Access charge meaning

ARCHIVED: This flowchart has been archived and is not maintained. These flowcharts were produced to help identify whether an asset counts as excluded property for UK inheritance tax (IHT) on or after 6 April 2017. From 6 April 2025, a new framework came into force, replacing domicile as the primary test for an individual’s IHT exposure with the concept of long‑term residence. The reforms also adjusted the criteria for when trust property falls within the scope of excluded property... From 6 April 2025, assets held in trust qualify as excluded property only where: they are non‑UK situs assets, and the settlor is not a long‑term resident of the UK at the point a potential IHT charge arises For more information, see Practice Note: New IHT regime from 6 April 2025—FAQs. The flowcharts consider whether an asset is excluded property by reference to the location (situs) of the property and, where relevant, the domicile of the beneficial owner or settlor...

In this issue: Forfeiture Contractual issues Repairing obligations and dilapidations Service charges Key developments and horizon scanning Property disputes in Scotland LexTalk®Property Disputes: a Lexis®Nexis community Additional Property disputes updates Daily and weekly news alerts New and updated content Trackers Latest Q&As Forfeiture Valuing a claim for wrongful forfeiture (Tanfield (as executor of the Estate of Paul Watkins) v Meadowbrook Montessori Ltd) In Tanfield (as executor of the Estate of Paul Watkins) v Meadowbrook Montessori Ltd [2024] EWHC 1759 (Ch), [2024] All ER (D) 77 (Jul), the court threw out a landlord’s winding-up petition for £167,593.41 presented against a company established to operate a school. It held there was a firmly arguable position that the majority of the petitioned sum was not rent arrears, but consideration payable for shares in the company. The judge further acknowledged a cross-claim with a genuine prospect of success, quantified at no less than £546,000 in...

The consumer groups claim that Meta, parent company of Facebook, violated the EU's General Data Protection Regulation (GDPR) by creating a smokescreen to obscure its data harvesting. Groups within BEUC (the European Consumer Organisation) — which represents 45 independent consumer groups across 31 countries — have submitted complaints to their national data protection authorities. A ‘consent-or-pay’ paywall enables internet users to access a website free of charge if they consent to the use of cookies — blocks of data generated by a web server. Users who refuse consent can visit the site only if they pay...

In this issue: UK, EU and international regulators and bodies Authorisation, approval and supervision Prudential requirements Financial crime and sanctions Consumer protection Complaints, compensation and claims management Investigations, enforcement and discipline Regulation of capital markets Dispute resolution for financial services lawyers Regulation of derivatives Sustainable finance and ESG Banks and mutuals UK MiFID II EU MiFID II Consumer credit Regulation of insurance Payment services and systems Fintech and cryptoassets LexTalk®Financial Services: a Lexis®Nexis community Daily and weekly news alerts New and updated content Dates for your diary UK, EU and international regulators and bodies FCA publishes Handbook Notice No 135 The Financial Conduct Authority (FCA) has issued Handbook Notice No 134, outlining amendments to the FCA Handbook and related materials approved by the FCA board on 27 November 2025. See: LNB News 28/11/2025 48. ESMA sets out planned consultations for...

Private children standard orders Practice Note This Practice Note outlines, and provides access to, private children standard orders issued by the standard orders group with the authority of the President of the Family Division, together with directions on issue and allocation, at the first hearing dispute resolution appointment (FHDRA) and dispute resolution appointment (DRA), plus case management and final orders. The orders encompass, among other areas, proceedings for child arrangements orders, specific issue and prohibited steps orders, parental responsibility, guardianship and special guardianship, enforcement of orders, and temporary leave to remove... On 17 May 2023, Mr Justice Peel, the judge in charge of standard orders, announced that, with the President’s authority and following a review and consultation, the standard orders were updated to reflect developments in law, practice and procedure and to secure consistency. See: LNB News 17/05/2023 88. On the same date, Peel J also released updated house rules to be read alongside the standard orders. The house rules set out: the content of...

FSCS FSCS was set up under Part XV of the Financial Services and Markets Act 2000 (FSMA 2000). It is the statutory compensation scheme of last resort for customers of firms authorised by the Financial Conduct Authority (FCA) or the Prudential Regulation Authority (PRA). Financed by levies on authorised firms, the FSCS is independent of the FCA, the PRA and the government, and it does not charge claimants to use its service. Rule-making and oversight of the FSCS are undertaken jointly by the PRA and the FCA, and the three bodies have entered into memoranda of understanding (MoUs) that set out how they will co-operate in performing their functions in relation to the compensation scheme. The MoUs can be read here (PRA/FSCS) and here (FCA/FSCS)...

Loan market and developments A concise outline of the current Danish loan market and notable recent developments follows. Most corporate lending still comes via bank facilities—both committed and uncommitted—and is frequently secured. Security packages commonly comprise: shares; real property; bank accounts; and a floating charge spanning all moveable property, receivables and intellectual property of the borrower. Financing for both private and commercial real property is most often arranged through mortgage credit loans provided by mortgage credit institutions, with the relevant property given as security. The Danish Capital Markets Act introduced SME Growth Markets in Denmark for small and medium-sized companies (SMEs). In the preparatory remarks to the Act, it is noted that SMEs have experienced difficulties obtaining finance since the financial crisis. By establishing SME Growth Markets in Denmark, the aim is to grant SMEs easier access to the capital markets and thereby improve funding opportunities...

For an overview of Irish data protection law and its principal concepts and rules, refer to Practice Note: Ireland—Data protection basics. Data Subject Access Request (Pursuant to the General Data Protection Regulation and Data Protection Act 2018) I am lodging a data subject access request via a third party—my solicitor (details set out below). Kindly provide my solicitor with copies of my complete medical records, in both hard copy and electronic form, inclusive of all radiology. Given these files ought to be easily located by reference to my personal data outlined below, this request is reasonable and the materials should be supplied free of charge within one month. This request is made to advance a [ civil personal injury claim ] against a third party. Appointed medical experts may rely on the records to assess my injuries and symptoms and to review any pertinent prior medical history. For the avoidance of doubt, this is a data subject access request made on my own behalf...

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This document explains when and why we may levy a fee when answering a data subject request—and how any fee will be worked out in practice. When will we charge a fee? As a general principle, we will handle data subject requests without charge. Nevertheless, a fee will apply in the following situations: we deem the request to be manifestly unfounded or excessive (or both), particularly where it repeats earlier requests; or someone who has submitted a data subject access request later seeks extra copies of their personal data. In deciding whether a request is manifestly unfounded or excessive, we will carefully consider the factors outlined below...