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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 Sole traders, informal partnerships and outdated partnership deeds are common.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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Beyond the items reported in depth in the Financial Services news feed on 19 March 2024, subscribers might wish to note the following further developments set out here below: Council Regulation ( EU) 2024/898 of 18 March 2024, which revises Regulation ( EC) No 147/2003 on specific restrictive measures applicable to Somalia Council Decision ( CFSP) 2024/882......
Current position Regarding certain affected security, we note an entry now visible in the filings section of the Companies House register stating that material once regarded as part of the register is no longer treated as such by the registrar. Although the charges register has also been updated—so the relevant registered security once more appears as outstanding—there is no clear connection drawn between that note, the amendments to the charges register, and the earlier incorrect submission (evidence of which has likewise been removed). To any third party—even directors of the relevant company or the security holder—it is not immediately clear what this new entry pertains to unless they were already aware that the unauthorised filing had been accepted. Since the issue was identified, the registrar has made no public statement about the incident, leaving uncertainty over what actually occurred, why it occurred, and how many...
Consult Practice Note: The water industry and special administration—new regime. For special administration at a glance, see Special administration—overview......
Mergers The Commission approved Petronord Gmb H & Co.'s acquisition of exclusive control over Petrocargo Mineralöllogistik Gmb H and Hempelmann Wittemöller Gmb H both entities......
Italy and France, two countries that had voiced concerns over the law’s effect on their businesses’ competitiveness, accepted Belgian eleventh-hour concessions that lift the annual revenue threshold for companies to be caught by the law from €300m to €450m. According to the agreed text, only companies with more than a thousand employees will fall within the scope of the law. Belgium, which has been chairing legislative discussions among member states as the current holder of the Council of the EU’s rotating presidency, also pared back some oversight provisions......
Delaney v HMRC [2024] UKFTT 214 ( TC) The taxpayer submitted a claim for entrepreneurs’ relief in her tax return for the year ended 5 April 2016. The claim related to the transfer of her business—operating two nursery schools—to her close company ( MDNSL). Until 3 December 2014, a person disposing of a business, including goodwill, to a connected limited company could claim entrepreneurs’ relief, reducing the capital gains tax rate from 28% to 10%. From 3 December 2014, by sections 169L and 169LA of the Taxation of Chargeable Gains Act 1992 ( TCGA 1992), that relief was withdrawn for such disposals. Under TCGA 1992, s 28, the timing of a disposal is the date on which the contract giving rise to it is made. The taxpayer maintained that a contract for the disposal existed before 3 December 2014. HMRC determined that, without a...
Nikhil Rathi informed attendees at the JP Morgan Pensions and Savings Symposium that regulations introduced in 2012, requiring employers to auto‑enrol staff into workplace retirement savings schemes, have profoundly altered the pensions landscape in Britain since then. Rathi noted that although 88% of employees now hold a workplace pension, up from 55% in 2012, many workers have not benefited equally. ‘ We should recognise auto‑enrolment for the success it has been,’ he said. ‘ But sizeable gaps and shortcomings remain.’ The FCA chief added that who benefits from automatic enrolment ‘largely depends on what generation you belong to’......
Melki v Bouygues and S Contracting UK Ltd [2024] EAT 36 What are the practical implications of this case? This judgment ranges across multiple points and can be challenging to digest. To grasp the framework within which the conclusion was reached, it is vital to remember the following sequencing and requirements: The claimant sought to lodge his appeal before amendments to the EAT Rules. At that time, to validly institute an appeal, the Notice of Appeal still had to be accompanied by a copy of the ET3 and the Grounds of Resistance. The claimant’s appeal against the Registrar’s refusal to extend the deadline for appealing was determined after the amendments to the EAT Rules had taken effect......
What are the practical implications of this case? This judgment offers practical direction to counsel weighing an application to the court to displace an arbitrator for apparent bias under section 24(1)(a) of the Act. At the same time, it spells out for arbitrators the kinds of objective conduct that may point towards apparent bias, irrespective of their own subjective opinions or any self-imposed discipline exercised when scrutinising the underlying evidence. The court underlined that allegations of apparent bias will be assessed through a measured and pragmatic lens. Its conclusion that mere professional acquaintanceship in a relatively small market will not, of itself, constitute a problem is encouraging for arbitration in sectors such as maritime and sport, where disputes routinely involve parties together with their factual and expert witnesses, and dispute resolution professionals who are professionally familiar with one another. The decision also serves as a...
Some 25% of financial advisers want pension reform to reduce the tax burden New findings from a November 2023 survey of 200 financial advisers by Aegon UK and research consultancy Next Wealth highlight key priorities among respondents, according to the study: 25% back pension reforms to ease the overall tax burden 17% call for a more consistent approach to pension rules such as the lifetime allowance 12% point to the need for simpler tax and pension systems Steven Cameron, pensions director at Aegon, said the evidence clearly shows advisers want a future government to ease consumers’ tax burden to better support retirement clients. On 6 March 2024, the government announced a payroll tax cut as part of its election-year spring Budget. Chancellor Jeremy Hunt said National Insurance, the payroll tax deducted from workers’ earnings to fund government benefit programmes, would be reduced......
Mergers The Commission approved: the taking of exclusive control of Nordic Waterproofing Holding AB by Kingspan Holdings Ireland Limited ( M.11309) following a phase I review—see also, Midday Express the setting up of a joint venture by Italiana Petroli S.p. A. and EV Asset Holdings S.p. A.......
On 14 March 2024, the Court of Justice found that Ireland had 'failed to fulfil its obligations' under an EU directive after it allowed an extended deadline to lapse without transposing the Electronic Communications Code into domestic law. The Code outlines updated measures to oversee the internal market for telecoms networks, services and related facilities. The judgment states that 'such failures have a direct influence on the availability and deployment of very high capacity networks within the EU'. Member States had until 2020 to implement the telecoms reforms in full......
MOJ Tribunal Statistics (quarterly)— October to December 2023 What are the implications? Employment tribunals and the Employment Appeal Tribunal ( EAT) are still dealing with very substantial caseloads. Actions implemented by the Presidents of the Employment Tribunals in England and Wales—such as appointing more employment judges and launching a new virtual region—have started to lessen the burden, but a significant backlog of claims remains to be addressed. In January 2024, the Ministry of Justice issued a consultation proposing the reintroduction of employment tribunal fees. A core stated aim is that fees could motivate parties to resolve matters earlier through Acas, avoiding the need to issue tribunal claims and thereby easing current pressures (for more information see: Mo J consults on reintroduction of fees in employment tribunals and EAT, LNB News 29/01/2024 69). The consultation is open until 25 March 2024. The plans have met with...
Skip to: Brexit SIs and sifting updates Made Brexit SIs laid in Parliament Draft Brexit SIs laid in Parliament Draft Brexit SIs laid for sifting and sifting committee recommendations Post- Brexit transition guidance Editor’s picks—the practice area/sector view New and updated Brexit related content Lex Talk®Brexit: a Lexis®Nexis community Useful information Brexit SIs and sifting updates This area provides the latest on final and draft Brexit SIs placed before Parliament, alongside notices of proposed negative SIs submitted for sifting. Made Brexit SIs laid in Parliament Export Control ( Amendment) Regulations 2024 SI 2024/346: Using powers in the Export Control Act 2002 and Council Regulation ( EC) 428/2009 linked to Assimilated Law, these Regulations revise one item of UK secondary law and one piece of retained direct EU law concerning customs and trade. In force from 1 April 2024. See: LNB...
Mergers The CMA has opened an invitation to comment on the proposed purchase of Redrow plc by Barratt Developments plc—see the case page for more information. The CMA is consulting on undertakings in lieu regarding the expected takeover of Mick George Limited by Hanson Quarry Products Europe Limited—see the case page. NOTE— For every live merger currently before the CMA, consult the UK mergers—ongoing cases tracker. Competition policy The Energy Security Secretary has urged the CMA to examine competition across the home heating sector—see the press release. NOTE— For a synopsis of all ongoing competition law legislation, guidance and other policy developments, see the UK competition law—ongoing legislation and policy tracker. Upcoming dates For dates of forthcoming UK competition developments, see the UK Competition calendar......
Alongside the articles reported in depth in the Financial Services news feed dated 15 March 2024, subscribers might wish to note the following further updates of interest: The Global City: Transition Finance Market Review call for evidence ESMA: SMSG Advice on the Draft Guidelines on ......
Fire safety reinsurance facility On 13 March 2024, the Association of British Insurers ( ABI) announced that a fire safety reinsurance facility aims to expand insurers’ capacity to cover buildings pending remediation, while stimulating competition to draw more providers into the market. It is intended to bolster available capacity and encourage wider participation across the market. The facility, arranged by Mc Gill and Partners, is due to go live on 1 April 2024. It has backing from the ABI and the British Insurance Brokers’ Association and was created in the aftermath of the Grenfell disaster, when a high-rise residential block burned for 60 hours, resulting in 74 fatalities. The building’s external cladding contributed to the fire’s spread. Steve Mc Gill, founder and chief executive of Mc Gill and Partners, noted that insuring cladded, multi-occupancy properties presenting fire safety risks has long tested the sector. Yet the...
Digital Markets, Competition and Consumers Bill Addressing the House of Lords late on 13 March 2024, Department for Culture, Media and Sport minister Stephen Parkinson outlined forthcoming changes to the Digital Markets, Competition and Consumers Bill, set to be tabled at its third reading in the Upper House on 26 March 2024. The revisions would block ownership of UK newspapers and news magazines by foreign governments. Parkinson cautioned that allowing state-backed takeovers of British news outlets could undermine public confidence in those vital institutions, noting that every foreign state pursues its own interests, which may not align with the UK’s priorities or values. The first high-profile case likely to be caught by the new provisions is Red Bird IMI’s bid for the Telegraph Media Group, publisher of the daily and Sunday titles. Red Bird IMI is 75% financed by the United Arab Emirates and...
Ocean on Land Technology ( UK) Ltd and another company v Land and others [2024] EWHC 396 ( IPEC) What are the practical implications of this case? This ruling clarifies when certain evidence can be admitted, notably concerning without prejudice communications, within IPEC claims. As the IPEC caters for shorter, simpler, lower-value disputes, parties ought to pause before bringing any interim application and first attempt to resolve the point. The court will approach applications through a strict cost–benefit lens, and the decision emphasises that elaborate interim hearings and applications on marginal issues should be uncommon in the IPEC. It follows that interim steps must align coherently with the questions that will matter at trial. The same approach governs witness evidence: parties should confine themselves to the genuinely contested matters. On admissibility of without prejudice material, the judgment underlines the court’s...
Following the close of submissions on 14 March 2024, High Court judge James Mellor said he would deliver a full judgment in due course, but made clear he was satisfied that Wright’s assertions that he is Satoshi were untrue. ' I'm prepared to say this: Dr Wright is not the inventor of bitcoin,' Judge Mellor stated. ' Dr Wright is not the author of the bitcoin white paper. He is not the person who adopted the name Satoshi Nakamoto.' He explained he was content to reach these provisional conclusions immediately, without any hesitation, because 'the evidence is clear'. The Crypto Open Patent Alliance ( COPA), a coalition of cryptographers, brought the case seeking to prevent Wright from asserting that he created Bitcoin. At the outset of the trial, COPA told the court that Wright is lying and engaging in forgery when he claims to be...
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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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