Section 105(5) of the Inheritance Tax Act 1984 provides: ‘Shares in or securities of a company are not relevant business property in relation to a transfer of value if at the time of the transfer

Framework agreements can be set up in a variety of ways under the Public Contracts Regulations 2015, SI 2015/102 (PCR 2015, SI 2015/102). However, PCR 2015, SI 2015/102, reg 33(6) states: ‘Contracts based on a framework agreement may under no circumstances entail substantial modifications to the terms laid down in that framework agreement’ The latitude afforded to the contracting authorities will be set out in the relevant framework agreement itself. Some will allow mini-competitions and variations of certain terms in certain circumstances, some will not. Individual assessment and advice on each framework agreement should be considered. It is possible for a framework agreement to be set up in such a way that there is flexibility in relation to both the way a mini-competition can be run under the framework agreement and the call-off terms that apply.

The Vice-President of the Court of Protection, Mr Justice Hayden, has issued guidance for judges and practitioners offering practical solutions to some of the issues being raised in connection with coronavirus, including this question. See Court of Protection: Guidance COVID-19. In

Under Appendix FM and Appendix FM-SE of the Immigration Rules, the financial requirements are assessed as at the date of application. Evidence submitted must demonstrate that the requirements were met on that date, and the relevant supporting evidence periods must run backwards from it. Date of assessment and evidential periods For applications relying on cash savings, the key provisions are found in the Immigration Rules, Appendix FM-SE, paras 11 and 11A. These provide that: • evidence of cash savings must be provided in the form of personal bank accounts showing the cash savings throughout the period of six months prior to the date of application and accompanied by a declaration as to the source of the cash savings,

A certified copy is an accurate, complete and current copy (usually a photocopy) of an original document. The certified copy will include a statement that it is a true copy of the original as at the date certified. It does not certify that the original document is genuine, only that it is a true copy of the original. There are numerous reasons for obtaining a certified copy of a document in the context of commercial transactions. For examples, see Practice Note: Certified copy requirements in commercial transactions. A certified copy may be adduced in evidence provided that it has been authenticated appropriately (see section 1 of the Evidence Act 1845). There does not seem to be any authority which confirms whether a certified copy in digital format (required for it to be sent or received via email) would satisfy such statutory requirements but see Q&A: Where no original can be located, what is the status of a PDF copy of an original agreement for evidential purposes in the context of litigation? As a matter of best practice, when asked to submit

Contracting out provisions Almost all claims that may be brought in an employment tribunal derive from a jurisdiction created by statutory provisions. Each such set of statutory provisions will include a provision that prevents the parties (or potential parties) to an employment tribunal claim from reaching an agreement that purports to settle the claim and, in so doing, purports to have the effect of ousting the jurisdiction of the employment tribunal to adjudicate upon the dispute. These provisions are usually referred to as ‘contracting-out provisions’, and they appear in similar form in a wide variety of employment legislation, eg in the Employment Rights Act 1996 (ERA 1996), the Trade Union and Labour Relations (Consolidation) Act 1992 (TULR(C)A 1992) and the Equality Act 2010). They are designed to protect claimants (or potential claimants) by preventing them from

It is possible for class rights to exist outside a company's articles of association. A company having a share capital may have separate classes of shares. It should be noted that the rights attaching to a share will not necessarily be class rights. There is nothing in the Companies Act 2006 (CA 2006) to assist in identifying or defining a class right, other than CA 2006, s 629, which states that shares are of one class if the rights attached to them are in all respects uniform (but that the rights attaching to shares are not regarded as different from those attached to other shares simply because they do not carry the same rights to dividends in the 12 months immediately following allotment). The existence or not of a class right has

A joint committee is a committee consisting of members of two or more authorities established for the joint discharge of any functions of those authorities in accordance with section 101 of the Local Government Act 1972 (LGA 1972)(see Parliamentary committees). Co-opting of non-members onto local authorities We refer you to the following information, taken from the extract from Encyclopaedia of Forms and Precedents. Any overview and scrutiny committee, ordinary committee, sub-committee, joint committee or area committee may co-opt people who are not members of the appointing authority. As many co-optees as are desired can be appointed to a committee, sub-committee, joint committee or area committee of a local authority,

Can collective enfranchisement be refused by the landlord if one tenant is in breach of their lease? It is a matter of law, rather than the landlord’s opinion, as to whether there is a right to collective enfranchisement. The law is contained within the Leasehold Reform, Housing and Urban Development Act 1993 (LRHUDA 1993), see our Practice Notes: Guide to the right to collective enfranchisement under the Leasehold Reform, Housing and Urban Development Act 1993 and Quick guide to time limits for collective enfranchisement under the Leasehold Reform, Housing and Urban Development Act 1993. There are broadly two requirements; (a) eligible tenancies and (b) a sufficient number of qualifying tenants. See our Practice Notes: Guide to the right to collective enfranchisement under the Leasehold Reform, Housing and Urban Development Act 1993 and Quick guide to time limits for collective enfranchisement under the Leasehold Reform, Housing and Urban Development Act 1993. The building must

The position of a tenant who remains in occupation at the end of a business lease depends on whether or not the lease has security of tenure under the Landlord and Tenant Act 1954 (LTA 1954). If

For guidance in respect of the court procedure for commercial service charges, see Practice Note: Commercial service charges—disputes and procedures, under the heading ‘What to do in the event of a dispute—court proceedings’. As set out in this Practice Note, the correct forum for commercial service charge disputes (other than by any right to challenge under the Royal Institution of Chartered Surveyors (RICS) Code of Practice Service Charges in Commercial Property agreement (which will shortly be superseded by RICS professional statement, ‘Service charges in commercial property’, which is anticipated to be effective for all service charge periods from 1 April 2019) or alternative dispute resolution

The Companies Act 2006 (CA 2006) contains limited provisions in relation to, or regulating, directors’ decision-making. While the CA 2006, s 248 provides that every company must ensure that minutes of all proceedings of board meetings are recorded and kept for at least ten years from the date of the meeting, the way that meetings are convened and conducted will vary, and may be stipulated by the company’s articles of association. The articles of each company within the corporate group should be checked for any provisions relating to the calling and holding of board meetings which should be complied with (eg requirements as to notice, quorum, conflicts of interest and eligibility to