“In some areas of research there were also significant time savings. You get to what you are looking for more quickly, which all goes to the value of the product.”
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ARCHIVED: This Flowchart has been archived and is not maintained. Retained EU law is a concept introduced by the European Union (Withdrawal) Act 2018 (EU(W)A 2018) as part of Brexit preparations, establishing a new category of domestic legislation. It denotes the collection of EU‑derived rules preserved and converted into UK law under the EU(W)A 2018 (as amended) at the end of the post‑Brexit transition period (IP completion day). For background on the transition period, and what it means for retained EU law, see: In the context of Brexit, what is meant by the ‘transition or implementation period’? For further background reading on the underlying legislation, see: Practice Note: Brexit—key legislation explained News Analysis: What does IP completion day mean for the status of EU law in the UK? What is retained EU law? Retained EU law is a broad, complex legal term defined by the EU(W)A 2018. It covers anything that continues to form part of domestic law on or...
Consider the nature of the IP right From a lender’s standpoint, use this checklist to pinpoint key points when taking IP as security and the steps to implement it... Identify the IP right and applicable law; patents, trade marks, registered designs and copyright can be mortgaged or charged... Select security: a legal mortgage (assignment plus redemption and exclusive licence‑back) offers stronger control than a fixed charge; for charges, restrict disposals and hold an executed undated assignment in escrow (verify foreign recognition)... Confirm ownership, term, existing security, licences and third‑party interests; demand warranties and title evidence, especially for unregistered rights... Assess validity and maintenance: search prior rights, check renewals and genuine use, monitor infringement, review litigation; obtain professional opinions where needed... Value the right and routes on default (licensing or sale); add complementary assets if required... Cover associated rights and materials: unregistered marks/goodwill (only with the business), unregistered designs, database right, know‑how/confidential information, domain names, and software/source code with escrow... Register...
Procedural Guide This Procedural Guide explains the process for seeking an attachment of earnings order under the Attachment of Earnings Act 1971 and the Family Procedure Rules 2010, SI 2010/2955, Pt 39, to enforce a maintenance order by directing deductions straight from a debtor’s earnings... Eligibility to apply Handling arrears exceeding 12 months Obligations of the employer and the debtor Where the judgment debtor is an employed individual, the judgment creditor may apply to enforce the judgment against the debtor’s wages or salary. If granted, the employer must make regular deductions from the debtor’s pay and remit those sums to the court. This is referred to as an attachment of earnings order (AEO). See also Practice Note: Attachment of earnings order... FPR 2010, SI 2010/2955, Pt 39 applies to any proceedings that began, but were not concluded, before 6 April 2016 (when procedural amendments were introduced), in the same manner as it applies to proceedings commenced on or after that...
ARCHIVED: This flowchart is retired and no longer under maintenance...
ARCHIVED This flowchart is archived and no longer under maintenance...
ARCHIVED This flowchart is archived and no longer receives any maintenance...
Simkova v Secretary of State for Work and Pensions [2025] UKSC 41 What are the practical implications of this case? First, it is settled that EU nationals living in the UK, whose children reside in an EU member state, cannot receive the Universal Credit child element for those children. This holds even where the parent pays towards the children’s maintenance and support, notwithstanding the realities of cross‑border family life. Second, the judgment shows the courts continue to grapple with dense EU law even after Brexit, specifically in areas where the UK‑EU Withdrawal Agreement preserves direct effect. It underscores the ongoing need to interpret and apply those preserved rules when they bear on disputes arising in the domestic benefits system, for cases such as this. Third, this appeal did not give the Supreme Court an opportunity to define the scope of its discretion to seek a CJEU ruling on a question under Part Two of the Agreement concerning citizens’ rights. That discretion applies only to proceedings...
In this issue: Companies and corporation tax Stamp taxes VAT Individuals and income tax Taxes management and litigation Employment taxes Budget and Finance Bills Daily and weekly news alerts New and updated content Dates for your diary Trackers Useful information Companies and corporation tax Court of Appeal decides interest on intra-group loans not restricted under transfer pricing rules but debits disallowed under unallowable purpose rule (BlackRock Holdco 5, LLC v HMRC) BlackRock Holdco 5, LLC v HMRC [2024] EWCA Civ 330 considers whether, for UK tax purposes, interest on intra‑group borrowing put in place to help fund a commercial acquisition is deductible. Two principal points were before the Court of Appeal: the transfer pricing analysis and the loan relationships unallowable purpose question. On the transfer pricing limb, the Court of Appeal allowed the taxpayer’s appeal. As a result, deductions for interest on the intra‑group loans were not curtailed by the transfer...
See Q&A: In relation to a claim under the Inheritance (Provision for Family and Dependants) Act 1975, where the deceased’s three children are residuary beneficiaries of the whole net estate, if one adult child brings a family provision claim, is a favourable outcome likely when the Will directs that they are treated the same as their siblings? Assume that: the deceased was domiciled in England and Wales there are no limitation issues Under section 1 of the Inheritance (Provision for Family and Dependants) Act 1975 (I(PFD)A 1975), a child of the deceased can make a claim against the estate on the basis that the testamentary dispositions fail to make reasonable financial provision for them (I(PFD)A 1975, s 1(1)(c)). Reasonable financial provision is defined as such financial provision as it would be reasonable, in all the circumstances of the case, for the applicant to receive for their maintenance (I(PFD)A 1975, s 1(2)(b))...
This Practice Note outlines the concept of parental responsibility for children under section 3 of the Children Act 1989 (ChA 1989). It describes what sits within the scope of parental responsibility and how the courts have read this concept in connection with matters such as education, religious upbringing, consent to medical treatment, changing a child’s surname, and removing a child from the jurisdiction. Definition Parental responsibility relates to the care and raising of a child until they reach adulthood. Under the ChA 1989, parental responsibility comprises all the rights, duties, powers, responsibilities and authority that, in law, a parent holds in respect of their child and the child’s property. It also embraces the rights, powers and duties that a guardian of the child’s estate (appointed before the ChA 1989 commenced) possessed in relation to the child’s property. Those rights extend to receiving or recovering, in the guardian’s own name for the child’s benefit, property of any description and wherever located to which the child is entitled to receive...
Prior to the coming into force of the Landlord and Tenant Act 1987, Part II (LTA 1987), the court retained a wide-ranging jurisdiction to appoint a receiver to assume control of the management of any property (including a block of flats) whenever it was considered just and convenient to do so. Nonetheless, that power was seldom exercised in practice in relation to blocks of flats, likely owing to the expense and the frequent requirement, in most cases, and, where applicable, to evidence default by the landlord or managing agents regarding the performance of the landlord’s repairing, maintenance or insurance obligations under the lease. Part II of the LTA 1987 offers an alternative remedy by vesting power in (what are now) the First-tier Tribunal (Property Chamber) in England and the leasehold valuation tribunal in Wales to appoint a manager to take over the management of premises comprising flats; yet that jurisdiction likewise arises only where there is some default by the landlord or the managing agents in performing the landlord’s repair,...
FORTHCOMING CHANGE relating to the modernisation of stamp taxes on shares framework: In 2027, stamp duty and SDRT are set to be superseded by a single, self‑assessed tax on securities — the securities transfer charge (STC) — to be paid and reported via a new online portal. The STC’s core features are expected to broadly reflect the proposals consulted on in 2023. Finance Act 2026 (FA 2026) confers a power for secondary legislation to let taxpayers trial the digital service, self‑assessing their stamp taxes on securities liabilities and submitting transactions electronically. For further details on the modernisation of stamp taxes on securities, see: News Analyses: Budget 2025—Tax analysis—Stamp and transfer taxes Tax update spring 2025—Stamp taxes on shares modernisation Tax update spring 2025—Tax analysis—Stamp and transfer taxes TAMD 2023—Stamp taxes on shares modernisation TAMD 2023—consultation—stamp taxes on shares Tax Administration and Maintenance Day—27 April 2023—Stamp and transfer taxes The government also consulted on modernising and clarifying...
£ [ insert number ] [ insert rate ]% convertible [ subordinated ] redeemable loan notes 20[ insert year ] [ insert name of issuer ] Dated [ insert day and month ] 20[ insert year ] Parties [ Insert name of issuing company ], incorporated in England and Wales under number [ insert company number ], whose registered office is at [ insert address ] (the Issuer) Background The Issuer has determined to create up to a maximum nominal amount of £[ insert number ] [ insert rate ]% convertible [ subordinated ] redeemable loan notes, to be constituted as set out in this document...
STOP PRESS: THE NEW ELECTRONIC COMMUNICATIONS CODE CAME INTO FORCE ON 28 DECEMBER 2017. This precedent was prepared against the backdrop of the former Code, and its substance may still be pertinent for the transitional arrangements contained in the new Code. It remains useful context. The transitional arrangements in the new Code, set out in Schedule 2 to the Digital Economy Act 2017, state that existing agreements under the former Code (ie an agreement under paragraph 2 or 3, or a court order conferring Code rights under paragraph 5 of the former Code) will continue to have effect once the new Code commences, albeit with certain modifications. For added detail on the transitional arrangements, see: New Electronic Communications Code—Code rights—Transitional provisions (Schedule 2 DEA 2017). For further information regarding the new Code, please consult Practice Notes: New Electronic Communications Code—Code rights and New Electronic Communications Code—terminating and modifying Code rights. The City of London Law Society published a new Digital Fixed Line Infrastructure Agreement for the New Electronic Communications...
£[ insert number ] [ insert rate ]% convertible [ subordinated ] redeemable loan notes 20[ insert year ] [ insert name of issuer ] This Instrument bears the date [ insert day and month ] 20[ insert year ]. Parties [ Insert name of issuing company ], incorporated in England and Wales under number [ insert company number ], whose registered office is at [ insert address ] (Issuer) background The Issuer has determined to establish up to a maximum nominal amount of £[ insert number ] [ insert rate ]% convertible [ subordinated ] redeemable loan notes, which shall be constituted in accordance with the provisions set out in this document...
Given the enquirer notes the highway is 'seldom used', the initial issue to examine is whether the route ought to remain a highway that is maintained at the cost of the public purse...
Section 38 agreements These agreements fall under section 38 of the Highways Act 1980; refer to Practice Note: Highways—adoption agreements. There is no statutory route by which agreements can be ended or ‘cancelled’. However, a section 38 agreement may, in principle, be altered by a deed of variation, but this requires consent of all parties to the original agreement...
The young person is now past 18, has finished secondary schooling and is moving on to higher education. The prior maintenance arrangement has now ceased, and the child intends to seek financial provision under Schedule 1 of the Children Act 1989 (ChA 1989) by making their application. Under ChA 1989, Sch 1, a parent, guardian, or special guardian of a child, or any person in whose favour a residence order is in force with respect of a child, may apply for a range of orders for the benefit of a child as provided under Sch 1...