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Lucasfilm did not benefit in any way at Tyburn Film Productions Ltd's expense, counsel said to the appeals court there on 3 December 2025, in part because it already possessed rights over Cushing's likeness and an agreement and consent from the Cushing estate to 'resurrect' him as Grand Moff Tarkin. Tyburn contends it earlier made an agreement with the late actor then, at the time, granting the company a veto over any use of his image prior to his 1994 death. That contract concerns a TV series titled 'Heritage of Horror', which never aired. Tyburn further asserts the deal permits it to effectively 'resurrect' Cushing using stand-ins and CGI to ultimately finish the programme then if the actor were to die whilst filming remained in progress...
Irish telecom operator Eircom’s damages lawsuit against BT Group over a public-sector contract must be carefully managed to trial to deal with confidentiality issues and other matters, a UK judge told the parties today. At the High Court in London today, a judge said Eircom’s damages action against BT over a public-sector contract needs tight case management through to trial to address confidentiality and related concerns. Eircom brought the claim after Ofcom in 2020 penalised BT for its behaviour during a tender. Speaking to both sides, Judge Adam Johnson urged them to resolve any confidentiality flashpoints themselves and signalled he had no wish to step in unless it became unavoidable. He also expressed confidence that parties would do everything possible to keep confidential designations to a minimum, noting this was necessary to maintain control over the conduct of the trial. He framed this as the
The following document is attached: Commission Implementing Regulation (EU) 2026/274 dated 5 February 2026, revising Implementing Regulation (EU) 2025/1981, establishing a final anti-dumping levy on imports of ceramic tableware and kitchenware produced in...
Justice Richard Arnold granted AstraZeneca leave to appeal and permitted lorries carrying about 175,000 packs of Glenmark’s generics to move on to wholesalers, provided they did not reach pharmacy shelves while the case continued at any point during those interim proceedings. In this way, Glenmark could keep its first-to-market advantage, while causing only minimal detriment to AstraZeneca should the Court of Appeal later be persuaded to issue an injunction against supply. The judge said this approach maintained the status quo with the least possible prejudice to Glenmark’s position overall. The hearing was arranged at short notice, just days after the High Court refused AstraZeneca an injunction to block the diabetes generic from sale while the court considered whether the patents supporting the branded medicine were valid in law. Glenmark, Generics (UK) Ltd and Teva Pharmaceuticals have each begun proceedings in the UK to set...
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VMA Services Limited v Project One London Limited [2025] EWHC 1815 ( TCC) What are the practical implications of this case? The decision underscores that where an employer (or main contractor) does not issue a compliant Payment or Pay Less Notice, the contractor (or sub‑contractor) becomes entitled to the notified sum — namely the figure stated in the payee’s default payment notice — and the adjudicator may direct immediate payment of that amount, without need for a further adjudication. Paying the notified sum is a mandatory, immediate legal obligation of payment. A true valuation adjudication cannot be used by the employer (or main contractor) to challenge liability or quantum until the notified sum has first been paid in full. Accordingly, serving valid Payment or Pay Less Notices is essential to preserve the right to contest payment figures through the adjudication process and to avoid...
Mergers UMG/ Downtown referred to phase II The Commission has escalated to phase II its review of Universal Music Group’s ( UMG) planned takeover of Downtown Music Holdings ( Downtown) ( M.11956). The case reached the Commission via a referral under Article 22(1) EUMR first requested by the Netherlands and subsequently supported by Austria. UMG operates worldwide across recorded music, music publishing, merchandising, and audiovisual media. Downtown is an international music business delivering artist and label ( A& L) solutions to independent record companies and to artists, notably via its FUGA distribution platform......
What does the Market Standards Trend Report cover? The Market Standards Trend Report delivers detailed analysis of FTSE 100 companies’ sustainability disclosures and climate transition plans during 2024, and sets out forward-looking expert commentary on the outlook for these themes for the 2025 season. To capture the multi-faceted character of sustainability reporting, the report seeks to pinpoint which sustainability areas companies are disclosing across their public materials and, subsequently, to infer why they are doing so in practice. While this year’s publication places primary emphasis on environmental disclosure, mirroring prevailing regulatory and market priorities, it also recognises the increasing salience of social and human rights matters across the corporate agenda. Topics addressed in the report include: sustainability reporting and disclosures......
On 21 July 2025 HM Revenue and Customs ( HMRC) issued its reply to the consultation, conducted between October 2024 and January 2025, on bringing unspent pension pots and death benefits within the scope of IHT, together with a policy paper and draft legislation that confirm the change to the rules on the IHT treatment of unused pension funds, due to formally apply from 6 April 2027......
Michael Kelly v HMRC [2025] UKFTT 852 ( TC) The taxpayer belonged to two film partnerships, Invicta and Echo, and included the resulting income on his self-assessment income tax returns. HMRC issued closure notices to Invicta and, pursuant to section 28B(4) of the Taxes Management Act 1970 ( TMA 1970), made a consequential amendment to the taxpayer’s personal returns. He appealed to the FTT. HMRC contended that the FTT lacked jurisdiction and that the appeal should be struck out under r 8(2)(a) of the Tribunal Procedure ( First-tier Tribunal) ( Tax Chamber) Rules 2009 ( FTT Rules), SI 2009/273, on the basis that there was no right of appeal under any relevant provisions of the TMA 1970. The taxpayer argued that HMRC had made two amendments: the consequential amendment relating to Invicta, and an erroneous uplift to his personal income...
NSI Act Government consults on proposed reforms to the NSI Act 2021 mandatory notification regime The UK Government has opened a consultation on changes to the National Security and Investment Act 2021 ( Notifiable Acquisition) ( Specification of Qualifying Entities) Regulations 2021 (the NARs), which determine when a mandatory notification is required under the NSI Act. This follows the Government’s 2024 statutory review and prior engagement with stakeholders through the 2023 Call for Evidence. The package sets out targeted refinements to keep the regime proportionate and effective at capturing national security risks in sensitive areas of the UK economy, whilst ensuring the overwhelming majority of deals proceed unaffected. Key proposals include: New standalone mandatory notification areas: creation of distinct categories for Semiconductors and Critical Minerals, both currently within the Advanced Materials sector; and relocating Computing Hardware, now a standalone sector, into the...
Representatives of Leaseholder Action have confirmed the group has issued pre-action letters to four of the country’s largest freeholders, as a precursor to an anticipated group claim seeking compensation for allegedly unlawful commissions levied on insurance premiums. The group says some of these charges account for as much as 60% of the premiums paid by leaseholders, a level it describes as excessive. Letters have been sent to freehold landlords E& J Estates, Long Harbour, Consensus Business Group and Ground Rents Income Fund Plc. Leaseholder Action is advised by boutique practice Velitor Law, with the litigation financed by Balance Legal Capital, the group added. According to the group, the prospective claim could impact up to 900,000 homeowners, most commonly those owning flats in multi-occupancy buildings. It also expects to dispatch similar letters to a second tranche of freehold landlords later in 2025 and...
Re S ( Placement Order Contact) [2025] EWCA Civ 823 In practical terms, what does this case signify?...
A cohort of members within NDP Nieuwsmedia, the national trade association representing 95% of the Dutch commercial news sector, will voluntarily pool together their editorial content so they can bargain together collectively with AI developers. The consortium has concluded its first licensing deal with GPT- NL, an open, publicly funded large language model. GPT- NL already holds an agreement with the Dutch judiciary to......
The US Department of Justice ( DOJ) under the Trump administration has signalled it will deploy every instrument at its disposal—including the FCPA and the Anti- Terrorism Act ( ATA)—to go after such targets. What, then, should compliance professionals understand about where FCPA and ATA risks intersect? At face value, the FCPA and ATA seem to address separate exposures: the FCPA tackles bribery of overseas officials, whereas the ATA centres on, among other matters, supplying material support to, or aiding and abetting, foreign terrorist organisations ( FTOs). In reality, though, these hazards can collide—especially in markets with significant FTO presence—producing concurrent exposure. Background On 20 January 2025, President Donald Trump signed Executive Order No 14157, directing, among other measures, that specified international cartels and other transnational criminal organisations ( TCOs) be classified as FTOs. Since February 2025, the US State Department has...
Haworth and others v Revenue and Customs Commissioners [2025] EWCA Civ 822 What are the practical implications of this case? Double tax treaties require the identification of a single country of residence. For entities rather than individuals, the pre‑2017 OECD Model Convention applied a tiebreak that treated a dual‑resident person as resident where its place of effective management was located. From 2017, the Model moved to resolution via a mutual agreement procedure ( MAP) between the contracting states, although place of effective management remains a relevant consideration in that exercise. This decision will therefore be significant for advisers working with entities—such as companies and trusts—that are resident both in the UK and another jurisdiction, when considering how a DTT applies. It is the first appellate ruling to offer granular guidance to practitioners and tribunals on how to......
The measures have been touted as wide-ranging Despite being presented as comprehensive, the government’s remit for the new Commission rules out any scrutiny of how the State Pension is constructed, or how tax relief could spur pension saving. Consequently, the independent commissioners charged with strengthening pension adequacy for tomorrow’s retirees are unlikely to enjoy full latitude. Steve Webb, a Partner at Lane Clark & Peacock LLP and former Pensions Minister, said the appointees are distinguished, trusted and expert, and will doubtless perform admirably, but have effectively begun with one hand tied behind their back. The Pensions Commission was relaunched as the government revealed that 14.6m people are under saving for retirement, up from the 12.5m identified as not saving enough in a Department for Work and Pensions report from 2023. Webb argued that, on a day when ministers conceded the number under saving has jumped by two...
On 18 July 2025, the Commission issued administrative guidance on the EU AI Act’s rules for GPAI models, designed to clarify scope, core concepts and how these interact with a related code of practice. The guidance sets out key legal terms to map the reach of the EU AI Act’s global partnership and artificial intelligence ( GPAI) regime and pinpoint which businesses must comply. An initial draft was released in April 2025 to gather views from stakeholders. Following that consultation, the Commission’s AI Office outlined the principal revisions to EU Member States at a European AI Board meeting in late June 2025. The GPAI provisions will apply from 2 August 2025... Definition of GPAI models The guidance introduces a quantitative test to determine whether a model qualifies as a GPAI model—and is therefore within the AI Act’s remit—based on the computing power used for...
Competition policy Government publishes final report of the Independent Water Commission; Ofwat to be abolished The Independent Water Commission ( IWC) has released the Cunliffe Report, its concluding review of the regulatory framework overseeing the water industry in England and Wales, presenting 88 proposals intended to reshape regulation and enhance the sector’s performance, efficiency and operation across the region overall......
Trachtenberg v Revenue and Customs Commissioners [2025] UKUT 206 ( TCC) What are the practical implications of this case? Following the UT’s rejection of Mr Trachtenberg’s appeal, and its conclusion that HMRC do have authority to assess income tax chargeable under FA 2004, ss 208 and 209 through the TMA 1970, the assessments issued by HMRC are lawfully made and HMRC are empowered to recover income tax where it has not been self-assessed. If the appeal had succeeded, the practical consequences would be hard to determine, because HMRC have already issued many hundreds, if not thousands, of income tax assessments under FA 2004, ss 208 and 209, relating to unauthorised payments made by a pension scheme that are liable to the unauthorised payments charge and the accompanying surcharge. Accordingly, HMRC’s assessments stand as validly raised, and the department retains power to collect amounts due where...
Members of the Lords voted on 16 July 2025, by 248 to 150, to back a provision that would oblige employers in financial services, the heads of businesses with more than 50 staff, and companies recording annual turnover of £10m or more to 'take reasonable steps to investigate any disclosure made to them'. Under the plan, the business secretary would bring forward regulations and, within six months of the ERB's passage, set out in statutory guidance what amounts to 'reasonable steps'. Susan Kramer, the Liberal Democrat peer who sponsored the amendment prepared by her Labour counterpart Michael Wills, told the Upper House it is required to address employers' 'spurious reasons to fire whistleblowers'......
Currys Retail Ltd v HMRC [2025] UKFTT 762 ( TC) Between 2004 and 2007, the taxpayer—previously named The Carphone Warehouse Ltd ( CPW)—took over the businesses (the Businesses) together with the associated goodwill ( Goodwill) of four companies operating within the same chargeable gains group. Although the aggregate value of the Goodwill was around £108m, TCGA 1992, s 171 applied so that these transfers did not trigger a tax charge. In 2008, as part of a joint venture arrangement with the Best Buy group, CPW exited membership of the chargeable gains group. Where a company departs a chargeable gains group holding an asset (other than a trading asset) that it acquired from another company in that group within the previous six years, TCGA 1992, s 179(3) treats the company as having disposed of, and immediately reacquired, that asset at the market value...
R (on the application of ALR) v Chancellor of the Exchequer [2025] EWHC 1467 ( Admin) What are the practical implications of this case? Although much turns on the particular facts, four legal points have broader reach. First, the court granted the defendant a particularly wide latitude. Beyond its nature as social and economic policy, weight was placed on the aim of raising funds to support state education—regarded as a redistributive measure, engaging judgement rather than strict legal reasoning—and on the fact the step reflected a manifesto pledge and had been extensively debated in Parliament. Second, the court clarified what an ‘ab ante’ challenge means. Such a claim is brought before a measure takes effect; it is not simply a systemic (as opposed to individual) claim. Where a challenge is pursued ab ante, the court will not declare a provision...
The House of Commons Work and Pensions Committee ( WPC) announced its new inquiry on 16 July 2025 Launched in response to growing concern about the structural hurdles disabled people face when starting work and staying in employment, the inquiry addresses ongoing challenges. The WPC stated that disabled people are twice as likely to be unemployed and to leave the workforce at double the rate of non-disabled peers, in spite of existing government programmes. Labour MP Debbie Abrahams, who chairs the WPC, observed that the data makes clear that disabled people confront steeper barriers to getting into work and are more likely to fall out of it, highlighting the Committee’s focus......
A panel of three judges unanimously ruled that the treatment of District Court Judge Kate Thomas over her unsuccessfulapplication for promotion in 2021 was 'neither appropriate nor fair'. Thomas was not informed that the JAC could deploy statutory consultation – also termed secret soundings – to gather views from a broader circle of judges. Nor did the commission consider whether she ought to be offered an opportunity to answer the adverse comments that resulted in her being turned down. However, the court refused to set aside the JAC’s choice not to appoint her to a Circuit Court role. The judges said they could not determine if the commission’s dependence on critical feedback was unlawful, as they do not know what was said. By law, the commission must consult a person who has held the office to be filled, or someone with other relevant...
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When evaluating a general damages claim, the practitioner ought initially to refer to the Judicial College Guidelines (JCG)...
This Practice Note This Practice Note reviews mechanisms used in settling litigation. A Tomlin order consists of a consent order paired with a schedule. It operates to stay proceedings on terms that have been agreed. The provisions contained in the schedule may remain confidential. This Practice Note describes the scope of confidentiality attaching to the schedule and sets out how it differs from a standard consent order. Sample wording for a Tomlin order is included, alongside links to precedents, as well as guidance on court approval. It also addresses varying, setting aside and enforcing a Tomlin order, including the considerations the court will take into account when handling applications for each. Further guidance is provided on interpreting and applying the relevant provisions of the CPR; however, some courts and divisions impose very specific requirements for both drafting and approval, and for approaching the schedule and confidentiality issues. Accordingly, you must consider the particular rules and court guide provisions in the forum where your claim is proceeding when drawing up the Tomlin order...
Date [ date ] Parties [ name of Landlord ] [ of OR incorporated in England and Wales (company registration number [ number ]) with its registered office at ] [ address ] (Landlord) [ name of Tenant ] [ of OR incorporated in England and Wales (company registration number [ number ]) with its registered office at ] [ address ] (Tenant) [ [ name of Guarantor ] [ of OR incorporated in England and Wales (company registration number [ number ]) with its registered office at ] [ address ] (Guarantor) ] [ [ name of Mortgagee ] [ of OR incorporated in England and Wales (company registration number [ number ]) with its registered office at ] [ address ] (Mortgagee) ] Definitions Within this Deed, the terms below shall be interpreted as follows: [ Annual Rent • the annual sum reserved under the Lease; ] [ Insurance Rent • the Tenant’s share of the Landlord’s costs of insuring the Property (as set out in the Lease); ] Lease • the lease of the Property dated [ date ], entered into between (1) [ the Landlord OR [ name ...
I, [ name ], of [ address ], solemnly and sincerely state that: [ Matters to be verified, set out in numbered paragraphs ] I make this solemn statement in good conscience, believing it to be true, and pursuant to the provisions of the Statutory Declarations Act 1835. DECLARED at [ details ] this [ day ] day of [ month and year ] Before me ................................................................................ [ signature of the person before whom the declaration is made ] A [ commissioner for oaths OR [ solicitor OR [ insert other qualification ] ] authorised to administer oaths ]...
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