Issue: November 2020

HMLR – first registration if deeds are lost

November 2020 | Conveyancing

HMLR has made a small but significant chance to PG 2: First registration of title where deeds have been lost or destroyed, so it seems like a useful prompt to remind practitioners as to the requirements more generally. If deeds have been lost or destroyed and an application for first registration is made, HMLR has …

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Furlough fraud – manage the risk

November 2020 | Employment

Employers could face ET claims and HMRC penalties if they have any employees who have worked during furlough. A useful article considers steps employers can take to rectify errors. One of the key requirements of the Coronavirus Job Retention Scheme (CJRS) is that employees on furlough leave cannot work for their employer. If an employee …

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Capital gains tax – trustees and property

November 2020 | Wills, probate and administration

As we have reported above (p10), HMRC has issued an important reminder about the deadlines for payment of CGT in relation to sales of residential property. Following changes that came into effect in April 2020 for the new tax year, any individual UK resident or executor must report cases where CGT is due, and make …

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HMLR – form RQ

November 2020 | Conveyancing

Conveyancing practitioners will be familiar with form RQ: Request for a restriction by owners not living at the property. This form is a straightforward way of getting a form LL restriction in the following terms on a register of title: ‘No disposition of the registered estate by the proprietor of the registered estate is to …

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Procedure – probate applications

November 2020 | Wills, probate and administration

As of 2 November 2020, probate practitioners are now required to use the online portal system for submitting applications for grants in most probate cases. Those excepted from the online portal include the most complex and, for instance, a grant of administration including a grant of administration with will annexed, and an application for a …

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Cohabitees – pensions

November 2020 | Family

The Supreme Court issued a declaration that s39A Social Security Contributions and Benefits (Northern Ireland) Act 1992 is incompatible with article 14 ECHR (as read with article 8) in precluding any entitlement to widowed parents’ allowance (WPA) by a surviving partner of the deceased where they had been married or in a civil partnership. In …

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Procedure – in-person visits

November 2020 | Wills, probate and administration

Many practitioners need to visit vulnerable clients in person, but the Covid-19 restrictions have raised significant challenges to this. The Department of Health and Social Care has issued updated guidance for England on the MCA and DoLS during the pandemic, particularly in relation to the self-isolation rules and the impact of the local Covid alert …

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CGT – trap

November 2020 | Conveyancing

Conveyancing practitioners no doubt remind clients who are selling a dwelling house that is not their only or main home throughout their period of ownership of the potential CGT liability on sale. However, conveyancers may also wish to add an additional section in their standard purchase report to cover the risks to homeowners who are …

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