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Where it is proposed to wind up a solvent company voluntarily When a solvent company is to be wound up voluntarily, the directors may, at a board meeting, make a statutory declaration of solvency confirming that, after a full enquiry into the company’s affairs, they hold the view the company can pay all its debts in full, together with interest at the official rate, within no more than 12 months from the commencement of the winding-up. See Practice Notes: What is a members’ voluntary liquidation and when is it typically used? MVL—the information and documents to be provided to the liquidator by the company It should be noted that if the directors make such a statutory declaration, the company proceeds by way of a members’ voluntary liquidation (MVL). Where no declaration is made, the company instead enters a creditors’ voluntary liquidation. See Practice Notes: Placing a company into MVL What is a statutory declaration of solvency...
What is neurodiversity? Neurodiversity is a collective term covering conditions like ADHD, the autism spectrum, dyscalculia, dyslexia and dyspraxia, which influence how someone experiences and engages with the world. Sensory stimuli can be overpowering for people with these profiles. Yet many are exceptionally bright when they can operate in ways that align with how their brain works. Society is increasingly recognising that it should adapt to include neurodiverse people, rather than expecting them to reshape themselves to fit in, so that they can participate fully in community life. These conditions are more prevalent than many realise and are often unidentified because individuals have learned to mask. Firms are placing greater focus on inclusion and diversity, and this checklist is intended to help them review their environment and make it as comfortable as possible for all clients. Environmental Factors Sensory distractions can hinder concentration and attention for neurodiverse individuals in certain office settings, so it is worth exploring whether reasonable adjustments could be introduced. The following checklist highlights...
The Solicitors Regulation Authority (SRA) is placing greater emphasis on workplace culture and wellbeing. It has released guidance on the risks of not safeguarding and supporting colleagues in the working environment, and has completed a thematic review of workplace culture. This Workplace culture—SRA action list compiles self-assessment questions for law firms and suggested steps to strengthen culture, as highlighted and recommended by the SRA in its review. For more on wellbeing, see Practice Note: Protecting staff wellbeing in the workplace environment—law firms. Mental health and challenging stigma Questions to ask yourself Does your firm: tackle stigma and build awareness through activities such as wellbeing days? equip managers with proactive training to recognise signs of stress or burnout? encourage colleagues to train as mental health first aiders to support wellbeing? schedule regular one-to-one meetings to enable discussions about health and wellbeing? use risk assessments to track risks, including the matters/clients you handle? foster psychological safety at work so people feel...
Overriding principles The DMCC’s core requirement is that a product’s “total price” must be shown prominently in every invitation to purchase (ITP). (For what constitutes an ITP, see here.) The total price covers all amounts the consumer will inevitably pay, which therefore includes any compulsory delivery charges. There is a limited DMCC exception. Where, owing to the nature of the product, a compulsory delivery charge cannot reasonably be worked out in advance, every ITP must explain how that charge will be calculated. This explanation must appear with the same prominence as the total price and must enable the consumer to determine the overall cost. Typically, equal prominence means placing this information beside or immediately below the total price. Before relying on this carve‑out, traders should be satisfied that the compulsory delivery charge genuinely cannot be calculated beforehand. The CMA has indicated that the exception will be applied narrowly...
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...
The extended producer responsibility (EPR) regime for packaging and packaging waste The extended producer responsibility (EPR) regime for packaging and packaging waste shifts the entire cost of managing household packaging waste from households to packaging producers, placing on them accountability for their packaging costs throughout its lifecycle. Lower charges apply to sustainable packaging, incentivising designs that use fewer materials and are easier to recycle. Under EPR, Local Authorities (LAs) receive producer-funded payments covering the net costs of collecting, managing, recycling and disposing of this household packaging waste. EPR is governed by the Producer Responsibility Obligations (Packaging and Packaging Waste) Regulations 2024, SI 2024/1332 (as amended). These regulations define a range of persons and bodies with specific functions within the regime. These are: producers—these are the principal duty holders compliance schemes the Scheme Administrator (SA) (PackUK) ‘relevant authorities’ which are LAs as household waste collection and disposal authorities responsible for household waste services reprocessors and exporters the ‘appropriate agency’—in England, the Environment...
This Practice Note serves as a practical ‘how to’ for delivering a compliant B2C telephone and print direct marketing campaign, and points you to relevant materials. It distils the key principles and legal rules governing direct marketing, and explains how they affect print and telephone activity. It also offers hands-on advice on the steps and issues to weigh up before dispatching marketing mailings or placing marketing calls to consumers. Given the variety of routes available for a direct marketing initiative, different legal considerations may arise depending on the campaign’s design, the copy used, the exact media chosen and the jurisdictions in scope. This Practice Note does not cover digital forms of direct marketing, such as social media advertising, mobile and virtual advertising. For a ‘how to’ on running a compliant direct marketing campaign in a digital setting, see Practice Note: How to run a compliant direct marketing campaign—digital. What is direct marketing? ‘Direct marketing’ means the communication, by any method, of advertising or marketing material directed at...
Waste Electrical and Electronic Equipment Regulations 2013 (SI 2013/3113), as amended, implement Directive 2012/19/EU (recast WEEE Directive) and replace the Waste Electrical and Electronic Equipment Regulations 2006 (SI 2006/3289). Rooted in the principle of ‘extended producer responsibility’, they place obligations on producers to manage the environmental impacts of their products, particularly at the ‘end of their life’ when they become waste. Producer compliance schemes Under WEEE 2013, reg 14, any producer placing five tonnes or more of EEE on the UK market in a year must join a Producer Compliance Scheme (PCS). A PCS supports compliance and arranges for collected WEEE to be sent to an Approved Authorised Treatment Facility (AATF) or an Approved Exporter (AE) for treatment in the UK or overseas. For further details on producers’ duties, see Practice Note: WEEE—producer obligations. Applications for approval A PCS must be approved by the Environment Agency (EA) for applicants based in England, and by Natural Resources Wales (NRW) for applicants based in Wales...
[ ON THE LETTERHEAD OF THE PLACING AGENT ] An application has been submitted for the entire issued and to-be-issued ordinary share capital of the Company to be admitted to trading on AIM. It is anticipated that Admission will take effect and dealings in the Ordinary Shares will begin on AIM on [ insert expected date of admission to AIM ]. [ insert name of Placing Agent ] accepts no liability whatsoever for the accuracy of any statements or opinions contained within the Admission Document (as defined below), for which [ insert name of Placing Agent ] bears no responsibility, nor for any omission of material information from the Admission Document. Recipients of this document should note that, in connection with the Placing (as defined below) and Admission, [ insert name of Placing Agent ] is acting solely for the Company and for no one else, and will not be responsible to any person other than the Company for providing the protections afforded to its clients or for advising...
Company number: [ insert number ] [ insert company name ] LIMITED Minutes of the board of directors’ meeting (the Meeting) of [ insert full name of company ] (the Company). Convened at [ insert place of meeting ] on [ insert day, month and year of meeting ] at [ insert time of meeting ] [ am OR pm ]. Present: [ Insert names of the director(s) physically present ] [ Insert names of any directors present by telephone as permitted by the Company’s articles of association ] (by telephone) [ Insert names of any directors present by other means permitted by the Company’s articles of association ] (by [ insert other means ]) In attendance: [ Insert name of anyone in attendance, who does not count towards the quorum for the Meeting (eg the company secretary, any legal advisers) ] Apologies: [ Insert names of any directors...
Company No: [ insert number ] [ Insert company name ] PLC Minutes from a meeting of [ a committee of ] the board of directors (the Meeting) of [ insert full name of company ] plc (the Company) Convened at [ insert place of meeting ] On [ insert day, month and year of meeting ] at [ insert time of meeting ] [ am OR pm ] Present [ Insert the names of the director(s) in physical attendance ] [ Insert the names of any directors attending by remote means (except where such means are specifically disallowed by the Company’s articles of association) (via [ insert mode of attendance for each director participating remotely ]) ] In attendance: [ Insert the name of anyone in attendance who does not count towards the quorum for the Meeting (eg the company secretary, any legal advisers) ] Apologies: [ Insert...
Resident Labour Market Test (RLMT) When placing a vacancy under the resident labour market test (RLMT), a sponsor must retain a screenshot of the website taken on the day the advert first goes live, unless the advert itself shows the date it was posted, in which case the screenshot can be produced at any point while the listing remains valid. See Practice Note: Resident Labour Market Test. If the wording of the advert is altered, the screenshot held by the sponsor to meet the above requirement will not match the actual particulars of the role (including the remuneration package). This inconsistency could lead, on audit, to a finding that the RLMT process was not followed. To minimise the risk of non-compliance on this matter, it is advisable to repost the advert, capture the requisite screenshots on the first day it appears as required by the RLMT, and refrain from changing the advert’s contents throughout the minimum 28-day period...
The best way to approach this issue The most effective starting point is to identify what the court will need to be persuaded of, namely: that the care order can, and ought to, be brought to an end; and that a special guardianship order may properly be substituted in its place. Whether the care order can and should be discharged turns on how far the difficulty that arose four years ago still persists. If, in truth, the threshold criteria under section 31(2) of the Children Act 1989 are no longer met, the care order can fall away. See Practice Notes: Public children—threshold criteria and Termination, discharge and variation of care and supervision orders...