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Introduction to freezing injunctions and scope of this checklist A freezing injunction (also known as a freezing order) is a temporary court order that prevents a respondent from disposing of or transferring its assets out of the relevant jurisdiction—namely England and Wales—or, in the case of a worldwide freezing order (WFO), from moving them anywhere in the world. The court’s principal aim in granting such relief is to preserve the respondent’s assets so that, if the applicant later obtains judgment against the respondent, there will be assets available for recovery by the applicant and, if necessary, enforcement action. This Checklist explains how to make an application for a freezing injunction where claims are contemplated or already underway in a corporate or personal insolvency context. As the precise circumstances of each matter must be assessed, this Checklist does not claim to be exhaustive; rather, it provides an overview of the key considerations at each stage when seeking an order of this kind. The focus throughout is asset preservation pending determination...

This Checklist on making a Part 36 offer identifies the key factors that should be considered when drafting a Part 36 offer. Consideration What a Part 36 offer can be made in relation to You may frame a Part 36 offer to cover the entirety of the claim, a defined part, or a particular issue. It can likewise address a counterclaim or any additional claim, and it may extend to an appeal or cross-appeal arising from a trial judgment. However, a Part 36 offer is not available for an appeal against an interlocutory ruling. Guidance When to make a Part 36 offer An offer under Part 36 can be served at any point, whether before proceedings are issued or once they are underway (CPR 36.7(1)). Where a matter proceeds to appeal, a new Part 36 offer should be advanced because the Part 36 consequences attach only to the costs of the proceedings in which the offer is made, and do not extend to the...

This Checklist sets out a structured route to follow when preparing to issue a summary judgment application. It is guided by the detailed material in the following Practice Notes and is intended to supplement, rather than substitute, that guidance: Summary judgment applications—what, who and when Summary judgment—general principles Summary judgment—making an application Determining whether summary judgment is the appropriate application to make Is summary judgment available in this type of proceedings? In some proceedings, summary judgment is restricted or not permitted—see Practice Note: Summary judgment applications—what, who and when. On what basis do you say the proposed respondent’s case lacks a real prospect of success? Keep this question foremost—if you cannot state the point with clarity, it may indicate summary judgment is not the proper course. See Practice Note: Summary judgment—general principles...

This Checklist is applicable for the sale and purchase of a vessel by a company when acting for a corporate buyer and where the ship will be registered in the UK When representing the buyer, the priority is to confirm that the seller’s papers are adequate to deliver good title, secure the vessel’s permanent registration in the UK, and demonstrate that both parties possess the requisite power and authority to conclude the transaction... Request a Transcript of Registry from the UK Ship Register to verify the current registered owner and identify the existing security position affecting the vessel. A fee is payable for this (and several of the other documents noted below), with a full schedule available on the UK Ship Register website. Make the request promptly on receipt of instructions and repeat the search on the closing date... Confirm that any class inspection or other survey specified in the sale contract has been conducted and that the results are satisfactory...

State aid General Court dismisses action relating to Commission’s decision approving compensation to Česká pošta for universal service obligations The General Court delivered its ruling in Case T-784/22, Zásilkovna v Commission, a challenge to the Commission’s decision of 25 July 2022, which concluded that compensation granted to Česká pošta by the Czech Republic for carrying out the universal postal service obligation for the years 2018-2022 was compatible with the internal market (SA.55208). The General Court rejected the action in full. By its ruling, the Court endorsed the Commission’s approval of the compensation measure. Background Česká pošta, the incumbent postal operator in the Czech Republic, has been designated as the country’s universal postal service provider. Under the universal service obligation (USO), Česká pošta is required, amongst other duties, to make available specified letter and parcel delivery services on each business day throughout the whole territory of the Czech Republic. The General Court upheld this decision on appeal. In January 2018, the Czech authorities pre-notified compensation intended for Česká...

For further insight on forthcoming key developments, see Practice Note: Commercial—horizon scanner. For details of earlier developments relevant to commercial law and practice, consult the following Practice Notes: Commercial tracker Commercial tracker 2025 [Archived] Additional updates and commentary are available via our current awareness alerts and highlights. Click ‘Create Alert’ in your ‘Alerts’ tab and refine your personal settings to subscribe. Advertising, marketing and sponsorship Note—several shifts within the consumer protection landscape have influenced the regulation of advertising and marketing in 2025. These are discussed in the section: ‘Consumer protection’ below. What were the key developments in 2025? Advertising less healthy food and drinks In 2025, the much-anticipated framework governing promotion of less healthy food and drink moved from policy design to practical readiness for enforcement. The Health and Care Act 2022 (HCA 2022) received Royal Assent on 28 April 2022, introducing a 9 pm TV watershed for identifiable less healthy products and a restriction on paid‑for advertising...

Lycamobile UK Ltd v HMRC [2026] UKUT 74 (TCC) The appellant, Lycamobile UK Ltd (LMUK), marketed a range of ‘plan bundles’ to UK consumers. These packages conferred, for a set duration, allowances or entitlements to use particular telecommunications services and, in some instances, access to additional services. LMUK accounted for VAT on the bundles only when, and to the extent that, the services available under a given bundle were actually consumed in practice. HMRC’s position was that VAT became chargeable at the point of sale of the bundles. The timing mattered because real-world take-up of the credit bundles was relatively modest, so calculating VAT by reference to actual consumption would yield a reduced liability. To resolve the dispute, the tribunals focused on identifying the true nature of the supply made to the customer: was LMUK supplying a right to make use of a credit bundle over the period, or was it supplying the credits as such?...

This Practice Note sets out guidance on arbitral awards in proceedings under the Hong Kong International Arbitration Centre (HKIAC) Administered Arbitration Rules 2018 (2018 HKIAC Rules; HKIAC 2018). As explained in Practice Note: HKIAC (2018)—the HKIAC Administered Arbitration Rules—application and key features, the 2018 HKIAC Rules generally govern HKIAC arbitrations commenced on or after 1 November 2018, save where the parties agree otherwise; for HKIAC arbitrations begun before 1 November 2018, the 2013 HKIAC Rules will generally apply unless the parties agreed otherwise. For an overview of the HKIAC and how it is organised, see Practice Note: HKIAC—background to and structure of the institution. Awards in HKIAC arbitrations In line with most institutional regimes, under the 2018 HKIAC Rules a tribunal may render interim, interlocutory, or partial awards and, in addition to a final award, may issue interim awards as to costs (HKIAC 2018, art 35.1). Where the tribunal has more than one arbitrator, any award or other ruling is to be made by a majority. Failing a...

The resolution to wind-up A company can move into voluntary liquidation only if one of the following applies: its fixed duration has ended, or an event specified in its articles as triggering liquidation has occurred, and the company has approved an ordinary resolution to wind up; or it passes a special resolution to be wound up voluntarily. See: 97 Notice of meeting to pass ordinary or special resolution to wind up: Encyclopaedia of Forms and Precedents [1441] 103 Special resolution to wind up and appoint liquidator: Encyclopaedia of Forms and Precedents [1452] The former practice of proceeding by extraordinary resolution is no longer available under the Companies Act 2006. Where the directors make a declaration of solvency under section 89 of the Insolvency Act 1986 (IA 1986), the company may proceed by way of a members’ voluntary liquidation (MVL). For further information, see Practice Note: What is a members’ voluntary liquidation and when is...

A well-maintained register of people with significant control (PSC) should make publicly available who ultimately owns and controls companies and other entities. The PSC framework applies to UK-incorporated companies limited by shares or by guarantee (including unlimited companies, unregistered companies, community interest companies and dormant companies), limited liability partnerships (LLPs), and eligible Scottish partnerships, namely Scottish limited partnerships and Scottish qualifying general partnerships (ESPs). For clarity, this guide chiefly refers to companies. For information on the regime’s scope, including how a company might most effectively obtain relevant beneficial ownership details, see Practice Note: PSC register—the people with significant control regime. Corporate transparency reform—changes to the PSC regime The Economic Crime and Corporate Transparency Act 2023 (ECCTA 2023) received Royal Assent on 26 October 2023 and is being introduced in phases across multiple commencement dates. Many provisions will only commence once detailed secondary legislation and guidance are in place, while others require the rollout of new technical processes and tools before they can operate. ...

[ To be set out on the lender’s headed paper ] [ insert date ] To: [ insert the borrower’s name and address ] Dear [ insert borrower’s name ], We are pleased to inform you (the Company) that we are willing to make available to you [ against the guarantee of [ insert name of guarantor ] (the Guarantor) (the Guarantee) ] an overdraft facility on the following terms and conditions: 1 Facility by way of sterling overdraft The facility will be provided as a sterling overdraft on your current account with us, up to a limit of £[ • ] ([ • ] sterling). 2 Interest Interest on the amount from time to time overdrawn under this facility will be computed on a 365-day year for the actual days elapsed, at a yearly rate equal to our base rate from time to time plus [ • ]% ([ • ] per cent), and will be payable both before and after...

1 Introduce everyone present by name and role, if appropriate. Confirm who is taking the meeting notes, how they will be recorded, and that copies will be clearly made available to the employee afterwards. If the employee has a disability, describe any adjustments made to the procedure to minimise or remove any potential disadvantage they could experience during the process. 2 Advise the employee that the purpose of the meeting is to address the performance issue that has already been raised with them at an earlier stage, originally in an informal discussion and, potentially, in a prior formal meeting. Explain that, during the meeting, you will step through each of the concerns that have been identified, and give the employee a full and fair opportunity to fully set out any circumstances affecting performance and to put forward any reasons for the problems. Make it clear why the performance issue matters and that the improvements required are essential...

This document offers general guidance on applying for financial provision after an overseas divorce under Part III of the Matrimonial and Family Proceedings Act 1984, or following an overseas dissolution under Sch 7 to the Civil Partnership Act 2004. Your family lawyer can provide advice tailored to your circumstances. Basics Under Part III of the Matrimonial and Family Proceedings Act 1984 (MFPA 1984), or the equivalent provisions of the Civil Partnership Act 2004 (CPA 2004), spouses or civil partners whose marriage or civil partnership has been brought to an end abroad and who have a connection with England and Wales may seek the financial remedies available in England and Wales, where the court considers it appropriate to make such orders. Either party can apply where the marriage or civil partnership has been dissolved or annulled, or where a legal separation has been granted overseas, unless that party has subsequently remarried or entered into a new civil partnership. Any overseas divorce or dissolution, annulment, or legal separation must be...

Duty to make reasonable adjustments The Equality Act 2010 (EqA 2010) establishes a duty to make reasonable adjustments (referred to below as ‘the duty’), which contains three distinct requirements. The third requires that, where a disabled person would, without the provision of an auxiliary aid, face a substantial disadvantage in relation to a relevant matter when compared with people who are not disabled, such steps as are reasonable must be taken to supply the auxiliary aid. The situations in which the duty arises differ across workplace settings. Accordingly, the precise circumstances that engage the duty will not be uniform across all settings. For all three requirements, the duty is triggered only where a disabled individual is placed at a substantial disadvantage compared with non‑disabled people ‘in relation to a “relevant matter”’, and what counts as a ‘relevant matter’ (as defined in EqA 2010, Sch 8 Pt 1) varies according to the particular type of workplace. As a result, application of the duty is context‑specific to the workplace in question....

A well-known problem amongst procurement professionals A widely recognised headache for procurement practitioners arises from the duty in regulation 53 of the Public Contracts Regulations 2015 (PCR 2015), SI 2015/102 (PCR 2015, SI 2015/102, reg 53). It requires the ‘procurement documents’ to be accessible at the time a public contract is advertised in the Official Journal of the European Union (the Official Journal, or OJEU). In essence, contracting authorities must use the internet to provide unrestricted, complete and immediate access, at no cost, to those documents from the day a notice, issued under regulation 51, appears in the Official Journal, or from the day an invitation to confirm interest is dispatched. The issue most often raised, particularly for public procurements run under the restricted procedure (and comparable routes that involve a pre-qualification phase ahead of the award stage), is whether the invitation to tender and the specification must already be available when the contract notice is published in the OJEU. Timing this disclosure often proves challenging for contracting authorities...

Sale by PRs or appropriation to beneficiaries We understand you are asking when it is better for the personal representatives (PRs) to dispose of an estate property, or instead to appropriate it to the beneficiaries so that they handle the sale themselves. This choice typically arises where: the beneficiary(ies) has/have part or all of their capital gains tax (CGT) annual exemption available the beneficiary(ies) will pay CGT at 18% on any part of a gain the beneficiary(ies) has/have losses available to offset against any gain the sale will make a loss and the PRs will not be making any further disposals that may produce gains to utilise the loss A death is not usually a chargeable occasion for CGT. For these purposes the PRs are treated as acquiring the assets at market value on the date of death; effectively, all prior accrued gains are eliminated and the PRs start again with a clean slate...