the mistake and the way in which it arose. Where both parties to the lease are agreed as to how the provisions were intended to operate and are willing to stand by that original agreement, then the most straightforward and cost effective solution is to simply agree to a variation of the lease. It is more common, however, that there is disagreement as to how the provision was intended to operate, or that one party seeks to take advantage of the error in drafting. There are then three possible options open to the party who views the drafting as an error: • purposive interpretation of the lease • rectification of the lease • passing on losses

Employment analysis: A claimant’s mistake, if reasonably made, can justify an extension of a time limit on the basis of it being not reasonably practicable to have presented the claim in time. That is the case even if the claim was initially rejected by an employment tribunal under ET Rule 12 for being presented out of time on the basis that the mistake was not a minor error and it was not in the interests of justice to allow the claim to proceed, according to the EAT.

Corporate Crime analysis: In the May 2022 decision in Badea v Romania, the High Court was not persuaded by arguments advanced on behalf of the Requested Person (RP) that the post-Brexit Trade & Cooperation Agreement (TCA) necessitated a modified approach to the traditional ‘balancing exercise’ conducted in extradition matters where RPs rely on Article 8 of the European Convention on Human Rights (‘ECHR’—right to a private and family life). It was argued on the RP’s behalf that the current, narrow ‘proportionality bar’ under section 21A of the Extradition Act 2003 (EA 2003) was inconsistent with the language of the TCA which requires an assessment of proportionality in both accusation and conviction cases, distinct from Article 8 considerations. Written by Ben Brandon, partner and Jessica Dunk, associate at Mishcon de Reya.

Application of proceeds for sale Section 105 of the Law of Property Act 1925 (LPA 1925) provides thus: ‘Application of proceeds of sale The money which is received by the mortgagee, arising from the sale, after discharge of prior incumbrances to which the sale is not made subject, if any, or after payment into court under this Act of a sum to meet any prior incumbrance, shall be held by him in trust to be applied by him, first, in payment of all costs, charges, and expenses properly incurred by him as incident to the sale or any attempted sale, or otherwise; and secondly, in discharge of the mortgage money, interest, and costs, and