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Charges to income tax—tables These tables set out: • the charges to income tax in each of the seven categories of income tax • the person who is liable to pay that charge, and • the legislative provisions that are relevant to that charge Employment income Name of charge Person liable Legislative provisions General earnings Person to whose employment the earnings relate ITEPA 2003, ss 6, 7, 13, Pt 3 Specific employment income Person in relation to whom the income counts as employment income ITEPA 2003, ss 6, 7, 13 Pts 6, 7, 7A Pension income Name of charge Person liable Legislative provisions UK pensions Person receiving or entitled to the pension ITEPA 2003, ss 569–572A Foreign pensions Person receiving or entitled to the pension ITEPA 2003, ss 573–576A UK social security pensions Person receiving or entitled to the pension, benefit or allowance ITEPA 2003, ss 577–579 Pensions under registered pension schemes Person receiving or entitled to the pension under the registered pension scheme ITEPA 2003, ss 579A–579D...
Intra-group reorganisation (by asset sale)─checklist This Checklist briefly summarises the key steps involved in an intra-group reorganisation of assets owned by an English-incorporated company to another English-incorporated company and highlights certain issues which may arise for the company as a result of such process. This Checklist does not claim to be exhaustive, as the issues that arise in connection with a reorganisation by asset sale and the steps involved in the process will vary from one transaction to the next. For a summary of the key issues involved in an intra-group reorganisation by way of a share sale, refer to: Intra-group reorganisation (by share sale)─checklist. Consideration of a corporate reorganisation may also require specialist assistance in property, employment, pensions, intellectual property, information technology, finance and tax matters. Please consider obtaining further guidance on these areas. Issue Guidance Determining the intra-group reorganisation structure and other preliminary considerations (general) Asset purchase or share purchase? For guidance on pre-reorganisation planning and whether to choose a reorganisation by way of an asset or...
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Pre-entry planning A person who is planning to come to the UK should consider the possible tax consequences before they arrive , so as to maximise the chances of reducing or eliminating any UK tax. For information on why certain pre-entry planning is necessary, see the Introductory guide to residence and domicile for UK tax purposes before 6 April 2025 [ARCHIVED], Residence after 5 April 2013 and Domicile Practice Notes. For information on the taxation of employment income in the UK, see Taxation of earnings and benefits—overview and Practice Note: UK resident non-domiciliaries—earnings. The extent to which planning is necessary will vary from one individual to another, depending on circumstances: the person who is here for a short-term project, leaving their family in his home country, will have different issues to consider than the person who comes seeking permanent employment, for long-term study, or to get married. Individual advice may thus be necessary and this Practice Note is only a guide. Note in particular that it does not cover...
The lifetime allowance before 6 April 2024 [Archived] ARCHIVED : This archived Practice Note provides information on the operation of the lifetime allowance regime before its abolition on 6 April 2024. It is not maintained. For further information, see Practice Note: Abolition of the lifetime allowance. The basic principle underpinning the pensions tax regime is that members of registered pension schemes enjoy: • various tax advantages while accruing retirement and life assurance benefits, and • certain tax advantages when particular benefits are paid from a registered pension scheme (eg the tax-free pension commencement lump sum) In exchange, and if tax charges are to be avoided, a registered pension scheme must comply with various restrictions as regards the: • accrual of benefits • payment of contributions, and • payment of benefits Until 5 April 2024, one of the key restrictions imposed on the accrual of members’ benefits under the pensions tax regime was the lifetime allowance, which capped the amount of benefits that could be saved and drawn by and...
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Notice of Adjudication IN THE MATTER OF THE HOUSING GRANTS, CONSTRUCTION AND REGENERATION ACT 1996 AND IN THE MATTER OF AN ADJUDICATION [And pursuant to the [insert [‘Scheme for Construction Contracts 1998’ OR relevant adjudication procedure chosen by the parties]] Between: [Name of party 1]        The Referring Party and [Name of party 2]        The Responding Party  Introduction 1 Pursuant to the Housing Grants, Construction and Regeneration Act 1996 (the HGCRA 1996), and [[‘the Scheme for Construction Contracts (England and Wales) Regulations 1998’ (‘the Scheme for Construction Contracts 1998’)’ OR the alternative adjudication procedure chosen by the parties]], this is a Notice of Adjudication in respect of the dispute outlined below. The Parties and Addresses for Service 2 The Referring Party is [Full Name of Party 1] (‘[Abbreviated Name of Party 1]’) of [address]. The Referring Party is [set out brief description of the work it does, including the relevant type of work for the present dispute]. 3 The Responding Party is [Full Name of...
Report on title—property report for leasehold occupier [Archived] ARCHIVED: This Precedent has been archived and is not maintained. To: The [ directors OR partnership] [Insert the Tenant’s name, address and (if applicable) company registration number] Dear [insert organisation name] [Insert the name and address of the Property] (the Property) 1 Scope of this report and reliance This report has been prepared for your sole benefit in connection with your proposal to enter into a lease of the Property with [insert name and address of Landlord] (the Landlord) with an initial rent of £[insert rent] [plus VAT] per annum. This report is based on the assumption that you will use the Property as a [insert current use] and you do not intend to redevelop [or carry out any alterations to] the Property. This report is based on our review of the Landlord’s [and Head Landlord’s] title, the replies to pre-contract enquiries given by the Landlord and search results. The results of our investigation are set out in...
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Is a certificate of non-crystallisation required if the transfer of registered land is for value? And is a certificate required for the landlord on a surrender of a lease? A letter of non-crystallisation is required by a buyer’s/lender’s solicitor to confirm that: • a floating charge has not crystallised in respect of particular property • no steps have been taken to crystallise a floating charge so that it fixes on a particular property, and • the chargee consents to either the sale of a property or the creation of a second floating charge over a property This ensures the seller is free to deal with the property (subject of course to any fixed charges and other title restrictions). A certificate of non-crystallisation may be provided by either the chargee or the chargor. However, it is preferable to obtain the letter from the chargee because evidence of non-crystallisation is not conclusive unless it is given by such party. The chargee is not usually obliged to provide this confirmation,...
Will an application to the Land Registry to register a prescriptive easement against land owned by a company in administration be a ‘legal process’ for the purposes of the moratorium under paragraph 43(6), Schedule B1 to the Insolvency Act 1986? Easements by prescription An easement is an incorporeal right enjoyed by the owner of a legal estate (dominant tenement) over land in the ownership of another person (servient tenement) that binds successors in title. Easements can be legal or equitable and they can be created by express or implied grant or by statute or arise by prescription or long use. See: Checklist for the creation and registration of easements. The only easements which can exist or be created in law are easements for an interest equivalent to an estate in fee simple in possession or for a term of years absolute. These include easements created by express grant (for example, an easement granted in a lease), implied grant (such as an easement of necessity) or presumed grant (also known as...
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Pensions analysis: The Deputy Pensions Ombudsman (DPO) has rejected a complaint about a delay in processing a member’s crystallisation event as the delay was unlikely to have caused an actual loss. Martin Scott of gunnercooke LLP looks at the decision.
Welcome to the Pensions weekly highlights from the Pensions team. This week's edition of Pensions highlights includes a review of key news stories, as well as dates for your diary and trackers.
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