There are a number of issues to consider in the context of your question, including: • the scope of the trust powers of appointment • the relevant laws applicable to the offshore trust • the law of the jurisdiction in which the settlor was resident and/or domiciled at the relevant times • the requirements for a document to be admitted to probate in England and Wales and how additional documents may be incorporated into a Will or other testamentary document • possible tax considerations

On 6 April 2015, new rules came into force which levy a capital gains tax (CGT) charge on the disposal of UK residential property by non-residents, including offshore trustees. The extended CGT charge takes precedence over existing anti-avoidance provisions that attribute gains to UK resident settlors

For the purposes of this Q&A we have assumed that the statutory undertaker is a sewerage undertaker. This Q&A is relevant where the apparatus is in England. Power to lay pipes The Water Industry Act 1991 (WIA 1991) gives a water or a sewerage undertaker a statutory right to lay pipes above or below ground, and grants rights of access onto private land for inspection, maintenance and alterations under WIA 1991, s 159; see Practice Note: Statutory wayleaves and rights of access. In establishing whether this section applies, 'relevant pipe' for these purposes includes a water main, a service pipe and a main sewer, although powers to lay service pipes are more restricted. For definitions of these terms we refer you to WIA 1991, s 219. For these purposes, WIA 1991, s 219(2) provides that references to a pipe, including

It is assumed in this scenario that the notice is an agreed notice because it is a notice entered under the Land Registration Act 1925 which is treated as an agreed notice by virtue of paragraph 2(1) of Schedule 12 of the Land Registration Act 2002 (LRA 2002). We also assume that there is no possibility of locating the contract in the pre-registration deeds or by obtaining historical copies of the register using form HC1 or by obtaining an office copy of the entry in the Land Charges register from the Land Charges Department. An agreed notice may be removed if the registrar is satisfied that the interest

In the case of leases, the service of notices will be governed by common law, express contractual provisions or by statute, depending on the terms of the lease and the type of notice being served. At common law, service by landlord or tenant of a notice to quit or of any other requisite notice may be effected by: • personal delivery to the tenant or to the landlord or • post or • delivering it to his duly authorised agent (a spouse, servant or employee at the premises is taken to be so authorised—see below) If the service provisions incorporate the Law of Property Act 1925, s 196, this provides that: (3) Any notice required or authorised by this Act to be served shall be sufficiently served if it is left

Effective service of the referral notice and other documents is essential for any party wishing to pursue adjudication as a means to resolve a dispute. If this issue is left uncertain, it is likely that a responding party would use it to challenge enforceability of the award upon enforcement. Section 115 of the Housing Grants, Construction and Regeneration Act 1996 (HGCRA 1996) provides that the parties are free to agree in their contract the manner of service of ‘any notice or other document required or authorised to be served in pursuance of the construction contract or for any of

For the three-month notice period to apply, there must have been an amount payable in respect of the goods that was incurred before the giving of the notice. This implies that there must have been some form of prior agreement between the bailor and the bailee by which, for example, the bailor agreed to be liable for the bailee’s costs of storing the bailor’s goods if they were to become the bailee of them, which existed prior to any service of a notice of intention to sell. For example, this could occur

The Royal Institution of Chartered Surveyors (RICS) Common Auction Conditions (see RICS—Auctioneers selling real estate (incorporating Common Auction Conditions) (7th edition)) make provision for the service of a notice to complete by either the seller or the buyer. Service requires the other to complete within ten business days, excluding the date on which notice is given, making time of the essence. There is no prescribed form. It mirrors the provision which is made, for example, in the Law Society’s Fifth Edition of the Standard Conditions of

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