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1. Settlor Gather the following details about the settlor (or each settlor, where there is more than one): full name and courtesy title status date of birth address domicile nationality usual residence a schedule of assets and liabilities (for this purpose, a separate schedule is useful) 2. Name of the trust Confirm with the settlor what the trust should be named 3. ...
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 following apply: the tenancy is a periodic tenancy, other than a yearly periodic tenancy that follows a...
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 decision tree sets out a logical route to assess whether you may carry out postal direct marketing and, if so, who you can target. For other types of marketing, refer to: Direct marketing decision tree—email and other electronic mail marketing—data protection and Direct marketing decision tree—live telephone calls—data protection. Direct marketing is the communication—by any means—of advertising or marketing material directed at specific individuals. Note 1—personal data and corporate targets Postal marketing addressed to named individuals taken from your customer database involves processing personal data. The scope of personal data is broad enough to capture business-to-business marketing, particularly post sent to named individuals in their professional role: ‘Personal data’ covers any information relating to an identified or identifiable natural person...
The flow diagram outlines when an executor might renounce probate, the effects this has on administering the estate, and which other individuals may apply for a grant instead, in their place. It also additionally covers the circumstance in which a proving sole, or sole-surviving, executor dies, and explains how the chain of representation interacts with renunciation by their own executor(s). If one of several appointed executors dies after obtaining a grant, but there remain surviving, proving executors named in that grant, those executors will carry on acting...
Original news Mr T (CAS-64304-R5R1)—14 April 2025 Summary The Pensions Ombudsman dismissed a complaint concerning the distribution of death benefits from a pension scheme. It concluded the scheme administrator’s decision was reasonable, neither irrational nor perverse. The complainant was not named in a supposed will—which was invalid as it lacked witnesses—and was the sole beneficiary of the late member’s estate. Before deciding, the administrator carried out extensive enquiries. This outcome serves as a reminder that trustees and administrators of pension schemes should undertake appropriate enquiries when determining death benefit payments. What were the facts? Mr S was a member of the AJ Bell You Invest Self invested Personal Pension Plan (the Scheme). Following his death, he was survived by, among others, Mr T. Mr T had entered into a civil partnership with Mr S...
Amazon Ads and the Digital Markets Act 31 January 2024 The Digital Markets Act (DMA) is an EU regulation that sets out a series of obligations and takes effect on 6 March 2024. In September 2023, Amazon was named a ‘gatekeeper’. Since that designation, Amazon Ads has worked collaboratively with the European Commission and is introducing changes to ensure compliance. For example, we are increasing the level of detail within our pricing reports. Currently, our advertiser and publisher customers enjoy real-time visibility of extensive pricing information. From 6 March 2024, advertisers and publishers running campaigns in the EU will be able to access...
UK Care No 1 Ltd v HMRC [2026] UKUT 90 (TCC) The appellant, UKC1, was a Guernsey-incorporated company. It served as the issuer of loan notes within a securitisation structure for the BUPA group. Those notes were placed at a discount and incurred transaction expenses. UKC1 recognised the obligation on an amortised cost basis. That accounting treatment reflected the discounted issue price and the associated fees borne at issue time. (CTA 2009, s 327 is inapplicable where fair value accounting is adopted.) In 2016—when BUPA intended to dispose of certain care homes included in the collateral package—BUPA acquired UKC1 and it became resident for UK tax. UKC1 subsequently bought back the loan notes. The terms for early repayment were set by a ‘Spens’ (or ‘make whole’) provision, which required payment of whichever was greater: the principal sum, or the present value of future cash flows, discounted by reference to a named gilt...
This Practice Note examines unlicensed medicines and the routes by which they can reach patients across the EU and the UK, such as via the UK Specials regime. It then looks at deploying authorised medicines beyond the scope of their licence (commonly termed off-label use). Lastly, the Practice Note addresses liability questions linked to using medicines without a licence. The UK’s regime governing unlicensed products is largely rooted in EU legislation. Numerous EU-derived principles and obligations remain in UK domestic law, save where particular measures provide otherwise. The Note surveys both EU and UK frameworks: analysis of EU requirements should be treated as relevant to the UK system unless distinct UK rules departing from EU law are set out separately. It also summarises pertinent EU case law; for guidance on the extent to which UK courts and tribunals are bound after the Brexit implementation period, see Q&A: Are UK courts and tribunals bound by decisions of the Court of Justice of the European Union post-Brexit? The discussion covers availability routes,...
This Practice Note is aimed at law firms regulated by the Solicitors Regulation Authority (SRA). It sets out the SRA’s supervisory and enforcement powers under the Money Laundering, Terrorist Financing and Transfer of Funds (Information on the Payer) Regulations 2017, as amended (MLR 2017), and how these have been broadened by the Economic Crime and Corporate Transparency Act 2023 (ECCTA 2023). A separate Practice Note explains how to get through an SRA anti-money laundering (AML) inspection: How to survive an SRA AML inspection. For wider guidance on the SRA’s supervision and enforcement roles, see the following Practice Notes: SRA’s supervision function SRA’s enforcement function SRA enforcement strategy Regulatory status of the SRA under the AML regime The MLR 2017 designate professional bodies with responsibility for AML supervision. The Law Society is the named supervisor for solicitors and law firms in England and Wales, but it delegates regulatory functions to the SRA, so the SRA is responsible for ensuring the solicitors and...
The intestacy rules Where a person dies wholly or partly intestate—because no valid Will exists or some part is invalid or ineffective—Parts III and IV of the Administration of Estates Act 1925 (AEA 1925) apply to: all the deceased’s movable property, wherever it is situated, provided the intestate was domiciled in England and Wales; and all the deceased’s immovable property in England or Wales, whatever their domicile Enquiries about a Will A thorough search should be carried out to determine whether the deceased left a Will. If none is found, enquiries should be made of the deceased’s next of kin and any known advisers instructed during their lifetime regarding estate planning, to establish whether a Will was made and has been lost. See Practice Note: Obtaining the Will. Reasons for total intestacy There is no statutory definition of intestacy. A total intestacy arises where none of the deceased’s property is disposed of because: the deceased did...
Dear [ insert expert’s name ] Claimant’s name: [ insert Claimant’s full name including title ] Claimant’s address: [ insert address ] Claimant’s date of birth: [ insert date of birth ] Date of alleged negligent treatment: [ insert date ] I represent the above-named in relation to injuries said to result from alleged clinical negligence occurring on the date noted. Thank you for agreeing to prepare a report addressing breach of duty/causation/condition and prognosis [ delete as appropriate ] in this matter. Please ensure you fully comprehend any clinical guidance relevant to the issues and that you hold the necessary facts to apply such guidance correctly. You should also be familiar with Part 35 of the CPR, the Practice Direction to Part 35, and the duties and requirements for experts giving expert evidence. In that regard, please see the appendix to this letter of instruction. Your task is to assist the court by providing impartial, independent opinions confined to your...
Precedent: Share purchase agreement—pro-buyer—individual sellers—conditional—long form Add the following as new definitions into clause 1 of the above stated, named precedent document herein...
This TRUST is dated [ date ] Parties [ name ] of [ address ], represented by [ name ] of [ address ] (the Litigation Friend) [ name ] of [ address ] and [ name ] of [ address ] (the Original Trustees) Background The Trust is named [ insert name ] (the Trust). The Trust is created to accept the compensation payable for a personal injury to [ insert name ] (the Beneficiary), who lacks capacity to manage their property and financial affairs under the Mental Capacity Act 2005. Following the personal injury, legal proceedings [ under Claim Number [ insert number ] ] were commenced and an order for payment of compensation was made on [ date to be completed once order is made ]...
When a baby is born, the birth must be registered, and the surname entered at that time is intended to be the name by which the child is known. If a parent later wishes to change the child’s surname, they should first consult any other person who holds parental responsibility before any step is taken. This applies irrespective of the existence of a child arrangements order, and regardless of whether that person has contact with the child (Re PC (Change of Surname)). Where there is disagreement, the matter must be placed before the court for a determination. A contested change of surname must not be made unilaterally (Dawson v Wearmouth). Altering a name is a significant matter and should not be approached lightly. In deciding whether to grant leave, the court is guided by the welfare principle in section 1(1) of the Children Act 1989 (ChA 1989), and will act accordingly...
Under section 55A of the Family Law Act 1986 (FLA 1986), a party can apply to either the Family Court or the High Court for a declaration determining whether a person named in the application is, or was, the parent of another individual in question. The court’s authority depends on domicile or habitual residence in England and Wales, as set out in FLA 1986, s 55A(2). Where the application is successful, and a declaration of parentage is granted by the court, it shall give notice to the Registrar General (FLA 1986, s 55A(7))...
Who can be the guardian of a Child Student? The Immigration Rules, Introduction, para 6.2 (Immigration Rules, Introduction, para 6.2(b)) sets out definitions for key terms such as ‘legal guardian’, ‘parent’ and ‘private foster care arrangement’. A ‘legal guardian’ is defined as ‘a person appointed according to local laws to take care of a child’. In the UK, questions of a child’s legal guardianship are typically decided by the family courts, or arise where parents have named a guardian to act if they die. That said, legal systems in other countries follow different procedures. Whether an individual has been duly appointed as a legal guardian ‘according to local laws’ in another jurisdiction is a matter of foreign law. Foreign law is treated as evidence and will usually need to be established by expert evidence (Hussein (Status of passports: foreign law) [2020] UKUT 00250 (IAC) (not reported by LexisNexis®UK)). Such expert evidence may include a letter from a lawyer qualified in the relevant jurisdiction, confirming the process by which the...