Residence order meaning

Asset Vests in the trustee in bankruptcy? The bankrupt’s (their family’s) primary/sole residence: Yes (but only for a limited period). It falls into the bankruptcy estate for three years starting on the date the bankruptcy order is made. Reference: IA 1986, s 283A. Freehold property: Yes. Any interest the bankrupt has in land vests in the trustee in bankruptcy. Reference: IA 1986, ss 283(1), 436. Leasehold property: Varies. Save for a few exceptions, leasehold interests vest in the trustee; certain statutory tenancies are excluded by IA 1986, s 283(3A), though the trustee can still claim them by serving a notice. Reference: IA 1986, ss 283(1), 283(3A), 308A. Money/cash: Yes. Any money or cash held when the bankruptcy order is made forms part of the estate and vests in the trustee. Reference: IA 1986, ss 283(1), 436. Pensions: No (mostly). The bankrupt’s pension rights do not vest if: (i) the petition was presented on or after 29 May 2000, and (ii) the pension scheme...

Original news Makhlouf v Secretary of State for the Home Department (Northern Ireland) [2016] UKSC 59, [2016] All ER (D) 93 (Nov) The Supreme Court rejected an appeal against a deportation order made against a foreign offender, notwithstanding that his children are British citizens living in the UK. While the appellant argued that removal would violate his and his children’s rights under article 8 of the European Convention on Human Rights, the court decided that, on the evidence, he had no relationship with either child and their lives had been completely unaffected by his being their father. The court also determined that the Secretary of State was not required to undertake further enquiries concerning the appellant and his children beyond those already conducted. What was the background to the case? The appellant, a Tunisian national, married a British citizen in Tunisia in 1996. In 1997, his wife returned to Northern Ireland for the birth of their daughter, and he subsequently joined her. He was granted indefinite leave...

In this issue: Brexit headlines Constitutional and administrative law Equality and human rights Judicial review Public procurement Subsidy control and State aid Information law Other Public Law news Daily and weekly news alerts New and updated content Dates for your diary Trackers Useful information Brexit headlines Court of Appeal restricts education-based residence right under UK-EU Withdrawal Agreement—R (Ayoola) v Home Secretary In R (Ayoola) v SSHD [2025] EWCA Civ 1519, the Court of Appeal held that Articles 24(2) and 25(2) of the Withdrawal Agreement do not confer fresh residence entitlements; they merely safeguard education‑linked derivative residence rights that existed before withdrawal from the EU. Specifically, children of EU nationals had residence rights under Article 12 of Regulation 1612/68 (later Article 10 of Regulation 492/2011). Their third‑country national parents held residence rights only where their presence was required for the child. CJEU case law acknowledged and reinforced those derivative entitlements. Nonetheless,...

In this issue: Property management Investigating title Environment, energy and buildings Residential property Statutory compliance Property in Scotland Property in Wales Transferring property Property insolvency Property taxes Additional property updates this week Daily and weekly news alerts Trackers New Q&As Property management Second edition of RICS service charge standard The Royal Institution of Chartered Surveyors (RICS) has released the second edition of its professional standard on service charges in commercial property. Compulsory for all RICS-accredited practitioners and aimed at UK property managers and occupiers, it seeks to lift standards and foster greater transparency, fairness and consistency in service charge management and administration. The revision addresses key challenges, including issuing budgets and year-end certificates promptly, works to reduce causes of disputes between landlords and tenants, and offers clearer guidance on resolving disagreements. It also aids the negotiation, drafting, interpretation and operation of leases, ensuring alignment with recognised industry best practice....

This Practice Note consolidates the HMRC Manuals tracker that featured weekly in the Private Client highlights from January 2021 to December 2024, arranged by HMRC Manual in reverse chronological order. It captures many of the key amendments to the HMRC Manuals set out below that will interest Private Client practitioners. For the combined tracker from January 2025 onwards, see Practice Note: Consolidated HMRC Manuals tracker 2025–26–Private Client. Avoidance Handling Process Manual Pages amended • Date of change • Comments Added: AHP1000, AHP1200, AHP1300, AHP1400, AHP1450, AHP2000, AHP2100, AHP2200, AHP2300, AHP3000, AHP3100, AHP3200, AHP3300, AHP3400, AHP3500, AHP4000, AHP4100, AHP4200, AHP4300, AHP4350, AHP4400, AHP4500, AHP4550 and AHP4570 Date: 29 September 2023 Summary: This new manual sets out HMRC’s method for managing tax avoidance risks across all taxes and HMRC directorates, aiming for consistency and effectiveness. The overview sections describe what HMRC regards as tax avoidance, as distinct from lawful tax planning. They also outline the role of iTAPE, a specialist network within HMRC that leads...

ARCHIVED This archived Practice note reviews the clawback of business investment relief (BIR), the remittance relief for investment into UK companies. It covers: extraction of value how to avoid a chargeable remittance after a potentially chargeable event the order in which disposals are treated the interaction with the mixed funds rules the capital gains tax (CGT) position STOP PRESS: Abolition of non-dom regime and introduction of residence-based IHT regime The Finance Act 2025 (FA 2025), which received Royal Assent on 20 March 2025, legislates to abolish the remittance basis of taxation and introduce a residence-based regime from 6 April 2025. FA 2025 also replaces domicile as the key criterion for inheritance tax liability. Additional changes include amendments to the excluded property rules, removal of protected settlements status for offshore trusts, and revisions to overseas workday relief. For details on these reforms, see Practice Notes: The abolition of the remittance basis of taxation from 2025–26 and A new residence-based...

Practitioners should be mindful of several factors when dealing with an estate where the deceased was domiciled overseas and/or held assets abroad, particularly the effect of foreign domicile on the succession of the estate. For more detail, see: Cross-border estates—overview. This Practice Note sets out the process for seeking a grant of representation in England and Wales where the deceased was domiciled abroad. While domicile has long mattered for UK inheritance tax (IHT), the shift to a residence-based IHT regime and the approach to excluded property from 6 April 2025 do not change the ongoing significance of an individual’s domicile for succession to the estate and for entitlement to a grant of probate. See: Domicile of individuals—overview. Deceased domiciled outside England and Wales Where the deceased died domiciled outside this jurisdiction but owned assets here, a grant in England and Wales will be needed to administer those assets, unless: the Colonial Probates Acts 1892 and 1927 apply, or the deceased was domiciled in...

STOP PRESS: Abolition of non-dom regime and introduction of residence-based IHT regime Following Royal Assent on 20 March 2025, Finance Act 2025 (FA 2025) introduces legislation to scrap the remittance basis of taxation and install a residence-based system, taking legal effect from 6 April 2025. Under FA 2025, domicile ceases to be the primary determinant of inheritance tax liability. Additional measures cover revisions to the rules for excluded property status, the removal of protected settlements status for offshore trusts, and amendments to the operation of overseas workday relief provisions. For further detail on these reforms, 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. For timelines, see Finance Bill Tracking Service: Key dates (Finance Bill 2025). See also Finance Act 2025. I, [ insert full name ], of [ insert full address ], in order to settle the devolution of my estate upon my death, hereby formally state as follows: ...

This note provides general guidance about applying for permission to remove children from the jurisdiction on a permanent basis. It concerns applications for leave to remove children permanently from the jurisdiction. Your family solicitor can give tailored advice that reflects your particular situation and circumstances. Can I move to live abroad with the children? If you are separated or divorced and wish to relocate overseas permanently with your children, you must secure written consent from the other parent and/or anyone else who holds parental responsibility for the child before relocating. Where the other parent refuses consent, you may ask the court for permission; this is referred to as a leave to remove or relocation application. Making an application to court If agreement about the children’s place of residence cannot be reached, you can apply to the court for an order. Before issuing proceedings, the rules governing these applications require you to attend a meeting with a mediator to explore whether mediation is appropriate instead of going...

STOP PRESS: Abolition of non-dom regime and introduction of residence-based IHT regime Finance Act 2025 (FA 2025), which obtained Royal Assent on 20 March 2025, enacts measures to end the remittance basis of taxation and introduce a residence-based system, effective from 6 April 2025. FA 2025 likewise substitutes residence for domicile as the principal test used in establishing overall liability to inheritance tax. Further provisions include revisions to the rules for excluded property status, the removal of protected settlements status for offshore trusts, and amendments to overseas workday relief. For guidance on these reforms, 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. I, [ insert full name ], of [ insert full address ], to determine the succession to my estate upon my death, direct as follows: 1 Revocation I revoke all earlier testamentary...

The young person is now past 18, has finished secondary schooling and is moving on to higher education. The prior maintenance arrangement has now ceased, and the child intends to seek financial provision under Schedule 1 of the Children Act 1989 (ChA 1989) by making their application. Under ChA 1989, Sch 1, a parent, guardian, or special guardian of a child, or any person in whose favour a residence order is in force with respect of a child, may apply for a range of orders for the benefit of a child as provided under Sch 1...

Taking back possession of a garage When a landlord has rented out a dwelling, for example a house or flat, they cannot lawfully regain possession of the property while the tenant remains in residence except by initiating court proceedings. This requirement, in such circumstances, is expressly imposed by sections 2 and 3 of the Protection from Eviction Act 1977 (PEA 1977)...

If the court issues a child arrangements order under section 8 of the Children Act 1989 (ChA 1989) directing that a child is to reside with someone other than a parent or guardian, that individual acquires parental responsibility for the child for as long as the order is operative, insofar as it provides for the child to live with them (ChA 1989, s 12(2)). That individual continues to hold parental responsibility under that provision for as long as the provision requiring the child to live with them still remains effective...