| Quick Links | Kent SolicitorsLatest legal news from Kent Solicitors, Kaslers Solicitors LLP.Wednesday, 30 April 2008Leasehold Valuation Tribunal: Service charges
The Leasehold Valuation Tribunal can determine all disputes in connection with service charges
Labels: Leasehold Valuation Tribunal Service charges Tuesday, 29 April 2008Lease Service charges
Service charges must be reasonably incurred. They are not payable unless the standard of work and services rendered are reasonable. Advance payments must be reasonable.
Labels: Lease Service charges Monday, 28 April 2008Lease term
Historically commercial leases were granted for terms of 20 to 25 years, with 5 yearly rent reviews and with no tenants right to terminate before expiry of the lease term.
SDLT dictates that it is more tax efficient to have a short lease with an option to renew, rather than a long lease with a break clause. Huge savings can be achieved Labels: Lease term stamp duty land tax Friday, 25 April 2008Companies Act - financial assistance
Private companies used not to be able to provide financial assistance for the acquisition of their own shares or shares of a private holding company. There was a whitewash procedure to get around this. From 1 October 2008, the old rules do not matter
Rules regarding unlawful reduction of capital remain Labels: Companies Act financial assistance Thursday, 24 April 2008property: restrictive covenantThe Lands Tribunal can take into account the effect of another garden and it s use when considering whether to discharge a restriction preventing the erection of a bungalow Labels: property restrictive covenant discharge Wednesday, 23 April 2008Agency worker
There have been a number of Employment Tribunal unfair dismissal cases recently which consider whether a contract of employment can be implied between an agency worker and the end user Employer, as well as there being a contract between the agency and the agency worker
Labels: agency worker Employment Tribunal unfair dismissal contract employment Tuesday, 22 April 2008location agreement and consumer hire
A location agreement, under which a piece of equipment is placed in a shop and the owner of the machine pays the shop owner a commission based on the use made of the machine by the shops customers, is not a consumer hire agreement
Labels: location agreement consumer hire Monday, 21 April 2008Domestic violence
The Domestic Violence Act, which came into force in July 2007, criminalised domestic violence
There is now concern that many women are not reporting such violence, because their partners will get a criminal record Before this Act, they could seek a civil, not a criminal remedy, called a non molestation Order Labels: domestic violence Sunday, 20 April 2008Bankruptcy and tax assessments
Where the assessment has been raised prior to the bankruptcy, the Trustee in Bankruptcy will be bound by it and cannot look behind it to see whether the sum is due, although the Trustee will have vested in him, subject to satisfying the usual rules for applying out of time, the right to appeal
Where the assessment is raised during the bankruptcy, HMRC should serve it on the bankrupt who has the right of appeal. On becoming aware of it, the Trustee can take steps to vest in himself the right of appeal in him as "after acquired property" under section 307 Insolvency Act 1986. If the bankrupt is discharged before the Trustee becomes aware, that is the end of the matter and the Trustee has no right of appeal Where the assessment is raised after discharge, then the only person who can appeal is the discharged bankrupt Labels: Bankruptcy tax assessments HMRC Friday, 18 April 2008Power of Attorney
An ordinary Power of Attorney is a legal way of giving someone else the power to manage your financial affairs when it is difficult for you to manage themselves for various reasons, but only applies if you are fully aware of the implications of the arrangement.
Labels: Power Attorney Thursday, 17 April 2008Appointee Pension and State Benefit
If a person is incapacitated and entitled to receive a retirement pension or other state benefits, the Department for Work and Pensions can choose an appointee to receive those benefits on the persons behalf.
Labels: Appointee Pension State Benefit Wednesday, 16 April 2008Court of Protection Deputy
The Court of Protection can appoint a Deputy to manage the affairs of someone who is no longer able to manage for themself.
Labels: Court Protection Deputy Tuesday, 15 April 2008Application Court of Protection
If someone is mentally incapable of making a particular decision at a particular time and they have not made a Lasting (or Enduring) Power of Attorney, the matter can be referred to the Court of Protection
Labels: Application Court Protection Monday, 14 April 2008Companies Act: limits of authority
Internal rules requiring certain signatures (for example for transactions over a certain value or of a particular type) are just that, internal rules
Third parties can enforce any documents signed after 5 April 2008 by a single director and his witness Labels: Companies Act Authority Friday, 11 April 2008Companies Act: filing periods for accounts
Private companies have to file accounts within 10 months of their year end. For financial years beginning on or after 6 April 2008, they must do so within 9 months
Labels: Companies Act filing periods accounts Thursday, 10 April 2008Company signature
From 6 April 2008 a company will be able to execute a document by the signature of a single director in the presence of any witness who must also sign
Labels: Companies Act Company signature Wednesday, 9 April 2008VAT: transfer of a business as a going concern
In order for a transfer to qualify as a "transfer of a going concern" under the rules, it is not enough for the seller to transfer the assets and then say that he need not concern himself with what the buyer subsequently did. The buyer had to carry on the same kind of business as had been conducted by the seller. The VAT liability changes if the buyer in fact does not carry on the business himself, but licenses another to do it.
Example: Restaurateur sells business, buyer does not carry on business himself but puts in a self employed manager who also trades as a restaurant but pays a rent or license fee. This is not carrying on the same business for VAT purposes and the Seller must account for VAT. Labels: Value added tax VAT transfer business going concern Monday, 7 April 2008Intellectual property
Tiffany is bringing a case against Ebay concerning the sale of counterfeit goods on the auction website.
Labels: intellectual property counterfeit goods Friday, 4 April 2008Contract: certainty versus business efficacy
For a contract to be validly formed, one consideration is that it must be 'certain i.e. its terms clear. Against this, the Court will imply terms to give an arrangement 'business efficacy'. A recent case concerning an 'agreement' made by telephone for the purchase of debt notes explored these concepts and the arrangement was found, on the facts of this case, to be contractually binding despite a failure by the parties to agree a number of terms, including the settlement date.
Labels: Contract certainty business efficacy Thursday, 3 April 2008Lease Break clause: preconditions
Preconditions in break clause are construed strictly e.g. where the break clause had a condition that Tenant must have painted the property with 3 coats of paint, but Tenant only used 2 coats, it was held that the break notice was invalid.
Labels: Lease Break Clause Preconditions Wednesday, 2 April 2008Restrictive covenant: damages
If you have the benefit of a restrictive covenant not to build, then a developer who breaches this will be liable in damages
Historically, damages reflect the amount that the judge thinks the parties would arrive at: arguing their corner, but being reasonable This will probably involve looking at the amount of profit likely to be made by the developer. After all, that will point to the amount that he might have been willing to pay. There has been recent case law in this area which throws the above into doubt Labels: Restrictive Covenant Damages Tuesday, 1 April 2008Divorce and Capital Gains Tax
On the sale of the matrimonial home, the principal private residence (PPR) exemption will probably avoid CGT
Where there are transfers or exchanges of other assets, CGT issues can bite Labels: Divorce Capital Gains Tax
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Members: Michael D Breeze LL.B (Hons.) and Simon McCree Scott LL.B (Hons.)
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