Written charge meaning

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...

This Checklist This Checklist explains the process for securing and recording a Light Obstruction Notice (LON) under the Rights of Lights Act 1959 (RLA 1959). It includes an outline of the 19 years and one day rule, the steps to seek a definitive and/or temporary certificate from the Upper Tribunal (Lands Chamber) (UT), and how to file the LON for entry as a local land charge. From 12 April 2015, oversight of local land charges moved to HM Land Registry. The Local Land Charges Rules 2018, SI 2018/273 (LLCR 2018), which are required to implement these amendments, took effect on 6 April 2018. That said, these provisions only apply within a local authority’s area once the Registrar has issued written notice to that authority confirming the date from which the amendments will operate. This Checklist therefore describes the process for registering a Light Obstruction Notice where no such written notice has been given by the Registrar and, as a result, the Local Land Charges Rules 1977, SI 1977/985...

The Criminal Justice Act 2003 (CJA 2003) Under the Criminal Justice Act 2003 (CJA 2003), a different route for commencing criminal proceedings in England and Wales was established. In place of laying an information before a justice of the peace to obtain a summons securing the defendant’s attendance, this approach requires public prosecutors to issue a written charge and serve it on the defendant and the court, together with a requisition directing the person to attend a magistrates’ court to answer the written charge. See Practice Note: Commencing criminal proceedings—written charge and requisition or single justice procedure notice. Only public prosecutors authorised under CJA 2003, s 29(5) are permitted to commence criminal proceedings by this means. The table below sets out those public prosecutors who must now proceed by using the written charge and requisition or a single justice notice procedure...

In this issue: Repairing obligations and dilapidations Trespass and adverse possession Service charges Residential tenancies Disputes and remedies Rent and rates Easements and covenants Property disputes in Scotland Additional Property Disputes updates LexTalk® Property Disputes: a Lexis®Nexis community Daily and weekly news alerts New and updated content Dates for your diary Trackers Repairing obligations and dilapidations Building Safety Act—remediation contribution orders—respondents’ appeal dismissed in Vista Tower (Grey GR Ltd Partnership v Edgewater (Stevenage)) In Grey GR Ltd Partnership v Edgewater (Stevenage) [2025] Lexis Citation 276, the Upper Tribunal (UT) rejected the respondents’ appeal against the First-tier Tribunal’s (FTT) grant of a remediation contribution order under section 124 of the Building Safety Act 2022, made against 75 respondents. Marcus Birch of BCLP reviews the decision. See News Analysis: Building Safety Act—remediation contribution orders—respondents’ appeal dismissed in Vista Tower. High Court held progressive failure of window seals constituted disrepair (Better...

In this issue: Social housing Education Planning Local government finance Public procurement Governance Healthcare Social care Licensing Environmental law and climate change LexTalk®Local Government: a Lexis®Nexis community Daily and weekly news alerts New and updated content Social housing Local authority successful in Court of Appeal on suitability of accommodation offered in performance of prevention duty (Fatolahzadeh v LB of Barnet) Fatolahzadeh v LB of Barnet saw Genevieve Screeche-Powell represent the council, which prevailed in resisting a Housing Act 1996 (HA 1996), section 204 appeal pursued by a homeless applicant. Two central issues of principle arose: (i) whether Parliament intended that an alleged non-compliance with the ‘new’ HA 1996, s 189A duties should automatically vitiate any later decision taken to meet the duty to secure suitable accommodation; and (ii) the extent to which the section 202 review procedure can rectify asserted shortcomings. This marks the first occasion on which the Court...

In this issue: Taxes management and litigation VAT International Employment taxes Daily and weekly news alerts New and updated content Dates for your diary Trackers Useful information Taxes management and litigation Tribunal Procedure Committee consults on proposed changes to FTT rules on the provision of written reasons for decisions The Tribunal Procedure Committee (TPC) has opened a consultation to gather views on prospective changes to the rules for every Chamber of the First-tier Tribunal, including the Tax Chamber, and for the Employment Tribunals. For the First-tier Tribunal (Tax Chamber) in particular, the suggestions are to: (1) remove the need for the parties’ consent before the FTT issues a short, unreasoned written outcome; (2) where no full written decision has been given, shorten the period to request one from the FTT from 28 days to 14; and (3) confine applications for a full written decision to the unsuccessful party only, while retaining a discretion to...

ARCHIVED : This Practice Note has been archived and is not maintained . The Commercial Rent (Coronavirus) Act 2022 (CR(C)A 2022) preserves and broadens the safeguards afforded to commercial tenants during the coronavirus (COVID-19) crisis. It achieves this by ringfencing rent and service charge arrears built up while premises were mandated to shut, and by creating a statutory arbitration scheme through which sums can be written down or repayment postponed. A moratorium on landlord remedies also applies to shield tenants whilst arbitration is ongoing. Core provisions of CR(C)A 2022, together with the government’s Commercial rent code of practice following the COVID-19 pandemic (the Code), are outlined below. The government has additionally published statutory guidance on the Act’s terms. The window to commence arbitration has now closed, and with it the moratorium on landlord remedies where no reference was lodged. The moratorium endures for arrears that were referred in time (see Moratorium on landlord’s remedies). A Property Litigation Association survey reported very low take-up of the scheme, with markedly fewer...

Where a company disposes of an intangible fixed asset (IFA) that falls within the corporate intangible assets regime in Part 8 of the Corporation Tax Act 2009 (CTA 2009), any gain or loss arising is recognised for corporation tax as, as appropriate, a credit or a debit. Amounts brought in under CTA 2009, Pt 8 are dealt with as income items, both for charge and relief. Consequently, the usual income/capital divide under general tax law is disapplied. Instead, a credit or debit on the realisation of an IFA is treated either (i) as a receipt or expense of a trade or of a property business, or (ii) where the IFA is not held for the purposes of a trade or property business, as a non-trading credit or a non-trading debit. For further detail on the taxation of IFAs, refer to Practice Note: How intangible fixed assets are taxed—basic principles...

GOVERNMENT CONSULTATION : The government is consulting on proposals to require close companies to give HMRC more granular information about transactions with participators (usually shareholders). In scope are: Cash withdrawals Loans Debts Dividends Other distributions Asset transfers Items already reported via RTI, such as salary, would be excluded. Reported data would set out the recipient, amount, date, and identifying details, potentially including NI numbers. Views are sought on the scope, timing and delivery method (for example via CT600A, the company tax return, or a digital service), whether repayments, releases and write‑offs of loans should be included, and whether existing penalties are adequate or bespoke penalties are needed. The consultation closes on 10 June 2026. Introduction and summary of main rules Without specific rules, a company controlled by a small number of persons could structure its affairs to enable those persons to sidestep income tax. Legislation to counter the avoidance of income tax through companies was first...

This Deed is dated [ insert date ] Parties [ insert name of lender ] [ a company ] registered in [ England and Wales ] with number [ insert registered number ], having its registered office at [ insert address of registered office ] (the Lender); and [ insert names of receivers ] of [ insert name of receivers' firm ] at [ insert address of receivers’ firm ] (the Receivers) Background (A) Under the Legal Charge, [ insert name of borrower ] charged the [ Property OR Properties ] in favour of the Lender. (B) By a written appointment dated [ insert date ], the Lender appointed the Receivers as joint receivers of the [ Property OR Properties ] in accordance with the terms of the Legal Charge. 1 Definitions and interpretation 1.1 Definitions In this Deed: [ Property OR Properties ] means the [ Property OR Properties ] set out in...

Request under section 21 of the Landlord and Tenant Act 1985 (LTA 1985) The section 21 request under the Landlord and Tenant Act 1985 (LTA 1985) seeks a summary of 'costs incurred'. These are the 'relevant costs' tied to service charges that are payable, or have been demanded as payable, by the leaseholders of a dwelling. 'Relevant costs' means actual or estimated expenditure incurred, or to be incurred, by or on behalf of the landlord or any superior landlord in relation to matters for which a service charge is payable – LTA 1985, s 18. Such relevant costs may fall within the period for which the service charge is due, or within an earlier or later period, and may encompass overheads. Where service charge accounts are compiled on a 12-month accounting basis, any written summary can refer only to those accounts that were 'made up' in the last of those yearly periods before the date of the request...

Inheritance tax (IHT) treatment of the loan The IHT consequences for a loan turn on its precise wording and conditions, such as whether the borrowing is secured. You should also review the lender’s Will, in case the testamentary provisions discharge the liability. In practice, the difference between classifying the loan as an asset of the estate on death or as a failed potentially exempt transfer immediately before death may, in some cases, make no difference to the IHT due. To reach the correct analysis, the language of sections 4 and 3A of the Inheritance Tax Act 1984 (IHTA 1984) must be considered. In particular, section 4 (transfers on death) provides that IHT applies as though, immediately prior to death, the deceased had made a transfer of value—i.e. a deemed transfer immediately before death that triggers the IHT charge...