STOP PRESS: From 6 April 2017, the Insolvency Rules 1986, SI 1986/1925 were revoked and replaced by the Insolvency (England and Wales) Rules 2016 (IR 2016), SI 2016/1024. The content in this Q&A may have been affected by this change. Rule 4.191A of the Insolvency Rules 1986, SI 1986/1925 (IR 1986) (as amended by the Insolvency (Amendment) Rules 2010, SI 2010/686) sets out that the application (of an interested party) made under section 178(5) of the Insolvency Act 1986 (IA 1986) must be delivered to the liquidator:

It is assumed that the notice gave the landlord's name but there was an error in the address to which it was sent; there was no error in identifying the lease to be terminated. This Q&A raises issues about proper service on a landlord, by a tenant, of a notice to end a lease. In this scenario, the correct party to be served has been identified and the notice bore their name, but there was an error in the recipient's address. As a result, when the notice was served by post, the notice never reached the intended recipient. Does the non-receipt of the notice by the landlord mean that the notice has not been served? In

Chapter II of the Leasehold Reform, Housing and Urban Development Act 1993 (LRHUDA 1993) makes provision for qualifying tenants of flats to acquire a new lease. The procedure requires service by the tenant of a notice pursuant to LRHUDA 1993, s 42. LRHUDA 1993, s 45 provides that the landlord shall give to the tenant a counter-notice which must either admit or not admit the right, or state that an application for redevelopment is intended to be made by the landlord, and must state which of

Under section 43(3) of the Leasehold Reform, Housing and Urban Development Act 1993, the benefit of a tenant’s notice of claim is not capable of subsisting apart from the lease of the entire flat, and if the lease is assigned without the benefit of the notice, the notice is deemed to have been withdrawn. In other words, the benefit of the notice can only be assigned contemporaneously with the assignment of the lease. In the first decision under this provision, the County Court (in Aldavon Co Ltd v Deverill) held that

The Leasehold Reform, Housing and Urban Development Act 1993 (LRHUDA 1993) allows a qualifying tenant to apply for an extension to a lease of a flat. The process is commenced by the tenant serving a notice under LRHUDA 1993, s 42. By LRHUDA 1993, s 42(3) various matters must be specified within the section 42 notice, including at LRHUDA 1993, s 42(3)(f) the date by which the landlord must respond to the notice by giving a counter-notice pursuant to LRHUDA 1993, s 45. By LRHUDA 1993, s 42(5) that date must be a date falling not less than two months after

Section 8(3) of the Housing Act 1988 (HA 1988) provides that a notice in the prescribed form under section 8 must inform the tenant that: ‘(c) those proceedings will not begin later than twelve months from the date of service of the notice.’ Unfortunately there is no definition of ‘begin’

We are not aware of any authority on this specific point. Special condition 1.3.7(e) of the Standard Conditions of Sale (Fifth Edition) states: ‘A notice or document sent by the following means is treated as having been received as follows: (a) by first-class post: before 4.00pm on the second working day after posting (b) by second-class post: before 4.00pm on the third working day after posting (c) through a document exchange: before 4.00pm on the first working day after the day on which it would normally be available for collection by the addressee (d) by fax: one hour after dispatch (e) by e-mail: before 4.00pm on the

Strictly, two consequences could follow from the over-sight: • a maximum penalty of £300 could be imposed on the company secretary under section 17 of the Stamp Act 1891 for registering each share transfer in the absence of certificate 1 being completed on the reverse of the form or the form being duly stamped with £5

This Q&A looks at the priority and transfer of registered charges. Note that the Q&A only considers the transfer and priority of registered charges in the context of registration at HM Land Registry. The basic rule is that the priority of interests affecting a registered estate or charge is generally determined by the date of their creation. This is the effect of section 28 of the Land Registration

Form A restriction A Form A restriction generally indicates that the beneficial interest in the relevant property is held as tenants in common (see Practice Note: Trusts of land for property disputes lawyers—overview). The function of a Form A restriction is to ensure that that interest is overreached on a disposition, and so the standard Form A restriction provides that there can be no disposition by a single registered proprietor unless authorised by the court. Absent such an authorisation, a second trustee would need to be appointed in order to effect any disposition in

For information on the pre-owned assets tax charge (POAT), see Practice Note: Income tax—pre-owned assets. For the POAT charge to apply to land: • the taxpayer must occupy the land wholly or with others, and • either the disposal condition or the contribution condition must apply, otherwise than in an excluded transaction Occupation of land The term ‘occupation’ is not defined. HMRC construes the term quite widely. It certainly includes residence and being physically present at the property concerned but also extends to storage and occasional use when

The response does not consider the tax implications for A of settling the rental property in trust. We refer you to the following Q&As which consider whether a gift of an undivided interest in a share of land is a gift with reservation of benefit for inheritance tax purposes: • Is it a gift with reservation of benefit (GROB) where an undivided half share of a property (that falls under one title and is split as to 1/2 being a basement flat and 1/2 being a commercial premises that is let) is given to the donee