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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
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
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
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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STOP PRESS: This document is currently being revised to take account of the implementation of the Data ( Use and Access) Act 2025 ( DUAA 2025), which modifies the UK GDPR and the Data Protection Act 2018. For further guidance on the compliance impact of DUAA 2025, refer to Practice Note: Data ( Use and Access) Act 2025—compliance implications. This Flowchart follows the approach outlined by the European Data Protection Board ( EDPB) to assess whether you may carry out an international transfer of personal data relying on standard contractual clauses ( SCCs) or binding corporate rules ( BCRs). These transfer tools can be used only where the safeguards, enforceable rights and legal redress available to individuals in the destination country are essentially equivalent to those guaranteed by the General Data Protection Regulation ( GDPR). The ‘essentially equivalent’ benchmark derives from the Facebook Ireland and...
This Flowchart explains when exactly a creditor may commence action against a debtor once a letter of claim has been issued in line with the Pre- Action Protocol for Debt Claims (the Protocol)......
Flowchart This flowchart outlines a clear method for deciding how payments from a solvent debtor, owing multiple debts to a single creditor, ought to be properly allocated among those liabilities......
This Flowchart It sets out the actions required to ensure valid, proper service of the claim form in England and Wales. It should be used together with Practice Note: Service in England and Wales—a guide for dispute resolution practitioners, which clarifies every pertinent stage and offers links to detailed practical guidance for each stage......
STOP PRESS: This document is being revised to take account of the Data ( Use and Access) Act 2025 ( DUAA 2025), which updates the UK GDPR and the Data Protection Act 2018. For more on the compliance impact of DUAA 2025, see Practice Note: Data ( Use and Access) Act 2025—compliance implications... This Flowchart steers you through the lawful mechanisms for sending personal data to a country outside the UK, for example: an adequacy decision or regulation appropriate safeguards such as standard contractual clauses ( SCCs) or the International Data Transfer Agreement ( IDTA), or binding corporate rules ( BCRs) a derogation Such transfers are barred by the data protection regime unless one of these tools is in place. These mechanisms exist to ensure data subjects remain protected when their personal data leaves the UK... The mechanisms follow a hierarchy, and this...
This decision tree sets out a logical route for deciding whether you may undertake email marketing and, if so, who you can contact. It is just as applicable to text and SMS activity. Separate trees cover postal and live telephone direct marketing—see: Direct marketing decision tree—postal—data protection and Direct marketing decision tree—live telephone calls—data protection. Of all marketing channels, electronic marketing is the most demanding from a regulatory perspective. You must comply with the UK General Data Protection Regulation ( UK GDPR) and the Privacy and Electronic Communication Regulations 2003 ( PECR 2003). PECR 2003 applies different rules to different electronic marketing methods, depending on your audience and the goods/services being promoted. You must also meet the relevant UK GDPR obligations. For more guidance, see the following Practice Notes: Direct marketing compliance— Electronic mail How to handle personal data for direct...
This flowchart outlines the actions needed to achieve valid service of the claim form outside the jurisdiction in practice. It should be read in conjunction with Practice Note: Cross-border service—a guide for dispute resolution practitioners, which details each relevant stage and also provides links to guidance for each stage......
Except where an exemption or relief is available, payments of yearly interest that have a UK source (including amounts that tax legislation treats as payments of yearly interest) must be made under deduction, with the payer required to account to HMRC for an amount in respect of UK income tax at the basic rate (20%) or, from 6 April 2027, at the savings basic rate (22%). Although often called a withholding tax, it is in fact simply a means, in practice, of collecting UK income tax. While the tax is imposed on the interest received by the non- UK beneficial owner, it is recovered from the UK-based payer of the interest. For further detail, see Practice Notes: UK withholding tax on yearly interest and Exemptions and reliefs from UK withholding tax on yearly interest. This Flowchart assists in determining whether the quoted...
This document reflects the UK GDPR regime This guidance aligns with the UK GDPR regime. Unless expressly indicated otherwise, any references and links to the GDPR should be read as the UK GDPR ( Assimilated Regulation ( EU) 2016/679). STOP PRESS: We are updating this document to reflect implementation of the Data ( Use and Access) Act 2025 ( DUAA 2025), which amends the UK GDPR and the Data Protection Act 2018. For further guidance on the compliance implications of DUAA 2025, see Practice Note: Data ( Use and Access) Act 2025—compliance implications. The UK General Data Protection Regulation grants data subjects a range of rights, including the right to object to processing. Individuals may submit a request to an organisation to exercise this right at any time. However, this is not an unrestricted right; it only applies in particular...
STOP PRESS: This document is being updated to reflect the implementation of the Data ( Use and Access) Act 2025 ( DUAA 2025), which amends the UK GDPR and the Data Protection Act 2018. For more guidance on the compliance implications of DUAA 2025, see Practice Note: Data ( Use and Access) Act 2025—compliance implications. This document reflects the UK GDPR regime. All references and links to the GDPR refer to the UK GDPR ( Assimilated Regulation ( EU) 2016/679) unless expressly stated otherwise. The UK General Data Protection Regulation ( UK GDPR) confers on data subjects a number of rights, including providing the right to restrict the processing of personal data. Individuals may submit a request to an organisation to exercise this right in particular circumstances. It is not, however, an absolute right. There are strict time limits for complying with such requests made. See...
STOP PRESS: This document is currently being updated to take account of the full implementation of the Data ( Use and Access) Act 2025 ( DUAA 2025), which amends both the UK GDPR and the Data Protection Act 2018. For further guidance on the compliance consequences of DUAA 2025, see Practice Note: Data ( Use and Access) Act 2025—compliance implications. The UK General Data Protection Regulation ( UK GDPR) grants data subjects several rights, including, among others: access to their personal data rectification erasure restriction of processing data portability a right of data subjects Individuals may ask an organisation at any time of their choosing to exercise one or more of these rights, and strict time limits and deadlines apply to responding to such requests promptly. See Practice Note: How to handle data subject requests. This Flowchart sets out a process for dealing with data subject requests made under the UK GDPR and...
STOP PRESS: This document is being refreshed to align with the implementation of the Data ( Use and Access) Act 2025 ( DUAA 2025), which updates the UK GDPR and the Data Protection Act 2018. For more detailed guidance on the compliance impact of DUAA 2025, see Practice Note: Data ( Use and Access) Act 2025—compliance implications. The UK General Data Protection Regulation ( UK GDPR) grants data subjects a range of rights, including the right to erasure of personal data, often referred to as the right to be forgotten. Individuals may ask an organisation to erase their personal data ‘without undue delay’ where there is no compelling justification for ongoing processing. This is not an unrestricted right; deletion applies only in particular circumstances. There are strict timeframes for responding to such requests. See Practice Notes: Rights of data subjects How to handle data...
STOP PRESS: This document is being revised to take account of the Data ( Use and Access) Act 2025 ( DUAA 2025), which modifies the UK GDPR and the Data Protection Act 2018. For further guidance on the compliance impact of DUAA 2025, see Practice Note: Data ( Use and Access) Act 2025—compliance implications. The UK General Data Protection Regulation ( UK GDPR) grants a range of rights to data subjects, including the right to access their personal data. A data subject may submit a request to an organisation to exercise this access right (a data subject access request or DSAR) at any time, and there are strict deadlines for responding to such requests. See Practice Notes: Rights of data subjects How to handle data subject requests This Flowchart sets out a process for assessing DSARs under the UK GDPR. It reflects the...
Aim of this flowchart Under section 19 of the Financial Services and Markets Act 2000, anyone who carries on a regulated activity in the UK in the course of business, without an applicable exclusion or exemption, must hold authorisation from the Prudential Regulation Authority ( PRA) and/or the Financial Conduct Authority ( FCA). This requirement is referred to as the general prohibition. For further detail on the general prohibition and the scope of regulated activities, consult the Practice Notes: The general prohibition and implications of its breach, and What are regulated activities? This flowchart is intended to assist in deciding whether a person is undertaking the regulated activities of effecting and carrying out contracts of insurance as principal, pursuant to article 10(1) and (2) of the Financial Services and Markets Act 2000 ( Regulated Activities) Order 2001 ( SI 2001/544) ( RAO). Any...
ARCHIVED: This flowchart is archived and no longer supported. It portrays the final payment process within the JCT Design and Build Contract 2011. Refer also to Practice Note: JCT contracts—price and payment as well......
This diagram outlines the concluding payment procedure for the JCT Intermediate Building Contract 2016 (with and without contractor’s design)...
This diagram outlines the concluding payment procedure under JCT Standard Building Contract 2016 ( With Quantities, Without Quantities, and With Approximate Quantities). Refer also to Practice Note: JCT contracts—price and payment......
This flowchart mirrors HMRC's diagram in paragraph 5.24 of the Guidance Note on residence, domicile and the remittance basis ( RDR1), and continues from Flowchart 1. It is intended for use where the taxpayer's father was not born in the UK and the taxpayer lacks definite intentions, or has only brief plans, to stay in the UK......
This diagram mirrors HMRC’s flowchart 1 in paragraph 5.24 of the Guidance Note on residence, domicile and the remittance basis, RDR1. It is designed to help taxpayers make an initial assessment regarding their domicile status......
This diagram mirrors HMRC’s Flowchart 4, set out at paragraph 5.24 of the Guidance Note on residence, domicile and the remittance basis ( RDR1). It is for use when a taxpayer clearly plans to depart the UK in the future......
Popular documents
When evaluating a general damages claim, the practitioner ought initially to refer to the Judicial College Guidelines (JCG)...
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...
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 ...
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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