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Planning conditions and planning obligations often limit both what development may take place and the way it is carried out on the land or buildings to which they apply. See Practice Notes: Planning conditions—key points and Planning obligations—key points. Planning obligations Agreements made under section 106 of the Town and Country Planning Act 1990 (commonly called section 106 agreements, or planning obligations) control the use of land and bind successors in title. They are recorded as local land charges. The agreement should specify the land it binds by reference to an attached plan, which will usually mirror the planning application site boundary for the related development. A section 106 agreement is typically concluded before the decision notice granting planning permission is issued. How are planning obligations revealed? Review the outcome of the local land charges search (LLC1). Planning obligations are registrable as local land charges. From 12 April 2015, HM Land Registry has responsibility for the local land charges register. Transitional provisions permit HM Land Registry...

This Checklist outlines the pre-contract searches that a buyer, tenant or mortgagee ought to carry out as part of property due diligence. This is not a comprehensive list; further searches might be needed depending on the property’s nature, location and intended use, as necessary. For ease, any mention of the seller in this Checklist also includes a landlord or mortgagor, where appropriate. References to the buyer likewise cover a tenant or mortgagee. Search When is it required? ...

During a criminal inquiry, HMRC may apply to a magistrate for a warrant authorising entry to and search of premises. It may also seize and retain any material specified in the warrant. The extent of HMRC’s powers to investigate criminal offences, and the situations in which they may be exercised, is outlined in Practice Note: HMRC criminal investigations and dawn raids. This Checklist offers a practical set of dos and don’ts for a dawn raid. It can act as a handy reference for clients who might face a dawn raid. The procedures described should be communicated to staff in advance. As the client will not know about the raid before it happens, this may be problematic. It may be possible to circulate the guide on a ‘just in case’ basis. It is also sensible to train key staff on how to manage and respond to a dawn raid. What to expect in a dawn raid In a tax context, a dawn raid means a visit from HMRC...

This Checklist is applicable when acting for the mortgagee in relation to the taking of a ship mortgage and where the security will be registered in the UK. Request a Transcript of Registry from the UK Ship Register to confirm the vessel’s security status. A charge applies for this and for several other documents noted below; the complete schedule can be found on the UK Ship Register website, and a full list is available there. The mortgagee should verify that the owner holds clear, unencumbered legal title to the ship and that their ownership has been correctly recorded, and confirm that it has been properly registered. Perform a Register of Companies search to confirm the owner’s incorporation in England and Wales. Ascertain whether any mortgages or charges concerning the ship are filed against the owner pursuant to Section 859A of the Companies Act 2006 (CA 2006), and confirm registrations relate to the ship...

This Checklist is applicable for the sale and purchase of a vessel by a company when acting for a corporate buyer and where the ship will be registered in the UK When representing the buyer, the priority is to confirm that the seller’s papers are adequate to deliver good title, secure the vessel’s permanent registration in the UK, and demonstrate that both parties possess the requisite power and authority to conclude the transaction... Request a Transcript of Registry from the UK Ship Register to verify the current registered owner and identify the existing security position affecting the vessel. A fee is payable for this (and several of the other documents noted below), with a full schedule available on the UK Ship Register website. Make the request promptly on receipt of instructions and repeat the search on the closing date... Confirm that any class inspection or other survey specified in the sale contract has been conducted and that the results are satisfactory...

Antitrust Commission launches investigation into Google’s use of publisher and YouTube content for AI training The Commission has initiated a formal competition investigation to determine whether Google has infringed Article 102 TFEU by using web publishers’ material and content uploaded to YouTube for artificial intelligence (AI) purposes on unfair terms (AT.40983). Commission’s concerns The Commission is assessing whether Google has: used web publishers’ content to produce AI-driven features on Google Search, including AI Overviews (AI-generated summaries shown above organic results) and AI Mode (a chat-style search tab), without proper remuneration and without giving publishers a meaningful way to refuse such use without risking reduced access to Google Search, and/or used YouTube material, including videos and other uploads, to train its generative AI models without compensating creators and without providing an opt-out...

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...

What are the most significant changes introduced by the Act that pension scheme trustees need to prepare for? The most notable reforms in the Act that trustees should be ready for are: Data subject complaints: complaints about the handling of personal data must be acknowledged within 30 days and answered without undue delay. ICO enforcement powers: the Information Commissioner’s Office (ICO) now has authority to compel interviews and require the production of documents to assess compliance. Data subject access requests (DSARs): the Act codifies the ICO’s existing guidance, meaning (i) trustees must apply a ‘reasonable and proportionate’ search standard when responding; and (ii) the ‘stop the clock’ rule pauses the one-month deadline for a response. Automated decision making (ADM): the Act allows reliance on the full set of lawful bases — including ‘legitimate interests’ — when non-special category personal data is used for significant automated decisions about an individual, provided suitable safeguards are in place. ...

This Practice Note sets out the particular rules governing VAT on costs that fall to be the subject of either summary or detailed assessment before the High Court. The applicable provisions are contained in CPR PD 44. Entitlement to This is addressed at CPR PD 44, para 2.3 through to CPR PD 44, para 2.6. The party seeking recovery of costs bears responsibility for ensuring that VAT is claimed only if, and only to the extent that, it cannot recover from HMRC the VAT it has incurred (CPR PD 44, para 2.4). if the VAT is recoverable from HMRC, it should not be included in a claim for costs if only a proportion of the VAT is recoverable from HMRC, include only that proportion which is not recoverable from HMRC in the claim for costs The legal adviser’s VAT registration number must appear in a prominent position at the head of every statement, bill of costs, fee sheet, account or voucher...

FORTHCOMING CHANGE relating to the future withdrawal of DST : Following OECD-led talks that produced a political accord on a two‑pillar solution in October 2021, the UK reached an understanding with the US, Austria, France, Spain and Italy to move away from DST towards the new global tax regime, using a transitional DST credit system. Under the arrangement, the UK would retain DST receipts until Pillar One became operational and, once in force, companies could credit against future UK corporation tax the difference between DST paid from January 2022 and the amount that would have arisen had Pillar One applied instead. In exchange, the US, which regards digital services taxes as discriminatory towards US companies, agreed to withdraw proposed retaliatory tariffs on certain US imports from the other five countries, and undertook not to pursue additional trade measures against those states because of their digital services taxes until the interim period concluded. This understanding was subsequently extended by all six countries to 30 June 2024, from an original end...

The Pensions Regulator’s scheme management enforcement strategy explains its approach to compliance and enforcement across defined benefits funding, defined contribution and public service pension schemes, while also describing the outcomes TPR may pursue and the means by which it could achieve them, all to strengthen safety and security for pension savers. Its prosecution policy and broader enforcement strategy set out the principal aims of its enforcement activity and give insight into the framework TPR applies when deciding which cases to take forward for enforcement action. Initial considerations in TPR investigations In its capacity as the UK regulator for work-based pension schemes, TPR has a suite of information-gathering powers to identify and track risks and to obtain evidence to support criminal prosecutions. These include: requiring reports of breaches of the law and notifiable events requiring reports prepared by skilled persons on specified issues compelling trustees and employers to provide documents and other information the power to inspect premises For more...

ARCHIVED: This Precedent is archived. It derives from a draft imaging order that was appended to Practice Direction 25A. That practice direction, together with its annexes, was withdrawn with effect from 6 April 2025, and the draft imaging order was superseded by a model search and imaging order. For further guidance, refer to Practice Note: The model search and imaging order (from 6 April 2025). Claim No....

PRIVATE & CONFIDENTIAL [ insert name and address of client ][ insert date ] Dear [ insert name ] The court has issued directions to both sides, outlining the actions required as your claim advances. The initial step is the exchange of relevant documents through disclosure. I am to prepare, using the prescribed format, a schedule of every document you hold, or have previously held, within your control that relates to any of the issues in your claim. This signed list must be lodged with the court and served on the defendant by [ insert date ]. By the same deadline, the defendant must likewise file with the court and serve upon us a list of all documents the defendant has, or once had, that are pertinent to any issue in your claim. This letter sets out what disclosure entails, the stages involved, and your continuing disclosure duties throughout the litigation. Disclosure—meaning and purpose Disclosure is the procedural stage in civil litigation, including personal injury...

Property: [ insert name and/or address of the Property ] (‘Property’) Landlord: [ insert name, address and (if applicable) the landlord’s company registration number ] (‘Landlord’) Tenant: [ insert name, address and (if applicable) the tenant’s company registration number ] (‘Tenant’) [ Guarantor: [ insert name, address and (if applicable) the guarantor’s company registration number ] (‘Guarantor’) ] 1 Executive summary 1.1 Scope of report This report is directed to you, [ insert tenant’s name ], and is produced solely for your benefit in relation to the Landlord’s proposed grant of a lease (‘Lease’) of the Property to you. You have advised that your intended occupation is as [ insert tenant’s proposed use ], and that you do not propose to redevelop or undertake any alterations to the Property [ (save as identified in this report) ]. This document must not be shared with, or relied upon by, any other person without our prior written approval. 1.2 Areas of...

Given the timescales, the matters at hand give rise to questions requiring careful evaluation of factual circumstances and professional judgement. The grant of planning permission and the issue of a building regulations completion certificate confirm that the requisite approvals were secured in 1996, after due consultation with the relevant authorities, at which point the siting of the sewer would have been taken into account...

CPR 31.10 contains provisions for the disclosure of documents by way of a list. Obligations to disclose continue until the case is concluded. If additional documents are discovered after a list has been served, a supplementary list must be provided (CPR PD 31A, para 3.3). For broader guidance on disclosure, see Practice Notes: Disclosure under CPR 31—introduction and Disclosure—standard disclosure and the reasonable search. When issuing directions, the court will fix the deadline by which the list must be served on the other party. CPR 31.21: a party cannot rely on a document it has not disclosed unless the court grants permission. CPR 32.10 (witness statements) and CPR 35.13 (experts’ reports) are framed so that, upon default, court permission is required to adduce or rely on that evidence. This points to an application for permission, rather than an application for relief from sanctions, being the more suitable course where these kinds of breaches arise...

Planning obligations and local land charges A planning obligation made under a section 106 agreement constitutes a local land charge for the purposes of the Local Land Charges Act 1975 (LLCA 1975) and, accordingly, ought to be entered on the local land charges register as a local land charge. A local authority search should disclose planning obligations in relation to the property being searched against. If an obligation has not been recorded as a local land charge, it nonetheless binds a purchaser of the land, although the purchaser may seek compensation for any loss suffered as a consequence of the absence of registration. For more details, see Practice Notes: Planning obligations—key points and Planning local authority searches. Enforcement of planning obligations Section 106(4) of the Town and Country Planning Act 1990 (TCPA 1990) states that a section 106 agreement may stipulate that a person ceases to be bound by the agreement once they no longer hold an interest in the land...