There are two main considerations relevant to the idea of sacrificing a taxable payment in lieu of notice (PILON) payment into a pension scheme: Scope of section 408 exemption The exemption under section 408 of the Income Tax (Earnings and Pensions) Act 2003 (ITEPA 2003)—which enables a termination payment to be made tax-free as a pension contribution—will not necessarily apply to a PILON. For the ITEPA, s 408 exemption to apply, the employer contribution must fall within the scope of ITEPA 2003, s 401. For this, the employer contribution must not be otherwise subject to income tax [see ITEPA 2003, s 401(3)]. In other words, the exemption does not have the power to remove a charge under ITEPA

Loan notes are often subject to specific transfer restrictions so the Personal Representatives (PRs) would first need to review the relevant terms and conditions of the loan note instrument under which the loan notes were issued and then ensure compliance with such provisions. Subject to any restrictions on transfer in the loan note instrument and assuming the loan notes are not the subject of a specific gift under any Will, the PRs

On the death of a shareholder, their shares are transmitted to their personal representative (PR) automatically (ie they are transferred by operation of law, without any instrument of transfer being required), unless the shares are held jointly. Where the shares are held jointly, the interest of the deceased shareholder passes automatically to any remaining joint shareholder, in accordance with the company’s articles (for further information, see Practice Note: Joint shareholders). A PR may be an executor, if the deceased shareholder made a will, or an administrator, if the shareholder has died intestate. Where a person dies having made a will, their real and personal estate vests in their executor from the date of death (Woolley v Clark) without any interval of time (Whitehead v Taylor). An executor may generally do before probate all things which pertain to the executorial office (Kelsey v Kelsey). Where a person dies intestate or with no executor with power to obtain probate of a will, their real and personal

Where any judgment or order is made by the court against a party or non-party to litigation for the payment of a sum of money, that judgment or order is binding on their personal representatives (PRs) who will usually be substituted for the deceased party to any ongoing litigation under CPR 19.2(4)(a). Under CPR 44.7(1), the time for complying with an order for costs is 14 days from the date of the order under CPR 44.1(1)(a), unless the court specifies otherwise under CPR 44.7(1)(c). The deceased beneficiary’s PRs are bound to satisfy all and any judgments and orders against the deceased beneficiary so far as they may be able from the assets in the deceased beneficiary’s estate. Under section 421(4) of the Insolvency Act 1986, an estate is insolvent where its value is insufficient to meet all the deceased’s debts and liabilities in full. Where an estate is, or is likely

Anyone can make a planning application for the development of land. The applicant does not need to own the

We have assumed that the planning permission in question is granted on application by the local planning authority or Secretary of State on appeal. The answer to this question is likely to depend, at least in part, on the particular terms of the notice of planning permission and how it is to be interpreted, but in the event of any controversy or dispute, careful attention to the terms of section 56 of the Town and Country Planning Act 1990 (TCPA 1990) is required. As is widely-known, development is defined by TCPA 1990, s 55 and may consist of what is known as ‘operational development’ or of a ‘material change of use’ of land. Often a particular development project will involve both but the two forms of development

As a general principle, where a proposed development of a building, whether operational development or a material change of use, benefits from a permitted development right under the Town and Country Planning (General Permitted Development) Order 2015 (GPDO 2015), SI 2015/596 so that the development proposed is permitted development, then planning permission is not required. When a planning permission is implemented, or development that is permitted development is commenced, is a matter

Administration of the sub-contract The general duties and obligations of contract administration will depend on the scope of the building contract or sub-contract, and may be undertaken by different parties, but generally include: • supervising the performance of the works in accordance with the sub-contract • issuing instructions • certifying the amount of payment due to the sub-contractor and making appropriate deductions • reviewing and assessing variation and extension of time claims The contractor is normally responsible for carrying out the majority of the contract administration under a sub-contract, such as supervising works and certifying payments due to the sub-contractor. It may, in some situations, engage an independent third party to carry out or assist with these functions. Under many standard form sub-contracts, the contract administrator/architect under the main contract (CA) is also referred to and has a role in respect of the sub-contract. See, for example, the JCT Standard Building Sub-Contract Conditions 2016 where, inter alia, the CA may approve the quality or standard of materials/workmanship where specified

For information on the issues that arise when post-termination restrictions are being introduced after employment has begun, see Practice Note: Incorporation of post-termination restrictions, in particular the section entitled: Introducing post-termination restrictions during employment. Particular issues arise where the employer is seeking to introduce new post-termination

The Finance Act 2004 (FA 2004) introduced a restriction on principal private residence (PPR) relief if the gain arising on disposal of the property includes a gain ‘held over’ under section 260 of the Taxation of Chargeable Gains Act 1992 (TCGA 1992). Prior to 10 December 2003, a fairly common tax-planning strategy was to settle a property (eg a holiday home) on a discretionary trust, holding over the gain. If a beneficiary of the trust occupied the property as their home, the property could be sold, and the whole of the gain arising (including the ‘held over’ element) would escape taxation. FA 2004 changed the position. Since 10 December 2003, TCGA 1992, s 226A now provides that no PPR relief is available in the circumstances described above. In other words, the whole gain is taxable, both the

Waiver There is very little authority as to whether the concept of waiver can be applied when a party has failed to comply with a civil procedure rule. It was held in Edray that if waiver is a relevant concept, the party’s knowledge of the right to waive is essential. Estoppel by convention The application of this estoppel, when dealing with issues as to service, was considered in Edray. The following were set out: • House of Lords in Kenneth Allison—an agreement to accept service of a writ in a particular way gave rise to an estoppel

Historically, the power of prosecution rested originally neither with the private party, nor the public prosecutor, but with the court (see Angus Mackintosh, per Lord Justice-Clerk (Moncrieff) [para 253]). Scotland has, for many centuries, had a system of public prosecution in which the Lord Advocate is recognised as the prosecutor in the public interest. Whatever may have been the origin of these high powers in the Lord advocate, he is now invested with them in the fullest and most unlimited extent so that his title to prosecute is universal (Hume, Commentaries on the law of Scotland, vol. ii., p.133). It remains open to a private citizen to apply to the court for permission to bring a private prosecution by way of a Bill for Criminal Letters. However, the circumstances in which such permission may be granted have repeatedly been described as ‘exceptional’ and will only be granted in ‘very special circumstances’ (Stewart v Payne, [paras 85 and 87]). Who can bring them? To bring a private prosecution, an individual