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Who to serve and when The respondent to the application is the Official Receiver or the relevant office-holder, and accordingly the application together with the witness statement must be served on them. Under the Insolvency (England and Wales) Rules 2016 (IR 2016), SI 2016/1024, r 22.2, the applicant must give notice of any application for permission to use a prohibited name to the Secretary of State for Business and Trade (the Secretary of State). This notification can be made via the Insolvency Service (for postal and email address details, see Insolvency Service Guidance: Re-use of company names). Rule 22.2 of IR 2016 requires that the Secretary of State receives no less than 14 days’ notice. In practice, however, notice ought to be provided to all interested parties as far ahead of any hearing as possible, in good time, so that the Insolvency Service has sufficient time to consider the application fully with their lawyers...
Probate practitioners can obtain a grant of representation for the personal representatives (PR) of a deceased estate in two ways: via post, using application form PA1P (if there is a Will) or PA1A (if there is no Will), or online, through the MyHMCTS application service However, the method is not always optional. With effect from 2 November 2020, the Non-Contentious Probate Rules 1987, SI 1987/2024 (NCPR 1987) are amended by the Non-Contentious Probate (Amendment) Rules 2020, SI 2020/1059 (NCPAR 2020). After the end of the transition period on 11 January 2021, professionals must submit most straightforward probate applications using the online process rather than by paper. Schedule 3 to NCPR 1987, SI 1987/2024 sets out the exceptions, under which the postal route remains permitted as an alternative to the online process, and this includes all applications for grants of letters of administration, letters of administration with Will annexed, double grants and grants to attorneys...
This Flowchart This Flowchart helps determine the appropriate rate of stamp duty land tax (SDLT) for the transaction in question. Different SDLT rates may apply to purchases depending on the property type (residential, non-residential (commercial property), or mixed-use property). Use this Flowchart in conjunction with Practice Note: Rates of SDLT. This Flowchart proceeds on the basis that: the buyer is acquiring a single property and the purchase is not linked with any other transaction. For further detail on linked transactions, see Practice Note: SDLT chargeable consideration—Linked transactions no relief from SDLT applies to the transaction...
This decision tree sets out a logical route for deciding whether you may undertake email marketing and, if so, who you can contact. It is just as applicable to text and SMS activity. Separate trees cover postal and live telephone direct marketing—see: Direct marketing decision tree—postal—data protection and Direct marketing decision tree—live telephone calls—data protection. Of all marketing channels, electronic marketing is the most demanding from a regulatory perspective. You must comply with the UK General Data Protection Regulation (UK GDPR) and the Privacy and Electronic Communication Regulations 2003 (PECR 2003). PECR 2003 applies different rules to different electronic marketing methods, depending on your audience and the goods/services being promoted. You must also meet the relevant UK GDPR obligations. For more guidance, see the following Practice Notes: Direct marketing compliance—Electronic mail How to handle personal data for direct marketing Direct marketing—UK GDPR and PECR 2003 interplay What is electronic mail direct marketing? Direct marketing is the communication, by any means, of...
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...
In this issue: New technologies Internet Media Advertising, marketing and sponsorship Telecommunications Daily and weekly news alerts New and updated content Dates for your diary Trackers Useful information New technologies Commission issues guidelines on EU AI Act obligations for general-purpose AI models On 18 July 2025, the European Commission issued guidelines clarifying how obligations apply to providers of GPAI models under the EU AI Act. Published in advance of the GPAI model rules taking effect on 2 August 2025, they are intended to spell out in detail what providers must do under the law. While not legally binding, the guidelines reflect the Commission’s reading and intended application of the Act, which will inform its enforcement approach. They also sit alongside the General-Purpose AI Code of Practice that independent experts submitted to the Commission on 10 July. See News Analysis: AI developers, users see EU’s guidelines on general-purpose AI models and LNB News 18/07/2025...
Justice Secretary Alex Chalk branded the Horizon affair an ‘appalling miscarriage of justice’. Kevin Hollinrake, the minister responsible for postal services, said the ITV drama, ‘Mr Bates vs the Post Office’, has only strengthened the government’s determination to see justice delivered as swiftly as possible. The mini-series offers a fictionalised portrayal of the ordeal faced by hundreds of branch managers who were unjustly prosecuted on the basis of the defective Horizon accounting system between 1999 and 2015. Addressing Parliament on the evening of 8 January 2024, Hollinrake explained that the government had ‘devised’ options to settle the remaining convictions, but that consultation with senior members of the judiciary was required before any announcement could be made. He stressed that it is vital “we get to the bottom of what went wrong, of who knew what, and when” to rebuild public confidence in the postal service and in the British justice system. While acknowledging the sheer scale of the issue, he added that the government remains unwavering in its resolve to...
ARCHIVED: This Practice Note has been archived and is no longer maintained. For guidance on the acquisition, retention and disclosure of communications data under the Investigatory Powers Act 2016 (IPA 2016), see Practice Note: Acquisition, retention and disclosure of communications data under the Investigatory Powers Act 2016. IPA 2016 sets the current legal framework for public authorities’ use of covert surveillance. Much—though not all—of this regime previously appeared in the Regulation of Investigatory Powers Act 2000 (RIPA 2000). The rules on retaining communications data are contained in IPA 2016, Pt 4. Part 4 permits telecommunications and postal operators to retain communications data so that, where authorised under IPA 2016, public authorities can access it subsequently. For more on IPA 2016, see Practice Note: The regulation of intelligence gathering—an introductory guide. Powers to require retention of certain types of data Under IPA 2016, s 87, the Secretary of State may give a retention notice requiring a telecommunications operator to keep ‘relevant communications data’, provided that at least one of...
This Practice Note This Practice Note offers practical advice on direct marketing, with an emphasis on meeting the requirements of the United Kingdom General Data Protection Regulation (UK GDPR) and the Privacy and Electronic Communications (EC Directive) Regulations 2003 (PECR 2003). It addresses telephone and postal marketing, email activity, and other forms of electronic mail marketing. It also clarifies when checks against the Mailing Preference Service (MPS) or the Telephone Preference Service (TPS) are necessary. Drawing on ICO direction, it considers service messages, refer-a-friend promotions, regulatory communications, market research (including ‘sugging’—selling under the guise of research), tracking pixels, marketing databases, suppression lists and preference centres. The core difficulty with direct marketing is working out how the UK GDPR and PECR 2003 interlock; what you may do depends on your chosen tactics and the audience you are targeting. For a quick guide to whether consent is needed, see: Direct marketing decision tree—email and other electronic mail marketing—data protection Direct marketing decision tree—live telephone calls—data protection...
As a rule, goods entering Great Britain (GB) are subject to VAT. Import VAT is levied on goods brought into GB from outside the UK (or into Northern Ireland (NI) from outside the EU) at the rate that would apply to an equivalent UK supply. Importers must declare the goods and account for any import duty and import VAT. Items may incur both import VAT and customs duty, or just one of them. This Practice Note focuses on import VAT, and only refers to customs duty where it influences the import VAT liability. For commentary on customs duty, see Custom duties: De Voil Indirect Tax Service [V17.1]. Certain goods, such as alcohol and tobacco, are also subject to excise duty. Position from 1 January 2021 The UK ceased to be an EU Member State on 31 January 2020. On that date, an implementation period (IP) commenced, during which the UK continued, for many purposes, to be treated as a Member State and remained bound by EU law. The...
[ Postal address for internet service provider/host online platform ] [ Date ] Sent via registered post and email: [ email address for internet service provider/host online platform ] Dear [ insert organisation name ] Notice and take-down letter—trade mark infringement on [ website URL ] We act for [ name of client ] of [ client’s address ] (our Client) in connection with the enforcement of intellectual property rights. [ This correspondence relates to the website accessible at [ website URL ] (the Website). OR This correspondence concerns content available on your platform at [ website URL ] (the Website). ] The Website is directed at consumers in the UK...
[ insert date ] [ Insert ] Employment Tribunal [ Insert address ] For the attention of the [ insert ] Employment Tribunal [ Insert name of case, eg X v Y ] Claim No: [ insert claim number ] Rule 21—Application for an extension of time for presenting the response before the time limit has expired Acting for the Respondent, and pursuant to rules 5(7) and 21 of the Employment Tribunal Procedure Rules 2024, SI 2024/1155, we seek an extension of [ insert number of days ] to lodge the response. Without the additional time requested, the deadline for submitting the response is [ insert date ]. This extension is requested for the following reasons: [ insert reasons, eg: ] [ [ Example 1: ] Although the Tribunal sent the claim form to the Respondent on [ insert date ], the Respondent did not receive it until [ insert date ], likely owing to delay or...
[ Postal address for hosting service provider/host online platform ] [ Date ] Sent by registered post and email: [ email address for hosting service provider/host online platform ] Dear [ insert organisation name ] Notice and take down letter—copyright infringement on [ website URL ] We act for [ name of client ] of [ client’s address ] ( our Client ) in connection with intellectual property enforcement matters. This correspondence concerns [ the website available at [ website URL ] ( the Website ) for which we understand you are the hosting service provider OR content available on your platform at [ website URL ] ( the Website ) ] . Accordingly, this letter constitutes a formal letter of claim issued in line with the general Practice Direction for Pre-Action Protocol of the Civil Procedure Rules (the Protocol ). [ A copy of the Protocol is enclosed for your reference...