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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 Sole traders, informal partnerships and outdated partnership deeds are common.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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On 6 April 2024, the trade association warned that introducing so-called lifetime provider models risks undermining the progress already made since parliament brought in rules back in 2012 compelling employers to enrol staff automatically into workplace retirement savings schemes. In November 2023, the Department for Work and Pensions ( DWP) proposed changes that would let employees keep paying into a single retirement pot, rather than automatically opening a new plan each time they switch jobs. Ministers have encountered resistance to these ideas and seem to have cooled their tone noticeably on the overall package. The proposals are intended to tackle the steadily growing number of small pension pots. Among them is a 'stapling' approach, also called pot for life, that would permit workers to remain in the first scheme they started contributing to at the outset of their careers......
Supreme Court of Canada dismisses Eurobank appeal On 5 April 2024, the Canadian Supreme Court, by a 7–2 majority, turned down Eurobank Ergasias SA’s appeal in its case against Bombardier. The majority found in favour of Montreal‑based Bombardier and the National Bank of Canada, concluding that the bank had to withhold payment to Eurobank, the beneficiary of the letter of credit, owing to fraudulent conduct by the Hellenic Ministry of National Defence. The Court stated that the fraud exception governed the Greek bank’s demand for payment under the Canadian letter of counter‑guarantee. As Eurobank, as beneficiary, was aware of and participated in HMOD’s fraud, that misconduct was attributable to the bank itself. In dissent, two justices would have allowed the appeal, set aside the appellate rulings, and dismissed Bombardier’s action. The dispute stems from 1998, when Bombardier entered into a procurement contract with the Hellenic Ministry of...
Quantum Advisory Ltd v Quantum Actuarial LLP [2024] EWCA Civ 247 What are the practical implications of this case? Brand owners to exercise vigilance when granting powers to third parties over their brands While many lessons arise from this ruling, the standout, practical message for brand owners is to recognise the hazards inherent in delegating parts of, or the day-to-day running of, their enterprise to outside parties. Above all, keep firm control of the brand itself. Owners should scrutinise the terms with distributors, franchisees and other outsourced providers, and make it unmistakably explicit where any trade mark permissions start and end. On the flip side, those contracting with brand owners should treat this as a stark warning about the stringent duties that flow from agency and fiduciary relationships, and the serious fallout for breaching them in an attempt to secure a benefit or capture an asset for one’s own...
Irwin Mitchell Trust Corp v PW [2024] EWCOP 16 What are the practical implications of this case? A Deputy is a fiduciary and must not place itself in arrangements where duty and self-interest collide. This judgment indicates that principle has been overlooked in practice, fostering a sizeable - and lucrative - habit of appointing linked investment managers or advisers. The ruling is, accordingly, a significant restatement of the law and a clear signal that the court will not accept intentional conflicts of interest. The potential financial fallout for the businesses involved (and not only Irwin Mitchell) could be considerable. What was the background? PW lacked capacity to manage her property and affairs. Irwin Mitchell’s Trust Corporation ( IMTC) was appointed as Deputy. After a process assessing other asset managers alongside IMAM, in which PW’s husband participated, IMAM was chosen to oversee her...
Swindon Borough Council v Abrook [2024] EWCA Civ 230 What are the practical implications of this case? Viewed practically, the ruling cautions against resorting to ASBIs unless, in the non‑housing sphere under ABCPA 2014, s 2(1)(a), the impugned behaviour genuinely produces harassment, alarm or distress. The Court stressed, time and again, the requirement for convincing proof that the statutory threshold is actually satisfied. A ‘bald assertion’ about the impact of conduct will not suffice (para [108]). The evidential picture ought to contain a clear account of what was done and its real, or anticipated, consequences. That may come from an individual, or several people, who recount the conduct and explain that they experienced one of the three outcomes, and why. Alternatively, if such direct testimony cannot be obtained (para [103]), the applicant must put forward material which, with adequate descriptive...
Mergers The Commission issued the public version of its decision on Omers/ ABP/ Kenter ( M.11233)—see further, decision The Commission released the public version of its decision on EQT Future/ AM Fresh/ SNFL/ IFG ( M.10783)—see further, decision NOTE— For every ongoing merger investigation before the Commission, see further, EU mergers—ongoing cases tracker Foreign Subsidies Regulation The Commission published some further questions and answers addressing some of the most frequently asked questions ......
JC Bamford Excavators Ltd v Manitou UK Ltd and another company [2024] EWCA Civ 276 What are the practical implications of this case? JCB v Manitou is noteworthy because, pursuant to a settlement, JCB was allowed to pursue an appeal to reinstate the Patent. Accordingly, Manitou did not take part in the appeal, whereas the Comptroller General for Patents, Trade Marks and Designs (the ‘ Comptroller’) attended in accordance with Halliburton v Smith [2006] EWCA Civ 185. That decision makes clear that the Court of Appeal will not put back a patent previously ruled invalid unless the lower court’s conclusion is shown to be wrong (para [5]), and that the Comptroller may participate where he or she can assist. The claim interpretation that ultimately resulted in the revocation being overturned appears to have been advanced only at the appellate stage......
See Q& A: What CDD challenges could remote working present? If your practice falls within the scope of the Money Laundering, Terrorist Financing and Transfer of Funds ( Information on the Payer) Regulations 2017 ( MLR 2017), SI 2017/692, as amended, you are required to meet the statutory obligations at all times, regardless of how or where you work. The coronavirus ( COVID-19) outbreak drove a broad move to remote working that largely persists; nevertheless, confirming who your client is and checking their identity remains essential and central to client due diligence ( CDD). Offenders did not stop during the pandemic and some attempted to exploit the circumstances. With remote and hybrid models enduring, many of the CDD issues first examined then are still pertinent, as criminals continue seeking opportunities to take advantage. You should factor the risks of...
The Financial Services Compensation Scheme stated that sums recovered will help reduce levy charges for authorised firms, or increase pay-outs to impacted customers. The FSCS handles compensation for clients of failed financial services businesses. However, awards are capped at £85,000 per individual. The FSCS also noted that £2m of funds clawed back between 1 2023 and 31 March 2024 would be directed towards extra redress for customers whose losses exceeded the £85,000 threshold, beyond the standard compensation cap......
Wojciech Wiewiórowski, the European Data Protection Supervisor Speaking on the sidelines of a conference in Washington, DC, Wojciech Wiewiórowski warned that politicians may attempt to challenge core GDPR tenets, including data minimisation and purpose limitation. He suggested a review could come in 2025, and urged EU officials to be prepared to defend these principles. ‘ We are concerned that when the discussion on GDPR reform begins, it will begin with the principles,’ he said. Data minimisation: a controller should restrict the collection of personal data to what is necessary for a defined purpose. Purpose limitation: personal data ought to be collected for a specific purpose and not subsequently processed for uses that are incompatible with the original purpose......
White and others v Secretary of State for Health and Social Care; Cuthbert (executrix of the estate of Derek Barry Cuthbert, deceased) v Taylor Woodrow Construction Holdings [2024] EWCA Civ 244 What are the practical implications of this case? This decision is of real importance to practitioners, confirming the proper method for evaluating foreseeability in general and settling the uncertainty about how those principles apply to asbestos litigation In Cuthbert, the claimant took issue with the judge’s findings of fact, even though the deceased had provided two witness statements setting out his exposure to asbestos dust, and the defendant had no contrary evidence with which to challenge them. The claimant also complained that the defendant failed to seek evidence on commission during the deceased’s lifetime. The Court of Appeal rejected those criticisms, concluding that the defendant was entitled to put the...
Search for ‘ Encro Chat’ and you will be met with a deluge of criminal cases stemming from Dutch and French law enforcement’s recent penetration of the encrypted messaging platform. In the UK, Justice Ian Burnett, in the Court of Appeal of England and Wales on 16 March 2023 in R v Peter Murray, recorded 950 convictions tied to Encro Chat evidence, and 1,800 defendants awaiting trial where such material sits at the heart of the prosecution; most are in custody. The infiltration of the messaging tool has sparked multiple legal challenges across jurisdictions, notably in the Netherlands and the UK, as outlined below. Yet whether this category of computer-derived material should be admitted, when judged against the integrity of the data, remains largely untested. This piece examines the Encro Chat infiltration, the convictions, and the UK legal contests so far. It...
Arif Azim Co Ltd v Aptech Ltd, [ Arbitration Petition No 29 of 2023] [ Case name and citation] What are the practical implications of this case? The judgment clarifies limitation for filing a Section 11(6) application under the Arbitration Act. In the absence of an expressly stipulated period, the court resolved the issue by holding that Article 137 of the Limitation Act operates as the residual provision. This pronouncement settles the long‑running uncertainty surrounding the timeline for Section 11 applications. It will, in practical terms, guide parties on when to advance claims and move for the appointment of an arbitrator, helping them avoid the sting of limitation. Equally, the court's insistence on testing and rejecting non-arbitrable or dead claims at the threshold aims to shield parties from being drawn into drawn-out and costly arbitral proceedings. Such a filter should, ultimately, discourage needless...
Mergers The Commission authorised: the transaction conferring joint control of Smart Clinic S.r.l. to Generalie Italia S.p. A., Gruppo San Donato S.p. A., and GK Holding Italia S.r.l. ......
HMRC urges delays amid pension rule changes In a newsletter issued late on 4 April 2024, HMRC advised savers to hold off on certain payments and transfers until issues linked to rule changes are resolved. This covers situations where individuals have enhanced protection with lump sum entitlements above £375,000 ( US$472,000). The lifetime allowance — a tax break for pension savings set at just over £1m — will be removed on 6 April 2024. Chancellor of the Exchequer Jeremy Hunt set out the proposals in last month’s spring budget, leaving the tax authority and businesses with a very tight timetable. ‘ To indicate at such short notice that people should postpone taking benefits or transferring highlights how poorly these changes have been put into practice,’ said Andrew Tully, technical services director at Nucleus Financial, on 5 April 2024......
Nigel Barklem v HMRC [2024] EWHC 651 ( Ch) Film 2K incurred substantial tax losses in the 1999–2000 and 2000–2001 tax years (the Relevant Years). These were presented as trading losses and allocated among the partners in line with TMA 1970, s 12AA. For those years, the Claimant submitted self-assessment returns claiming sideways relief for his share of the partnership losses pursuant to what were then sections 380–381 ICTA 1988. To obtain such relief, ICTA 1988, s 381(4) required that Film 2K’s activities amounted to a trade conducted on a commercial footing, with profits that could reasonably be expected to be realised. HMRC opened enquiries into Film 2K’s partnership returns for each of the Relevant Years within time. It also told the Claimant that enquiring into the partnership return triggered deemed enquiries into his personal return under TMA 1970, s 28B(4). Under that...
Antitrust CMA issues correspondence to the nail technician community on adhering to competition rules. The CMA has sent an open letter to nail professionals, trade associations and membership organisations, reminding them of their duties under competition law. It also references press coverage about a campaign urging nail technicians to increase their prices in the media......
Additional developments Alongside the items reported in full in the Financial Services news feed on 8 April 2024, subscribers may wish to note the following further developments: UK Finance: The mounting pressure of regulatory change ESMA: 2024 schedule of the Executive Director FOS: Ombudsman News 190 Bo E: Minutes of the CBDC Academic Advisory Group - March 2024 FCA: Online Invoicing System user guide 2024 Beyond our daily and weekly news alerts, Financial Services subscribers can choose to receive intraday updates at midday and at the end of the day, offering a real time summary of the latest financial services developments occurring that day. If you would like to receive intraday alerts, please email...
Zephyrus Capital Aviation Partners 1D Ltd and others v Fidelis Underwriting Ltd and others [2024] EWHC 734 ( Comm) What was the background? The claimants are proprietors of aircraft leased to various Russian carriers. Those airlines insured the fleets with Russian insurers, who in turn placed reinsurance in the London and wider international markets under policies affording both ‘all risks’ and ‘war risks’ cover. After Russia’s invasion of Ukraine in February 2022, the claimants brought the leases to an end and sought the return of the aircraft. The Russian airlines did not hand them back and, two years on, the aircraft still remain in Russia. The claimants issued multiple proceedings in the English Commercial Court against insurers and reinsurers, pursuing approximately US$10bn for the loss of the aircraft. At the outset, all reinsurers contested the English Court’s jurisdiction, relying on the Russian ECJs. By 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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