An instrument is validly executed as a deed by an individual only if it is signed by them in the presence of a witness who attests the signature. The witness must be present at the time of execution—it is not sufficient for the witness to attest the signature separately at a later date (section 1(3) of the Law of Property (Miscellaneous Provisions) Act 1989 (LP(MP)A 1989)). Alternatively, it may be signed at their direction but only if it is signed in their presence and the presence of two witnesses who each attest the signature. To ‘sign’ a deed is non-exhaustively defined in LP(MP)A 1989, s 1(4) as an individual ‘signing the name of the person on whose behalf he executes’ and ‘making one’s mark on the instrument’. See Practice Note: Deeds. In respect of witnessing, the Law Society Practice Note on execution of a document using an electronic

You may wish to consider separately the position for employment law purposes and for tax purposes. For employment law purposes, an individual who provides work or services for another person may be: • a worker, in which case they will have certain rights under employment law • an employee, in which case they will have additional rights under employment law (eg, unfair dismissal, maternity leave and redundancy rights) • neither a worker nor an employee (ie, the individual is self-employed, or an independent contractor), in which case they will have no rights under employment law From a tax perspective, an individual is either employed or self-employed; there is no third category. While some of the same caselaw is relevant to the question of employee status in the context of tax law and employment law, there is a divergence in the approach taken by the tribunals and courts in dealing with employee status for these purposes. This may mean that,

We direct you to Employer's liability—overview and in particular, the following Practice Notes: • The employer's duty of care • Section 69 of the Enterprise and Regulatory Reform Act 2013 • The Pre-Action Protocol for Low Value Personal Injury (Employers' Liability and Public Liability) Claims (if the potential claim is under £25,000) Depending on the type of injury/accident, we also recommend guidance under the breach of statutory duty heading within the above subtopic, eg: • Accidents caused by the workplace environment • Accidents caused by work equipment • Accidents caused by the provision of personal protective equipment We have also set out some specific guidance below: Health and Safety at Work etc Act 1974 As laid out in section 1(a) of the Health and Safety at Work etc Act 1974 (HSWA 1974), HSWA 1974 is for the purpose of ‘securing the health, safety and welfare

The Equality Act 2010 (EqA 2010) contains provisions designed to achieve equality between men and women in pay and other terms of employment where the work of an employee and their comparator—a person of the opposite sex—is equal. It does so by providing for a sex equality clause to be read into the employee’s contract of employment. This is designed to ensure parity of terms between the employee and his or her comparator. A similar provision—referred to as a sex equality

Possession is 'adverse' if it is by someone who has no right or permission to be in possession of the land in question. However, in a limited category of cases a more rigorous definition will apply. See Practice Note: Establishing adverse possession of land, which outlines that adverse possession requires a declaration that both 'factual possession' and an 'intention to possess' are enjoyed by an occupier. If a person is in possession of land with the express or implied permission of the true owner, intention to possess cannot be shown. An intention to use the land merely until prevented from doing so will also not amount to the requisite intention,

This Q&A assumes that the person coming to the UK as a visitor is not an employee of either the UK-based company or the company in their home country. Visitors must not intend to work in the UK, as set out in Practice Note: Visitors: prohibited and permitted activities: The Immigration Rules, Appendix V: Visitor contains a specific definition of work which is not contained in the Immigration Rules, Introduction. Unless it is work of a type expressly permitted in the Immigration Rules Appendix Visitor: Permitted Activities, Immigration Rules Appendix Visitor: Permit Free Festivals

This Q&A refers to a UK resident and domiciled individual; a property that is not the individual’s principal private residence; and profits or gains that are generated by the disposal of the flats after construction. The tax treatment of property development costs and returns depends heavily on whether the person is trading or investing in land. This question is considered in detail in Practice Note: Dealing in property or property investment? Factors that need to be taken into account in determining whether a particular individual is trading or investing include: • whether there have been any previous transactions in land, their frequency and the intervals between them • whether there was intention at the time of the acquisition of the land: ◦ to develop and sell it on ◦ to keep it for own use, or ◦ to

In general, a valid contract may be made by any person recognised by law as having legal personality, that is natural persons, corporations and the Crown. However, the following classes of persons are in law incompetent to contract, or may have their capacity to contract limited in certain ways: (1) bankrupts; (2) minors; (3) those suffering from a lack of mental capacity; (4) those under the influence of drink or drugs; (5) partnerships;

The answer to this Q&A lies in the common law of merger. According to Halsbury’s in Merger of term at law and in equit 'At common law where a term of years becomes vested in the owner for the time being of the reversion immediately expectant on the term, the term is merged in the reversion. Thus a person cannot

A charge is an interest in land, usually granted by a property owner to secure a debt. A charge by way of legal mortgage and any other similar charge on land which is not created by an instrument can subsist at law, whereas any other charge in or over land will take effect as equitable interests (section 1 of the Law of

This Q&A considers whether an individual can grant a private charge over a home and if are there any circumstances where it would be illegal or unlawful to do so?

Principal private residence (PPR) relief is a relief from capital gains tax (CGT). It is available on the gain realised on the disposal of a dwelling house or land occupied and enjoyed with the dwelling house, which is or has at any time during the period of ownership been the only or main residence of the owner. If the residence has not been the only or main residence throughout the period of ownership (subject to certain permitted absences) or if the individual has not been resident in the same territory as the house or land for a time during their period of ownership, only part of the gain