½Û×ÓÊÓƵ

Q&As

Comprehend the law and how it impacts your clients. Q&As shine a light on common issues
Can two proposed co-defendants, who have a common interest, disclose to each other their respective open correspondence with the claimant's solicitors? Does this have an impact on common interest privilege?

Can two proposed co-defendants, who have a common interest, disclose to each other their respective open correspondence with the claimant's solicitors? Does this have an impact on common interest privilege?

Can two proposed co-defendants, who have a common interest, disclose to each other their respective open correspondence with the claimant's

What are preliminaries in a construction contract?

What are preliminaries in a construction contract?

What are preliminaries in a construction contract?What are prelims?‘Preliminaries’ in a construction contract, or ‘prelims’, is typically taken to

Section 58 of the Leasehold Reform, Housing and Urban Development Act 1993 (LRHUDA 1993) automatically transfers any existing mortgages on a leasehold title when the lease is extended under LRHUDA 1993. Therefore it is not necessary to obtain the mortgage company's consent to the lease extension. However, if there is a mortgage on the landlord's title, does the landlord need to obtain consent or does LRHUDA 1993, s 58 also render obtaining consent unnecessary?

Section 58 of the Leasehold Reform, Housing and Urban Development Act 1993 (LRHUDA 1993) automatically transfers any existing mortgages on a leasehold title when the lease is extended under LRHUDA 1993. Therefore it is not necessary to obtain the mortgage company's consent to the lease extension. However, if there is a mortgage on the landlord's title, does the landlord need to obtain consent or does LRHUDA 1993, s 58 also render obtaining consent unnecessary?

Section 58 of the Leasehold Reform, Housing and Urban Development Act 1993 (LRHUDA 1993) automatically transfers any existing mortgages on a leasehold

Does the doctrine of unity of seisin apply as between two parcels of land held under one title (residential part and retained part) where—a owns the whole property and transfers the beneficial interest in the residential part to B under a lifetime trust? A and C jointly own the whole property and transfer the beneficial interest in residential part to B under a lifetime trust, A and C retain the legal interest in the residential part and A retains sole legal and beneficial interest in the retained part?

Does the doctrine of unity of seisin apply as between two parcels of land held under one title (residential part and retained part) where—a owns the whole property and transfers the beneficial interest in the residential part to B under a lifetime trust? A and C jointly own the whole property and transfer the beneficial interest in residential part to B under a lifetime trust, A and C retain the legal interest in the residential part and A retains sole legal and beneficial interest in the retained part?

Does the doctrine of unity of seisin apply as between two parcels of land held under one title (residential part and retained part) where—a owns the

Legal Guidance

Q&As

Is there any guidance or case law on the duty of care owed by a school to children outside of the school gates, eg on a footpath near to the school? Assume that the child was injured by a vehicle.

Is there any guidance or case law on the duty of care owed by a school to children outside of the school gates, eg on a footpath near to the school?...
Produced in partnership with Peter Edwards of Devereux Chambers 25th Apr
Q&As

Will there be a remittance in circumstances where a non-UK resident company declares a dividend and pays it to a shareholder’s non-UK bank account from monies held in the company's English bank account? The shareholder is a remittance basis user.

Will there be a remittance in circumstances where a non-UK resident company declares a dividend and pays it to a shareholder’s non-UK bank account...
25th Apr
Q&As

A child with a non-UK domicile of origin in Country A moves to the UK with their parents and acquires a UK domicile of dependency. If the child leaves the UK after the age of 16 to live in Country B, what domicile would they have? What is the position if they later return to the UK?

A child with a non-UK domicile of origin in Country A moves to the UK with their parents and acquires a UK domicile of dependency. If the child leaves...
25th Apr
Q&As

What can non-UK domiciled individuals who are resident in the UK and currently unable to leave because of travel restrictions, do to avoid acquiring a deemed UK domicile for UK tax purposes?

What can non-UK domiciled individuals who are resident in the UK and currently unable to leave because of travel restrictions, do to avoid acquiring a...
25th Apr
tag iconCOVID-19
Q&As

What are the inheritance tax rules concerning lifetime and testamentary gifts between UK and non-UK domiciled individuals?

What are the inheritance tax rules concerning lifetime and testamentary gifts between UK and non-UK domiciled individuals?The main point to appreciate...
25th Apr
Q&As

The trustees of a non-UK trust have been asked to make a loan to a UK-resident beneficiary so that the beneficiary can remortgage their home in the UK. The loan will be secured by a first legal charge on the property. The loan could be made directly by the trustees, or by an underlying company of the trust. Would this constitute a regulated activity for the trustee or the company so that it would need to be licensed by the Financial Conduct Authority?

The trustees of a non-UK trust have been asked to make a loan to a UK-resident beneficiary so that the beneficiary can remortgage their home in the...
25th Apr
Q&As

I have a client who is UK tax resident but non-domiciled. He holds some dollar bonds in his clean capital accounts. Can I check whether foreign currency bonds are exempt from capital gains tax as qualifying corporate bonds (QCBs)? Can you please confirm the rules in relation to them? Separately, on remittance does any gain on QCBs have to be declared?

I have a client who is UK tax resident but non-domiciled. He holds some dollar bonds in his clean capital accounts. Can I check whether foreign...
25th Apr
Q&As

If a non-domiciled spouse is making a domicile election following the death of their UK domiciled spouse for the seven-year period before the deceased's death up to the point of the deceased's death, does it make any material difference if the non-domiciled spouse does not live in the UK at the time or does not have immigration rights to live in the UK?

If a non-domiciled spouse is making a domicile election following the death of their UK domiciled spouse for the seven-year period before the...
25th Apr
Q&As

Where trustees hold shares in a company and also hold the title to a UK residential property as a nominee for the company, what are the tax implications of a restructure whereby the company would be wound up and the trustees would simply hold the UK residential property legally and on the terms of the trust?

Where trustees hold shares in a company and also hold the title to a UK residential property as a nominee for the company, what are the tax...
25th Apr
Q&As

A testator wishes to leave their estate to their husband who may be resident in India at the death of the testator. Does such residency affect a claim for spouse exemption?

A testator wishes to leave their estate to their husband who may be resident in India at the death of the testator. Does such residency affect a claim...
Produced in partnership with Graham Stott of gunnercooke LLP 25th Apr
Q&As

Is the transfer of non-UK situs assets by a UK resident non-domiciliary (who is not yet deemed domiciled in the UK) into a revocable US grantor trust a deemed disposal by the settlor for capital gains tax purposes?

Is the transfer of non-UK situs assets by a UK resident non-domiciliary (who is not yet deemed domiciled in the UK) into a revocable US grantor trust...
25th Apr
Q&As

An offshore trust is established by a non-domiciled settlor. The trust owns an offshore company which holds shares in a UK company. The settlor becomes UK resident non-domiciliary (res non-dom), but deemed UK domiciled. The beneficiaries include the settlor and other UK res non-dom (deemed dom) persons (including the beneficiaries). The UK company pays dividend to the offshore company, which in turn pays an equivalent dividend up to the trustee. The trustee makes a discretionary income distribution to the beneficiaries. Is there any exemption for income tax charge for the beneficiaries on account of settlors having already been taxed on the UK dividends arising in the offshore company under section 720 of the Income Tax Act 2007?

An offshore trust is established by a non-domiciled settlor. The trust owns an offshore company which holds shares in a UK company. The settlor...
25th Apr
Q&As

Is there a definition in case law or any guidance for what will constitute 'jewellery' under section 809X(4) and 'personal use' under section 809Z2(1)(b) of the Income Tax Act 2007?

Is there a definition in case law or any guidance for what will constitute 'jewellery' under section 809X(4) and 'personal use' under section...
25th Apr
Q&As

If a UK resident non-domiciled individual receives a distribution of offshore income outside the UK, will this income be taxable in the UK?

If a UK resident non-domiciled individual receives a distribution of offshore income outside the UK, will this income be taxable in the UK?The income...
Produced in partnership with Paul Davies of Clarke Willmott 25th Apr
Q&As

An individual (not domiciled in the UK) makes a gift of UK property to an individual who is resident in the UK. The donor retains a benefit in that gift. The donor then becomes domiciled in the UK. Do the gifts with reservation rules apply and therefore, would the gifted property fall within the donor's estate?

An individual (not domiciled in the UK) makes a gift of UK property to an individual who is resident in the UK. The donor retains a benefit in that...
25th Apr
Q&As

Where a trust that qualified for protected settlements status for Income Tax and Capital Gains Tax purposes, and the settlor had become UK domiciled and died prior to the Budget, do the protections for Income Tax and Capital Gains Tax purposes continue after 6 April 2025?

Where a trust that qualified for protected settlements status for Income Tax and Capital Gains Tax purposes, and the settlor had become UK domiciled...
25th Apr
Q&As

Where an offshore trust with gains under section 1(3) of the Taxation of Chargeable Gains Act 1992 and/or available relevant income becomes UK resident and subsequently makes an offshore capital payment to the offshore account of a beneficiary who is a UK resident remittance basis user, can the beneficiary claim remittance basis treatment in respect of the payment?

Where an offshore trust with gains under section 1(3) of the Taxation of Chargeable Gains Act 1992 and/or available relevant income becomes UK...
25th Apr
Q&As

Can an individual who owns UK residential property, but is resident outside the UK for several years, claim principal private residence relief? What are the eligibility criteria for overseas workday relief?

Can an individual who owns UK residential property, but is resident outside the UK for several years, claim principal private residence relief? What...
25th Apr
Q&As

On an application under section 17 of the Married Women’s Property Act 1882/section 66 of the Civil Partnership Act 2004, can the court make a declaration that the legal owner of real property has no beneficial interest in it?

On an application under section 17 of the Married Women’s Property Act 1882/section 66 of the Civil Partnership Act 2004, can the court make a...
24th Apr
Q&As

Do I need approval for the owners, officers and managers of my law firm under the Money Laundering Regulations 2017?

Do I need approval for the owners, officers and managers of my law firm under the Money Laundering Regulations 2017?The requirement for approvalUnder...
24th Apr

Filter

Sort by
Practice Area

Popular documents

If planning permission imposes restrictions on a licensed premises opening hours, once operational can

If planning permission imposes restrictions on a licensed premises opening hours, once operational can the personal licence holder apply for a Temporary Events Notice (TEN) to open for longer hours than those permitted in the planning permission?To use any property for a licensable activity both

What is the difference between an appeal and a review?

What is the difference between an appeal and a review?What is an appeal?An appeal in insolvency proceedings is no different to an appeal in normal litigation. An appeal will be allowed only if the appeal court is satisfied that the decision of the lower court was 'wrong' or 'unjust because of a

Financial clean break orders in family proceedings

Financial clean break orders in family proceedingsDuty of the court to consider a clean breakAlthough there is no presumption in favour of there being a financial clean break between parties on divorce, the court is under a duty to consider whether it would be appropriate to exercise its powers so

Where are misrepresentations made? Jurisdictional traps for the unwary (Bellmare Holdings Ltd v Wells)

Dispute Resolution analysis: The High Court has provided concise guidance as to how misrepresentation should be analysed when considering jurisdictional gateways. Under Article 5(3) of the Lugano Convention, in negligent misstatement cases, the place of the event giving rise to damage is normally