Qualifying service meaning

FORTHCOMING CHANGES : There are several proposed reforms to the leasehold and enfranchisement framework-see Practice Note: Property key future developments tracker for further details. This Checklist outlines what a tenant must consider and the actions required, with associated timetables and cut-off dates, to collectively buy the freehold of qualifying premises under the Leasehold Reform, Housing and Urban Development Act 1993 (LRHUDA 1993). It covers service of a section 13 notice of claim; review of a landlord’s section 21 counter-notice admitting or denying the claim and/or resisting it on redevelopment grounds (together with steps where the landlord fails to serve one); and the limits for applying to the First-tier Tribunal (FTT) (or, in Wales, the Leasehold Valuation Tribunal (LVT)) to settle terms if not agreed and/or to the County Court where the contract is not completed within the statutory period after terms are agreed or determined. It also highlights steps required if a landlord fails to serve a counter-notice and the key timetable risks involved. Guidance...

Both parties Did the Claimant hold employee status? Refer to Practice Notes: Entitlement to claim unfair dismissal-Eligibility and Employee status Did the Claimant meet the necessary length of service, or is an exemption engaged? See Practice Note: Qualifying period for unfair dismissal Has the Claimant satisfied the early conciliation obligation, or does an exemption apply? See Practice Note: The early conciliation requirement Was the claim lodged within three months, or within any extended period where early conciliation applies? See Practice Notes: Unfair dismissal time limit and The early conciliation requirement-Extension to time limits (the 'stop the clock' provisions) Is the employment contract potentially void for illegality? See Practice Note: Entitlement to claim unfair dismissal-Illegality Is the Claimant within a class of employees excluded from unfair dismissal protection, for example police constables? See Practice Note: Entitlement to claim unfair dismissal-Particular types of employment Was the Claimant’s employment based in Great Britain? See Practice Note: Entitlement to claim unfair dismissal-Whether employee works in...

Checklist This Checklist outlines the actions a qualifying floating charge holder (QFCH) must follow to appoint an administrator through the out-of-court route. Several criteria should be verified before the QFCH proceeds to appoint an administrator using the out-of-court procedure. Guidance can be found in the following Practice Notes: Out-of-court administrator appointments—who can appoint and in what circumstances? Out-of-court administration appointments by a QFCH—the procedure For guidance on how a QFCH may appoint an administrator outside of court opening hours, see Practice Note: How to file for administration out of court opening hours. Notice of intention to appoint A QFCH must provide a minimum of two business days’ notice to any prior-ranking QFCH, unless that prior-ranking QFCH gives written consent to short notice. For service requirements, refer to the Insolvency (England and Wales) Rules 2016 (IR 2016), SI 2016/1024, Sch 4, para 1. Time (days): Day one Section/rule: Insolvency Act 1986, Sch B1, para 15(1); IR...

In this issue: New technologies Internet Media Advertising, marketing and sponsorship Telecommunications Daily and weekly news alerts New and updated content Dates for your diary Trackers Useful information New technologies Commission issues guidelines on EU AI Act obligations for general-purpose AI models On 18 July 2025, the European Commission issued guidelines clarifying how obligations apply to providers of GPAI models under the EU AI Act. Published in advance of the GPAI model rules taking effect on 2 August 2025, they are intended to spell out in detail what providers must do under the law. While not legally binding, the guidelines reflect the Commission’s reading and intended application of the Act, which will inform its enforcement approach. They also sit alongside the General-Purpose AI Code of Practice that independent experts submitted to the Commission on 10 July. See News Analysis: AI developers, users see EU’s guidelines on general-purpose AI models and LNB News 18/07/2025...

In this issue: Probate Court of Protection UK taxes for Private Client HMRC Manuals updates Tax avoidance, evasion and non-compliance Insolvency—Private Client Digital assets and cryptoassets Charity and philanthropy Contentious trusts and estates Pensions, insurance and tax efficient investments International Question of the week Additional Private Client updates this week Daily and weekly news alerts LexTalk®Private Client: a Lexis®PSL community New and updated content Dates for your diary Trackers Latest Q&As Useful information Probate HMCTS probate enquiry line—temporary reduced hours From 14 February 2024, and for 12 weeks, the HMCTS probate helpline will run on reduced hours: 9am to 1pm, Monday to Friday. The HMCTS Probate Service remains available via web‑chat from 9am to 5pm, Monday to Friday. Source: HMCTS Probate LinkedIn post. MoJ urges those entitled to claim dormant funds held by CFO to act now The Ministry of Justice...

In its 25 March draft regulatory technical standards, ESMA set out essential guidance on the data that must be submitted to national competent authorities (NCAs), which will oversee the vetting of proposed acquisitions of a qualifying holding in relevant CASPs. By way of context, MiCA establishes a harmonised authorisation regime for running a CASP across the European Union and for accessing the EU passport. The overarching aim is to foster fair competition among CASPs and a more secure landscape for crypto-asset investors by verifying the robustness and reliability of authorised service providers, together with their leadership and shareholders, regardless of the member state that granted authorisation. Thereafter, any subsequent alteration to the governance or ownership of an authorised CASP stemming from a merger or acquisition must undergo prior scrutiny by the NCA supervising the target. This review is poised to materially influence how future M&A deals involving a CASP are structured, turning sound foresight and comprehension of the assessment criteria into a central task. Against this backdrop, a close examination...

Prior to the coming into force of the Landlord and Tenant Act 1987, Part II (LTA 1987), the court retained a wide-ranging jurisdiction to appoint a receiver to assume control of the management of any property (including a block of flats) whenever it was considered just and convenient to do so. Nonetheless, that power was seldom exercised in practice in relation to blocks of flats, likely owing to the expense and the frequent requirement, in most cases, and, where applicable, to evidence default by the landlord or managing agents regarding the performance of the landlord’s repairing, maintenance or insurance obligations under the lease. Part II of the LTA 1987 offers an alternative remedy by vesting power in (what are now) the First-tier Tribunal (Property Chamber) in England and the leasehold valuation tribunal in Wales to appoint a manager to take over the management of premises comprising flats; yet that jurisdiction likewise arises only where there is some default by the landlord or the managing agents in performing the landlord’s repair,...

The company establishing a SIP The company setting up a share incentive plan (SIP) does not need to be the same entity whose shares are allocated. However, both: the shares to be granted, and the connection between the SIP-establishing entity and the company whose shares are issued must satisfy the relevant legislative conditions. A SIP can be created either: solely for employees of the company that establishes it; or for those employees and for employees of other companies it controls (a group plan)—see Constituent companies below. In a group where the parent company’s shares are to be awarded, there are two options: the parent company may establish the SIP and extend it to the appropriate subsidiaries; or each subsidiary may establish its own SIP, provided the other statutory requirements concerning the shares under award are met—see Requirements for the shares. The advantage of each subsidiary operating its...

SME R&D relief—additional deduction (pre-1 April 2024) This Practice Note addresses the principal research and development (R&D) relief for small or medium-sized enterprises (SMEs) for accounting periods beginning before 1 April 2024, subject to transitional provisions. For further detail, see Practice Note: SME R&D relief—tax credit (pre-1 April 2024). For the R&D expenditure credit that applies to periods beginning before 1 April 2024, see Practice Note: R&D expenditure credit (pre-1 April 2024). In this Practice Note, these two are collectively described as the pre-1 April 2024 schemes. For guidance on the schemes of relief for R&D generally applying to accounting periods beginning on or after 1 April 2024, see Practice Notes: The merged R&D expenditure credit (post-1 April 2024) and Enhanced relief for R&D-intensive loss-making SMEs (post-1 April 2024). SME R&D relief—additional deduction Where the relevant conditions are satisfied, an SME company may claim an additional deduction equal to 186% of its qualifying research and development (R&D) expenditure when computing profits chargeable to corporation tax...

TO: [ insert full name of tenant ] of [ insert address ] (the ‘Tenant’) [ together with [ insert full name of recognised tenant’s association ] of [ insert address ] (the ‘RTA’) ] FROM: [ insert full name of landlord ], being the [ freehold OR long leasehold ] proprietor of the building known as [ insert address ] (the ‘Landlord’) RE: NOTICE OF INTENTION DATED [ DATE OF NOTICE OF INTENTION ] (the ‘Notice of Intention’) [ THE LANDLORD, OR WE [ NAME OF SOLICITORS OR AGENTS ], ACTING AS [SOLICITORS AND] DULY AUTHORISED AGENTS FOR AND ON BEHALF OF THE LANDLORD, ] HEREBY GIVE[S] NOTICE IN THE FOLLOWING TERMS: The relevant period stated in the Notice of Intention ended on [ insert date ]...

Under section 20 of the Landlord and Tenant Act 1985 (the LTA 1985 ) TO: [ insert full name of tenant ] of [ insert address ] (the ‘Tenant’) [ together with [ [ insert full name of recognised tenant’s association ] of [ insert address ] (the ‘RTA’) ] ] FROM: [ insert full name of landlord ] being the [ freehold OR long leasehold ] proprietor and owner of the building herein known as and also situated at [ insert address ] (the ‘Premises’) [ THE LANDLORD OR WE [ [NAME OF SOLICITORS OR AGENTS] ] AS [SOLICITORS AND] PROPERLY AUTHORISED REPRESENTATIVES FOR AND ON BEHALF OF THE LANDLORD ] HEREBY GIVE FORMAL NOTICE AS SET OUT IN THE FOLLOWING TERMS: 1 [ For qualifying works It is the Landlord’s proposal and intention to carry...

STOP PRESS: Abolition of non-dom regime and introduction of residence-based IHT regime. Finance Act 2025 (FA 2025), which received Royal Assent on 20 March 2025, brings in legislation to abolish the remittance basis of taxation and to replace it with a residence-based regime, with effect from 6 April 2025. FA 2025 also removes domicile as the key factor in determining liability to inheritance tax. Other measures include amendments to the rules determining excluded property status, the abolition of the protected settlements status of offshore trusts, and changes to overseas workday relief. For information on these changes, see Practice Notes: The abolition of the remittance basis of taxation from 2025–26 and A new residence-based regime for IHT from 2025–26. See also: Finance Bill Tracking Service: Key dates (Finance Bill 2025) and Finance Act 2025. FORTHCOMING CHANGE: Changes to agricultural property relief (APR) from IHT. At Autumn Budget 2024 on 30 October 2024, changes to Agricultural Property Relief were announced, under which the 100% rate of relief will be...

Automatic enrolment does not apply to workers under age 22. Individuals younger than 22 fall outside automatic enrolment. However, anyone aged 16 to 21 with qualifying earnings of £6,032 or above in the 2018–19 tax year may choose to join their employer’s automatic enrolment arrangement and receive employer pension contributions. For the purposes of limb (a) in section 230(3) of the Employment Rights Act 1996 (ERA 1996), a worker is an individual who has entered into, or works or worked under, a contract of employment. Under ERA 1996, section 230(2), a contract of employment means a contract of service or apprenticeship. An apprenticeship agreement meeting the requirements of the Apprenticeships, Skills, Children and Learning Act 2009 is treated as a contract of service, not a contract of apprenticeship. See Practice Notes: Employee status and Apprenticeships...

The statutory formula for child maintenance under the Child Support Act 1991 (CSA 1991) The statutory formula for child maintenance under the Child Support Act 1991 (CSA 1991) does not link the amount payable to whether the paying parent has contact with the children, other than insofar as the shared care rules operate. Under CSA 1991, s 3(5), it is recognised that, for the purposes of the Act, there can be more than one person with care in relation to the same qualifying child. The Child Support Maintenance Calculation Regulations 2012, SI 2012/2677, reg 46(2), further provide that any calculation must be grounded in the number of nights the non-resident parent is expected to care for the qualifying child overnight during the 12 months commencing on the effective date of the relevant calculation decision. The Child Maintenance Service (CMS) retains a discretion to take into account a shorter timeframe where appropriate in making that assessment...

Section 2 of the Landlord and Tenant Act 1987 (LTA 1987) Section 2 of the Landlord and Tenant Act 1987 (LTA 1987) states that a person is the landlord if they are (a) the direct landlord of the qualifying tenants of flats in the premises, or (b) where any such tenant is a statutory tenant, the person who, but for that statutory tenancy, would have the right to possession of the flat. Consequently, the relevant landlord is usually the immediate landlord of the qualifying tenants, so a transfer of a superior interest is generally outside scope. Intermediate headleases are often used to avoid the regime. However, s 2(2) LTA 1987 provides that where the immediate landlord is also a tenant of the premises under a tenancy that is either: a term under seven years, or a term exceeding seven years, but capable of termination within the first seven years at the superior landlord’s option, the superior landlord is also treated as the...