Programme meaning

FORTHCOMING CHANGE related to Making Tax Digital Under the government’s wider MTD programme, and subject to limited exceptions and deferrals, sole traders and landlords will need to provide quarterly digital updates to HMRC using compatible software. Phased entry depends on income: Above £50,000 from April 2026 Above £30,000 from April 2027 Above £20,000 from April 2028 At Budget 2025, the government confirmed legislation in Finance Bill 2026 to take effect from 1 April 2026, clarifying scope and introducing powers to regulate end‑of‑year returns. A consultation from 12 November 2020 to 5 March 2021 considered extending MTD to corporation tax—voluntary from 2024 and mandatory not before 2026—but this did not proceed. In its 21 July 2025 Transformation Roadmap, HMRC stated it will not introduce MTD for corporation tax. The 2020 ten‑year roadmap for digitalising tax administration provides further background. MTD for VAT has applied to all VAT‑registered businesses since April 2022, affecting how records are kept and returns submitted,...

How to use this Checklist Establishing a website can deliver substantial advantages for a business’s online presence. However, in the process a business may face infringing behaviour by competitors or others, including AI-enabled scraping of content. This Checklist sets out the main matters to weigh up when handling or acquiring website materials—such as programme code, text, graphics, images and multimedia. Pinpoint intellectual property rights (IPRs) and ownership; technical protection measures (TPMs); terms of use; special contractual terms; monitoring; copyright policy; data privacy; intellectual property notices; taking action against infringers; domain names. It does not address issues relating to website development, compliance or management, nor the use or upload of user-generated content. If dealing with website development or with website management and compliance, see: Practice Note: Website design and development Websites and the internet—issues to consider—flowchart Website terms and conditions—checklist, and Website development agreement—checklist The third...

Renewable heat incentive (RHI) The RHI, applicable across Great Britain, was a government-backed programme offering financial support to encourage the use of renewable heat and biomethane, but it stopped accepting new applications from 31 March 2022. These incentives aimed to tackle barriers to uptake, notably high up-front costs and ongoing operating expenses. The scheme ran in two phases: Phase 1 launched in November 2011 for non-domestic installations in the industrial, commercial and public sectors. The non-domestic RHI closed to new applicants on 31 March 2021. Phase 2 covered the domestic RHI (formerly under the Renewable Heat Premium Payment), introduced in April 2014. The domestic RHI closed to new applicants on 31 March 2022. While both the non-domestic and domestic schemes are now closed to fresh applicants, those accredited before closure may continue receiving payments under the scheme. The non-domestic RHI was initially established under the Renewable Heat Incentive Scheme Regulations 2011 (2011 Regulations), SI 2011/2860...

Checklist for listing debt securities on the Irish Stock Exchange trading as Euronext Dublin (‘Euronext Dublin’) This diagram presupposes that the issuer, as follows: has listed debt securities in the past; and intends to list standard debt securities or a medium term note programme...

In this issue: Air emissions and climate change Contamination and pollution Energy efficiency and buildings Energy for environmental lawyers Environmental information Environmental taxes, reliefs and incentives ESG and sustainability Hazardous substances and chemicals Nature, biodiversity and habitat conservation Waste Water, flooding and drainage Daily and weekly news alerts New and updated content Air emissions and climate change Greenhouse Gas Removals (GGR)-UK government publishes Business Model documentation On 27 August 2025, the Department for Energy Security and Net Zero (DESNZ) released a suite of papers on its proposed Greenhouse Gas Removals (GGR) Business Model and accompanying policy. The Lexis+ Energy team, working with Navraj Singh Ghaleigh, Senior Lecturer in Climate Law at the University of Edinburgh Law School, set out the context for the GGR Business Model; its relationship with the Power BECCS Business Model; the technologies the GGR framework intends to encompass; its legal footing and principal features; and how...

In this issue: Electricity and gas market regulation and licensing Renewable energy Conventional power, waste to energy, biomass, and CHP projects Hydrogen, CCUS and emerging technologies Energy disputes Air emissions, efficiency, and climate change International energy LexTalk®Energy: a Lexis®Nexis community New and updated content Dates for your diary Trackers Energy resources on Lexis+® Daily and weekly news alerts Electricity and gas market regulation and licensing DESNZ confirms enduring governance for Smart Secure Electricity Systems DESNZ has issued its response to the 2025 consultation on enduring governance for the Smart Secure Electricity Systems (SSES) Programme, confirming that Elexon, through the Balancing and Settlement Code (BSC), will establish new Technical and Security Governance Groups to guide the technical and security frameworks that enable consumer-led flexibility. Using powers in section 245 of the Energy Act 2023, the government will amend the BSC so Elexon can run these groups as BSC Panel sub-committees and...

In this issue: Cross border criminal investigations Criminal procedure and evidence Proceeds of crime Bribery, corruption, sanctions and export controls Cybercrime and data protection offences Environmental offences Financial services and pensions offences Fraud, forgery, tax and theft offences Insolvency Local authority prosecutions Money laundering Corporate Crime in Scotland Other corporate crime and crime related news Daily and weekly news alerts New and updated content Dates for your diary Trackers Useful information Cross border criminal investigations Companies should act as corporate enforcement develops. In late June 2025, SFO Director Nick Ephgrave met with Matthew Galeotti, head of the criminal division at the US Department of Justice (DOJ), and both reiterated a pledge to work together on prominent transnational investigations. Hayley Lund, partner, and Frankie Cowl, counsel, at Weil Gotshal & Manges LLP, consider the UK’s shifting corporate enforcement landscape. See News Analysis: Companies must take action as...

Scope of this Practice Note This Practice Note addresses matters linked to technology used to help firms comply with their regulatory duties—often referred to as ‘regtech’. It reviews how the Financial Conduct Authority (FCA) and the Bank of England (BoE) (including the Prudential Regulation Authority (PRA)) engage with regtech, highlights industry activity, and records both the proposal and subsequent withdrawal of an FCA ‘Robo Handbook’. It examines these facets of what has come to be known as ‘regtech’: what is regtech? the FCA’s approach FCA TechSprints digital sandbox other regulator-side developments towards a Robo Handbook industry-side developments other initiatives What is regtech? Regtech is a broad label for the use of technology to help firms discharge regulatory requirements more efficiently and effectively than legacy systems allow—and, at times, for the use of technology by regulators to support their own supervisory responsibilities. The expression is used either in contrast to, or as a subset of, fintech....

At any one time, most practices carry a handful of aged, typically modest, residual balances tied to client matters within the firm. In the normal run of business, handling these residual balances ought to be straightforward, routine housekeeping. On occasion, though, the volume and spread of residual balances is such that a more substantial project is needed to bring them back under firm control. This Practice Note explores practical questions that can confront the project sponsor, eg the COLP or COFA, when initiating a programme to address your firm’s residual balances. It sets out the circumstances that may prompt commencing a project, how best to start and organise the work, and offers pragmatic pointers designed to lighten the project sponsor’s workload considerably. It should be read in conjunction with Practice Note: Residual balances—law firms. In what circumstances will a residual balances project be required? You may have undertaken a residual balance project...

What is a television format? A television format is the blueprint or underlying premise for a television programme or a series of programmes, expressed in a distinct manner and usually built around signature elements (for example, music, branding, or a specific setting) that are replicated in each episode. Within the unscripted arena, game show formats are especially prevalent, while partially scripted reality series such as ‘Love Island’ and ‘Big Brother’ demonstrate how successful formats can be exploited in the UK and also tailored for use in international markets. ‘Downton Abbey’ exemplifies a successful scripted series, founded on an original format developed by Julian Fellowes. Fresh television formats can also arise where the characters, plots, and environments of an existing work are transformed so extensively that a new, original format is created. Notable instances include the US series ‘Elementary’ and the UK’s ‘Sherlock’, both of which diverge substantially from Arthur Conan Doyle’s Sherlock Holmes. Format rights carry significant commercial and creative importance in the UK and abroad and can...

Precedent presentation on environmental, social and governance (ESG) issues Crafted as a training resource for employers and their HR teams, this Precedent presentation covers the essentials of ESG, why it is significant, and ways to identify the organisation’s most important issues. It explains HR’s role within the ESG agenda, highlights the importance of collaboration across functions, and sets out practical steps for building an ESG programme alongside a corresponding action plan for the organisation as a whole...

The Contract comprises the completed Standard Building Contract Without Quantities for use in Scotland 2016 published by the SBCC subject to the following amendments: Recitals and Articles updated: contractor to provide a master programme and Schedule of Information Requirements; CDP responsibility accepted; Principal Contractor duties priced; arbitration deleted; Schedule of Amendments prevails; Third Party Agreements duties. Contract Particulars: arbitration entries removed; Rectification Period set at 12 months; fluctuations and certain PII/guarantee entries deleted. Conditions: key definitions revised (Practical Completion, Copyright Material, Design sub‑contractors, Funder, Site); Scottish jurisdiction; approvals mean principles only; entire agreement; variations in writing. Design/materials/programming: contractor accepts ER/CP; quality and non‑deleterious materials; programme reporting; site risk; drawings/info supply; tighter discrepancy notices. Time/defects: mitigate and advise on delay; narrower Relevant Events; Practical Completion clarified; stronger rectification, consequential damage and indemnity; phased as‑built/occupation information. IP/confidentiality/BIM: broader licence, moral rights waivers and delivery; confidentiality reinforced; BIM where adopted. Management/sub‑contracting: access, approved Site Manager, meetings; prescribed sub‑contracts; collateral warranties/third‑party rights; CDM duties; insurance...

The Contract comprises the completed Standard Building Contract With Approximate Quantities 2016 published by the JCT subject to the following amendments: This Contract adopts JCT SBC/AQ 2016 with extensive modifications to reflect design responsibility, building safety and commercial controls. Recitals: Contractor to provide a master programme and Schedule of Information Requirements; confirms site due diligence and accepts full CDP design liability. Articles: Dutyholder Regulations added; Tender Price covers Principal Contractor duties; arbitration removed; Schedule of Amendments prevails; strict protection of Third Party Agreements. Definitions/governance: new and revised terms (Building Safety Regulator, HRB, Practical Completion, Copyright Material, Design Sub‑contractors, Dutyholder Regulations); several deletions; English court jurisdiction. Design/materials/information: skill‑and‑care design and coordination; only new, compliant, non‑deleterious materials; golden thread storage; monthly programme reporting; site risks at Contractor’s risk. Procedures/controls: tighter instruction, testing, defects and as‑built duties; enhanced confidentiality and IP licences; HRB assistance; CDM/Dutyholder competency confirmations. Sub‑contracting/rights: prescribed sub‑contracts, insurances and delivery of collateral warranties/third‑party rights; limits on assignment. Payment/commercial: 28‑day final...

UK Within the UK, Defra leads the development of new regulations arising from initial studies that prioritise gains in energy efficiency. These rules are policed by the National Measurement Office (NMO). EU Ecodesign and energy-using requirements The European EuP Directive 2005/32/EC acted as a framework, with precise performance benchmarks and test methods defined in accompanying implementing measures and regulations. It was later replaced by the Eco-Design Directive 2009/125/EC. In the UK, the 2005 Directive was transposed via the Ecodesign for Energy-Using Products 2007, SI 2007/2037, which was in turn revoked by the Eco-Design for Energy-Related Products Regulations 2010, SI 2010/2617. The 2010 Regulations transpose Directive 2009/125/EC into UK law, aiming to enhance product environmental performance across the whole life cycle by embedding environmental considerations at the earliest stages of design. The EU is setting minimum energy and environmental performance standards for more than twenty product groups, including lighting. Detailed technical provisions appear in the regulations, while the Market Transformation Programme (MTP) offers further information and the evidence...