What exemptions are available for a potentially exempt transfer?
-£5,000 marriage exemption from a parent
-£3,000 annual exemption
-£3,000 annual exemption from previous year if unused
When are taper relief and the annual exemption only available?
On lifetime gifts
Is a lifetime transfer up to £5,000 given from a parent to child on the occasion of the child’s marriage exempt from IHT?
Yes
In relation to charity, how can the IHT rate be reduced?
If 10% or more of the net value of an estate is given to charity, the IHT rate is reduced from 40% to 36%
The right to consult with a solicitor can be delayed under what conditions?
If there are reasonable grounds to believe the right would lead to interference with evidence or alerting other suspects
-Must be an indictable offence
-Authorisation given by a superintendent
-Cannot exceed 36 hours after arrival at station
Can an easement be acquired by prescription?
Yes
-Through continuous and uninterrupted use over a period of 20 years
Revoking licenses with immediate effect is a serious procedural flaw
What is unlawful act manslaughter?
Requires a deliberate act which constitutes a criminal offence
-The act must be intentional, unlawful, dangerous and be the cause of death
Does a marriage/civil partnership revoke a pre-existing will?
Yes
When is a citation to take probate used?
When an executor has lost their right to renounce by intermeddling, but has not applied for a grant and does not intend to do so
Can PRs charge for their services?
No
-Unless it is authorised by the court or the will
If someone dies intestate, what grant needs to be obtained?
A grant of letters of administration
-Surviving spouse has the best entitlement to
When is a citation to accept or refuse a grant used?
To clear off a person with a right to a grant who has not applied for it and shows no intention of doing so
What should be used to pay a secured debt?
Should be paid from the asset against which it is secured
What is burglary?
Entering a building or part of a building as a trespasser with the intent to steal, commit GBH, or criminal damage
What is fraud by false representation?
Someone dishonestly makes a false representation and intends to make a gain for himself or cause a risk of loss to another
If a defendant is unfit to make a plea, what will the court do?
They court will make a determination on the actus reus alone
What does a Form OS1 search do?
Freezes the register so that for the period between exchange and completion, there are no adverse registrations
Where there is a long delay between exchange and completion, what is it a good idea to do?
Register the rights under the contract at the Land Registry
What does burglary require D to do?
To enter a building or part of a building
What is registered title?
Where the seller’s title is registered at HM Land Registry
What is unregistered title?
Where the seller’s title is not registered at HM Land Registry
In land with registered title, how is title deduced (ownership proved) ?
By the seller’s solicitor providing official copies of the registers of title and a copy of the title plan filed at HM Land Registry
In land with unregistered title, how is title deduced (ownership proved) ?
By the seller’s solicitor providing to the buyer’s solicitor an epitome of title and which must evidence a good root of title