Citation meaning

For comprehensive guidance on the incorporation of a private company limited by guarantee, consult Practice Note: Companies limited by guarantee. Matter to be reviewed or action to be undertaken Companies Act 2006 (CA 2006) citation (where applicable) Tick box when action completed or matter reviewed Preparing to incorporate a private company limited by guarantee Will the company be bespoke on incorporation or obtained ‘off the shelf’? If the company is to be bespoke, proceed with the remainder of this checklist. N/A Who will be the initial members? A sole member is permitted...

This table sets out, in reverse date order, significant cases in the evolution of the Ramsay anti-avoidance principle. It does not attempt to cover every decision touching on the principle. The focus is on the present: more recent rulings from lower courts are likelier to appear, as they indicate the latest judicial approach... For an overview of the Ramsay principle, see Practice Note: Ramsay as a guide to statutory construction. For comprehensive tracking of current (and recently completed) tax litigation, see the: Tax—cases tracker... Case name and citation Who won in the highest court? Facts in a nutshell Quote(s) from the judgment Comment The Tower One St George Wharf Limited [2025] EWCA Civ 1588 (judgment date 10 December 2025) — The government (in the Court of Appeal) — SDLT step-up scheme — the court held that ‘claim’ should be interpreted purposively, mirroring Rossendale’s treatment of ‘the person entitled to possession’...

This checklist sets out the points to review and the actions to take to restore a dissolved company to the register using the administrative restoration procedure. For each matter or step, include the relevant Companies Act 2006 (CA 2006) section or other citation, and mark when the item has been completed or considered. Preparing for administrative restoration and preliminary checks Confirm that the administrative restoration process is available. It may only be used where the Registrar of Companies has struck the company off the register. It does not apply where the company sought its own voluntary strike off under CA 2006, s 1003. CA 2006, ss 1000–1003; The Registrar’s powers to strike off a company. Ensure that the application for administrative restoration will be made by a former director or former shareholder of the company. CA 2006, s 1024(3). Check that the company met the first condition for applying to be returned to the register: in the case of a company removed under CA...

Navid Doroudvash v Zurich Insurance plc (1) The Commissioner of the Police for the Metropolis (2 ) [2025] Lexis Citation 756 With an unusual procedural backdrop, the matter was listed before His Honour Judge Holmes at the County Court at Central London, on Zurich’s bid to pursue an extra claim for contribution or indemnity against the Commissioner. The hearing further considered the claimant’s distinct attempt to join the Commissioner as a second defendant after limitation had expired. This note focuses on Zurich’s application, as it seems to raise an issue not previously aired, or at any rate not addressed in a reported decision. Despite the underlying facts, the Commissioner resisted the bid on a technical point likely to surprise practitioners handling motor claims for insurers. The court reached a pragmatic outcome, hopefully laying to rest an argument that threatened to cut across the purpose and framework of the 2002 Regulations, SI 2002/3061. It arose within a motor claim setting, where a seemingly novel procedural issue was taken, and Zurich’s...

In this issue: Business tenancies Disputes and remedies Property Disputes in Scotland LexTalk®Property Disputes: a Lexis®Nexis community Additional Property disputes updates Daily and weekly news alerts Dates for your diary New and updated content Trackers Latest Q&A Business tenancies Competing approaches to a tenant’s ‘holding’ in claims for renewal of business tenancies (Sainsbury’s Supermarkets Ltd v Medley Assets Ltd) In Sainsbury’s Supermarkets Ltd v Medley Assets Ltd [2024] Lexis Citation 358, a contested application to renew a business tenancy under the Landlord and Tenant Act 1954 (LTA 1954) was examined. The landlord relied on ground (f), asserting a reasonable need to recover possession to undertake substantial works. A key ancillary question concerned the scope of the tenant’s ‘holding’, hinging on how that term is construed in LTA 1954, s 30, and whether it aligns with or differs from ‘holding’ in LTA 1954, s 32 (the property to be included in any new tenancy)....

In this issue: Repairing obligations and dilapidations Trespass and adverse possession Service charges Residential tenancies Disputes and remedies Rent and rates Easements and covenants Property disputes in Scotland Additional Property Disputes updates LexTalk® Property Disputes: a Lexis®Nexis community Daily and weekly news alerts New and updated content Dates for your diary Trackers Repairing obligations and dilapidations Building Safety Act—remediation contribution orders—respondents’ appeal dismissed in Vista Tower (Grey GR Ltd Partnership v Edgewater (Stevenage)) In Grey GR Ltd Partnership v Edgewater (Stevenage) [2025] Lexis Citation 276, the Upper Tribunal (UT) rejected the respondents’ appeal against the First-tier Tribunal’s (FTT) grant of a remediation contribution order under section 124 of the Building Safety Act 2022, made against 75 respondents. Marcus Birch of BCLP reviews the decision. See News Analysis: Building Safety Act—remediation contribution orders—respondents’ appeal dismissed in Vista Tower. High Court held progressive failure of window seals constituted disrepair (Better...

The Swiss Rules of International Arbitration, updated on 1 June 2021 (the Swiss Rules), govern—unless the parties agree otherwise—any arbitration begun on or after 1 June 2021 on the basis of an arbitration agreement where the clause refers to the Swiss Rules, or to the former rules of chambers or organisations that adopted the Swiss Rules or placed their proceedings under them. For commentary on the 2012 Swiss Rules, see: Swiss Rules arbitration—overview. A recurring element of institutional arbitration frameworks, including the Swiss Rules, is the institution’s involvement in setting and administering arbitration costs. Under the Swiss Rules, though, arbitral tribunals enjoy broader powers on costs than under several other prominent institutional regimes, such as those of the International Chamber of Commerce (ICC) and the London Court of International Arbitration (LCIA). This Practice Note addresses costs and security for costs under the Swiss Rules. A citation to the Swiss Arbitration Centre’s (the SAC’s) Guidelines for Arbitrators may assist on cost-related issues. Categories and determination of arbitration costs Under...

This Practice Note sets out summaries of costs judgments where the court declined to order indemnity costs. It identifies the principal question determined in each matter and offers observations on the ruling. Every matter is fact-specific; accordingly, these decisions are intended only to illuminate the court’s approach and should not be treated as precedents for how the courts will proceed in any particular circumstance. For examples of cases where indemnity costs were allowed, see Practice Note: Indemnity costs permitted—illustrative decisions. For guidance on indemnity costs orders, see Practice Note: Indemnity costs orders—principles. Indemnity costs refused Case and citation: Gagliardi v Evolution Capital Management LLC [2025] EWHC 3488 (Comm) Issue: Whether indemnity costs ought to be ordered against the defendant because the substance of its defence and counterclaim took the dispute outside the norm. Comment: As to indemnity costs, it was observed that, considering the conduct of the proceedings overall, this was a hard-fought Commercial Court matter where both parties could, at points, have...

This case tracker sets out the latest position and developments on key matters for corporate practitioners where the judgment was delivered, or is expected, in 2020. It encompasses significant cases before the High Court, Court of Appeal, the Supreme Court and the Court of Justice of the European Union. It is not designed to be a complete register of hearings in 2020. This tracker is divided into two parts: ongoing cases, ie those subject to appeal, and recent cases, listed with the most recent first For the purposes of this tracker: CA 2006 means the Companies Act 2006 FSMA 2000 means the Financial Services and Markets Act 2000 Ongoing cases Case: Boston Trust Company Ltd; and another company (in their capacities as trustees of Erutuf Trust) (suing on behalf of Erutuf Trust and all other shareholders in Tellisford Ltd other than VOC Trustee Ltd) v Szerelmey Ltd and others Citation: [2020]...

EU acquis United Kingdom legislation [ Provide the full title of the EU act, including the Official Journal citation ] [ List all current UK legislation that relates to the EU act ] 1 2 3 4 5 6 7 EU provision Content UK legislation Content Compliance Remarks Essential amendments to UK legislation [ Set out each article, paragraph and sub‑paragraph ] [ Place each provision on a separate line ] [ Insert the complete text of the EU act ] [ Identify the relevant section of the UK legislation ] [ Insert the complete text of the UK legislation ] [ F—full compliance OR P—partial compliance OR N—non‑compliance OR N/A—not applicable ] [ Explain why the legislation is or is not compliant ] [ Provide details ]...

A. Preliminary documents Unless otherwise indicated, each document appears in the document list for both the offeror and the offeree. References to the ‘Code’ are to the City Code on Takeovers and Mergers, and references to the ‘CA 2006’ are to the Companies Act 2006. Number, document title, Code/statutory citation (if relevant), and responsibility follow. Document schedule — Offeree/Offeror Timetable of offer — Offeree/Offeror Parties list — Offeree/Offeror Financial adviser’s client letter on secrecy, etc — Rule 2.1(b) — Financial adviser Due diligence checklist — Offeror and (if appropriate) offeree Search of offeree share register/interest register; other data on share capital, shareholders and option holders, etc — CA 2006, ss 114, 808; Note 3 on Rule 10.1 — Offeror Request re share interests — CA 2006, s 793 — Offeree/Offeror Request for information given to a competing offeror (if relevant) — Rule 21.3 — Offeror Directors’ memorandum on legal, Code and other duties — Rules 2.1(b) and 19.1...

Authorisations Summary of the precedent condition (referencing paragraph in Schedule [ insert corresponding citation, eg 1 ] to the Facility Agreement) Accountability Progress Completed?...