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R (Greyhound Board of Great Britain Ltd) v Welsh Ministers [2026] EWHC 670 (Admin) What are the practical implications of this case? The ruling reinforces the constitutional divide between the courts and the legislature. It explains that the scheme and framework of the Government of Wales Act 2006 (GWA 2006) embody that separation of powers, and that any judicial attempt to recognise and enforce a common law obligation on Welsh Ministers to consult prior to introducing legislation in the Senedd would trespass upon that boundary. This is not a departure from established principle; case law has already upheld comparable rules for lawmakers in Scotland and at Westminster. However, this is the first express confirmation of the position for Welsh lawmakers, and the first time this dimension of the GWA 2006 has been analysed in such depth. The court examined earlier
The solution arrived through the United Nations Compensation Commission (UNCC), a quasi‑judicial body handling mass claims, created under UN Security Council Resolution 687. By addressing environmental harm—most notably via its ‘F4’ claim class—the UNCC set a seminal benchmark shaping how international law and contemporary arbitral panels allocate financial responsibility for wartime ecological devastation. With present-day wars in areas such as Eastern Europe and the Middle East bringing dam breaches, strikes on chemical facilities, and the burning of farmland, the UNCC’s legacy endures as an essential reference point for states, global investors, and companies engaged in post‑conflict arbitration. The F4 claims: Quantifying the unquantifiable Prior to the 1990s, mechanisms in international law for war reparations overwhelmingly favoured property loss, foregone earnings, and bodily injury. The natural world was commonly treated as a mute, non-compensable victim of armed hostilities...
Understanding the farming business as a business Many farms still use long-standing structures that arose by habit, not strategy. Sole traders, informal partnerships and outdated partnership deeds are common. While once effective, such setups can cause major issues around succession, tax planning and involving the next generation. A corporate team can take a fresh, business-led view of the farm, asking: Who owns the land and other critical assets? Who manages daily operations? Who carries the risk and who enjoys the return? What is the enduring plan for succession? From this review, the team can confirm whether the current setup is fit for purpose or if an alternative — for example an updated partnership agreement, a company, a limited liability partnership, or a blended model — would better meet the family’s aims. Tax efficiency through joined-up advice Tax sits at the centre of most
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Battenberg v Phillips and another [2024] EWHC 3444 ( KB) What are the practical implications of this case? Wealthy individuals frequently have a global footprint, with assets and connections across multiple countries. As a result, trust and probate disputes often cut across borders. When a party is unhappy with the outcome in one forum and seeks, in effect, to run the same issues again in England and Wales, what then? In addressing this, the High Court clarified the scope of ‘abuse of process’ and affirmed that it will regard any properly constituted court as a competent forum. The judgment also touches on procedural fine points, including how pleadings must be served where there are several executors: although executors are jointly and severally liable as personal representatives, each one still needs to be served individually with the relevant documents. In addition, the Court confirmed that a consent order which...
Elphysic Ltd and others v HMRC [2024] UKFTT 291 ( TC) The dispute concerned mini-umbrella companies ( MUCs), also referred to as specialist contracting intermediaries ( SCIs). Within this business arrangement (the Scheme), a MUC employs individuals and administers payroll, claiming the employment allowance. The supply chain operates so that a MUC supplies staff to employment intermediary companies, which in turn supply staff to recruitment agencies, who then supply workers to the end-users. The MUC levies VAT at the standard rate on its supplies and accounts for VAT under the flat rate scheme for small businesses. The FTT reviewed the Value Added Tax Regulations 1995 ( SI 1995/2518), notably reg 55M(1)(f)(iii), which states that a person cannot use the FRS if associated with another person. It also considered reg 55A(2), which provides that persons are associated where one’s business activities are under the...
Competition policy The CMA released a speech given by Marcus Bokkerink, the CMA Chair, during the Regulation Forum Chairs’ Summit...
What is the background to the government’s response? In November 2023, the government launched a call for evidence to assess how the NSIA 2021 regime functions in practice. Its objective is to refine the framework so it is more accommodating to business while preserving—and sharpening—national security safeguards, especially given the worsening international climate in recent years. The exercise closed on 15 January 2024. It drew 110 complete submissions: 41% from law firms, 15% from trade bodies and business representative organisations, 15% from banks or investors, 11% from companies active within the 17 National Security and Investment ( NSI) mandatory sectors, and 7% from academic and research institutions. The government’s reply identifies the strands it expects to progress in view of the feedback. Of specific relevance to the lending market are automatic enforcement provisions and Scots law share...
De Mello and others v British Airways PLC [2024] EAT 53 What are the practical implications of this decision? In a comprehensive ruling, the EAT explores a host of points—particularly engaging for employment lawyers who are unabashed ‘holiday pay anoraks’—concerning holiday pay and claims for unlawful wage deductions. Before delving into the detail, it helps to set the scene: the claimants were current or former cabin crew of the respondent airline, and pursued holiday pay under the Civil Aviation ( Working Time) Regulations 2004 (the 2004 Regulations), the UK instrument implementing EU law; case law on these rules (for example, Williams) has been treated as equally applicable to the Working Time Regulations 1998 ( WTR 1998), SI 1998/1833 because proceedings were issued before the IP completion date of 31 December 2020, the claimants could rely directly on EU...
Background—new funding and investment regime The Pension Schemes Act 2021 ( PSA 2021) brought in funding and investment obligations that are to be folded into the scheme-specific funding framework under the Pensions Act 2004. Draft rules covering these duties were first laid before Parliament by the government on 26 February, and have been made as the Occupational Pension Schemes ( Funding and Investment Strategy and Amendment) Regulations 2024, SI 2024/462 (the Regulations), in force from 6 April 2024. Taken together, PSA 2021 and the Regulations require defined benefit ( DB) occupational pension arrangements to put in place a funding and investment strategy ( FIS) to secure the long-term delivery of benefits. Part 1 of a statement of strategy ( So S) must describe the FIS. Part 2 of the So S will cover additional items related to elements of the FIS and how it is to be...
In addition to the items reported in depth in the Financial Services news feed on 23 April 2024, subscribers might be keen to note the following developments: FCA Decision Notices: Efficiency Boilers Ltd Sheewater Home Limited Vehicle Lease Ltd Harry Stockwell (formerly known as Lowcost Cars) Lynton Roy Bate Clarus Motorpark Limited Brookfield Garage Limited Commercial Fleet Systems UK Limited......
The FCA reported that several complainants condemned its management of the scandal, claiming the authority had persistently lagged behind in addressing the fallout for scheme members. Almost 8,000 people in the ‘gold‑plated’ British Steel Pension Scheme were urged to shift their savings — £2.8bn ( US$3.5bn) — out of the secure fund and into high‑risk investments between 2016 and 2018. The FCA estimates 46% of the advice given to steelworkers was inadequate, and has instructed the businesses involved to pay millions in compensation to former clients, many of whom lost their savings after moving into poorly designed plans. Complainants said it was consistently behind the curve......
What is the purpose of the changes? To improve MIAM take-up and encourage earlier resolution of private law disputes about children and financial remedy matters, the Family Procedure Rules 2010 ( FPR 2010), SI 2010/2955, Pt 3, together with FPR 2010, PD 3A, are updated by the Family Procedure ( Amendment No 2) Rules 2023, SI 2023/1324, and the sixth Practice Direction update of 2023, effective from 29 April 2024. FPR 2010, SI 2010/2955, Pt 28 is also revised concerning costs, and FPR 2010, PD 5A is amended to add provision for a new Form FM5. There are no transitional measures; the amendments apply from 29 April 2024 irrespective of when the application was issued. What are the key changes? In short, the principal updates are: forms: a new Form FM5 (statement of position on non-court dispute resolution) must be completed from 29 April 2024 in private law...
Foreign Subsidies Regulation Commission carries first unannounced inspections under the Foreign Subsidies Regulation in the security equipment sector The Commission has stated it is carrying out surprise inspections at the premises of a company engaged in the manufacture and sale of security equipment within the European Union. These checks are being undertaken under its authority to initiate own-initiative reviews and by relying on its investigative powers pursuant to Articles 9 and 14 of Regulation ( EU) 2022/2560 on foreign subsidies distorting the internal market (the Foreign Subsidies Regulation). This concerns the security equipment sector and is the Commission’s first such action undertaken......
On 19 April 2024, the PPF backed government plans set out by ministers, arguing they would spur ‘productive investment’ across the economy. The Department for Work and Pensions is proposing a fresh remit for the PPF, effectively sweeping up smaller, well-funded pension schemes that cannot secure an insurance buyout of their liabilities with a private provider. However, specialists have criticised the plan, warning that creating a new state consolidator might disrupt the commercial bulk annuity market, interfere with existing transactions, and expose taxpayers to risks in the process......
Lane Clark & Peacock LLP ( LCP) On 17 April 2024, Lane Clark & Peacock LLP ( LCP) reported that polling carried out among scheme trustees, lawyers and pension managers indicates considerable work remains before readiness is achieved, with numerous schemes due to go live by April 2025. At an LCP webinar held on 15 April 2024, only 39% of participants said they had put a dashboard project plan in place, according to the consultancy. A further 42% said they had not done so, and 19% were unsure......
In March 2024, the independent review into equity in medical devices, led by Professor Dame Margaret Whitehead, released its much-anticipated final report (see: LNB News 11/03/2024 90), setting out wide-ranging proposals to confront present and future risks of bias in devices on the UK market. At the same time, the government published a policy paper responding to those proposals. Here, we consider several themes arising from the Report and the government’s response (the Response). The equity in medical devices review: brief background and scope In 2021, the Department of Health and Social Care ( DHSC) commissioned an independent ‘equity in medical devices’ review to examine potential systemic bias affecting devices used in the UK. The immediate catalyst was concern about pulse oximeters—widely relied upon during the coronavirus ( COVID-19) pandemic to measure blood oxygen saturation—and whether readings were accurate in patients with darker skin tones. Once...
Lane Clark & Peacock LLP ( LCP) warned that the proposals would heap significant costs on both employers and pension providers, while forcing staff to grapple with hard choices about their retirement savings. The Department for Work and Pensions ( DWP) outlined plans in November 2023 for regulations that would let employees choose to keep contributing to a single pot instead of opening a new benefits arrangement when they move to a new job. The changes have been labelled in different ways, including the so-called lifetime provider model, or a 'pot for life' concept......
The Commission engaged with firms on a set of eight principles designed to curb the prevalence of cookie banners shown to people on their first visit to sites, aiming to make cookie choices more straightforward for users. EU Justice Commissioner Didier Reynders unveiled the pledge in March 2023 and was due to confirm which companies would sign up at a consumer summit in Brussels. Although businesses broadly embraced the initiative, a Commission spokesperson said in an e-mailed statement that most stakeholders involved judged a voluntary path on digital advertising to be premature, given the very recent roll-out of new rules in this area, including the Digital Markets Act and the Digital Services Act......
Committee Members of European Parliament ( MEPs) want to enhance customers’ control over their financial data. Economic and monetary affairs MEPs have set out fresh, innovation‑friendly rules intended to help customers safeguard their financial information and make efficient use of it to secure improved financial services. On Thursday, MEPs backed a plan for a harmonised EU‑level framework governing access to financial data, passing it by 43 votes to one, with five abstentions recorded. The regime would cover customer information handled by financial institutions across the wider sector, extending past payment account data to encompass a broader range of records. With the owner’s consent, data — including details of savings holdings, investments in financial instruments, insurance‑based investment products, and information gathered to conduct suitability and appropriateness assessments — would be made available to enable the creation and delivery of bespoke, data‑driven financial products and...
Mooij v Persons Unknown [2024] EWHC 814 ( Comm) What are the practical implications of the case? This ruling carries significant ramifications for how the court can pursue unidentified defendants involved in digital asset dealings, and clarifies practical routes for serving them in such matters. In contrast to earlier authorities, because the (unknown) parties had in fact been served with the claim, the court was comfortable in its jurisdiction and, in turn, able to grant non-proprietary relief judgments. The ‘unknown’ defendants fell into two principal groups: the fraudsters; and the beneficiary controlling the destination wallet to which the cryptocurrency was transferred. The court authorised service to be achieved by: an NFT airdrop into the target wallet; and filing the relevant documents at court. Accordingly, in cryptocurrency fraud cases against unnamed defendants, it is sensible to approach the court with...
CCP Graduate School Ltd v National Westminster Bank Plc and Santander UK Plc [2024] EWHC 581 ( KB) What are the practical implications of this case? CCP marks only a modest move towards recognising a retrieval duty, as the claim merely survived a strike out/summary judgment application, and a definitive ruling on such a duty may remain some distance away, especially if banks opt to settle early or otherwise avoid the prospect of judicial dicta on the issue. Nonetheless, with reimbursement rules for authorised push payment ( APP) fraud due to begin on 7 October 2024 under the Payment Services Regulator’s requirements, the urgency for a common law remedy for APP victims may diminish. What was the background? In this matter, the claimant asserted it was the victim of APP fraud. Its sole director, Mr Pathirana, was induced by fraudsters to direct CCP’s bank, National...
Mergers The Commission approved: the establishment of a joint venture by EVO Payments International Gmb H and Commerzbank AG ( M.11462), following a phase I review—see further, Midday Express the purchase of joint control of Portland Natural Gas Transmission System by Morgan Stanley Infrastructure, Inc. ......
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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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