International benefits meaning

This Checklist offers a concise examination of the hands-on elements involved in the tribunal secretary’s role. Its scope is to steer legal practitioners on considerations when choosing and collaborating with a tribunal secretary. The Checklist expresses no opinion on whether appointing a tribunal secretary is suitable; that determination lies with the parties and the arbitral tribunal case by case—see Practice Note: Tribunal secretaries in international arbitration—the advantages and disadvantages. It draws on the legal framework (primarily arbitration rules), case law/jurisprudence, soft law (guidelines and practice notes), professional experience, and prevailing market practices. Taxonomy Tribunal secretary is an umbrella term for a person who supports an arbitral tribunal (a sole arbitrator or a panel) during arbitration proceedings, assisting the tribunal throughout the conduct of proceedings as the arbitration process advances further...

Checklist This Checklist sets out the practical actions for creating, drafting and quality-checking a Participant Information Sheet (PIS) for UK clinical research. It describes what the PIS is for and how it works, and gives hands-on advice on the essential components, addressing content and presentation alongside layout, format and style. The Checklist also explains how the PIS should meet obligations under UK data protection law, including the transparency duties in the United Kingdom General Data Protection Regulation, Assimilated Regulation (EU) 2016/679 (UK GDPR). It is suitable for any study involving human participants, with particular emphasis on clinical trials of investigational medicinal products (CTIMPs). A clinical trial is a study in human subjects intended to identify or confirm the effects of an adverse reaction to a medicinal product. In the UK, such trials are governed by the Medicines for Human Use (Clinical Trials) Regulations 2004 (MHU(CT)R 2004), SI 2004/1031, which transposed EU Directive 2001/20/EC, the Clinical Trial Directive (CTD), into domestic law. These rules create a legal framework designed to...

STOP PRESS: This document is being revised to take account of the Data (Use and Access) Act 2025 (DUAA 2025), which updates the UK GDPR and the Data Protection Act 2018. For more on the compliance impact of DUAA 2025, see Practice Note: Data (Use and Access) Act 2025—compliance implications... This Flowchart steers you through the lawful mechanisms for sending personal data to a country outside the UK, for example: an adequacy decision or regulation appropriate safeguards such as standard contractual clauses (SCCs) or the International Data Transfer Agreement (IDTA), or binding corporate rules (BCRs) a derogation Such transfers are barred by the data protection regime unless one of these tools is in place. These mechanisms exist to ensure data subjects remain protected when their personal data leaves the UK... The mechanisms follow a hierarchy, and this Flowchart helps you select the route most suitable for your organisation and processing operations... This Flowchart reflects the UK General Data...

In this issue: Horizon scanning Status and worker categories Cross-border, international and jurisdictional issues Benefits Prohibited conduct (discrimination etc) TUPE and asset purchases Bribery, modern slavery, tax evasion and fraud Employment Tribunals Immigration IRLR Highlights—January 2025 Dates for your diary Trackers New Q&As Employment resources on Lexis+® Daily and weekly news alerts Employment Highlights 2024/2025 Horizon scanning Employment Law—looking back at 2024 and ahead to 2025: The Lexis+® Employment team provide a concise overview of the standout employment law changes across 2024 and signpost what to watch in 2025, including movement on the Employment Rights Bill, the forthcoming employer duty to prevent sexual harassment, the Equality (Race and Disability) Bill, plus other impending legislation and significant cases. See News Analysis: Employment Law—looking back at 2024 and ahead to 2025. Status and worker categories MoD loses application to rehear army reservists pension bias case: In Milroy v...

In this issue: Sustainable finance and ESG round-up Trade and commodity finance Sustainable finance Debt capital markets Regulation for derivatives lawyers Regulation for banking lawyers Cryptoassets Daily and weekly news alerts New and updated content Useful information Sustainable finance and ESG round-up For a summary of this week’s Sustainable finance and ESG developments, see: Sustainable finance and ESG weekly round–up—5 September 2024. Trade and commodity finance ICC issues report on the advantages of trade digitalisation The International Chamber of Commerce (ICC) Digital Standards Initiative has released a report that, through 22 case studies, demonstrates how supply chain participants use digital tools and interoperable global standards to resolve supply chain challenges and pain points. The case studies concentrate on shipping and logistics, commercial documentation and product information, cross‑border regulatory compliance, and financial services and fraud prevention as priority areas for digitalisation. The report indicates that by digitising trade workflows, businesses can cut...

Court of Appeal judgment – 27 May 2025 Because Susquehanna International Securities Ltd and two affiliates sit beneath a disregarded Delaware vehicle that bears no tax liability, the Court of Appeal (27 May 2025) held they fall outside the scope of the US–Ireland double-taxation treaty. Consequently, the Susquehanna entities cannot invoke the treaty’s equal treatment clause to claim an Irish tax relief reserved for residents of the European Economic Area, the court ruled. The companies had sought to rely on Section 411 of the Taxes Consolidation Act 1997, which permits tax relief to be surrendered within companies, the judgment noted. The court stated: ‘The central issue between the parties is whether it is material that the taxpayers’ parent is treated as fiscally transparent for the purposes of US tax law’...

Basic principles Owing to the versatility of schemes of arrangement (schemes) (see Practice Note: Benefits of schemes compared to other processes), together with their ability to bind every creditor within the affected classes of a scheme compromise, and the shortcomings perceived in certain domestic restructuring tools in some overseas jurisdictions, schemes are frequently deployed to restructure foreign companies or English companies with substantial assets or creditor bases outside the UK (see Practice Note: Establishing jurisdiction and sufficient connection). Yet, absent recognition, a scheme may have little practical effect, or the scheme company may remain vulnerable to being subject to an overseas insolvency procedure. Consequently, advisers should address recognition questions from the outset of the scheme process. For proceedings issued on or after 31 December 2020, the operative elements of the EU Recast Regulation on Insolvency dealing with automatic recognition, and the EU Brussels I recast, no longer apply to the UK (see: No deal Brexit—impact on jurisdiction agreements—checklist), with recognition now turning on private international law (see Practice Note:...

This Practice Note explores the following data protection, privacy and security matters arising in connection with the use of autonomous and connected vehicle technology: The technology Declaration of Amsterdam Cooperative Intelligent Transport Systems (C-ITS) United Kingdom General Data Protection Regulation Privacy and Electronic Communications Regulations 2003 Cybersecurity The Product Security and Telecommunications Infrastructure Act 2022 Connected and autonomous vehicles in the EU International Practical issues For further detail and context on additional UK legal considerations linked to this technology, see the Practice Notes: Autonomous vehicles—key legal issues and Autonomous vehicles and insurance, and for a concise overview of dates and key points, see: UK automated vehicles—tracker. To monitor developments within the EU, also consult the Practice Notes: Automated vehicles—key legal issues in the EU and EU automated vehicles—tracker. The technology Contemporary vehicles already incorporate a suite of external communications, such as satellite navigation, in-car entertainment and emergency assistance, capable of automatically transmitting precise...

Archived: This archived Practice note considers the definition of relevant person under section 809M of the Income Tax Act 2007 for the purposes of the remittance basis of taxation Abolition of the UK's existing tax regime for UK resident non-UK domiciled individuals On 29 July 2024, the Chancellor, Rachel Reeves, confirmed that from 6 April 2025 the government will proceed with scrapping the UK’s current rules for UK-resident, non-UK domiciled individuals (‘non-doms’) and introducing the new four-year foreign income and gains (FIG) exemption first announced by the previous government at the March 2024 Budget. The four-year FIG exemption will be available to people who become UK resident after being non-UK resident in each of the preceding ten tax years. Eligible individuals will not be liable to UK tax on their overseas income or gains, or on income and gains arising in trusts they have created, and they will also not be charged UK tax on any distributions or benefits received from non-UK trusts, even where those amounts are...

Stop press: The Data (Use and Access) Act 2025 (Commencement No 6 and Transitional and Saving Provisions) Regulations 2026, SI 2026/82 bring the remaining elements of the Data (Use and Access) Act 2025 (DUAA 2025) into operation. Measures addressing subject access requests, legitimate interests, purpose limitation, automated decision-making, international transfers and enforcement apply from 5 February 2026, while the provisions on penalty notices and complaints apply from 19 June 2026. For further details, see Practice Note: Data (Use and Access) Act 2025—employment implications. This Precedent will be revised shortly to reflect these updates. This Agreement is entered into on [ insert date ] Parties [ Name of Company ], a company incorporated in England and Wales with registered number [ insert company number ] whose registered office is at [ insert address ] (the Company); and [ Name of consultant ], of [ insert address ] (‘ you ’). Background (A) You operate in the business of [ insert description...

Stop press: The Data (Use and Access) Act 2025 (Commencement No 6 and Transitional and Saving Provisions) Regulations 2026 (SI 2026/82) commence the outstanding provisions of the Data (Use and Access) Act 2025 (DUAA 2025). Measures concerning subject access requests, legitimate interests, purpose limitation, automated decision-making, international transfers and enforcement take effect from 5 February 2026, while the sections dealing with penalty notices and complaints come into force on 19 June 2026. For further details, see Practice Note: Data (Use and Access) Act 2025—employment implications. This Precedent will be revised shortly to reflect these changes. This Agreement is entered into on [ date ] Parties [ Name of Company ], a company incorporated in England, registered number [ insert company number ], with its registered office at [ address ] (the Company); and [ Name of Consultancy ], a company incorporated in England, with registered number [ insert company number ], whose registered office is at [ address ] (the Consultancy). ...