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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 Sole traders, informal partnerships and outdated partnership deeds are common.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: Tax Economic Crime and Corporate Transparency Environmental, social and governance Partnerships Financial services regulation Daily and weekly news alerts Dates for your diary Trackers Useful information Tax HMRC confirms availability of capital-raising exemption from 1.5% stamp duty and SDRT charge. HMRC has updated its Stamp Taxes on Shares Manual ( STSM053100) to state that the relief from the 1.5% stamp duty and SDRT for capital-raising covers share issues made for non-cash consideration, with no consideration, or where consideration is paid directly to a different party. See: LNB News 10/04/2024 25. Economic Crime and Corporate Transparency Registrar of Companies and Register of Overseas Entities ( Fees) ( Amendment) Regulations 2024, SI 2024/454. These Regulations revise the dates on which transitional provisions for changes to Registrar of Companies’ fees apply, correct...
In this issue: Occupational disease Costs Other PI and clinical negligence news Daily and weekly news alerts Useful information Occupational disease Asbestos litigation—date of knowledge ( White v SSHSC and Cuthbert v Taylor Woodrow) Both appeals turned on whether, when refusing the claims, the trial judge had adopted the correct legal yardstick for determining the existence of a duty of care, given that the deceased had only intermittent, low-level contact with asbestos dust up to 1960. The claimants, invoking Jeromson, Maguire and Owen, maintained that the judge had not applied the proper foreseeability test, and that, since exposure could not be measured during the period in question and it was uncertain what level might be considered safe, there was a duty to remove all exposure so far as possible. The Court rejected that proposition......
Bogus cryptocurrency investment pitches comprised 40% of all reported fraud, eclipsing trading and stock scams, which accounted for 10% of reports, according to the data service on 8 April 2024. People aged 55 to 64 were the worst affected, with losses topping £133m, said Action Fraud. This sat within more than 30,000 investment fraud reports filed between January 2023 and January 2024. The average amount lost per victim exceeded £25,000, though some individuals lost millions. The City of London Police, the national lead force for fraud, cited a case where one person lost £11.9m to an investment scam. Investment fraud ruins lives and is a particular concern for the older segment of the UK public, said Temporary Detective Superintendent Oliver Little of the City of London Police......
In this issue Data protection Reputation management Daily and weekly news alerts New and updated content Updated Practice Notes Updated Precedents Data protection ICO signs cross-border data protection and privacy enforcement agreement The Information Commissioner’s Office ( ICO) has entered into a new international multilateral arrangement with the Global Cooperation Arrangement for Privacy Enforcement ( Global CAPE) to support cross-border data protection and privacy enforcement. Through this framework, the ICO may now help with investigations and exchange information with participating countries without needing separate memoranda of understanding. Global CAPE’s members include the United States, Australia, Canada, Mexico, Japan, the Republic of Korea, the Philippines, Singapore and Chinese Taipei. The arrangement was developed to complement the Asian Pacific Economic Cooperation Cross-border Privacy Rules ( APEC CBPR), which likewise promotes collaboration and assistance in privacy and data security...
In this issue: Companies and corporation tax Stamp taxes VAT Individuals and income tax Taxes management and litigation Employment taxes Budget and Finance Bills Daily and weekly news alerts New and updated content Dates for your diary Trackers Useful information Companies and corporation tax Court of Appeal decides interest on intra-group loans not restricted under transfer pricing rules but debits disallowed under unallowable purpose rule ( Black Rock Holdco 5, LLC v HMRC) Black Rock Holdco 5, LLC v HMRC [2024] EWCA Civ 330 considers whether, for UK tax purposes, interest on intra‑group borrowing put in place to help fund a commercial acquisition is deductible. Two principal points were before the Court of Appeal: the transfer pricing analysis and the loan relationships unallowable purpose question. On the transfer pricing limb, the Court of Appeal...
In this issue: UK, EU, and international regulators and bodies Authorisation, approval and supervision Operational resilience Financial crime and sanctions Complaints, compensation and claims management Investigations, enforcement and discipline Regulation of capital markets Sustainable finance and ESG Banks and mutuals Mi FID II Consumer credit, mortgage and home finance Regulation of insurance Payment services and systems Fintech and cryptoassets Financial Services Enforcement Database Daily and weekly news alerts Intraday news alerts New and updated content Dates for your diary UK, EU, and international regulators and bodies Authorisation, approval and supervision FCA publishes regulated fees and levies rates proposals for 2024-25 The Financial Conduct Authority has released consultation paper CP24/6: FCA regulated fees and levies: rates proposals for 2024-25. It is inviting views on rules enabling fees and levies to be...
In this issue Advertising, marketing and sponsorship Agency and distribution Data protection International Public procurement Daily and weekly news alerts New and updated content Dates for your diary Trackers Advertising, marketing and sponsorship ASA rulings—10 April 2024 The Advertising Standards Authority ( ASA) considered a complaint concerning a press advert, an Instagram advert and the website of Sky Mining Company Ltd t/a Sky Mining. The challenge questioned whether the terms ‘ Skydiamonds’, ‘diamonds’, ‘real diamonds’ and ‘diamonds made entirely from the sky’ used in the promotions were misleading. The ASA upheld the complaint. See: LNB News 10/04/2024 21. Agency and distribution Duties owed in fiduciary relationships and operation of section 10B of the Trade Marks Act 1994 ( Quantum Advisory v Quantum Actuarial) Lord Justice Newey handed down a trade mark-focused Court of Appeal ruling set against a complex...
In this issue: Key DR developments Claims and remedies Costs and funding Cross-border disputes Pre-action and limitation New Content Dates for your diary Useful information Daily and weekly news alerts Key DR developments Consultations Mo J consultation on Law of Apologies: The Ministry of Justice ( Mo J) has opened a consultation to revise the Law of Apologies, under the Compensation Act 2006 ( Com A 2006), aiming to encourage public bodies, private businesses and their staff to offer genuine apologies to people who have been wronged, without triggering legal liability. It also invites views on how the Law of Apologies should operate in cases of child sexual abuse. The consultation closes on 3 June 2024—see: LNB News 08/04/2024 23— Mo J announces consultation on reform of Law of...
In this issue: Building safety Adjudication Daily and weekly news alerts New and updated content Construction trackers Building safety CIC clarifies competence requirement in Building Regulations The CIC has set out guidance on the ‘general competence’ duty for professional construction consultants to evidence capability, as required by Part 2A of the Building Regulations etc ( Amendment) ( England) Regulations 2023, SI 2023/911. Anyone involved in controlled building work must be competent for the tasks to which they are appointed. Competence is specific to each particular project, and proof may include appropriate qualifications, professional registration with a relevant body, and completion of a suitable health and safety test. Designers and principal designers submitting evidence of competence do not need to obtain a Certification Scheme for Construction Skills ( CSCS) card to prove their competence, nor is a CSCS card necessary to access a...
This marks the first stage of the regulator’s climate‑related financial disclosure regime to be enforced, covering all FCA‑authorised firms, with rules on the labelling and marketing of investment products arriving later this year from July (see FCA, PS23/16: Sustainability Disclosure Requirements ( SDR) and investment labels, 28 November 2023). The regime extends to regulated activities undertaken by private enterprises, listed companies and public sector bodies alike. These measures are intended to ensure that statements made by regulated entities about the sustainability credentials of supposedly green products and services are fair, clear, not misleading, and consistent with the sustainability profile of the product or service. Yet are the new rules sufficient to resolve the problem of misleading information about a company’s green credentials and its products and services? Are these anti‑greenwashing provisions anything more than a greenwashing exercise themselves? They play well in public...
Frost and another v The Good Box Co Labs Ltd and others [2024] EWHC 422 ( Ch) What are the practical implications of this case? This judgment addresses two discrete issues relating to claims by office-holders for further remuneration under the Insolvency ( England and Wales) Rules 2016 ( IR 2016), SI 2016/1024, Pt 18. It confirms, first, that office-holders who have demitted office — including where an administration has ended with approval of a remuneration plan — continue to have standing to apply for additional remuneration, notwithstanding the literal reading of IR 2016, SI 2016/1024, r 18.28. Second, the judgment offers practical analysis of the range of orders that may properly be sought by means of such an application. The court concluded that an application to be paid remuneration over and above an agreed payment on account does not fall within IR 2016, SI...
Hyde (as joint trustee in bankruptcy of James Stunt) v Stunt [2024] EWHC 630 ( Ch) What are the practical implications of this case? The ruling reiterates the established principles applied when deciding contested ownership of property and, in this matter, a work of art (the ‘ Painting’). It confirms the approach taken where questions of contract and trusts arise to determine title in a civil dispute. As ICC Judge Jones observed, this was a case about the law of contract and trusts to decide ownership, set against a backdrop of relatively limited documentation and witnesses striving to recall events from more than a decade ago. The judgment therefore underscores how the court evaluates sparse records and long-faded memories when resolving such issues. The court also considered the implications where property has been made subject to a restraint order under the Proceeds of Crime Act 2002 ( POCA...
In this issue: Probate Elderly and vulnerable clients UK taxes for Private Client HMRC Manuals updates Budget and Finance Bills Pensions, insurance and tax efficient investments Scotland, Wales and Northern Ireland International Question of the week Daily and weekly news alerts Lex Talk®Private Client: a Lexis®PSL community New and updated content Dates for your diary Trackers Useful information Probate HMRC publishes updated IHT400 notes and guidance on applying for a grant on credit HMRC has revised the IHT400 notes to incorporate updates from the Spring Budget 2024 and an alteration to the probate process, adding a grant on credit section. HMRC has likewise issued fresh guidance on seeking a grant on credit when it is not possible to raise the funds to pay inheritance tax. See: LNB News...
According to the International Underwriting Association ( IUA), initial proposals devised by the Institute of Chartered Accountants in England and Wales ( ICAEW) risked making reasonably priced cover harder for smaller firms to obtain. The ICAEW has been reviewing a package of changes to the terms and conditions that accountancy practices should maintain within their professional indemnity insurance, including increasing the minimum indemnity limit from £1.5m to £2m. Yet certain parts of the plan drew criticism, notably a provision requiring six years of run-off cover to apply once a business stops trading, which would take effect after the firm ceases operations......
Labour's Shadow Chancellor of the Exchequer, Rachel Reeves, will confirm plans to require more tax avoidance schemes to register with HMRC. Reeves says the move could bring in about £700m in 2025, rising to £5.1bn over five years. She will also pledge to shut loopholes worth £2.6bn in the non-domicile rules for people living in the UK who are recorded as non-residents for tax purposes. These rules were recently reworked as part of the Spring Budget presented to Parliament. On 8 April 2024, Reeves argued that, at a time when working people in Britain are being asked to contribute more because of the Conservatives’ economic failures, it is wrong that a minority continue to avoid paying what they owe. The Chancellor of the Exchequer, Jeremy Hunt, stated on 6 March 2024 that the government would abolish the current tax system for...
State aid AG issues opinion recommending Court of Justice should set aside the General Court’s judgment and annul the Commission’s decision regarding tax breaks granted by the UK to certain multinational groups between 2013 and 2018 Advocate General Medina has delivered his opinion in the appeals in the following Joined Cases, arising from the Commission’s 2019 decision and the General Court’s judgment. C-555/22 P United Kingdom v Commission C-556/22 P ITV v Commission and Others C-564/22 P LSEGH ( Luxembourg) and London Stock Exchange Group Holdings ( Italy) v Commission and Others The appeals contest the General Court’s judgment in Joined Cases T-363/19 and T-456/19, which dismissed an action for annulment against the Commission’s decision of 2 April 2019 ( SA.44896). In that decision, the Commission found that, during 2013–2018, the UK had provided unlawful State aid to certain multinational groups via tax...
In this issue: International arbitration Investment treaty arbitration Institutional and ad hoc arbitration Daily and weekly news alerts New and updated content International arbitration France—third parties—enforcement proceedings—intervention In India v Devas Shareholders and US Companies, the Paris Court of Appeal ruled on 13 February 2024 that entities not party to the arbitration (the US Companies), to whom the Devas shareholders had validly assigned their rights in the arbitral awards, were permitted to intervene in India’s appeal against the exequatur of those awards. This applied even though the relevant provisions of the French Code of Civil Procedure for enforcement and annulment do not expressly provide for such participation. More broadly, the decision confirms that, unless the arbitration agreement expressly limits or prohibits the transfer of rights to third parties, those subrogated to the rights of an original party may intervene in...
In this issue: Trade marks/passing off Patents Copyright General IP Daily and weekly news alerts New and updated content Dates for your diary Trackers Useful information Trade marks/passing off Duties owed in fiduciary relationships and operation of section 10B of the Trade Marks Act 1994 ( Quantum Advisory v Quantum Actuarial) Lord Justice Newey delivered a trade mark‑focused Court of Appeal decision arising from a complex series of disputes between Quantum Advisory Ltd ( Qu Ad) and Quantum Actuarial LLP ( Qu Ac), the pensions‑fund actuarial services provider to which Qu Ad, following a corporate reorganisation, had outsourced the running of its business under a Services Agreement. At first instance, His Honour Judge Keyser found that Qu Ac breached fiduciary obligations owed to Qu Ad by applying for three trade marks featuring the words ‘ QUANTUM...
In this issue: New technologies Data protection Advertising, marketing and sponsorship Reputation management Lex Talk®TMT: a Lexis®Nexis community Daily and weekly news alerts New and updated content Dates for your diary Trackers Useful information New technologies Comparing the UK and EU approaches to AI regulation Law360: In February 2024, the UK Department for Science, Innovation and Technology released the government’s response to its consultation, ‘ A pro-innovation approach to AI regulation’, which began in March 2023. See: Comparing the UK and EU approaches to AI regulation. European Commission adopts new safety measures for manned VTOL and drone operations The European Commission has brought in measures to tackle safety issues linked to emerging air mobility concepts and services, seeking to ensure operations match the safety of crewed aviation. They cover both crewed vertical take-off and landing ( VTOL)...
In this issue: Corporate insolvency processes Personal insolvency Insolvency litigation Property insolvency Daily and weekly news alerts Key dates for R& I professionals New content Corporate insolvency processes No triable issue raised over settlement reached by former director ( Re Windrush Alliance UK CIC) The court found that Windrush Alliance UK CIC (the company), a social housing provider, failed to show a real and substantial dispute capable of justifying the setting aside or striking out of the winding-up petition brought against it. The core concern was that the current directors appeared to be bound by a settlement agreement concluded by a former director. Complaints about that director’s conduct, and any contraventions of the regulatory regime attaching to the business, were irrelevant to the question to be determined at the hearing of the petition. There was no reason to reopen the...
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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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