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IRELAND - COMMERCIAL

This Practice Note sets out a high-level guide to Regulation (EU) 2022/1925, the EU Digital Markets Act (DMA), viewed from an Irish standpoint. It addresses the DMA’s effects on the Irish marketplace, outlines the suite of rules the DMA introduces, explains how gatekeepers are designated, and describes the European Commission’s enforcement toolkit under the regime. It also considers worldwide compliance expectations, the forthcoming steps towards rolling out the DMA, and the key dates for meeting the obligations it imposes. The Digital Markets Act On 15 December 2020, the European Commission (the Commission) unveiled proposals for two EU-wide measures to govern digital services-the Digital Services Act and the Digital Markets Act. On 27 October 2022, the Commission completed adoption of the DMA by publishing its text in the EU Official Journal, triggering a six‑month transition period before the DMA became enforceable on 2 May 2023. The DMA aims to

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DISPUTE RESOLUTION

This Practice Note This Practice Note explores the principal procedural steps for bringing a statutory derivative claim under sections 260–264 of the Companies Act 2006 (CA 2006), covering the permission application and the test the court will apply. It offers guidance on construing and applying the relevant CPR provisions. Depending on the court dealing with your matter, you should also be alert to any additional requirements—see Court-specific guidance below. Practitioners should note that, with effect from 6 April 2023, the CPR provisions concerning derivative claims were amended. In particular, CPR 19 was updated and CPR PD 19C was amended and re-designated as CPR PD 19A. These changes did not materially alter the substance of the approach to derivative claims, but the numbering of the pertinent provisions was changed. Judgments issued before 6 April 2023 may therefore refer to the previous provisions and

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INTERNATIONAL TRADE

This Practice Note offers practical direction on the relevance and distinctions of the like product in trade remedy inquiries. It sets out the reasons for identifying like products in anti-dumping, subsidy and safeguard inquiries. The note explains how the concept of like product guides the scope of an inquiry, the definition of the domestic industry and the assessment of injury. Introduction Trade remedy inquiries may vary in the subject under examination. Anti-dumping inquiries consider whether a product is sold in the export market for less than it is sold in the exporter’s home market. Countervailing inquiries consider whether the imported product benefits from a subsidy granted by the exporting Member State. Safeguard inquiries, in turn, consider whether goods are entering in suddenly increased quantities due to unforeseen circumstances. In all three types of trade remedy inquiry, it is crucial to specify what the imported product is. In

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PRIVATE CLIENT

Duty to act personally As a matter of principle, the basic rule is that a trustee must act in person because the settlor personally selected that individual for their specific skill or insight into the beneficiaries, and their affairs. The Trustee Delegation Act 1999 (TDA 1999) allows trustees, in defined situations, to delegate on an individual basis. The Trustee Act 2000 (TrA 2000) outlines the trustees’ default powers of collective delegation where the trust deed does not confer broader express powers. In essence, trustees may pass on most administrative tasks, but not dispositive powers. Agents, nominees and custodians Under the TrA 2000, the management of trust assets may now be entrusted to others, and trustees can appoint specified persons to serve as nominees for the trust. Collective delegation TrA 2000, Pt IV (ss 11–27) provides for trustees to delegate administrative powers and discretions. This operates subject to any

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This Flowchart It outlines the process for determining, at each stage, if an expert is necessary for civil proceedings and, where relevant, the means of instructing a party expert under CPR 35. It further identifies the requirements you should weigh before instructing the expert. For further general guidance on when and how to instruct an expert, please see Practice Notes: Instructing an expert and Instructing an expert under the Guidance for the instruction of experts in civil claims......

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This diagram depicts the defects procedure within the NEC3 and NEC4 Engineering and Construction Contracts...

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This Flowchart This Flowchart outlines the different phases and key actions the involved parties should undertake prior to formally issuing proceedings, in accordance with the Pre- Action Protocol for the Resolution of Clinical Disputes. It ought to be considered alongside both Practice Notes: Clinical negligence new starter guide— Pre-action and The Pre- Action Protocol for the Resolution of Clinical Disputes—6 April 2015 onwards, which describe the pertinent stages in greater detail. The protocol itself is available here: The Pre- Action Protocol for the Resolution of Clinical Disputes......

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VBER 2022 flowchart This flowchart provides an at‑a‑glance pathway to assess whether the VBER 2022 safe harbour applies to an agreement. For the purposes of the flowchart, it is taken that the agreement is a vertical arrangement and that it complies with Article 2(3), VBER 2022 (concerning IP provisions) and, where relevant, Articles 2(4)–(6), VBER 2022 (relating to dual distribution). Throughout the flowchart, the VBER 2022 is referred to as the EU VBER......

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Procurement Act 2023 regime From 24 February 2025, the principal provisions of the Procurement Act 2023 ( PA 2023) have now taken effect...

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ARCHIVED: This flowchart has been archived and is no longer supported. It summarises how the Third Parties ( Rights Against Insurers) Act 2010 ( TP( RAI) A 2010) and the Third Parties ( Rights Against Insurers) Act 1930 are applied within this flowchart overview......

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This Flowchart helps you decide whether the Business & Property Courts ( B& PCs) Disclosure Scheme ( CPR PD 57AD) applies to your claim, or if disclosure is governed by CPR 31, CPR PD 31A and CPR PD 31B. It does not address the position on: transfer of proceedings from a non‑ Disclosure Scheme scenario to a Disclosure Scheme one; and disclosure in appeals Relevant content referred to in this Flowchart: Disclosure Scheme—when and where it applies Disclosure—overview Business and Property Courts Disclosure Scheme— Extended Disclosure Disclosure Scheme— Extended Disclosure and Less Complex Claims See also: Disclosure Scheme ( Business & Property Courts)—overview......

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Purpose of the contract of insurance–flowchart This flowchart is designed to help determine whether specific arrangements amount to a contract of insurance. It should be consulted, where appropriate, together with Practice Notes: Identifying contracts of insurance in English law—an introduction, and also What is a contract of insurance? Contract of insurance–flowchart......

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Businesses involved in cartel conduct may come forward as whistleblowers to secure reduced penalties. This means co-operating with the Competition and Markets Authority ( CMA), supplying information on the cartel and those taking part, and setting out full details of the business’s own role in the arrangement......

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FLOWCHARTS

This Flowchart sets out the consumer cancellation rights that must be made available to consumers entering on-premises contracts, off-premises contracts and distance contracts for the supply of services Use this guide when a practitioner needs to verify which cancellation entitlements apply to consumers purchasing services in accordance with the Consumer Contracts ( Information, Cancellation and Additional Charges) Regulations 2013, SI 2013/3134 ( CCR 2013). Note 1—a consumer is an individual acting for purposes that are wholly or mainly outside their trade, business, craft or profession. Note 2—certain sector-specific contracts are regulated separately, such as financial services contracts, rental contracts and package travel contracts, and are excluded in full from the CCR 2013. For more information, see Practice Note: Distance, doorstep and on-premises sales— Excluded contracts......

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Flowchart This Flowchart explains the cancellation rights that must be offered to consumers who enter into on‑premises, off‑premises or distance contracts for the sale of digital content. It is intended for use when a practitioner needs to confirm the cancellation rights available to consumers purchasing digital content in line with the Consumer Contracts ( Information, Cancellation and Additional Charges) Regulations 2013, SI 2013/3134 ( CCR 2013). Note 1 — a consumer is an individual acting wholly or mainly for purposes outside their trade, business, craft or profession. Note 2 — certain sector contracts are governed by their own rules, including financial services contracts, rental contracts and package travel contracts, and are completely excluded from the CCR 2013. For more information, see Practice Note: Distance, doorstep and on‑premises sales — Excluded contracts......

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FLOWCHARTS

Flowchart This Flowchart explains the cancellation entitlements that must be offered to consumers entering on-premises, off-premises, and distance contracts for the sale of goods. It is intended for use when a practitioner needs to confirm which cancellation rights apply to consumers purchasing goods in accordance with the Consumer Contracts ( Information, Cancellation and Additional Charges) Regulations 2013, SI 2013/3134 ( CCR 2013). Additional rights relating to the return of faulty or damaged goods under the Consumer Rights Act 2015 fall outside the scope of this Flowchart. Note 1 A consumer is an individual acting for purposes wholly or mainly outside of their trade, business, craft, or profession. Note 2 Certain sector-specific contracts are governed by their own regimes, such as financial services contracts, rental contracts, and package travel contracts, and are excluded in full from the CCR 2013. For more information, see Practice Note: Distance, doorstep and...

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This flowchart takes you through the stages of a CIETAC arbitration under the CIETAC Arbitration Rules 2024 Although each arbitration differs and the tribunal will tailor proceedings to specifics of the case, it remains vital to appreciate how an arbitration will 'usually' progress, together with the timescales likely to apply......

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FLOWCHARTS

The EU’s General Data Protection Regulation, Regulation ( EU) 2016/679 ( EU GDPR) Is directly applicable and fully enforceable across EU and EEA states. This Flowchart centres on personal data breach notification under the EU GDPR......

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If companies A, B and C are within the same capital gains group, and company A passes its shares in company B to company C in return for an issue of shares by company C to company A, the transaction can have the following tax effects: any chargeable gain potentially arising to company A could be exempt under the substantial shareholdings exemption ( SSE) in Schedule 7AC to the Taxation of Chargeable Gains Act 1992 ( TCGA 1992). For guidance on when the SSE applies to a disposal of shares, see Practice Note: Substantial shareholdings exemption for tax purposes, the share exchange might be treated as not involving a disposal by company A of its shares in company B, provided the conditions in TCGA 1992, s 135 are met and the anti-avoidance condition in TCGA 1992, s 137 does not apply......

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This Flowchart explains what the requirements are for industrial action to qualify for statutory immunity under the Trade Union and Labour Relations ( Consolidation) Act 1992 ( TULR( C) A 1992), as amended by the Employment Rights Act 2025 English law confers no positive entitlement to organise or take part in industrial action. As a matter of common law, such action is ordinarily unlawful. A trade union that calls industrial action will typically commit one or more of the so‑called economic or industrial torts. Individuals who join the action will frequently breach their contracts of employment. Statute nevertheless intervenes to grant a union immunity from tortious liability when organising industrial action, but that protection is bounded by substantial and intricate statutory requirements. Industrial action that satisfies those requirements is treated as protected. Where statutory immunity does not arise, or is lost, the action is...

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Flowchart This Flowchart gives a summary of the EU trade mark ( EUTM) registration procedure as administered by the EU Intellectual Property Office......

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FORTHCOMING CHANGE : The Renters’ Rights Act 2025 obtained Royal Assent on 27 October 2025. For insight into how it affects residential tenancies in England, refer to Practice Note: Renters' Rights Act 2025—key provisions. This Flowchart outlines the steps for ending an assured shorthold tenancy ( AST) under section 21 of the Housing Act 1988 ( HA 1988) via the standard possession route, covering when to serve a section 21 notice, when to issue proceedings, and the procedural milestones up to a possession order. Where HA 1988 governs, unless the tenant chooses to leave of their own accord, a landlord may regain possession only by following the mechanisms in HA 1988, ss 8 or 21, securing a possession order and enforcing it. For more detail, see Practice Note: Assured and assured shorthold...

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The Retained EU Law ( Revocation and Reform) Act 2023 ( REUL( RR) A 2023) confers a suite of legislative powers, allowing the relevant national authorities to reshape retained EU law ( REUL) by making secondary legislation to amend, revoke, restate and/or replace REUL and assimilated law. Its principal powers are located in REUL( RR) A 2023, ss 11–16. The core procedural obligations (including parliamentary scrutiny routes) for these instruments appear in REUL( RR) A 2023, s 20 and Schs 4–5. REUL( RR) A 2023 sifting process—background Under REUL( RR) A 2023, before specified statutory instruments (referred to here as ‘ REUL reform SIs’) are formally presented to Parliament, they must first undergo a preliminary sifting exercise to confirm the suitable parliamentary procedure. Details of the sifting mechanism are set out in REUL( RR) A 2023, Sch 5 Pt 2, para 6......

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FORTHCOMING CHANGE : The Renters’ Rights Act 2025 obtained Royal Assent on 27 October 2025. For guidance on the Act’s effect on residential tenancies in England, see Practice Note: Renters’ Rights Act 2025—key provisions. This Flowchart outlines how to end an assured ( AT) or assured shorthold tenancy ( AST) via section 8 of the Housing Act 1988 ( HA 1988), including: service of a section 8 notice issuing proceedings the steps in the case leading to an order for possession Where HA 1988 applies, unless the tenant agrees to leave voluntarily, a landlord may recover possession only by using the procedures in HA 1988, sections 8 or 21, obtaining an order for possession and enforcing it. See Practice Note: Assured and assured shorthold...

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When evaluating a general damages claim, the practitioner ought initially to refer to the Judicial College Guidelines (JCG)...

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This Practice Note This Practice Note reviews mechanisms used in settling litigation. A Tomlin order consists of a consent order paired with a schedule. It operates to stay proceedings on terms that have been agreed. The provisions contained in the schedule may remain confidential. This Practice Note describes the scope of confidentiality attaching to the schedule and sets out how it differs from a standard consent order. Sample wording for a Tomlin order is included, alongside links to precedents, as well as guidance on court approval. It also addresses varying, setting aside and enforcing a Tomlin order, including the considerations the court will take into account when handling applications for each. Further guidance is provided on interpreting and applying the relevant provisions of the CPR; however, some courts and divisions impose very specific requirements for both drafting and approval, and for approaching the schedule and confidentiality issues. Accordingly, you must consider the particular rules and court guide provisions in the forum where your claim is proceeding when drawing up the Tomlin order...

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Date [ date ] Parties [ name of Landlord ] [ of OR incorporated in England and Wales (company registration number [ number ]) with its registered office at ] [ address ] (Landlord) [ name of Tenant ] [ of OR incorporated in England and Wales (company registration number [ number ]) with its registered office at ] [ address ] (Tenant) [ [ name of Guarantor ] [ of OR incorporated in England and Wales (company registration number [ number ]) with its registered office at ] [ address ] (Guarantor) ] [ [ name of Mortgagee ] [ of OR incorporated in England and Wales (company registration number [ number ]) with its registered office at ] [ address ] (Mortgagee) ] Definitions Within this Deed, the terms below shall be interpreted as follows: [ Annual Rent • the annual sum reserved under the Lease; ] [ Insurance Rent • the Tenant’s share of the Landlord’s costs of insuring the Property (as set out in the Lease); ] Lease • the lease of the Property dated [ date ], entered into between (1) [ the Landlord OR [ name ...

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I, [ name ], of [ address ], solemnly and sincerely state that: [ Matters to be verified, set out in numbered paragraphs ] I make this solemn statement in good conscience, believing it to be true, and pursuant to the provisions of the Statutory Declarations Act 1835. DECLARED at [ details ] this [ day ] day of [ month and year ] Before me ................................................................................ [ signature of the person before whom the declaration is made ] A [ commissioner for oaths OR [ solicitor OR [ insert other qualification ] ] authorised to administer oaths ]...

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