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Matter to be considered or step to be taken Reference to relevant section(s) of Companies Act 2006 (CA 2006) and/or relevant material Tick box when step complete or matter considered Preparing to change the company's name and preliminary checks [ ] Confirm the proposed company name is permissible under the legislation cited: CA 2006, ss 53–76; The Company, Limited Liability Partnership and Business (Names and Trading Disclosures) Regulations 2015, SI 2015/17; The Company, Limited Liability Partnership and Business Names (Sensitive Words and Expressions) Regulations 2014, SI 2014/3140. [ ] Ensure the proposed company name is free by searching the public register (Company names and business names). [ ] Examine the articles of association to identify any alternative mechanism to a special resolution for altering the company’s name. References: CA 2006, s 78; CA 2006, s 79; Changing a company's name—flowchart. Procedure for changing the name of the company If the articles prescribe a different method for changing the...
Introduction The questions below illustrate items for a specific competency set and aim to draw out relevant behavioural evidence to gauge competency level. They are purposefully more precise than the usual open, behavioural questions such as, ‘Tell me about a time when you...’ or ‘Can you provide an example...?’ This is intentional. Their role is to zero in on information tied to the competency definition and the management of outcomes, while still acting as cues to investigate behavioural evidence. Without this level of targeting, there is a chance the interviewer will fail to gather information that is sufficiently specific to enable a fair judgement. Strategy delivery General Describe a recent strategic planning exercise you took part in. What was your role? Outline the specifics. And what about earlier planning efforts? OR How have you reviewed your business, current and emerging trends, and set long-term objectives? Have you created and put into practice a vision and a set of values for your business?...
In this issue: Horizon scanning Worker status and categories Immigration Pay Remuneration Taxation Diversity and the gender pay gap Maternity, parents and carers Whistleblowing Data protection and staff information Confidentiality, obligations and restrictions: enforcement Financial services and banking: employment matters Bribery, modern slavery, tax evasion and fraud Issues arising on termination Employment Tribunals Civil courts and alternative dispute resolution Dates for your diary Trackers Employment resources on Lexis+® LexTalk® Employment: a Lexis®Nexis community Daily and weekly news alerts Horizon scanning Updated Employment Rights Bill to be considered by the House of Lords The updated Employment Rights Bill (ERB), transmitted from the House of Commons to the House of Lords, was issued on 14 March 2025. Its second reading in the House of Lords is scheduled for 27 March 2025...
In this issue: Budgets and Finance Bills VAT Taxes management and litigation Individuals and income tax International Employment taxes Real estate tax LexTalk®Tax: a Lexis®Nexis community Daily and weekly news alerts Dates for your diary Trackers New and updated content Useful information Budgets and Finance Bills Finance Bill 2026 completes House of Commons committee stage On 3 February 2026, the Public Bill Committee concluded scrutiny of Finance Bill 2026 after just six of the scheduled 14 sittings. The Bill has been reissued to fold in government amendments cleared in committee, bringing the Commons committee phase to a close. The revised Bill will proceed to report stage in the Commons—date to follow—which is Parliament’s last chance to make substantive changes. The Commons recess runs from 13 to 20 February, with business resuming on 23 February. See: LNB News 04/02/2026 19 and Tax—Finance Bill 2026 tracker—progress through Parliament. National Insurance Contributions...
In this issue: Brexit headlines Brexit SIs Post-Brexit transition guidance Constitutional and administrative law Judicial review Equality and human rights Public Procurement Subsidy control and State aid Information law Other Public Law news LexTalk®Public Law: a Lexis®Nexis community Daily and weekly news alerts New and updated content Dates for your diary Trackers Useful information Brexit headlines The Foreign Affairs Committee urges a White Paper on the UK-EU reset and the publication of the Dynamic Alignment Bill. Its Third Report of Session 2024–26, From a Common Understanding to Common Ground: Building a UK EU Strategic Partnership fit for the future, assesses the government’s approach and progress on reconfiguring UK-EU relations. Aimed at shaping parliamentary scrutiny of the next phase of UK-EU engagement, it lands while discussions with the EU and internal cross-government efforts continue. The Committee concludes that, although the Lancaster House summit in May 2025 created a platform...
Taxation regime What factors determine tax liability in your jurisdiction (eg domicile, residence or citizenship)? Türkiye’s tax landscape is intricate, operating through numerous laws, regulations, communiqués and subsequent amendments. The key legislative instruments include: Tax Procedure Law No. 213 (10 January 1961) Corporate Tax Law No. 5520 (21 June 2006) Value Added Tax Law No. 3065 (2 November 1984) Stamp Tax Law No. 488 (11 July 1964) Income Tax Law No. 193 (6 January 1961) Broadly, the Turkish Tax System is considered under three headings: (i) income taxes, such as individual income tax and corporate income tax; (ii) taxes on expenditure, including Value Added Tax (VAT), the Banking and Insurance Transactions Tax and Stamp Tax; and (iii) taxes on wealth, for example Property Tax and Inheritance and Gift Tax. For natural persons, residency, ownership of property and citizenship are key in determining which taxes apply in Türkiye. An individual’s tax burden is mainly linked to their earnings,...
1. What is the applicable legislation? The primary statute applicable to foreign direct investment (FDI) is the Foreign Business Act B.E. 2542 (A.D. 1999) (the FBA). The FBA regulates business activities undertaken by foreign individuals or entities in Thailand. Under the FBA, a “foreigner” is defined as: an individual who does not hold Thai nationality a juristic person not registered in Thailand a juristic person incorporated in Thailand where foreign ownership represents one-half or more of the total shares and/or registered capital a limited partnership or ordinary registered partnership whose managing shareholder or manager is a foreign national The FBA identifies business activities that foreign persons or entities are restricted from, or barred from, conducting in Thailand. These activities are grouped into three lists under the FBA: List 1: businesses that foreign nationals are completely prohibited from undertaking List 2: businesses that foreign nationals may carry on only with a foreign business licence from the...
Practice Note This Practice Note sets out guidance on the court’s authority to order periodical payments and/or lump sums covering school fees and other educational or training outgoings. It outlines the steps to be taken in matters involving parents who are or have been married or in a civil partnership, as well as in situations where the parents have never been married or in a civil partnership, and prescribes the process to follow. Significant limits apply to the court’s ability to make periodical payment orders for a child where the Child Maintenance Service (CMS) has, or would have, competence to carry out a maintenance calculation. Even so, the court still has power to direct that a parent, or any person who has treated the relevant child as a child of the family, must pay or contribute towards the expense of a child receiving instruction at an educational institution, or undertaking training for a trade, profession, or vocation (whether or not in paid work). Most frequently, such directions concern the...
In the Family Court sitting at [ Court name ] Case no: [ Case number ] Proceedings under: The Matrimonial Causes Act 1973 The Civil Partnership Act 2004 The Child Support Act 1991 Schedule 1 to the Children Act 1989 The Inheritance (Provision for Family and Dependants) Act 1975 The Matrimonial and Family Proceedings Act 1984 and Schedule 7 to the Civil Partnership Act 2004 The Trusts of Land and Appointment of Trustees Act 1996 The Married Women’s Property Act 1882 and ss 67, 68 and 74 of the Civil Partnership Act 2004 OR [ (DELETE AS APPROPRIATE) ] The [ Marriage OR Civil Partnership OR Relationship OR Family ] of [ applicant name ] and [ respondent name ] Heard [ name the advocate(s) who appeared ]; considered documents filed by the parties [ [ (IN THE CASE OF AN ORDER MADE WITHOUT NOTICE) ] read the statements and heard the witnesses...
STOP PRESS : Significant reforms to the UK prospectus regime came into force on 19 January 2026 Major changes to the UK regime for public offers and admissions to trading took effect on 19 January 2026. The framework for securities offers and UK market admissions is now chiefly contained in the Public Offers and Admissions to Trading Regulations 2024, SI 2024/105 (the POATRs), together with the FCA sourcebook, The Prospectus Rules: Admission to Trading on a Regulated Market (PRM). The UK Prospectus Regulation and the FCA Prospectus Regulation Rules have been repealed. The reforms aim to simplify capital raising and substantially lessen the circumstances in which a company must publish an FCA-approved prospectus for a further share issue. For full details of the changes, see Practice Note: UK prospectus regime reform. This Practice Note sets out the prospectus regime that applied before 19 January 2026...
I give my freehold house and land at [ insert full address of house and land ] [ and called [ insert house and land name(s) if relevant ] ] to my trustees, on trust that, if my [ spouse OR civil partner [ insert full name of spouse or civil partner ] ] wishes, they shall let on a yearly tenancy at £[ insert amount of rent ] per annum, without right to assign, sublet, or part with possession [ save furnished lettings up to [ insert period in months ] months yearly ], provided my [ spouse OR civil partner ] keeps the premises in good tenantable repair and insured against fire. While my [ spouse shall not marry or form a civil partnership OR civil partner shall not form another civil partnership or marry ] and complies, any notice to end the tenancy is ineffective unless signed by all trustees; but after the [ remarriage or forming of a civil partnership by my spouse OR forming of...