Minor meaning

Checklist (Archived) This Checklist sets out key checks for facility and security documentation after the Brexit implementation period. ARCHIVED: This Checklist has been archived and is not maintained. When that period ended, EU law was transposed into UK law as retained EU law under the European Union (Withdrawal) Act 2018 (as amended by the European Union (Withdrawal Agreement) Act 2020), in most cases with only minor adjustments. See Practice Note: Retained EU law and assimilated law. Read this alongside Practice Notes: Brexit—documentary implications for facility agreements [Archived] and Brexit—impact on finance transactions [Archived]. The focus is on documentary issues and it does not capture every potential consideration for finance transactions following the end of the implementation period. For a fuller overview, see Practice Notes: What does IP completion day mean for lending lawyers? [Archived] and Brexit—impact on finance transactions [Archived]. Loss of passporting rights Issue: Loss of passporting rights Question: There is an EU27 borrower under the facilities agreement. What steps should be...

Procedural Guide—transfer of tenancy on relationship breakdown (FLA 1996, Sch 7) This Procedural Guide outlines the steps for applying to transfer a tenancy following a relationship breakdown under Schedule 7 to the Family Law Act 1996 (FLA 1996). Orders can be sought by spouses, civil partners, former spouses, former civil partners and former cohabitants, provided the tenancy is a relevant tenancy and the statutory requirements are fulfilled. For fuller practical direction, see Practice Notes: Tenancies and relationship breakdown—substantive provisions and Tenancies and relationship breakdown—procedure. This Procedural Guide covers applications under FLA 1996, Sch 7 only. Certain tenancies may instead be transferred: by a property adjustment order under section 24 of the Matrimonial Causes Act 1973 and the Civil Partnership Act 2004 equivalent (CPA 2004, Sch 5 Pt 2); in proceedings for financial provision after an overseas divorce, etc; or by a transfer of property order under Schedule 1 to the Children Act 1989. See: Transfer via a property adjustment order—spouses...

The single tier State Pension (on and from 6 April 2016) On 6 April 2016, the Basic State Pension was overhauled and replaced by a single-tier, flat-rate pension, merging the Basic State Pension with the Second State Pension. From that date, men and women alike must have 35 qualifying years of National Insurance contributions to receive the full flat-rate amount. Marital status makes no difference to the level paid. Tax year Amount (per week) 2026/2027 £241.30 2025/2026 £230.25 2024/2025 £221.20 2023/2024 £203.85 2022/2023 £185.15 2021/2022 £179.60 2020/2021 £175.20 2019/2020 £168.60 2018/2019 £164.35 2017/2018 £159.55 2016/2017 £155.65 The Basic State Pension (before 6 April 2016) Before 6 April 2016, the Basic State Pension comprised the Basic State Pension and the Second State Pension. There was a third, minor, component known as the graduated pension that depended on graduated National Insurance contributions paid by employees while the graduated scheme ran from 1961 to...

In Scotland, minor offences are pursued via a summary complaint. The summary process is governed by Part IX of the Criminal Procedure (Scotland) Act 1995...

In Scotland, minor offences proceed by way of a summary complaint...

Within Scotland, minor offences proceed by way of a summary complaint. Summary procedure is governed under Part IX of the Criminal Procedure (Scotland) Act 1995...

EF v LM and another [2024] EWHC 922 (Fam), [2024] All ER (D) 23 (May) What are the practical implications of this case? This ruling underscores the intricate questions surrounding consent in relation to transgender adolescents and children. From 16 up to, but not yet 18, a young person may consent to medical treatment under section 8 of the Family Law Reform Act 1969, without needing approval from a parent or guardian. The judgment, however, calls into question whether that autonomy alone sufficiently protects the young person’s best interests. Although the court retains power to step in and set aside a young person’s consent where the decision is grave enough to justify intervention (Re W (A Minor) (Consent to Medical Treatment) [1993] 1 FLR 1), this case sharpens the issue of when judicial intervention should occur. It also starkly illustrates the hazards of treatment obtained from unaccredited providers: after care by Gender GP, the child’s testosterone reached a dangerously elevated level, placing them at risk of sudden death...

Original news Mr Y (CAS-57893-P0C6)—20 August 2025 / Ms R (CAS-58612-P1X1)—18 July 2025 Summary The Pensions Ombudsman dismissed a complaint concerning a loan note investment. The scheme’s independent trustee bore no responsibility for losses arising from this high-risk, speculative asset. The complainants had completed forms confirming the trustee was not giving investment advice and could not be held accountable for any investment loss. The arrangement ran on an execution-only basis. The trustee also undertook appropriate due diligence before proceeding. In light of these factors, no liability ultimately attached to the trustee for the loan note loss. The determination highlights the perils of placing funds into non-standard investments. Accordingly, the complaint failed. What were the facts? Ms R and Mr Y were members of the Westerby Pension Scheme (the Scheme). The Scheme was a self-directed, self-invested personal pension (SIPP) scheme. Westerby Trustee Services Limited (Westerby) was the Scheme’s independent trustee and administrator...

In this issue: Spring Statement 2025 Probate UK taxes for Private Client HMRC Manuals updates Tax avoidance, evasion and non-compliance Regulatory compliance for Private Client Contentious trusts and estates Art and heritage property, landed estates and farming families International Question of the week Daily and weekly news alerts LexTalk® Private Client: a Lexis+® community New and updated content Dates for your diary Trackers Latest Q&As Useful information Spring Statement 2025 Spring Statement 2025—key points On Wednesday 26 March 2025, the Chancellor of the Exchequer, Rachel Reeves, presented the government’s Spring Budget. There were no fresh measures for Private Client tax advisers—disappointing for those with clients likely to be affected by the planned reforms to business property relief and agricultural property relief from April 2026. Nor was there any sign of a rethink on the proposal to levy an IHT charge on pensions on death. By contrast,...

Variation of Will or intestacy after death—Q&As An instrument of variation can be used to alter how a deceased person’s estate is distributed under a Will or on intestacy. It is commonly executed by deed. To secure effectiveness—typically to obtain favourable inheritance tax (IHT) and capital gains tax (CGT) treatment under section 142 of the Inheritance Tax Act 1984 (IHTA 1984) and section 62(6) of the Taxation of Chargeable Gains Act 1992 (TCGA 1992)—certain formalities must be met. These include that the deed is in writing, contains the requisite statement applying the statutory provisions, is not made for any extraneous consideration, and is signed by all relevant parties, including the deceased’s personal representatives (PRs) where additional tax would otherwise arise. For guidance on deeds of variation, see Practice Note: Variation of Will or intestacy after death. See also Practice Note: Post-death rearrangements. Compliance with these requirements will usually deliver the intended IHT and CGT position. The formalities for execution of variation should be followed accordingly. Precedent deed of variation...

Lexcel is the Law Society’s benchmark for practice management. Accreditation is optional, yet Lexcel status can assist firms seeking recognition under the Conveyancing Quality Scheme or the Legal Service Board's Specialist Quality Mark. This Practice Note explains every step of the post-assessment pathway. Processing final report Soon after your assessment (typically two to three days), the assessor will send you the final report by email. It will set out any minor and/or major non-compliances, highlight areas for improvement, and note examples of good practice. A duplicate of the report will be forwarded to the Law Society panel...

This Practice Note builds on the guidance in Practice Note: Road traffic—traffic regulation order procedure and notices. It sets out which amendments to earlier road traffic orders can be folded into a consolidation or minor order, outlines why making such an order can be beneficial, and cross-refers to the Local Authorities’ Traffic Orders (Procedure) (England and Wales) Regulations 1996 (the Traffic Orders Regs 1996), SI 1996/2489. It also clarifies that an experimental traffic order (ETO) operates as a trial scheme for traffic control, and summarises the publicity and objections regime that governs it. Consolidation and minor orders A road traffic order that simply gathers previous traffic orders into a single instrument should not attract controversy, as it, by definition, leaves the street’s traffic position materially unchanged. Accordingly, regulation 21 of the Traffic Orders Regs 1996, SI 1996/2489, allows a lighter-touch approach to the publicity required for consolidation orders. That more flexible treatment also applies to orders that do alter the on-street regime, provided any alteration is only minor...

Use this in conjunction with our Decision-making guide, which outlines our organisation’s approach to decision-making and explains why we have such a process in place. We recognise that colleagues make decisions at work every day. We do not expect you to follow the Decision-making guide and this framework for minor or operational business decisions, though some of the principles in this framework may prove helpful in day-to-day practice. The Decision-making guide and framework should be applied whenever a significant business decision is required, so that such choices are grounded in evidence and logic. A significant business decision is one that [ insert your criteria, eg may have a significant effect on our business, operations, staff, customers or external stakeholders ], eg [ insert examples eg a decision to proceed with a key project or business initiative, a decision relating to a complex situation or that is likely to have a commercial impact ]. The full criteria for a significant business decision is set out in the Decision-making guide. This framework...

A: Pre-assessment Complete the self-assessment (Law Society’s website). Appoint a logistics lead and an accountable person/committee. Identify required Lexcel policies/procedures, allocate owners, brief them, and set deadlines with reminders. Choose an assessment body (Centre for Assessment Ltd, Inspiring Business Performance Ltd (IBP), or Recognising Excellence), apply and obtain an assessor. Agree the date, draft and finalise an all staff list, secure Law Society approval, notify staff (dates, interviews, process, holiday cut‑offs), book meeting room(s); update the assessor. Receive the assessment plan (interviewees, timetable, extra documents), amend schedules, brief fee earners/support staff, run open matter reports, gather further items requested, and email all required documents. B: Assessment day Receive the client file request; collate files and supporting materials, provide IT access, host the assessor, manage the timetable, and note feedback. C: Post-assessment Receive the final report within one to two weeks; log key points and an action plan; diary rectification deadlines (21 days minor,...

1 Persons involved Name of person needing first aid [ Enter name of injured person ] Job title/role (if employed) Status (if not a worker, e.g. client/customer/visitor) Injured person’s address 2 About the accident Date and time of incident Exact location (room/area) and site address Summary of events (if known) [ Describe how the accident happened, if known ] Witnesses [ List witness name(s) and address(es) ] 3 About the injury Injury description [ Insert details of the injury ] Affected body part(s) Severity: minor/moderate/severe/severe requiring hospital treatment First aid provided and first aider’s name Taken to hospital? Yes/No Hospital details; if No, next destination (e.g. home/back to work) Reportable to the Health and Safety Executive? Yes/No/Not known If Yes, date referred to the organisation’s Health and Safety manager/representative(s)/officer(s) 4 Person completing this record I confirm...

Duty to participate in education and training until age 18 in England Sections 1 and 2 of the Education and Skills Act 2008 (ESA 2008) impose a duty on individuals in England to take part in education or training where they: are beyond compulsory school age have not yet turned 18, and have not achieved a ‘level three qualification’ (two A-levels, or other broadly comparable qualifications) Accordingly, anyone whose highest attainment is at level 2 must remain in education or training until they reach 18. This duty can be satisfied by the person choosing to: be in suitable full-time education or training participate in training under a contract of apprenticeship or an apprenticeship agreement, or be in full-time employment and undertake sufficient relevant education or training during each relevant period (as defined) Note that ESA 2008, ss 19–39, which would place specific obligations on employers of employees to whom the participation duty...

Minor children only We direct you to the Practice Note: Intestacy—priority to apply for grant—Q&As (see 'Particular relatives and entitlement to grant on intestacy', 'Minor children only'). Where the person who would otherwise receive a grant is a minor—for instance, where the deceased is survived by minor children but has no spouse or civil partner—rule 32 of the Non-Contentious Probate Rules 1987 (NCPR 1987), SI 1987/2024, stipulates that a grant of administration for the minor’s use and benefit, limited until they attain the age of 18 years, is to be issued to a parent of the minor or to another person who holds parental responsibility...

Higher rates of SDLT on additional residential properties Refer to the Practice Note: Higher rates of SDLT on additional residential properties, which confirms that a beneficiary of a bare trust or a life interest is treated as the purchaser for the 3% higher rates; see also paragraphs 10–11 of Part 3 of Schedule 4ZA to the Finance Act 2003. The Practice Note also sets out the SDLT position where the beneficiary is a minor. If the remaining conditions in that Practice Note are fulfilled (for instance, the properties are dwellings and both interests in land are major interests), the beneficiary must apply the additional 3% rate of SDLT when acquiring an extra property. For further guidance, see: HMRC's SDLT manual: SDLTM09815 Interests Treated As Owned By An Individual, Trusts, Children [Including Children Subject To The Mental Health Acts] Commentary: Settlements and bare trusts: Tolley's Stamp Taxes 2019–20 4.19 [4.19] Stamp duty land tax charge: Tolley's Estate...