Dissolution meaning

Procedural Guide This Procedural Guide outlines the approach to applications made under section 17 of the Married Women’s Property Act 1882 (MWPA 1882) or section 66 of the Civil Partnership Act 2004 (CPA 2004), for spouses and civil partners, extended to former spouses, former civil partners and those previously engaged. MWPA 1882, s 17 and its civil partnership analogue allow the court to determine, in a summary fashion, disputes concerning title to or possession of property between spouses or civil partners. In practice, this route is seldom used given the extensive range of orders available under Part II of the Matrimonial Causes Act 1973 and CPA 2004, Sch 5. Applications may likewise be issued by former spouses and civil partners, and by individuals who were formerly engaged (technically, parties to a terminated agreement to marry or civil partnership agreement) within three years of the dissolution or annulment of the marriage or civil partnership, or the termination of the engagement. See Practice Note: Applications under the Married Women’s Property Act...

Procedural Guide This Procedural Guide explains the actions required for cases lodged with the court on or before 5 April 2022 for an uncontested divorce (a request for a matrimonial order) under the Matrimonial Causes Act 1973 (MCA 1973), where the divorce is progressing by non-electronic means, namely a paper-based process (on paper). It provides guidance on who may seek a divorce, irretrievable breakdown, the lodging and service of the divorce petition (Form D8), and the filing of an acknowledgement of service. It further sets out the evidence that must be supplied to establish the fact relied upon, the steps for seeking decree nisi and submitting the supporting statement, decree absolute, and the rules in relation to costs in divorce proceedings... The Divorce, Dissolution and Separation Act 2020 (DDSA 2020) took effect on 6 April 2022. Matters issued by the court on or after 6 April 2022 are governed by DDSA 2020 and the procedural changes introduced by the amended Family Procedure Rules 2010 (FPR 2010), SI 2010/2955....

Procedural Guide This Procedural Guide explains the process to follow for an application to dissolve a civil partnership, in an undefended matter under the Civil Partnership Act 2004 (CPA 2004), for proceedings issued before 6 April 2022. It provides direction on: who can apply irretrievable breakdown service of the petition filing an acknowledgement of service It further outlines the evidence required to prove the relied-on fact, making an application for a conditional order of dissolution, obtaining the final dissolution order, and the approach to costs. The Divorce, Dissolution and Separation Act 2020 (DDSA 2020) took effect on 6 April 2022. Proceedings issued by the court on or after 6 April 2022 are governed by DDSA 2020 and by procedural changes under the amended Family Procedure Rules 2010 (FPR 2010), SI 2010/2955. For more information, see Practice Note: Introduction to the Divorce, Dissolution and Separation Act 2020. Proceedings issued by the court on or before 5 April 2022 will continue in...

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Under Irish legislation, each company is required to have its financial statements examined by a statutory auditor, except where it qualifies for, and uses, an exemption. Until recently, per section 363 of the Companies Act 2014 (Ireland) (CA 2014 (IRL)), a company that did not submit its annual return within 56 days of its annual return date forfeited the ability to rely on this exemption for the subsequent two years, effectively as a sanction for late filing...

In this issue: Data protection Financial sanctions AML, CTF & counter-proliferation Other financial crime Daily and weekly news alerts New and updated content Data protection Data Protection and Digital Information Bill lost in Parliament wash-up period The Data Protection and Digital Information Bill fell during the wash-up period ahead of Parliament’s prorogation on Friday 24 May 2024, and its dissolution on 30 May 2024 for the UK general election set for 4 July 2024. At dissolution, all unfinished business is dropped. First read in the House of Commons on 8 March 2023, the Bill was intended to deliver substantial reforms to data law. See: LNB News 29/05/2024 66. Financial sanctions OFSI reissues General Licence on funds of non-designated third parties The Office of Financial Sanctions Implementation has reissued General Licence INT/2024/4761108 under Regulation 64 of the Russia (Sanctions) (EU Exit) Regulations 2019, relating to funds of non-designated third parties where designated credit...

In this issue: Corporate governance Equity capital markets Company striking off and dissolution Financial services regulation for corporate lawyers Daily and weekly news alerts New and updated content Dates for your diary Trackers Useful information Corporate governance Commission adopts ‘quick fix’ amendments to European Sustainability Reporting Standards The European Commission has introduced a Delegated Regulation amending Delegated Regulation (EU) 2023/2772, the framework that defines the European Sustainability Reporting Standards (ESRS). These standards set out the disclosures companies must provide to satisfy sustainability reporting duties under the EU Corporate Sustainability Reporting Directive (CSRD). The targeted ‘quick fix’ measures seek to lessen both immediate and longer-term compliance demands for businesses already reporting under the CSRD for the 2024 financial year (the so‑called ‘wave one’ companies). In line with the ‘Stop the Clock’ Directive, adopted within the February 2025 sustainability omnibus package (Directive (EU) 2025/794), other entities (described as ‘wave two’ and ‘wave three’ companies) have had...

Allocation of jurisdiction within the UK under the CJJA 1982 This Practice Note explores how jurisdiction is apportioned across the UK under the Civil Jurisdiction and Judgments Act 1982 (CJJA 1982). It examines the scope of that regime and the conditions that must be satisfied for it to apply, and considers its interaction with Regulation 1215/2012, Brussels I (recast) (the Regulation). It sets out the primary rule together with the departures from it, and, lastly, addresses forum non conveniens in this setting. The CJJA’s intra-UK jurisdiction framework is designed to furnish rules allocating jurisdiction inside the UK itself. Distinct rules and factors arise when assessing whether UK courts possess jurisdiction over a claim that contains an international dimension. The UK comprises four countries, yet there are only three legal jurisdictions, and CJJA 1982, s 50, describes each as ‘parts of the UK’. England and Wales Scotland Northern Ireland Practitioners in England engaged in cross-border disputes must be cognisant of a range...

ARCHIVED: This Practice Note has been archived and is not maintained. For details on government bills touching corporate crime in 2025, refer to Practice Note: Corporate Crime bills tracker—2025 [Archived] as signposted. This Practice Note monitored the journey of government bills pertinent to corporate crime as they moved through the UK Parliament across the period 1 January to 31 December 2024. It also included links to additional material on each item of legislation, offering further information for every bill referenced. For insight into notable secondary legislation of interest to corporate crime practitioners in 2024, see Practice Note: Corporate Crime horizon scanner—2024 [Archived] for context. After the 2024 general election was declared, numerous bills lapsed automatically on the dissolution of Parliament at that time. For further detail, see News Analysis: General election announced for 4 July 2024 and LNB News 24/05/2024 99 for background. The 2024 King’s Speech outlined the government’s priorities nationally and proposed measures for the next parliamentary session, including several bills...

Taxation regime What factors determine tax liability in your jurisdiction (eg domicile, residence or citizenship)? Türkiye’s tax landscape is intricate, operating through numerous laws, regulations, communiqués and subsequent amendments. The key legislative instruments include: Tax Procedure Law No. 213 (10 January 1961) Corporate Tax Law No. 5520 (21 June 2006) Value Added Tax Law No. 3065 (2 November 1984) Stamp Tax Law No. 488 (11 July 1964) Income Tax Law No. 193 (6 January 1961) Broadly, the Turkish Tax System is considered under three headings: (i) income taxes, such as individual income tax and corporate income tax; (ii) taxes on expenditure, including Value Added Tax (VAT), the Banking and Insurance Transactions Tax and Stamp Tax; and (iii) taxes on wealth, for example Property Tax and Inheritance and Gift Tax. For natural persons, residency, ownership of property and citizenship are key in determining which taxes apply in Türkiye. An individual’s tax burden is mainly linked to their earnings,...

Dear [ insert client’s name ] Conditional order I confirm receipt of the certificate of entitlement to a conditional order and enclose a copy for your records. As indicated, the court has scheduled [ insert date ] at [ insert time ] for the pronouncement of the conditional order in your case. A conditional order signifies that the court has accepted you are entitled to a [ divorce OR dissolution ], although it has not yet been made final. Such orders are pronounced in open court, meaning the judge reads out a list of the names of those whose applications have reached the conditional order stage...

This document offers general guidance on divorce procedure. Your family solicitor can provide advice tailored to your circumstances. Specific advice will depend on your circumstances, and your family solicitor can provide this. No fault divorce The Divorce, Dissolution and Separation Act 2020 (DDSA 2020) substantially reshaped divorce law, aiming to lower acrimony by bringing in the commonly called ‘no fault divorce’. The legislation removes the need to attribute fault when initiating proceedings, rather than apportion blame at the outset. It entirely dispenses with attributing blame at the commencement of divorce proceedings. Historically, to obtain a divorce in England and Wales, the applicant had to demonstrate that the marriage had irretrievably broken down, which required proving one of five facts. Three rested on fault—adultery, unreasonable behaviour, and desertion—while two depended on a qualifying period of separation: two years with consent, or five years without consent...

This Deed of dissolution is entered into on [ insert date ] Parties Each individual whose name and address appear in Schedule 1 (each a Partner and, collectively, the Partners named therein). Background: The Partners have conducted and managed the Business in partnership in accordance with the terms of the Partnership Agreement. The Partners intend to dissolve and wind up the Partnership [ as contemplated by clause [ insert clause number ] of the Partnership Agreement ] on the basis set out in this deed. AGREED TERMS: 1 Definitions and interpretation 1.1 Except where expressly stated otherwise in this deed, the definitions and rules of interpretation in the Partnership Agreement shall govern...

On dissolution of a company When a company is dissolved, all freehold and leasehold assets, together with rights belonging to, or held on trust for, the company immediately beforehand, are regarded as bona vacantia and pass to the Crown (or to the relevant Duchy). This captures leasehold interests, but excludes property the company holds on trust for someone else. See Practice Note: Bona vacantia and company property. The Crown has no duty to manage, dispose of, or deal with assets that vest in it as bona vacantia in any particular manner...

Insolvency Rules 2016 (IR 2016), SI 2016/1024, Part 14 Part 14 of the Insolvency Rules 2016 (SI 2016/1024), which sets out how creditors’ claims are dealt with, also operates in a members’ voluntary liquidation (MVL) by reason of r 14.1(1). That rule confirms that this Part applies to administration, winding up and bankruptcy proceedings, without any restriction confining its operation to insolvent liquidations. What amounts to a provable debt in a winding up (and equally in administration and bankruptcy) is defined by r 14.2(1). Save as otherwise provided in that rule, every creditor’s claim is provable as a debt against the company or the bankrupt, whether the liability is present or future, certain or contingent, ascertained or recoverable only in damages. For further guidance, see Practice Note: Future debts, contingent debts, secured debts...

A person with an interest in property that has been disclaimed (for instance, a sub-tenant) retains that interest on the same terms and subject to the same rights and obligations as if no disclaimer had occurred. If they carry out the tenant’s obligations under the disclaimed lease, they cannot be removed; if they do not, the landlord may distrain or forfeit—as explained by Lord Nicholls in Hindcastle Ltd v Barbara Attenborough Associates Ltd: the sub-tenant’s interest is unaffected by the determination of the tenant’s interest. Thus the sub-tenant holds the estate on identical terms, and remains subject to the same rights and obligations, as would apply if the tenant’s interest had continued. If they pay the rent and perform the tenant covenants in the disclaimed lease, the landlord cannot evict them. If they fail to do so, the landlord may distrain upon their goods for the rent reserved by the disclaimed lease or commence forfeiture proceedings...