Amend and extend meaning

In this issue: Probate Court of Protection UK taxes for Private Client HMRC Manuals updates Tax avoidance, evasion and non-compliance Insolvency—Private Client Digital assets and cryptoassets Charity and philanthropy Contentious trusts and estates Pensions, insurance and tax efficient investments International Question of the week Additional Private Client updates this week Daily and weekly news alerts LexTalk®Private Client: a Lexis®PSL community New and updated content Dates for your diary Trackers Latest Q&As Useful information Probate HMCTS probate enquiry line—temporary reduced hours From 14 February 2024, and for 12 weeks, the HMCTS probate helpline will run on reduced hours: 9am to 1pm, Monday to Friday. The HMCTS Probate Service remains available via web‑chat from 9am to 5pm, Monday to Friday. Source: HMCTS Probate LinkedIn post. MoJ urges those entitled to claim dormant funds held by CFO to act now The Ministry of Justice...

Re Pindar Scarborough Ltd (in administration) [2024] EWHC 908 (Ch), [2024] All ER (D) 72 (May) What are the practical implications of this case? The First Review records the government’s long-held view that a creditor’s status is fixed at the commencement of the process and continues even where full repayment is later achieved, and noted an intention to amend IR 2016, SI 2016/1024, r 15.11(1) to make that position explicit. If that had accurately reflected the law, numerous administration steps dependent on secured creditor consent would have become far harder to manage—most notably, approval of fees and extensions. After a secured creditor is paid in full during an administration, there is little incentive for them to remain involved or to engage meaningfully with the administrators, as they have no financial stake. An administrator seeking to extend an administration out of court under paragraph 76 of Schedule B1 to the Insolvency Act 1986 might have found that by reason of...

In this issue: Data protection ePrivacy Cybersecurity Daily and weekly news alerts New and updated content Data protection Data (Use and Access) Act 2025 (Consequential Amendments and Transitional Provision) Regulations 2026 SI 2026/386: These Regulations amend 39 pieces of UK primary legislation, 16 pieces of UK secondary legislation, and five pieces of assimilated direct legislation concerning data protection. They introduce a range of changes arising from sections 117, 118 and 119(1) of the Data (Use and Access) Act 2025 (DUAA 2025). Made under the DUAA 2025 in relation to assimilated law, they commence partly before DUAA 2025, s 119 is fully in force, and take full effect once DUAA 2025, s 119 (transfer of functions to the Information Commission) is wholly commenced. (Updated from draft on 31 March 2026.) See: LNB News 05/02/2026 22. EDPB publishes case digest on legitimate interest legal basis under EU GDPR The European Data Protection Board (EDPB) has issued a one-stop-shop...

Yunneng Wind Power Co. Limited successfully sought a Part 26A restructuring plan (RP), with the convening hearing in July 2023 and the sanction hearing in August 2023. The key points are set out below. Capitalised terms not defined here take the meanings assigned in the convening and sanction judgments. This Deal Debrief forms part of the Restructuring plans collection. For a fuller review of core metrics from RPs lodged in 2023, alongside commentary from leading figures in the restructuring sphere, see Practice Note: Market Insights Trend Report—trends in Part 26A restructuring plans in 2023 [Archived]. Name of plan company Yunneng Wind Power Co....

This glossary sets out numerous expressions frequently encountered in the restructuring arena. Words appearing in the definitions in bold are explained in other entries in this glossary. For further banking terminology, see the principal Banking & Finance Glossary. Restructuring glossary—A Acceleration: Acceleration means the agent, acting on directions from the majority lenders after an event of default, takes formal action, for example calling for early repayment of the facility. Ad-hoc committee: A temporary creditors’ group (often contrasted with a formal committee) that lacks any entitlement to official recognition. Administration: A process under the IA 1986 in which a financially distressed company is operated by an administrator as a going concern before longer-term outcomes, such as break-up and sale, are pursued. Administrator: An Insolvency Practitioner named by the court, a Qualifying floating charge holder, the directors or the company, to take control and fulfil one of the purposes in IA 1986, Sch B1. Administrative receivership: Arises when a company breaches the terms of...

This Practice Note This Practice Note sets out guidance on the provisions found in CPR 52 and CPR PD 52A. These overarching provisions extend to the following: appeals to the County Court appeals to the High Court appeals to the civil division of the Court of Appeal applications in the High Court for permission to appeal to the Supreme Court in contempt proceedings, and applications in the Court of Appeal for permission to appeal to the Supreme Court (CPR 52.1(1)) For further details on the scope of this content, see: Civil appeals: general and preliminary considerations—overview. For guidance on appeals to the UK Supreme Court (UKSC), see: Appeals to the Supreme Court—overview. Alongside the relevant CPR provisions, practitioners must also follow and have regard to any applicable court guide for the division in which the case is proceeding; see Practice Note: Civil appeals—court specific guidance, which includes links to the Court of Appeal (Civil Division) Guide. Practitioners should...

1 Introduction 1.1 This policy explains the entitlements and duties of employees who are seeking to take bereaved partner’s paternity leave (BPPL). BPPL provides certain fathers and partners with leave from work in circumstances where the primary carer of a child dies on or after 6 April 2026. 1.2 This policy applies to every employee. It does not extend to agency workers, consultants, or self-employed contractors. 1.3 This policy is provided for guidance only and does not form part of your contract of employment; we may update or amend it at any time. It outlines statutory rights afforded to employees, but is intended as a summary and not a full statement of your rights. If you have any questions about your entitlement, please contact [ the HR department ]. 2 Entitlement to bereaved partner’s paternity leave 2.1 Your eligibility for BPPL depends, among other things, on your relationship to the child or to the primary carer, ie the child’s mother (for a birth), the child’s...

1 Introduction 1.1 This policy explains the Company’s approach to attending antenatal appointments, whether you are the expectant mother or attending as her companion. It aims to be as thorough as possible and includes a summary of the principal statutory rights available to employees and, in some cases, agency workers. It also outlines the actions to take if you are pregnant and need to attend an antenatal appointment, or if you intend to accompany an expectant mother to one. 1.2 This policy applies only to employees and, in certain circumstances, to agency workers. It does not extend to consultants [ , contractors ] [ , volunteers ] [ , interns ] or casual workers. 1.3 [ This policy has been agreed following consultation with [ the trade union OR the staff association OR the employees ] . ] 1.4 This guidance does not constitute part of any employment contract. We may amend its terms at any time, and you will be advised of any amendments or...

FORTHCOMING CHANGE: On 26 November 2025, as part of Budget 2025, it was confirmed that, with effect from 6 April 2026, the following EMI parameters will be uplifted: The gross assets limit will rise from £30 million to £120 million. The maximum number of full-time equivalent employees will increase from 250 to 500. The overall limit on the value of unexercised EMI options that a company or group can have in existence at any given time will go from £3 million to £6 million. The permitted exercise period will extend from 10 years to 15 years. It will also be possible to amend existing EMI options to reflect this longer exercise period without losing tax advantages, provided the changes are consistent with the legislation (which will form part of Finance Bill 2025–26). Furthermore, it was announced that, from April 2027, the requirement for the grant of EMI options to be notified to HMRC in order for them to take...

At the heart of the query lies the status of a party who does not adhere to a court direction, yet has lodged an application to extend the time for compliance before the expiry of the deadline attached to that direction. On the scenario set out, the claimant will be in breach of the court order concerning the exchange of witness statements in two weeks’ time, because that order will not have been varied before the deadline for compliance under that order...