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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 Sole traders, informal partnerships and outdated partnership deeds are common.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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In this issue: Public Law case law quarterly Brexit SIs Post- Brexit transition guidance Constitutional and administrative law Equality and human rights Information law Subsidy control and State aid Public procurement Management and strategic planning Daily and weekly news alerts New and updated content Dates for your diary Trackers New Q& A Useful information Public Law case law quarterly Public Law case law quarterly— Q1 2024 The Lexis+® Public Law team’s quarterly round-up presents key decisions and commentary from the last quarter. This issue features: a Court of Appeal ruling examining how redaction aligns with the duty of candour in judicial review; a Scottish judgment on when courts may refuse to give effect to a statutory provision; and a significant procurement case clarifying the threshold of ‘sufficiently serious’. See News Analysis: Public Law case law quarterly— Q1 2024... Brexit SIs Pressure Equipment ( Safety) ( Amendment) Regulations 2024 SI 2024/490: Made under powers in the Retained EU Law ( Revocation and Reform) Act 2023...
Interest has largely been fuelled by the belief that public markets will deliver lower returns in the years ahead, while superior performance is increasingly expected to arise within private markets. Consequently, institutional investors, pension schemes and other allocators are directing bigger slices of their capital towards the private markets through private equity, private credit, direct lending, loan origination, infrastructure, property and venture capital vehicles. [1] Ireland remains, undoubtedly, a premier domicile for tightly regulated investment funds, notably undertakings for collective investment in transferable securities, exchange-traded funds based on such undertakings, and money market funds. Yet, for a range of reasons, it supports comparatively smaller pools of alternative assets than peer jurisdictions and faces the prospect of not being ideally positioned to seize the upward momentum of the private funds arena. We consider it essential that Ireland strengthens its private funds toolkit to...
Alongside the full coverage in the Financial Services news feed of 18 April 2024, subscribers may find these further developments of interest: FCA Decision Notices Etemaad Money Transfere Ltd Helen Maria Owens Panther Works Ltd Philip Bown Stephen Edward Jeffery Landmark Financial Resources ( Mortgages) Limited FCA: Complaints Commissioner’s final reports (updated) HM Treasury Notice, Iran, 18/04/2024 European Parliament Amendment 3: ESG rating activities—transparency and integrity ( COM(2023)0314 – C9-0203/2023 – 2023/0177( COD)) Amendment 2: Regulation ( EU) No 806/2014—early intervention, resolution conditions and funding ( COM(2023)0226 – C9-0139/2023 – 2023/0111( COD)) Amendment 2: Directive 2014/59/ EU—early intervention measures, resolution conditions and financing Amendment 3: Directive 2014/59/ EU—early intervention measures, resolution conditions and financing ( COM(2023)0227 – C9-0135/2023 – 2023/0112( COD)) Amendment 5: Directive 2014/59/ EU—early intervention measures, conditions for......
In this issue: Advertising, marketing and sponsorship Data protection E-commerce International Public procurement Sale and supply of goods Supplier management Daily and weekly news alerts New and updated content Dates for your diary Trackers Latest Q& As Advertising, marketing and sponsorship ASA rulings—16 April 2024 The Advertising Standards Authority ( ASA) reviewed complaints about a webpage that overstated the availability of complimentary food and drink for First Class travellers on Cross Country Trains. A separate complaint concerned a television advert that suggested Flarin was superior to other ibuprofen products for joint pain. The complainants argued both ads were misleading. The ASA agreed and upheld the complaints. See: LNB News 18/04/2024 43. ASA publishes 2023 Annual Report The Advertising Standards Authority ( ASA) has released its 2023 Annual Report, spotlighting its AI-powered ‘ Active Ad...
In this issue The Pensions Regulator Disclosure requirements Transfers Daily and weekly news alerts Dates for your diary Trackers The Pensions Regulator TPR spurs trustees on climate transition In its climate disclosure review dated 11 April 2024, TPR noted that pension arrangements are edging nearer to net-zero alignment across portfolios, having refreshed investment approaches and increased exposure to low-carbon vehicles. It also observed that updating strategies and tilting capital towards cleaner assets had moved many schemes along the transition path. The paper encouraged trustees to look to formal guidance on shifting portfolios towards net-zero benchmarks. Trustees were urged to weigh the emerging guidance when charting credible pathways to net-zero portfolio standards. TPR added that, although adopting the government’s Transition Plan Taskforce guidance is not yet mandated, it would help with managing climate risks. HM Treasury established the Taskforce at COP26 in...
In this issue: Tax treatment Corporate governance Useful information Weekly highlights from other practice areas Tax treatment Tax Administration and Maintenance Day 2024 As trailed in the Spring Budget 2024, 18 April 2024 marked this year’s Tax Administration and Maintenance Day. That said, only four brief announcements were issued in total, and none were of direct relevance to Share Incentives practitioners. See the Tax administration and maintenance summary: Spring 2024. 18 April 2024 HMRC publishes minutes from the Share Schemes Forum on 12 December 2023 HMRC has released the official minutes of the Share Schemes Forum meeting held on 12 December 2023. The forum exists to support open dialogue between HMRC and representative bodies on a spectrum of policy, operational and process matters concerning tax and employment-related securities......
R (on the application of Suffolk Energy Action Solutions SPV Ltd) v Secretary of State for Energy Security and Net Zero [2024] EWCA Civ 277 What are the practical implications of this case? This decision was highly consequential for the sector. Had the Court of Appeal upheld the claim on the basis that land acquisition agreements featuring non‑objection clauses were unlawful due to ‘stifling’, established industry practice would have been significantly disrupted. Government guidance treats compulsory purchase powers as a last resort, so those considering such powers are encouraged to negotiate with landowners and secure acquisition by agreement. In that setting, it is common to offer incentive payments to encourage early commitment, to avoid resorting to compulsory purchase, and to oblige the landowner not to object to the scheme and/or to retract any objection already made. Any such contract is entered into by the...
In this issue: UK mergers UK antitrust UK private actions UK competition policy UK market studies EU state aid Russia’s war against Ukraine Lex Talk®Competition: a Lexis®Nexis community Daily and weekly news alerts New and updated content Caselex UK mergers Spreadex/ Sporting Index referred to phase 2 The CMA has referred to phase 2 the completed purchase by Spreadex Limited ( Spreadex) of the business-to-consumer ( B2C) operation of Sporting Index Limited ( Sporting Index). Both businesses offer UK customers online fixed-odds betting and online sports spread betting, while Spreadex also provides financial spread betting and casino betting. On 11 April 2024, the CMA confirmed the deal met the threshold for an in-depth investigation. During phase 1, the authority concluded the merger gives rise to an SLC owing to horizontal unilateral effects in the UK supply of...
In this issue: Planning policy Obtaining, amending and implementing planning permission Nationally significant infrastructure projects Daily and weekly news alerts New and updated content Related Documents Planning policy Chief Planner’s planning update newsletter for April 2024 published The Chief Planner, Joanna Averley, has released the April 2024 planning update, aimed at chief planning officers across local planning authorities ( LPAs). It highlights: the cessation of the small sites exemption for biodiversity net gain; a consultation on an accelerated planning system; the introduction of a planning inspectorate appeals casework portal; the second round of the Local Nutrient Mitigation Fund; and the government’s response to the consultation on reforms to the operation of the nationally significant infrastructure project consenting process. See: LNB News 16/04/2024 26......
In this issue: Company disclosures, records and registers Environmental, social and governance Members Public M& A Accounts and reports Daily and weekly news alerts New and updated content Dates for your diary Trackers Useful information Company disclosures, records and registers Companies House issues guidance on removing overseas entities from the register Companies House has outlined how an overseas entity can be taken off the Register of Overseas Entities. The guidance applies where the overseas entity is not, or is no longer, the registered proprietor of UK property or land acquired on or after 1 January 1999 in England and Wales, 8 December 2014 in Scotland, and 5 September 2022 in Northern Ireland. To proceed, the entity must have disposed of all UK property or land, and the transfer of ownership must already be shown on the...
According to the FCA's figures, 41,500 individuals accessed their pensions for lump-sum withdrawals in the last financial year, up 14.6% from 36,200 a year earlier, the watchdog said. At the same time, the FCA noted a 13.6% slide in annuity sales, falling to 59,100 over the last financial year from 68,500 the year before, according to the regulator. The regulator also reported that transfers from defined benefit to defined contribution schemes decreased, dropping to 18,073 in the financial year ending March 2023 from 26,619 in the preceding year......
In this issue: EU fundamentals Competition and state aid Financial services Free movement, immigration and employment Energy Environment Life sciences Regulatory TMT International trade Daily and weekly news alerts New and updated content Trackers EU fundamentals European Commission publishes 2024 State of Schengen report The European Commission has issued its State of Schengen assessment, spotlighting achievements, challenges and developments across the area over the last 2023–24 cycle. As the world’s most visited destination in 2023, Schengen made a significant impact on the EU economy, with tourism accounting for nearly 10% of the EU’s GDP and supporting about 22.6m jobs. See: LNB News 17/04/2024 30. Competition and state aid Merger— European Commission approves Illumina's divestment of GRAIL The European Commission has cleared Illumina’s proposal to sell GRAIL under the EU Merger Regulation, following remedial measures that require...
In this issue: JCT 2024 contracts Payment Procurement in construction Arbitration Mediation Daily and weekly news alerts Construction trackers JCT 2024 contracts The JCT Design and Build Contract 2024—what’s changed? On 17 April 2024, the Joint Contracts Tribunal ( JCT) released the 2024 iterations of its Design and Build Contract and the Design and Build Sub- Contract Agreement and Conditions, accompanied by the relevant guides. In this piece, we explore how these new forms diverge from the 2016 versions......
Haworth and others v Revenue and Customs Commissioners [2024] UKUT 58 ( TCC) What are the practical implications of this case? This judgment offers a clear exploration of how residency tie-breakers in double tax treaties operate, and distils the courts’ method for pinpointing a trust’s place of effective management. Merely installing overseas trustees for a brief interval to front arrangements conceived and directed in the UK is unlikely to deliver success where a non- UK POEM is essential. The decision also leaves open whether more hands-on participation by overseas trustees in the planning phase would be adequate. With attitudes having shifted towards such ‘loophole’ arrangements since the planning in 2000, it is hard to envisage a similar structure prevailing today. What was the background? The scheme The UT heard an appeal from an FTT decision concerning a tax planning arrangement commonly called the ‘round the world’...
In this issue: Individual rights arising from trade union membership Cross-border, international and jurisdictional issues Status and worker categories Contract of employment Policies Prohibited conduct Data protection and employee information Practice, procedure and settlement Daily and weekly news alerts Dates for your diary Trackers New Q& A Individual rights arising from trade union membership Supreme Court issues declaration of incompatibility in lawful industrial action matter In Secretary of State for Business and Trade v Mercer [2024] UKSC 12, the Supreme Court unanimously allowed the appeal and declared that section 146 of the Trade Union and Labour Relations ( Consolidation) Act 1992 ( TULR( C) A 1992) is incompatible with Article 11 of the European Convention on Human Rights. The Court determined that s 146 TULR( C) A 1992 is the sole avenue by which the appellant could uphold their Article 11 right; however, the orthodox construction applied to section 146 bars that route, and it is this feature that is...
In this issue: Trusts Court of Protection UK taxes for Private Client HMRC Manuals updates Tax avoidance, evasion and non-compliance Budgets and Finance Bills Insolvency— Private Client International Question of the week Additional Private Client updates this week Daily and weekly news alerts Lex Talk®Private Client: a Lexis®PSL community New and updated content Dates for your diary Trackers Latest Q& As Useful information Trusts FTT finds acquisition of property gave rise to a resulting trust ( Raveendran v Revenue and Customs Commissioners) The FTT examined an appeal against a discovery assessment arising from the disposal of a property. The taxpayer had omitted the disposal from his return for the relevant year, even though the asset was transferred to his sister-in-law. He had bought the property, in...
Law360 spoke with the general counsel at three venture capital groups ( Sofinnova Partners, RA Capital Management and Bain Capital) active in life sciences and healthcare. They outlined the key issues foremost in their minds amid a complicated regulatory landscape and a shifting economy. ‘ I’d say the dominant theme is more rules on everything,’ said Armance Bordes, general counsel at Sofinnova Partners. Bordes noted that tighter oversight of foreign investment controls, in particular, has started to influence how the firm arranges transactions. Whereas the firm had previously either declined certain opportunities or tackled the rules directly when it wanted to back a specific company, Bordes said one particular deal with a UK business about six months ago prompted it to begin altering how it put deals together, with those requirements in view. ‘ It made us think, “ Look, we really want to...
We monitor proposed regulatory developments relevant to law firm compliance so you can prepare for any changes that may affect your organisation. Please review this carefully; key points that should be on your radar are highlighted below. Updates to existing items we’re tracking Consultation on the effectiveness of the MLR 2017 — HMT has scheduled a series of virtual, working‑level sessions to explore the consultation with interested stakeholders. See: AML, CTF and counter-proliferation financing Changes to the Economic Crime Levy — legislation is awaited to amend Finance Act 2022 s 54(2)(c), which sets the levy amount for very large entities. See: AML, CTF and counter-proliferation financing Le O strategy and business plan — Le O has released its final 2024–2027 strategy alongside its 2024/25 business plan and budget ......
The hearing report is enclosed. References for joined cases: T-70/23, T-111/23, T-84/23...
Twist DX Ltd and Others v Armes and Others [2024] EAT 45 The Employment Appeal Tribunal has ruled that Niall Armes, Twist DX Ltd's founder, and his wife, Helen Kent- Armes, the company's chief operating officer, may proceed to present their case that Abbott Laboratories, a US-based maker of medical devices, ought to face proceedings in Britain. Judge James Tayler held that the decision of the Employment Tribunal, presided over by Judge Martin Kurrein, contained no error of law when it dismissed an earlier bid by Abbott Laboratories and three US-based individuals to strike out the claims for lack of jurisdiction. In short, the tribunal was right not to strike out the claims against the US company and the US-based individuals......
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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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