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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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Under Regulation ( EC) 1049/2001, commonly known as the Access to EU Documents Regulation, individuals may formally request access to documents held by the EU institutions concerning human and veterinary medicines (and those unrelated to medicines)......
Flowchart This Flowchart helps determine which stamp duty land tax ( SDLT) provisions are relevant on a lease renewal where a tenant remains in occupation by ‘holding over’ after a fixed-term lease ends. It should be considered together with the fuller Practice Note: SDLT—holding over. The SDLT provisions governing situations where a tenant holds over a lease, and that lease is subsequently renewed, are intricate and often complex......
ARCHIVED: This flowchart has been archived and is not maintained. These flowcharts were produced to help identify whether an asset counts as excluded property for UK inheritance tax ( IHT) on or after 6 April 2017. From 6 April 2025, a new framework came into force, replacing domicile as the primary test for an individual’s IHT exposure with the concept of long‑term residence. The reforms also adjusted the criteria for when trust property falls within the scope of excluded property... From 6 April 2025, assets held in trust qualify as excluded property only where: they are non‑ UK situs assets, and the settlor is not a long‑term resident of the UK at the point a potential IHT charge arises For more information, see Practice Note: New IHT regime from 6 April 2025— FAQs. The flowcharts consider whether an asset is excluded property by...
This flowchart shows how to determine whether you need to carry out a data protection impact assessment ( DPIA) for a specific project, and the steps to complete one if required. It also outlines post‑ DPIA tasks, including weaving the DPIA’s findings into your project plan and keeping the assessment under review. See also Precedents: Data protection impact assessment— DPIA and Data protection impact assessment— DPIA—short form, which draws on a template issued by the Information Commissioner’s Office ( ICO). The ICO’s comprehensive Data Protection Impact Assessments guidance sets out seven steps to running a DPIA. This flowchart is designed to cover those seven stages, and it also mirrors the ICO’s expectations for post‑ DPIA activity, namely: integrating the outcomes of your DPIA into your project plans, and monitoring the ongoing performance of the DPIA Note 1: Identify the need for a DPIA If you have a data...
This decision tree outlines a logical route for deciding whether you can carry out live telephone marketing and, if permitted, who you may contact. For guidance on other forms of marketing, see: Direct marketing decision tree—postal—data protection and Direct marketing decision tree—email and other electronic mail marketing—data protection. Direct marketing refers to the communication (by any means) of advertising or promotional material directed at specific individuals. Live or automated telephone calls? This decision tree is not intended for automated calls, as the rules governing automated calls are far more stringent than those for live calls. You must not make automated marketing calls to an individual unless they have given explicit consent to receive that precise type of call from you. General marketing consent, or consent applicable only to live calls, is insufficient—it must expressly include automated calls. Consequently, there is little value in a...
Clause 20.2 claims flowchart summary ( FIDIC 2017) This flowchart describes the process for claims by the Contractor or Employer under clause 20.2 of the FIDIC Red and Yellow Books 2017, and applies to the following: Employer claims for the following: additional payment or a decrease in the Contract Price; and/or an extension of the Defects Notification Period Contractor claims for the following: additional payment; and/or an extension to the Time for Completion The party making a claim must also meet any specific requirements found in the clause setting out the relevant entitlement. For more information, see Practice Note: FIDIC contracts 2017—...
This decision tree sets out a logical route to assess whether you may carry out postal direct marketing and, if so, who you can target. For other types of marketing, refer to: Direct marketing decision tree—email and other electronic mail marketing—data protection and Direct marketing decision tree—live telephone calls—data protection. Direct marketing is the communication—by any means—of advertising or marketing material directed at specific individuals. Note 1—personal data and corporate targets Postal marketing addressed to named individuals taken from your customer database involves processing personal data. The scope of personal data is broad enough to capture business-to-business marketing, particularly post sent to named individuals in their professional role: ‘ Personal data’ covers any information relating to an identified or identifiable natural person......
This flowchart for investigating financial sanctions target matches clearly sets out the sequential actions to follow once a suspected financial sanctions target (designated person) match is found. Its purpose is to confirm that every pertinent point is addressed consistently and thoroughly throughout. Note 1 See Precedent: Financial sanctions match report form. The form is for staff to submit and record potential financial sanctions target (designated person) matches identified via the screening process......
This Flowchart This Flowchart outlines the key questions to consider when assessing the territorial reach or scope of statutory employment rights—specifically, which statutory rights, if any, apply to an employee who works abroad and/or has a foreign employer. For general guidance on territorial application or scope, see Practice Note: The territorial scope of statutory employment rights. For Flowcharts that address applicable law and jurisdiction, refer to Determining applicable law in employment disputes—flowchart and Determining jurisdiction in employment disputes (1 January 2021 onwards)—flowchart......
Legal Issues General comments This Checklist highlights the principal provisions and matters to consider when drafting and negotiating time of the essence clauses. What to watch out for For a Precedent time of the essence clause with comprehensive drafting notes, see Precedent: Time of the essence clause. For guidance on time of the essence, the exceptions to the general rule, and practical considerations for customers and suppliers, see Practice Note: Time of the essence. Nature of the term: condition, innominate term or warranty Time is of the essence where the parties expressly state that time will be of the essence. If time is of the essence, delay may entitle a party to terminate the contract and to claim damages. Without express wording, time will be of the essence only if it is a condition of the contract. Where the timing provision is interpreted as an innominate term or a...
This flowchart sets out the circumstances in which the City Code on Takeovers and Mergers ( Code) will apply The Code can extend to takeover offers, merger deals, and other arrangements that have, or might have, directly or indirectly, an impact upon the ownership or control of a business......
Checklist Many family-run enterprises often begin with a largely informal governance arrangement; relatives share a tacit grasp of duties and relationships, and decisions are taken swiftly at the kitchen table. By their nature these businesses are flexible and informal, with priorities typically guided by doing what is best for the family in line with the family’s values, rather than being driven solely by owners’ profit. However, as the business develops and more family members and other employees come on board, managing operations in this ad hoc way becomes progressively harder, as what was once straightforward to coordinate across a small group becomes complex to control as headcount and responsibilities increase. The pros and cons of formalising the family business are addressed in Practice Note: Family businesses. This checklist sets out questions an adviser can put to the family (or that the family can...
This flowchart is archived and not updated...
ARCHIVED: This flowchart is archived and no longer maintained. Procurement Act 2023 From 24 February 2025, the key provisions of the Procurement Act 2023 ( PA 2023) took effect and now apply......
The flowchart below outlines the progress of a Bill from consultation to Royal Assent. The chart beneath maps a Bill’s complete journey from consultation through to Royal Assent......
Flowchart This flowchart offers a concise overview of the tax considerations that could prompt a company to select a specific route to demerger. The terms and expressions used in the flowchart are set out in the Practice Notes on demergers, as follows: Demergers—an introduction to the tax issues Statutory demergers Capital reduction demergers Liquidation demergers For a PDF version, please click below......
This diagram clarifies numbers shown in the General Damages ( PSLA) Today’s Value box...
This flow diagram outlines the steps for submitting a compensation event claim seeking extra time to finish the works and/or extra payment under the NEC3 Engineering and Construction Contract......
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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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