Section 13 charge meaning

ARCHIVED : This archived table sets out details of the renumbered provisions in the Taxation of Chargeable Gains Act 1992 (‘the Act’), arising from the redrafting of Part 1 of the Act by the Finance Act 2019. From 6 April 2019, Part 1 of the Taxation of Chargeable Gains Act 1992 (TCGA 1992) was recast. The revised TCGA 1992, Pt 1 was brought in by section 13 and Schedule 1 of the Finance Act 2019, with the principal objective of bringing disposals of UK non-residential property by non-UK residents within scope of UK tax, so that disposals of both residential and non-residential UK property on or after 6 April 2019, subject to specified exemptions, fall within capital gains tax (CGT) or corporation tax on chargeable gains. The consequence is that UK residents and non-residents are equally within charge on disposals of any UK real property or on certain interests in UK property. For more detail on the chargeable gains position of non-residents with effect from 6 April 2019, see...

R (oao Sensor Solutions Ltd) v HMRC [2024] EWHC 1119 (Admin) Sensor Solutions participated in an employer‑financed retirement benefit scheme (EFRBS) in the 2012–13 tax year. After the loan charge provisions came into force in 2017, the company entered a voluntary settlement in relation to the scheme in 2019. In April 2021, Sensor Solutions sought repayment of that settlement through the DRRS, which was put in place by section 20 of the Finance Act 2020 (FA 2020) following the Morse review into the loan charge. HMRC refused to repay on the ground that the company had not provided a ‘reasonable disclosure’ of the scheme in its tax returns, as required by the legislation, contending the statutory disclosure condition had not been met. That refusal was upheld on an internal review conducted by another HMRC officer. The company therefore issued judicial review proceedings challenging HMRC’s decision...

Background This appeal considers whether VAT ought to have been levied on the Trust’s provision of car parking facilities. As a general rule, VAT is imposed on supplies of goods and services in the usual way. However, Article 13 of Directive 2006/112/EC (the Principal VAT Directive, PVD) together with section 41A of the Value Added Tax Act 1994 (VATA 1994) establish an exception for public bodies when they are acting as public authorities. A body is ‘acting as a public authority’ when it operates under a SLR. An SLR arises either where the public body is required by law to carry out the activity in a particular manner which does not apply to a private operator, or where the authority relies upon a specific public law power to perform the activity. If that exception applies, the public authority is not treated as a taxable person and therefore is not required to charge VAT on its relevant supplies of goods or services, unless regarding the authority as non-taxable...

The provisions governing the format of indictments and the process for their preparation and adoption are set out in the following: the Indictments Act 1915 (IA 1915) section 2 of the Administration of Justice (Miscellaneous Provisions) Act 1933 (AJ(MP)A 1933) Criminal Procedure Rules 2025 (CrimPR 2025), SI 2025/909, Pts 3, 10 and 25 For details on what an indictment must include, its structure, how to address defects, and the process for amendments, see Practice Note: —content, form, defects and amendments. What is an indictment? An indictment is the official document listing the charges against a defendant, which is preferred (formally served) in the Crown Court. It is a different document from the written charge or information produced by the prosecution to commence a case in the magistrates' court. See Practice Notes: Commencing criminal proceedings—applying for the issue of a summons and Commencing criminal proceedings—written charge and requisition or single justice procedure notice. It is traditionally drafted by the prosecutor, for...

Application to set aside a statutory demand served on an individual This Practice Note summarises the appropriate court or tribunal for issuing proceedings across common property dispute applications, such as setting aside statutory demands; opposed and unopposed Landlord and Tenant Act 1954 lease renewals; interim rent; assured and assured shorthold tenancy possession; light obstruction notice procedure; forfeiture; lease extensions and collective enfranchisement under the Leasehold Reform Housing and Urban Development Act 1993 and Leasehold Reform Act 1967; boundary disputes; appeals from party wall awards; trespasser (squatter) possession and/or injunctions; enforcement of possession orders; Electronic Communications Code matters; modification of restrictive covenants; service charge dispensation; terminal dilapidations; proceedings for unreasonable withholding of consent; and rent review arbitration appeals... Type of PD application — Court/Tribunal — Authority — Further detail Application to set aside a statutory demand served on an individual — County Court, or in certain circumstances the High Court. County Court: The Insolvency (England and Wales) Rules 2016 (IR 2016), SI 2016/1024, rr 10.4(4), 10.11,...

Private Client England & Wales glossary A Abatement When, after settling the deceased’s funeral costs, debts and liabilities, the remaining estate cannot satisfy all legacies in full, the gifts are reduced accordingly, unless the Will shows a different intention. In a solvent estate, the order for reduction appears in Part II of Schedule 1 to the Administration of Estates Act 1925. Refer to Practice Note: Payment of legacies. Accruals basis Where income is taxed on an accruals basis, it is attributed to a given tax year by reference to the number of days within that year during which the activity giving rise to the liability accrued. See Practice Note: What is the basis of income tax?. Accumulation and maintenance (A&M) trust A form of non‑interest in possession trust designed to benefit children and young people up to 25, which received favourable inheritance tax treatment between 1975 and 2006. See Practice Note: Accumulation and maintenance trusts—IHT [Archived]. Accredited Legal Representative (ALR) ...

This Agreement is entered into on [ insert date ] of [ insert month ] [ insert year ] by and between: [ insert name ], of [ insert address ] (' Council '); [ insert name ], of [ insert address ] (' County Council '); [ insert name ], a company duly incorporated and registered in [ insert details ] under number [ insert details ], whose registered office is at [ insert address ] (' Developer '); [ Additional parties as necessary eg owner, landlord, mortgagee, option holder etc. ] (' [ insert additional parties as necessary eg owner, landlord, mortgagee, option holder etc ] '). Recitals The Council is the local planning authority for the purposes of section 106 of the 1990 Act for the area within which the Land is situated and is the body by whom the obligations contained in this Deed are enforceable. The County Council is the local highway...

AGREEMENT relating to Section 106 and 106A of the Town and Country Planning Act 1990 [ and [ insert other legislation ] ] in relation to the development at [ insert address ] This Agreement is dated [ insert date ] Parties [ insert name ], of [ insert address ] (the Council) [ insert name ], of [ insert address ] (the County Council) [ insert name ], of [ insert address ] (the Owner) [ Additional parties as necessary e.g. landlord, mortgagee, option holder etc. ] ([ insert additional parties as necessary e.g. landlord, mortgagee, option holder etc ]) Background The Council serves as the local planning authority for the purposes of sections 106 and 106A of the 1990 Act for the area where the Land is located and is empowered to enforce the obligations contained in the Original Agreement. The County Council is the local highway authority for the area in which...

This Q&A considers a landlord’s ability to deal with their premises following service of a notice under section 13 of the Leasehold Reform, Housing and Urban Development Act 1993 (LRHUDA 1993). Once a section 13 notice is served, a statutory process begins that enables flat tenants to act together to buy the freehold of their building. The rights created by that notice ought to be safeguarded by entering an agreed or unilateral notice on the freehold title, or, where the landlord’s title is unregistered, by registering a class C(iv) land charge...