Legal Services Act 2007 meaning

The Prudential Assurance Company Ltd v HMRC [2024] EWCA Civ 300 The Prudential Assurance Company Ltd (Prudential) acted as the representative member of its VAT group. Another company in the group, Silverfleet Capital Ltd (SCL), executed an investment management services contract to provide services to Prudential. Under that contract, SCL was also eligible for a management fee and deferred performance fees once a specified hurdle rate was achieved. Under section 43 of the Value Added Tax Act 1994 (VATA 1994), no VAT was payable on the management fee because they were in the same VAT group. In 2007, SCL exited the VAT group. In 2014 and 2015, the triggers for paying the further deferred performance fee were satisfied and SCL invoiced Prudential for over £9m in total. The question before the Court of Appeal was whether those additional performance fees ultimately constituted consideration for a supply made while both companies were members of the same VAT group or, alternatively, whether the services amounted to a continuous supply of services...

The High Court ruled in September 2025 that non-solicitors and employees without specific litigation rights cannot conduct litigation A High Court ruling has placed the finances of some practices at risk, particularly those dependent on paralegals, trainees and Chartered Institute of Legal Executives (CILEX) members. Damian Bradley, partner and head of legal operations at Express Solicitors Ltd, an injury claims practice, warned the judgment could render certain work non-viable and lead to closures. He noted that outfits built around a CILEX member with numerous unqualified assistants handling high-volume cases may find compliance impossible, leaving them in a state of limbo. The decision in Julia Mazur v Charles Russell Speechlys LLP, delivered on 16 September 2025, has left firms grappling with weeks of uncertainty. Judge Clive Sheldon concluded that the Legal Services Act 2007 bars unqualified law firm staff from conducting litigation, while confirming they may still assist qualified lawyers. Bradley cautioned that the consequences could be especially severe for businesses reliant on high-volume, low value litigation work,...

In this issue Employment taxes Budgets and Finance Bills VAT International Taxes management and litigation Companies and corporation tax Anti-avoidance Devolution Pensions LexTalk®Tax: a Lexis®Nexis community Daily and weekly news alerts New and updated content Dates for your diary Trackers Latest Q&A Useful information Employment taxes Royal Assent for National Insurance Contributions (Secondary Class 1 Contributions) Act 2025 The National Insurance Contributions (Secondary Class 1 Contributions) Bill—bringing in an uplift to 15% for the main rate of employers’ secondary Class 1 National Insurance contributions from 13.8%, and cutting the secondary threshold to £5,000 per annum—was first set out at Autumn Budget 2024 and obtained Royal Assent on 3 April 2025. The provisions apply from 6 April 2025. See: National Insurance Contributions (Secondary Class 1 Contributions) Act 2025. HMRC publishes Employment Related Securities Bulletin 59 (March 2025) Private Intermittent Securities and Capital Exchange System (PISCES)—policy...

This table summarises all public announcements made by the CMA and concurrent sector regulators of dawn raids that have been carried out into alleged breaches of competition law since 2000 under the Competition Act 1998 and/or the Enterprise Act 2002 2024: Construction (roofing services) — companies not identified; CMA; suspected restrictive agreements—bid rigging; raid in 2024. 2021: Leicester City FC merchandise — CMA; alleged restrictive agreements—price collusion; raid in 2021. 2019: Supply of construction services — CMA; collusion—bid rigging; raid in 2019. 2019: Guitars (50565-3) — Fender Musical Instruments Europe Ltd; CMA; restrictive agreements—RPM; raid on 26/03/2019. 2018: Casio (digital pianos/keyboards) (50565-2) — CMA; restrictive agreements—RPM. Headings: 2024 — Case name, companies under investigation and industry; Competition authority; Issues; Date of dawn raid. 2021 — Case name, companies under investigation and industry; Competition authority; Issues; Date of dawn raid. 2019 — Case name, companies under investigation and industry; Competition authority; Issues; Date of dawn raid. 2018 — Case name, companies...

The SRA Standards and Regulations allow law firms and legal service providers to organise their businesses in several formats, depending on whether they deliver reserved legal activities. Options comprise: a single SRA-regulated entity delivering both reserved and non‑reserved services an SRA‑regulated entity delivering reserved legal services, with some or all non‑reserved work carried out by a separate, non‑SRA regulated business (which, importantly, may employ SRA‑regulated solicitors) a non‑SRA regulated entity supplying only non‑reserved legal services, employing SRA‑regulated solicitors a freelance solicitor—see Practice Note: Dealing with freelance solicitors This Practice Note offers guidance to law firms on running a separate business, including allocating parts of a client matter between the law firm and the separate business, which will entail unbundling legal services. It reflects the Legal Services Act 2007 (LSA 2007) and the SRA Standards and Regulations, together with separate business guidance issued by the SRA. Unless stated otherwise, references in the Practice Note to: ‘solicitor’ includes Registered European...

This Practice Note outlines details of the various organisations with responsibilities and interests in legal complaints handling, including the Legal Services Board (LSB), Office for Legal Complaints (OLC), Legal Ombudsman (LeO), SRA and the Legal Services Consumer Panel (LSCP). The principal focus is LeO, which handles complaints about legal service providers. Legal Services Board The LSB, created under the Legal Services Act 2007 (LSA 2007), serves as the single, independent oversight regulator for the legal profession. It is charged with ensuring the highest standards of competence, conduct and service across the profession. The LSB has set requirements that the SRA must satisfy in relation to the complaints procedures of authorised persons. It is also responsible for appointing the chair and members of the OLC, which administers the LeO complaints scheme. The LSB does not handle complaints about lawyers and cannot intervene in any complaint or dispute. For more information on the LSB, see Practice Note: Legal Services Board. Office for Legal Complaints The OLC is an...

HSC(CHS)A 2003, Part 3 For personal injury compensation claims where the incident occurred on or after 29 January 2007, Part 3 of the Health and Social Care (Community Health and Standards) Act 2003 (HSC(CHS)A 2003) applies. The HSC(CHS)A 2003 extends to any matter involving foreign nationals and foreign compensators, in circumstances where NHS treatment and/or ambulance services were delivered to the injured person following their return to England, Scotland or Wales. Part 3 of the HSC(CHS)A 2003 permits recovery of the costs of treating an injured person in all situations where that individual has successfully pursued a personal injury claim against a third party. Under HSC(CHS)A 2003, s 150(3), a ‘compensation payment’ is a payment, including one in money’s worth, made on behalf of a person who is, or is alleged to be, liable in respect of the injury. HSC(CHS)A 2003, s 150(3) further provides that relevant NHS charges are not included...