Consent for multiple purposes meaning

Ladson Preston Ltd and AKA Developments Greenfield Ltd v HMRC [2021] UKFTT 251 (TC) Both Ladson Preston Ltd (Ladson) and AKA Developments Greenfield Ltd (AKA) purchased property benefiting from planning permission for multiple residential units. As at the effective date of each transaction, no dwelling had yet been erected. The taxpayers contended that the presence of that consent was enough to satisfy the statutory wording of paragraph 7(2)(b) of Schedule 6B to the Finance Act 2003 (FA 2003). Under that provision, a building qualifies as a dwelling for the purposes of multiple dwellings relief (MDR) if it is in the course of construction or is being adapted for such occupation. AKA had additionally carried out early-stage site works and argued that those operations—specifically the drilling of boreholes—meant the dwellings were already in the process of being built. The cases currently stayed behind these two appeals are split into two cohorts. Group one appeals maintain that planning permission demonstrates that the dwellings were in the course of construction, with the...

In this issue: Wills Probate Trusts Court of Protection UK taxes for Private Client HMRC Manuals tracker Tax avoidance, evasion and non-compliance Regulatory compliance for Private Client Charity and philanthropy Pensions, insurance and tax efficient investments Scotland, Wales and Northern Ireland International Question of the week Additional Private Client updates this week Daily and weekly news alerts LexTalk®Private Client: a Lexis+® community New and updated content Dates for your diary Trackers Useful information Wills Court treats gifts to specified charitable bodies as directed to their charitable purposes, rather than contingent on those bodies still existing when the testatrix died (British Camelids Ltd (personal representative of Candia Midworth) v Brooke Hospital for Animals). The Chancery Division considered a will executed on 29 September 1994 that distributed the residuary estate among a range of beneficiaries, including charities. It held that the charitable legacies named in the...

STOP PRESS: This document is currently being revised to take account of the Data (Use and Access) Act 2025 (DUAA 2025), which updates the UK GDPR and the Data Protection Act 2018. For further detail on DUAA 2025 compliance, see Practice Note: Data (Use and Access) Act 2025—compliance implications. This Practice Note draws on the UK General Data Protection Regulation (UK GDPR) and the consent guidance issued by the Information Commissioner’s Office (ICO). Under the UK GDPR, consent is rarely the default lawful basis for handling personal data, and organisations should assess whether another lawful ground is more suitable from both legal and operational viewpoints—see below: Do you need consent? and Practice Note: How to process personal data lawfully. What is consent? Consent means a freely given, specific, informed and unambiguous expression of the data subject’s wishes, whereby they indicate agreement to the processing of their personal data through a statement or a clear affirmative action. Accordingly, consent must be: freely given ...

STOP PRESS: On 19 June 2025, the Data (Use and Access) Bill obtained Royal Assent, becoming the Data (Use and Access) Act 2025 (DUAA 2025), with parts commencing that same day. Some sections—covering, among other things, how to handle data subject access requests and granting powers to make further regulations—took effect immediately on 19 June 2025. Other measures, relating to notices issued by the Information Commissioner and certain elements of law enforcement processing, began on 19 August 2025, exactly two months after Royal Assent. The bulk of DUAA 2025 will only commence once further regulations, in the form of statutory instruments, are made. Parts 5 and 6 update aspects of UK data protection and ePrivacy law, including the United Kingdom General Data Protection Regulation, Assimilated Regulation (EU) 2016/679 (UK GDPR), the Data Protection Act 2018, and the Privacy and Electronic Communications (EC Directive) Regulations 2003, SI 2003/2426. Most provisions in Part 5 come into force on 5 February 2026 under the Data (Use and Access) Act 2025 (Commencement No...

ARCHIVED : This Practice Note has been archived and is not maintained. Keeping pace with case law that shapes a practice area is a constant challenge for practitioners. This Practice Note distils the principal appeal decisions (Court of Appeal and Supreme Court, and, where appropriate, the Court of Justice of the European Union (CJEU)) that we have reported, providing users with straightforward access to those rulings. The tracker is browsable, and cases are grouped under the following headings: Key DR developments, Applicable law, Jurisdiction, Service, Limitation, Claims and remedies, Injunctions and other relief orders, Pre-action, Litigation, Case management, Applications specific, Evidence and disclosure, Settlement, ADR, Appeals and Judicial Review, Costs and funding, Enforcement, Insolvency Alternatively, search the tracker using [CTL]+[F]. This resource is not intended to be a complete catalogue of all appeals. Key DR developments Brexit—Supreme Court—Article 50 litigation―UK Supreme Court rules on the limits of the prerogative and devolved powers In its highly anticipated judgment in R (on...