Act and warrant meaning

During a criminal inquiry, HMRC may apply to a magistrate for a warrant authorising entry to and search of premises. It may also seize and retain any material specified in the warrant. The extent of HMRC’s powers to investigate criminal offences, and the situations in which they may be exercised, is outlined in Practice Note: HMRC criminal investigations and dawn raids. This Checklist offers a practical set of dos and don’ts for a dawn raid. It can act as a handy reference for clients who might face a dawn raid. The procedures described should be communicated to staff in advance. As the client will not know about the raid before it happens, this may be problematic. It may be possible to circulate the guide on a ‘just in case’ basis. It is also sensible to train key staff on how to manage and respond to a dawn raid. What to expect in a dawn raid In a tax context, a dawn raid means a visit from HMRC...

This Checklist sets out the principal questions practitioners should consider when advising a client facing a request for extradition. For a step-by-step overview under the EA 2003, see Practice Note: Extradition under Parts 1 and 2 of the Extradition Act 2003—procedure, together with Extradition from the UK (cat 1 request)—checklist and Extradition from the UK (cat 2 request)—checklist. Read this Checklist alongside Practice Note: Extradition and the statutory framework—an introduction to extradition, which outlines the UK extradition framework and the effect of Brexit on extradition between the UK and EU member states. Principles determining extradition under the Extradition Act 2003 The initial points to assess for a client subject to an extradition request are: does your client fall within Category 1—is this an arrest warrant issued under the Trade and Cooperation Agreement 2020 (TCA 2020) or a European Arrest Warrant (EAW) issued before IP completion day? See Practice Note: Extradition and the statutory framework—an introduction to extradition) does your client fall within Category 2—is...

Scrutiny of construction documentation is typically pertinent to assets constructed within 12 years of the purchase date, or, for older properties, where works have been undertaken in the preceding 12-year period; however, treat this timeframe as a practical minimum only, since extended limitation periods for certain building safety-related claims may warrant a broader review for property that is, or includes, residential accommodation. See Practice Note: The construction due diligence process. This Checklist sets out the principal points that must be considered following receipt of the construction documents in relation to the property concerned. The papers should be reviewed at the outset and these key issues evaluated before putting any pre-contract enquiries to the seller. For an example of a list of pre-contract enquiries, see: Construction pre-contract enquiries-checklist. Documents (1) Confirm that a complete suite of construction documents relating to the property's construction and/or to works completed in the last 12 years, or any longer period as appropriate, has been provided and properly...

Taiwo v Homelets of Bath Ltd [2025] EWHC 3173 (KB) What are the practical implications of this case? For the purposes of CJCA 2015, s 57, a claim seeking damages for anxiety stemming from harassment under the Protection from Harassment Act 1997 is to be treated as a personal injury claim. Consequently, where such a claim is held to be fundamentally dishonest, it must be dismissed unless the court is persuaded that dismissal would lead to substantial injustice. Where fundamental dishonesty is established, the court may: dismiss the whole claim, including components to which no dishonesty is attributed award indemnity costs disapply QOCS protection in respect of enforcement make adverse costs orders for hopeless or abusive appeal conduct The judgment also underlines that persisting with meritless grounds of appeal, particularly in an undisciplined fashion involving repeated applications and iterative documents, can warrant both adverse costs orders and the imposition of a civil restraint order. Finally, lawyers who provide...

Digital Markets Act Commission finds that Apple Ads and Apple Maps should not be designated under the Digital Markets Act The Commission concluded that Apple’s online advertising product, Apple Ads, and its online intermediation service, Apple Maps, do not warrant designation under the Digital Markets Act. This outcome stems from Apple’s November 2025 notification of both services and the Commission’s review of Apple’s submissions. The Commission determined that neither product acts as a significant gateway for business users to access end users, highlighting in particular Apple Maps’ comparatively modest take-up across the EU and the limited presence of Apple Ads within the EU’s online advertising market at this time...

the Ali Abdullah Ali Alesayi Will Establishment v Alesayi [2023] EWHC 3150 (Ch) What are the practical implications of this case? This ruling reaffirms the court’s method when assessing whether a party has standing to advance proceedings on behalf of a deceased person’s estate. The distinction between an executor and an administrator The action might have been issued by an executor; however, the claimant was not identified in the Proof of Will, so it could not act as executor. Acting instead as administrator, the claimant needed an English grant of representation to possess the necessary locus to commence the claim. Claims by legal entities treated the same as claims brought by individuals The claimant company had been formed as the ‘parent holding entity’ to receive assets transferred under the deceased’s Proof of Will. The court determined that bringing the claim through a corporate vehicle, rather than a natural person, did not warrant any different treatment when characterising the causes of action pursued. The claimant...

This Practice Note sets out how to seek an order to retain items taken during a search, under section 59(5) of the Criminal Justice and Police Act 2001 (CJPA 2001) and the Criminal Procedure Rules 2025 (CrimPR 2025), SI 2025/909, and the grounds for bringing such an application. It also outlines how an opposing party may contest the application and resist the order. For guidance on lawful seizure routes—whether under warrant, under PACE 1984 and CJPA 2001, or with the owner’s consent—and on the procedure for seeking a warrant, see Practice Notes: Seizure and retention of property and Obtaining and executing a search warrant under PACE 1984. For material on search and seizure warrants under the Proceeds of Crime Act 2002 (POCA 2002), consult Practice Note: Search and seizure warrants under section 352 of POCA 2002. When can an application to retain seized property be made? A request for an order permitting retention of seized property—taken in purported exercise of a relevant seizure power (eg under a...

There are several routes, both uncontested and contested, to remove a personal representative; below is an outline of each method. Renunciation An executor can disclaim the right to apply for a grant of probate by a signed, witnessed written renunciation filed at the probate registry (see Practice Note: Removal, renunciation and retirement of personal representatives). Renunciation is barred where the executor has already intermeddled with the estate (see Practice Note: Intermeddling in an estate). By contrast, an administrator need not make any statement about intermeddling. A template for administrators’ renunciation appears in Form PA16. If an executor declines to renounce or to extract probate at that stage, the proving executors may obtain probate with power reserved to that executor instead (see Practice Note: The type of grant needed). Passing over–section 116 Senior Courts Act 1981 Under section 116 of the Senior Courts Act 1981 (SCA 1981), the court can, in special circumstances, if necessary or expedient, pass over the person otherwise entitled to the grant—even one...

The Sentencing Council (SC) has issued an offence‑specific sentencing guideline for corporate manslaughter which, under section 59 of the Sentencing Act 2020 (SA 2020), also called the Sentencing Code, courts are required to apply in practice when sentencing corporate defendants for corporate manslaughter, unless doing so would be against the interests of justice to do so. This guideline does not extend to Scotland or Northern Ireland, although courts sentencing in those jurisdictions may refer to it to assist their sentencing function as appropriate and when necessary. See Practice Note: Sentencing health and safety cases in Scotland. The SC also publishes a number of overarching guidelines, which ought to be considered and applied in all sentencing exercises undertaken by the courts; see Practice Note: Sentences imposed following conviction. Among these, the General guideline—overarching principles (the General guideline) is designed for use alongside offence‑specific guidelines and addresses seriousness, providing expanded explanations for aggravating and mitigating factors, culpability and harm; see Practice Note: Sentencing Council General Guideline—overarching principles—Using the General Guideline in...

1 Anti-tax evasion facilitation Defined terms take their meanings from Part 3 of the Criminal Finances Act 2017. Corporate Failure to Prevent Tax Evasion Facilitation Offence means offences under sections 45 and/or 46 CFA 2017. Policies are the Customer’s anti‑tax evasion facilitation policies. Supplier Associated Person means the Supplier’s officers, employees, agents, subcontractors, subsidiaries, and persons Associated With them involved in the Services or this Agreement. The Supplier shall ensure neither it nor any Supplier Associated Person commits, causes or facilitates any UK or Foreign tax evasion offence, or the corporate failure to prevent offence, and shall not solicit such conduct in connection with the Services or this Agreement. The Supplier shall comply with the Policies and ensure Supplier Associated Persons do so; maintain reasonable Prevention Procedures; implement top‑level endorsed policies; deliver regular training; vet Supplier Associated Persons; keep accurate records of requests, permitted reports, training, monitoring and remedial steps; and allow access and audit. The Supplier shall flow down equivalent obligations, accept liability...