Legal Checklists

This Checklist highlights the matters a tenant should consider before issuing a section 26 request under the Landlord and Tenant Act 1954 ( LTA 1954) to seek a new tenancy, whether during the fixed term or while the statutory continuation tenancy subsists. It addresses the tenant’s proposals, the intended start date of the new tenancy, and the identification of the competent landlord. For further guidance, see Practice Note: LTA 1954 business lease renewal—termination. What is the nature of the tenancy? A section 26 request is only valid in relation to the following: a tenancy for a term of years certain exceeding one year, whether or not carried on under LTA 1954, s 24; or a tenancy granted for a term of years certain, and then continuing from year to year Therefore, a section 26 request cannot be served if either of the...

This is a checklist for service of a section 25 notice by a landlord under the Landlord and Tenant Act 1954 ( LTA 1954) terminating a tenancy. Check that the proper form has been used, and that it contains the necessary warning notices addressed to tenants. Distinct versions of the section 25 notice are required depending on the landlord’s position: landlords who are not opposing renewal landlords who intend to resist the grant of a new lease Whether the notice is opposed or unopposed, it must follow the prescribed form or be ‘substantially to the like effect’......

This table sets out the circumstances in which a company can sometimes be held responsible for taxes mainly owed by another party, within the context of a company takeover event. It should be read together with the more comprehensive explanation of each provision set out in Practice Note: Secondary tax liabilities of companies, for clarity. Description Legislation Who is secondarily liable? When does liability arise?......

FORTHCOMING CHANGE : The Scottish Government is undertaking a review of LBTT, which began in spring 2025. This Table outlines how land and buildings transaction tax ( LBTT) applies to standard lease transactions......

This checklist is intended to flag recurring issues that arise during the negotiation and preparation of a settlement agreement in the context of a Scottish civil dispute. For an illustrative settlement agreement, refer to Precedent: Style— Settlement agreement— Scottish civil dispute... Issue Key considerations Timing of settlement?......

To grant save as you earn ( SAYE) options, several conditions must be met at the grant date, relating to: the company issuing the options the employees receiving them the shares placed under option the options themselves the SAYE scheme itself This Flowchart focuses on employee eligibility, set against the income tax relief in Chapter 7 of Part 7 of the Income Tax ( Earnings and Pensions) Act 2003 ( ITEPA 2003). For other conditions, see Practice Notes: SAYE—companies which qualify to operate an SAYE scheme, and SAYE—requirements for the options and timing for exercise SAYE—flowchart to determine employee's eligibility This Flowchart outlines the statutory tests at the date of grant for an employee to: be eligible for SAYE options and required to be invited to each operation of the SAYE scheme be eligible for SAYE options and...

A save as you earn ( SAYE) scheme A save as you earn ( SAYE) scheme is a tax-favoured employee share plan in which participants receive a tax-efficient option and must commit to a connected savings contract with a bank or building society. These arrangements are also commonly known as sharesave schemes, or as savings-related share option schemes throughout the market......

ARCHIVED : This Checklist has been archived and is no longer maintained. The final form of the Sanctions and Anti-money Laundering Act 2018 ( SAMLA 2018) obtained Royal Assent on 23 May 2018. First announced in the Queen’s Speech in June 2017, SAMLA 2018 established a domestic system to implement and enforce international sanctions in the UK after the end of the implementation period. Its aim was to ensure that, following the end of the implementation period, the UK could continue to: impose, amend, and remove sanctions mandated by the UN and arising from other international commitments robustly detect and deter money laundering and terrorist financing, including by adhering to internationally recognised standards For details on the sanctions regime under SAMLA 2018, see Practice Notes: The UK sanctions framework under SAMLA 2018 and UK sanctions regimes currently in force. Certain...

Use this Checklist when representing the seller in the disposal of a registered freehold or leasehold commercial property, whether with vacant possession or subject to one or more leases. It is not comprehensive and will not address every eventuality for every transaction. You should always consider if any additional matters need to be dealt with. Always reflect on whether other relevant issues should be addressed. It is assumed that: the property has no residential tenancies, and the seller is solvent It includes the following key sections as part of the transaction: Preliminary matters Is the property subject to a legal charge? Before exchange of contracts Are you ready to exchange? Exchange of contracts Post exchange Between exchange and completion Are you ready to complete? Completion Post completion Preliminary matters See also Practice Note: Transferring commercial property—a practical guide— Preliminary matters. Are the seller’s instructions clear? Effective due diligence and deal management call for a firm grasp of the...

General checklist What follows is a checklist highlighting matters that a solicitor representing a company’s administrator (and, in some pre-appointment cases, the directors/company) disposing of a business and its assets ought to bear in mind when preparing a sale and purchase agreement (the Agreement). This checklist is suitable for both pre-pack scenarios and sales of the business and/or assets completed after administrators are in office. It is not comprehensive and, depending on the nature of the business, numerous additional points may arise. For further detail, see: Sale and Purchase of Assets—overview and Pre-packs—overview. We also, at points, refer to seeking information from the directors. That will not invariably be feasible, eg where the situation is hostile. Accordingly, if the directors are engaged, they should be able to provide the information and will often be best placed to do so; however, where the position is...

FORTHCOMING CHANGE: On 26 November 2025, within Budget 2025, the government confirmed that from April 2029, only the first £2,000 each tax year of a pension contribution made pursuant to a salary sacrifice arrangement will be free of National Insurance contributions ( NICs). Any amount sacrificed by an employee above £2,000 a year will attract both employer and employee NICs, so the portion over £2,000 will, for NICs, be handled in line with standard employee workplace pension payments, meaning the excess is treated in the same way as other employee workplace pension contributions for NICs purposes. Employer contributions are unaffected, as is income tax relief. Employers will need to report the total amount of salary sacrificed through existing payroll software, with HMRC committing to engage with stakeholders. HMRC will publish further guidance ‘before April 2029’. The National Insurance...

This Checklist is designed to help you determine whether you have the systems in place to comply with regulatory requirements that apply to law firms in relation to risk management It reflects SRA obligations and Lexcel requirements, which are compulsory for Lexcel accredited firms and otherwise recommended. It should be read in conjunction with subtopic: Risk management. Requirement — Compulsory or recommended — Comments (if any) ☐ Create mechanisms to identify risks. See Precedents: Risk management policy; Risk register; Internal risk report form. Compulsory. You must identify, monitor and manage all material risks to your business, including those which may arise from your connected practices. SRA Code for Firms, para 2.5. ( Insert any comments you may wish to make regarding your firm’s arrangements) ☐ Put in place a method to evaluate risks. See Precedent: Risk scorecard (matrix)....

A property might: have the benefit of easements capable of exercise over other property, or be subject to easements exercised over the property for the benefit of other property. The land over which an easement is exercised is the servient land. The land enjoying the benefit of an easement is the dominant land. An easement may entitle the owner of the dominant land to: use the servient land (e.g. a right of way), or receive something from the servient land without interference or obstruction (e.g. a right of light, air or support). An easement may require the owner of the servient land to refrain from using the servient land in such a manner as to interfere with the easement, for example: by keeping any right of way over the servient land clear and unobstructed, or by not building on the servient land in such a way as to obstruct the light...

ARCHIVED: This Practice Note has been archived and is no longer being maintained. Structural banking reform and ring-fencing The global financial crisis underscored the necessity for international structural reform of banking. In the UK, the Government brought forward a suite of measures to bolster the resilience of the UK financial system and to avoid taxpayers carrying the burden when banks fail. The Financial Services ( Banking Reform) Act 2013 ( FS( BR) A 2013) inserted fresh measures into the Financial Services and Markets Act 2000 ( FSMA 2000), obliging the largest UK banks to segregate, within their groups, essential retail banking services from other activities, such as investment and international banking. This separation is termed ring-fencing. Its objective is to shield UK retail banking from shocks arising elsewhere in a banking group, which could otherwise adversely affect global financial markets. Ring-fencing legislation applies only to UK banks with a...

Premises Do the premises comprise a self-contained building, or a part of a building, with or without any appurtenant property? Do they include two or more flats held by qualifying tenants in total? Do qualifying tenants hold at least two-thirds of the overall number of flats within the premises? Is any section occupied, or intended to be occupied, for purposes other than residential use? If so, does the internal floor area in non-residential use amount to no more than 50% of the premises as a whole (disregarding the internal area of common parts)? Are the premises excepted from the right to manage? Is there already an RTM company in relation to the premises, or in respect of any premises that contain, or are contained within, the premises? See Practice Notes: The right to manage; The right to manage blocks of...

Checklist This Checklist explains the process for securing and recording a Light Obstruction Notice ( LON) under the Rights of Light Act 1959, pursuant to the Local Land Charges Rules 2018, SI 2018/273. It includes a summary of the 19 years and one day rule, the steps for applying to the Upper Tribunal ( Lands Chamber) for a definitive and/or temporary certificate, and the application to register the LON as a local land charge. From 12 April 2015, responsibility for local land charges transferred to HM Land Registry. The Local Land Charges Rules 2018 ( SI 2018/273) ( LLCR 2018), which are required to implement these amendments, came into force on 6 April 2018. However, these provisions only take effect within a local authority area once the Chief Land Registrar (the Registrar) has issued written notice to that authority confirming the date from which the...

This Checklist This Checklist explains the process for securing and recording a Light Obstruction Notice ( LON) under the Rights of Lights Act 1959 ( RLA 1959). It includes an outline of the 19 years and one day rule, the steps to seek a definitive and/or temporary certificate from the Upper Tribunal ( Lands Chamber) ( UT), and how to file the LON for entry as a local land charge. From 12 April 2015, oversight of local land charges moved to HM Land Registry. The Local Land Charges Rules 2018, SI 2018/273 ( LLCR 2018), which are required to implement these amendments, took effect on 6 April 2018. That said, these provisions only apply within a local authority’s area once the Registrar has issued written notice to that authority confirming the date from which the amendments will operate. This Checklist therefore describes the process for...

This Checklist This Checklist outlines which provisions in a lease and other relevant associated documentation should be carefully examined to ascertain whether a right of light subsists. A right of light is an easement granting a landowner the entitlement to receive natural light through an opening in a building on its land. The owner of the land encumbered by that right (the 'servient Building') must not impede or disturb it without first obtaining consent. For any proposed development, it is therefore essential to identify neighbouring properties that could be enjoying a right of light (the 'dominant Building'). For further information on rights of light, see the following Practice Notes: Establishing and maintaining rights of light Rights of light—obstruction notices Rights of light claims Rights of light—insurance for developers Section 2 of the Prescription Act 1832 ( PA 1832) requires actual...

This checklist outlines the steps a developer should follow when conducting due diligence on rights of light, and the approaches a developer can take to reduce the risk of an injunction being secured. A right of light is an easement that permits a property owner to receive natural light through an opening in a building on their land. The owner of land encumbered by a right of light must not impede it without permission. Accordingly, for any intended development it is vital to establish: whether any nearby building benefits from a right of light—see Practice Note: Establishing and maintaining rights of light the effect of the planned works on those rights of light—see Practice Note: Rights of light claims the remedies available to the holder of the right of light—see Practice Note: Rights of light claims A plan must be devised to...

This Checklist outlines the main points to consider when assessing contracts or terms and conditions for buying goods or services between two businesses (ie a B2B contract). It applies to reviews of standard supply terms and bespoke supply arrangements. It is prepared from the viewpoint of the buyer, namely the customer/purchaser. For general guidance on buying or supplying goods and services, see: Sale and supply of goods—overview and Supply of services—overview Reviewing terms for the purchase of goods or services as a buyer—business to business Preliminary considerations for a buyer of goods or services Recitals and representations Does the agreement contain an opening section setting out the buyer’s overarching aims and any statements by the seller about its capability to deliver the goods and services? Further information: Precedent: Background clause; Practice Note:...