Agreement as to succession meaning

Bryan Robson Ltd v HMRC [2025] UKFTT 56 (TC) Bryan Robson Ltd functioned as the personal service company for the former Manchester United and England footballer, Bryan Robson. For many years he served as club ambassador under a succession of agreements. It was accepted before the FTT that the only issue in dispute concerned the 2019 agreement between the club and the company; earlier deals had been made between the club and Mr Robson personally. Under the 2019 agreement, the club was granted a licence to use and exploit Mr Robson’s image worldwide, for any purpose. The agreement also obliged the company to ensure that Mr Robson undertook personal appearances on no fewer than 35 days in each six‑month period. These duties covered hosting at matches and attending events held by the club’s sponsors. The company was paid a flat fee. The company’s initial case was that the agreement should properly be characterised as an image rights agreement and therefore fell wholly outside IR35...

Illiquidx Ltd v Altana Wealth Ltd and others [2024] EWHC 2191 (Ch) What are the practical implications of this case? This ruling underscores for all practitioners the need to pin down, with accuracy, the precise scope of the 'confidential information' their client wishes to shield. It contains takeaways for both transactional and disputes lawyers: from settling the language of a non-disclosure agreement (NDA) to setting out, with particularity, the confidential material in issue and the ways said material is alleged to have been misused. Pitching an over expansive tranche of information as 'confidential' risks a strike-out for abuse of process. By contrast, failing to identify the relevant categories of 'confidential' information at the start, then attempting to widen those categories mid-proceedings, will almost certainly attract robust opposition from a defendant. Here, the claimant was criticised for a succession of amendments since proceedings began in July 2020, said to leave the defendants engaged in a game of 'whack-a-mole' as fresh allegations appeared, with the upshot that the case against...

Sidoli and another v Sidoli and another [2025] EWHC 1425 (Ch) What are the practical implications of this case? Parties should select the forum for their disputes with care. In Sidoli, the initial claim was issued in the Italian courts due to the deceased’s nationality, and its progress was markedly delayed (with inevitable cost). Yet the estate’s assets were in England, and, in the end, attempts to enforce in England did not succeed. Practitioners should think closely about what directions are needed when contesting registration under the FJ(RE)A 1933, and state their objections clearly and early. The Deputy Master noted there had been no directions hearings; the only directions were by agreement and dealt with on paper. It was, however, evident that expert evidence on the character of the Italian proceedings and the resulting judgments would have greatly assisted the court, and that requiring the parties to specify the precise bases for challenging registration of the foreign judgment would have assisted them as well. As it stood, the court’s...

Film and TV glossary A–B Film and TV glossary E–H Film and TV glossary I–L Film and TV glossary M–P Film and TV glossary R–S Film and TV glossary T–W CAP Code for non-broadcast media The UK Code of Non-broadcast Advertising and Direct & Promotional Marketing (the CAP Code) serves as the principal framework governing non-broadcast adverts, promotional sales activity and direct marketing messages. It is drafted by the Committee on Advertising Practice (CAP), a self-regulatory body whose membership comprises organisations representing advertising, sales promotion, direct marketing and media industries. The Advertising Standards Authority (ASA) polices the CAP Code and may require the withdrawal or amendment of any advertisement that contravenes these standards. Refer to Practice Note: Advertising law and regulation. Channel 4 Channel 4 operates as a ‘publisher-broadcaster’: it produces no programmes internally, commissioning content from production companies across the UK. Cinematograph film Under the Copyright Act 1956 (CA 1956), films gained protection as...

When staff move with the undertaking in which they work under the Transfer of Undertakings (Protection of Employment) Regulations 2006 (TUPE), SI 2006/246, there are numerous employment tax implications to be assessed and considered, including: PAYE obligations National Insurance contribution (NICs) liabilities The tax treatment of payments made to employees on the transfer Where transferring staff hold share incentives, those arrangements require particular care and scrutiny. For further detail and guidance, see Practice Note: Transfer of Undertakings (Protection of Employment) Regulations 2006 (TUPE) and share incentives. This Practice Note does not address the non-tax aspects of a TUPE transfer, as these matters are also comprehensively covered within the TUPE subtopic; see: TUPE and asset purchases—overview. PAYE obligations Under the PAYE regime, employers must deduct tax from relevant payments to employees. On a TUPE transfer, because two separate entities will occupy the employer role (albeit at different times), it is important to ascertain which entity is responsible for complying with...

Overview Regulation (EU) No 650/2012 (the Succession Regulation) has applied since 17 August 2015 across most EU Member States to both testate and intestate estates. As a rule, succession matters fall to the courts of the participating Member State where the deceased was habitually resident; however, if the deceased validly elected a choice of court, the courts of the participating Member State of his nationality may hear the case. There are also provisions for subsidiary and exceptional jurisdiction. The Regulation can influence an estate wherever there is a connection to any participating Member State in which it has direct effect. This includes individuals living in third states such as the UK, Ireland, Denmark, or those residing outside the EU. Generally, the law of the state of habitual residence (which may not be a Member State) governs succession, unless the deceased was manifestly more closely connected with another state or had chosen the law of his nationality to apply. The formal validity of a Will or other testamentary...

This Agreement is entered into on [ date ] Parties [ insert name of SaaS Supplier company ], a company registered in [ England and Wales ] with company number [ insert registered number ], whose registered office is at [ insert registered office ] (the SaaS Supplier); and [ insert name of reseller company ], a company registered in [ England and Wales ] with company number [ insert registered number ], whose registered office is at [ insert registered office ] (the Reseller). Each of the SaaS Supplier and the Reseller constitutes a party, and collectively the SaaS Supplier and the Reseller are the parties. Background (A) The SaaS Supplier intends to appoint the Reseller as an authorised reseller for certain of its online software applications within the United Kingdom. (B) The Reseller agrees to promote and supply the SaaS Supplier’s online software applications in accordance with this Agreement...

This Agreement is dated [ insert date ] (the Commencement Date) and is entered into by the following (each a ‘party’ and together the ‘parties’): Parties [ insert licensor name ], a company incorporated in England and Wales with registered number [ insert company number ] and whose registered office is at [ insert registered office ] (the Licensor); and [ insert licensee name ], a company incorporated in England and Wales with registered number [ insert company number ] and whose registered office is at [ insert registered office ] (the Licensee). Background (A) [ The Licensor has entered into an agreement with the Licensee [ dated [ insert date ] ] for the sale of [ the [ insert name ] business AND/OR certain business assets ] by the Licensor as seller to the Licensee as buyer OR [ insert other description of relevant transaction (referencing any relevant related agreements) ] ] (the Transaction). (B) The...

This agreement is dated [ insert date ] (the Commencement Date) and is entered into between the parties set out below (each a ‘party’ and together the ‘parties’). Parties [ insert Assignor name ], a company incorporated in [ England and Wales ], registered number [ insert company number ], with its registered office at [ insert registered office ] (Assignor); and [ insert Assignee name ], a company incorporated in [ England and Wales ], registered number [ insert company number ], with its registered office at [ insert registered office ] (Assignee). Background [ The Assignor and the Assignee have entered into an agreement [ dated [ insert date ] ] for the sale of [ the [ insert name ] business and/or certain business Assets ] by the Assignor as seller to the Assignee as buyer OR [ insert other description of relevant transaction (referencing any relevant related agreements) ] ] (the Transaction). The Assignor...

The Agricultural Tenancies Act 1995 (ATA 1995) The Agricultural Tenancies Act 1995 (ATA 1995) brought in Farm Business Tenancies, covering lettings of agricultural land or buildings used for a farm business. A letting made on or after 1 September 1995 qualifies where part of the demised land is farmed for the duration of the letting and either the parties have exchanged notices stating their intention that it will remain a Farm Business Tenancy throughout, or, if no notices were exchanged, the business undertaken is chiefly agricultural. Arrangements agreed before 1 September 1995 are instead governed by the Agricultural Holdings Act 1986 (AHA 1986)...

Succession On the death of a Rent Act 1977 tenant, family members other than a spouse may take over the occupation, but only as assured tenants paying a market rent, and only if they had been living in the dwelling-house for at least two years before the tenant’s death. Under Schedule 1, paragraph 3: where paragraph 2 does not apply, a person who was a member of the original tenant’s family and was residing with him in the dwelling-house at the time of, and for the period of two years immediately before, his death shall, after his death, be entitled to an assured tenancy of the dwelling-house by succession. If more than one such person qualifies, the successor is to be identified by agreement between them or, in default of agreement, by the county court... Land let under separate licence It should be considered whether the neighbouring land (on which the annexe was later built without consent) was granted under a genuine licence, or whether, in fact,...