There are a number of conditions that must be met for a sale of a property letting business to be a transfer of a going concern (TOGC). One of these conditions is that the buyer (the new landlord) must use the assets transferred (the property) in carrying on the same kind of business as that carried on by the seller. Historically, HMRC took the view that carrying out transactions within a VAT group did not amount to a business for TOGC purposes. This meant that there could not be a TOGC on a property sale where the buyer

By section 130 of the Highways Act 1980 (HiA 1980) it is the duty of the highway authority to assert and protect the rights of the public to the use and enjoyment of any highway for which they are the highway authority, including any roadside waste which forms part of it. This includes a public footpath (HiA 1980, s 130A(2)). The duty extends to preventing, as far as possible, the stopping up or obstruction of any highway. There are various powers contained in the statute available to a highways authority. For example HiA 1980, s 143 provides that where a structure has been erected or set up on a highway otherwise

Practice Note: Long residence and private life states as follows: ‘For applications made from the 13 April 2023 permission under Appendix V: Visitor (alongside Appendix Short-Term Student (English Language) and Appendix Temporary Work—Seasonal Worker, as above) can no longer be counted as lawful residence. This change is likely to be a response to the Court of Appeal’s findings in R (Mungur) v SSHD [2021] EWCA Civ 1076, where time spent as a visitor was found to count as lawful residence. It appears that earlier time spent in the UK as a visitor can still be relied on, if the other criteria are met,

According to the Immigration Rules, time spent with leave granted under the ten-year route in the partner or parent categories in Immigration Rules, Appendix FM cannot be counted towards an application for indefinite leave (ILR) under the five-year route in either categories. In relation to ILR under the five-year partner route, Immigration Rules, Appendix FM states: 'E-ILRP.1.3. (1) Subject to subparagraph (2), the applicant must, at the date of application, have completed a period of continuous residence in the UK of at least 5 years (60 months) with the following: (a) leave to enter granted on the basis of entry clearance as a partner granted under paragraph D-ECP.1.1; or (b) limited leave to remain as a partner granted under paragraph D-LTRP.1.1; or (c)

We refer you to our Practice Note Land registration—classes of title which covers each of the four classes of titles (absolute, qualified, possessory or good leasehold) awarded by HM Land Registry. It looks at when and how a class of title can be upgraded at HM Land Registry, including the process of upgrading possessory title for leasehold properties. After first registration, the registrar has power to upgrade any inferior title if the statutory conditions for doing so are satisfied.

IP analysis: The 9 June 2025 judgment in Lifestyle Equities v SportsDirect.com Retail clarified that a trade mark proprietor can recover damages suffered by sub-licensees, even if those sub-licensees are not joined to the proceedings and the licences were not registered. Fiona Sellers, solicitor at Fieldfisher, unpacks the judgment and what it means for rights holders.

Under section 41 of the Finance Act 2018 (FA 2018), first time buyers of residential property where the purchase price is £500,000 or less and who intend to occupy the property as their main home can benefit from relief from stamp duty land tax (SDLT) for certain transactions with an effective date on or after 22 November 2017. For more details on when the relief is available, see Q&A: When does relief from stamp duty land tax for first time buyer’s apply? Does it apply if you are the sole purchaser acquiring a share of a property? For example, A and B currently own a property together. C is a first time buyer and wants to buy B's share. The relief will not be available if the trustees’ purchase of the dwelling

This Q&A assumes that: • this answer is not considering tax consequences • the remaindermen are of full age and capacity The trustees should carefully check all the terms of the trust and ensure that they are complied with. In this situation the trustees would usually transfer the trust assets to the remaindermen to terminate the trust. See Commentary: Termination before the end of the trust period: Underhill

The decision in Re Wynn’s Will Trusts [1952] Ch 271 In Re Wynn’s Will Trusts a power for the trustees to determine conclusively ‘whether any moneys are to be considered as capital or income’ was held to be void. The judge said that the insertion of a clause of this type is undesirable, because it is likely to ‘mislead equally trustees and beneficiaries as to their true position and rights’. It was seen as an attempt to oust the jurisdiction of the courts. Following this case, trustees should not be given a power for them to decide whether a sum is capital or income. Instead this is a matter of trust law and

Whether the trustees could be held personally liable will depend on all the circumstances—aspects to consider include the terms of the trust deed, the trustees’ compliance with their duties, the beneficiaries’ views/acquiescence and the performance of the investment/loss caused to the trust. In relation to trustees investing in socially responsible investments generally, see Practice Note: Trustees—environmental, social and corporate governance (ESG), which states that: ‘Trustees may be concerned about sacrificing financial returns for ESG impact. They may be concerned about being criticised, perhaps even sued for breach of trust in the future, for taking into account non-financial matters in their decision making process, for blindly following the beneficiaries wishes to make ESG investments or for investing in assets with poor financial performance.’ The

Legally, a trust does not exist until assets or property have been transferred to the trustees. The entitlement of a residuary beneficiary of a Will (in this case the trustees of a trust) does not crystallise until the end of the administration period. Therefore, subject to the further comments below, the trust may not be properly constituted until the end of the administration period, so the trustees would not have any powers and may not be trustees at all until then. This was previously HMRC’s stance. Although residuary

Where trustees of a discretionary trust sell trust property to a third party, they will usually be responsible for any capital gains tax (CGT) that may arise on the gain. For details of how CGT may apply to trustees on the sale of trust property, see Practice Note: CGT—basic principles for trusts. Generally, trustees are entitled to one half of the annual CGT allowance for individuals. In the tax year 2016/2017, the CGT annual allowance for trustees is £5,550 and the rate of CGT for trustees on the sale of residential property is 28%. This compares to a CGT annual allowance of £11,100 for individuals and variable rates of CGT for individuals on the sale of residential