A clause preventing or discouraging a beneficiary from going to court to contest a trust.

The general rule, set out in section 48(3)(a) of the Inheritance Tax Act 1984 (IHTA 1984), is that property comprised in a settlement is excluded property if it is non-UK situs and the settlor was neither domiciled in the UK nor deemed domiciled when the property became comprised in the settlement. The settlor’s domicile must be tested on each occasion on which property becomes comprised in the settlement. This

In answering this Q&A we have assumed the following: • that the trust and the company in question are both resident outside the UK for UK tax purposes • that the trust’s shareholding in the company constitutes an interest in a close company within the meaning of paragraph 2(1) of Part 1 of Schedule A1 of the Inheritance Tax Act 1984 (IHTA 1984) • that the residential property in question constitutes a UK residential property interest within the meaning of IHTA 1984, Sch A1, Pt 1, para 8 • that the trust has made a loan to the company, which is still outstanding Valuation of A’s shareholding IHTA 1984,

The fact that a building is a house or flat (ie designed wholly for residential purposes) does not prevent it falling within the scheme of the Landlord and Tenant Act 1954 (LTA 1954). If the property comprised in the relevant tenancy ‘includes premises which are occupied… for the purposes of a business’ (LTA 1954, s 23(1)), and that business activity is a significant purpose of the occupation and not merely incidental to any residential use (see eg Cheryl Investments Ltd v Saldanha), the letting properly

Local Government analysis: In an unusual case, in which there appears to have been failures on both sides to most effectively advance their cases, the High Court, in a non-citeable judgment, helpfully restates the law in relation to licensing appeals, clearly explaining that a de novo hearing is to be decided on the basis of the information available at that appeal hearing and as at that date (and not reviewing the decision under appeal as at the date of the original decision) before going on to restate, and give a useful commentary on, the law in relation to the application of, and provisions for departure from, policy. Written by David Wilson, licensing consultant at A2Z Licensing.

Any obligations in relation to confidential information will endure for as long as that information remains confidential. Accordingly, if the information was not confidential to start with or has ceased to be confidential, then it is unlikely that a Court will uphold undertakings in relation to it. A non-disclosure agreement (NDA) is intended to protect a party’s confidential information. Generally, an NDA requires a party receiving that information: • not to disclose the information to any other party, and • (quite often) not to use the information other than for a particular purpose In considering whether information received under an NDA can be disclosed by the receiving party,

Part 7 of the Charities Act 2011 (CA 2011) makes provision in relation to dispositions of land involving charities. CA 2011, s 117 provides that no land which is held by or in trust for a charity is to be disposed of without an order of the court or the Charity Commission. However, CA 2011 provides for numerous exceptions to this rule. CA 2011, ss 119–121 contain other restrictions on dispositions of land involving charities, which vary according to the nature of the disposition (for example, in the case of the granting of a lease, according to the length of the term of the lease). CA 2011, s 122(1)–(2) provides that a ‘conveyance, transfer,

A non-molestation order is an order granted pursuant to section 42 of the Family Law Act 1996 prohibiting a person (‘the respondent’) from molesting another person who is associated with the respondent or from molesting a relevant child. The order may be expressed so as to refer to molestation in general, or to particular acts of molestation, or to both, and may be made for a specified period or until further order. A person who, without reasonable excuse, does anything that they are prohibited from doing by a non-molestation order is guilty of a criminal offence. The Crown Prosecution Service may therefore decide to prosecute the case in the event that

A non-party to litigation can, under CPR 5.4C, if the court gives permission, obtain from the records of the court a copy of a document filed by a party, such as for example an expert report. For further guidance, see Practice Note: Non-party access to court documents and information in civil proceedings, in particular section: Non-party access to court documents and information in civil proceedings—Obtaining copies of other documents or communications with the court under CPR 5.4C. Further, the court has inherent jurisdiction

Under the Landlord and Tenant Act 1987 (LTA 1987), certain landlords are prohibited from making certain disposals without first serving a notice on the ‘qualifying tenants’ of the premises. The notice must, among other things, state that it constitutes an offer by the landlord to enter into a contract which may be accepted by the requisite majority of tenants. During the period for acceptance of the offer, the landlord must not dispose of the property except to a person nominated

See Checklist: Checklist for the creation and registration of easements. Where a lease of more than three years but fewer than seven grants easements, those easements must be registered against the servient land. Easements which are not registered against the landlord’s title are not legal

A person with the care of a ‘qualifying child’ may apply to the Secretary of State for a maintenance calculation by the CMS. A child is a qualifying child in accordance with section 3 of the Child Support Act 1991 (CSA 1991) if one or both of their parents is not living in the same household as them. A non-resident parent who is self-employed is obliged to pay child maintenance just as an employed parent is. The difference is that it can be more difficult for