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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 Sole traders, informal partnerships and outdated partnership deeds are common.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: UK immigration control: how it works Sponsored work Business, investment and non-sponsored work Challenging immigration decisions and enforcement EU law rights and EU Settlement Scheme Citizenship applications Daily and weekly news alerts New and updated content New Q& As UK immigration control: how it works House of Lords Secondary Legislation Scrutiny Committee questions HC 556 changes to the Immigration Rules The House of Lords’ Secondary Legislation Scrutiny Committee has raised concerns about Statement of Changes in Immigration Rules HC 556, which brings in two distinct packages of amendments covering the Ukraine Scheme and Skilled Worker/ Health and Care visas. The Committee says the Explanatory Memorandum gives poor justification, with a key parallel policy shift on Ukraine left unexplained, and other reasoning described as weak or unpersuasive. On the health and care changes, the Committee flags the absence of impact evidence, arguing this prevents Parliament from performing effective scrutiny. It also notes further...
In this issue: Brexit SIs Post- Brexit transition guidance Coronavirus ( COVID-19) Constitutional and administrative law State accountability and liability Equality and human rights State security and intelligence Subsidy control and State aid Public procurement Projects and infrastructure Management and strategic planning Daily and weekly news alerts New and updated content Dates for your diary Trackers Useful information Brexit SIs REUL( RR) A 2023 SI Bulletin—drafts laid for sifting on 5 March 2024 The Retained EU Law ( Revocation and Reform) Act 2023 grants a broad suite of powers, enabling the relevant national authorities to reshape retained EU law by using secondary legislation to amend, revoke, restate or replace REUL and assimilated law. Under the REUL( RR) A 2023, specified statutory instruments—referred to here as ‘ REUL reform SIs’—must undergo an initial sifting stage to confirm the correct parliamentary route before they are formally laid in Parliament. The sifting committees set out their recommendations in periodic reports. If either committee advises that a...
In this issue: Employee Benefit Trusts Tax treatment Company law, governance and regulatory matters HMRC Manuals tracker Useful Information Weekly highlights from other practice areas Employee Benefit Trusts HMT consults on the effectiveness of the MLRs HM Treasury ( HMT) has launched a consultation reviewing how effective the Money Laundering, Terrorist Financing and Transfer of Funds ( Information on the Payer) Regulations 2017 ( MLR 2017), SI 2017/692, are that place obligations on a wide spectrum of businesses to identify, detect and deter money laundering and terrorist financing. Responses are invited by 9 June 2024, and the consultation covers four core themes, including possible reforms to the Trust Registration Service ( TRS) rules—signalling an intention to concentrate registration duties on the highest‑risk trusts. A proposal likely to interest Share Incentives practitioners is a potential de minimis exemption from TRS...
Insurance & Reinsurance weekly highlights-14 March 2024 In this issue: Ukraine conflict Types of insurance Market practice New and updated content Case trackers Key dates Daily and weekly news alerts Lex Talk®Insurance: a Lexis®Nexis community Ukraine conflict Aviation claims- An Irish aircraft operating company has broadened its action by naming 24 additional reinsurers in a bid to recover US$44m for a plane leased to a Russian airline and retained there after the invasion of Ukraine; see the report on more insurers being pursued over a jet stranded in Russia... Types of insurance Construction- The Building Safety Act 2022 ( BSA 2022) received Royal Assent on 28 April 2022, heralding the most far‑reaching shake‑up of building safety in 40 years. It revises how buildings are designed and built, and how high‑rise residential properties are managed, with extensive secondary...
In this issue: Criminal procedure and evidence Appeal and judicial review Bribery, corruption, sanctions and export controls Environmental offences Financial services and pensions offences Food safety and hygiene offences Fraud, forgery, tax and theft offences Health and safety and corporate manslaughter offences Insolvency offences and Companies Act offences Money laundering International Other corporate crime news Daily and weekly news alerts New and updated content Dates for your diary Trackers Useful information Criminal procedure and evidence CPRC and Mo J update Criminal Appeal Office guidance for lodging appeals The Criminal Procedure Rule Committee ( CPRC) and the Ministry of Justice ( Mo J) have revised the Criminal Appeal Office’s guidance on submitting appeals. See: LNB News 07/03/2024 44. CTJ publishes speech by Master of the Rolls on AI The Courts and...
This issue includes Air emissions and climate change Brexit Contamination and pollution Energy efficiency and buildings Energy for environmental lawyers Environmental assessment Environmental disputes and proceedings Environmental information Environmental issues in transactions Environmental permits and consents Environmental taxes, reliefs and incentives ESG and sustainability Hazardous substances and chemicals Health and safety Sources of environmental law ( UK, EU, international) Waste Waste producer responsibility regimes Water, flooding and drainage Wildlife, biodiversity and habitat conservation Daily and weekly news alerts New and updated content Trackers Useful information Air emissions and climate change Court finds there is no presumption favouring repurposing and re-using buildings in the NPPF ( Marks and Spencer plc v Secretary of State for Levelling Up, Housing and...
In this issue: Data protection Cybersecurity Confidential information Daily and weekly news alerts New and updated content Data protection Court of Justice ruling clarifies limited role of IAB Europe in TCF The Court of Justice has defined IAB Europe’s limited role through its judgment in IAB Europe v Gegevensbeschermingsautoriteit. That decision relates to IAB Europe’s appeal against the Belgian Data Protection Authority ( APD)’s February 2022 finding concerning IAB Europe and the Transparency and Consent Framework ( TCF). It follows the Belgian Market Court’s September 2022 interim judgment, which posed questions to the Court of Justice for a preliminary ruling and concluded that the APD’s decision lacked sufficient substantiation and did not reach the required standard for proper investigation and fact-finding. According to IAB Europe, the ruling delivers much-needed clarity on the notions of personal data and of (joint)...
WM Morrison Supermarkets plc v HMRC [2024] UKFTT 181 ( TC) Under Group 1 of Schedule 8 to the Value Added Tax Act 1994 ( VATA 1994), food is ordinarily zero-rated, though specified excepted items are taxed at the standard rate. By way of example, cakes attract the zero rate, whereas confectionery is subject to VAT at the standard rate. In this case, it was common ground between the parties that, if the items under consideration were not confectionery, they would fall within the scope of the zero rate......
Omooba v (1) Michael Garrett Associates Ltd (ta Global Artists) (2) Leicester Theatre Ltd [2024] EAT 30 In Omooba v (1) Michael Garrett Associates Ltd (ta Global Artists) (2) Leicester Theatre Ltd [2024] EAT 30, Employment Appeal Judge Jennifer Eady decided the lower tribunal had been correct to reject Seyi Omooba’s complaint of religious discrimination after Leicester’s Curve Theatre and the talent agency Global Artists removed the actor from the part of Celie, a lesbian character, following controversy about a 2014 Facebook post stating that homosexuality is a sin. Eady J confirmed the tribunal’s view that the theatre did not act because of her beliefs. Instead, she found the decision was driven by apprehension about the consequences of the media backlash for the theatre’s finances and the agency’s survival......
The UK division of Domino's announced it has entered into a binding deal to purchase the remaining 85% stake as part of the transaction in Shorecal Ltd, the largest Domino's franchisee operating across the Republic of Ireland and Northern Ireland. The balance is being acquired from existing holders Charles, Adrian and Anne Caldwell, together with investment vehicle SC Holdings I Ltd. Legal counsel details for both Domino's and the Irish business were not immediately disclosed. The consideration under the agreement is €72m for Shorecal, with 61% to be settled in cash and the other 39% satisfied in shares. Domino's will also repay €19.9m of......
Case of Iliria SRL v Albania App no 31011/09 What are the practical consequences of this case? This judgment vividly illustrates that the Article 6(1) ECHR guarantee of a fair hearing operates as a tool to examine and assess national procedures for recognising and enforcing international arbitral awards in practice within domestic legal systems. Where extended holdups in exequatur proceedings are not the applicant’s fault, the ECt HR can step in and declare a breach of Article 6(1). That is exactly what occurred in Iliria v Albania. The ruling is a positive addition to the framework governing member state courts’ recognition and enforcement of arbitral awards, offering welcome support to the overall regime applied by those courts......
Northumbria Healthcare NHS Foundation Trust v HMRC [2024] EWCA Civ 177 It was undisputed that the appellant, Northumbria Healthcare NHS Foundation Trust, qualified as a public authority for the purposes of section 41A of the Value Added Tax Act 1994 ( VATA 1994). The question was whether, in providing car parking facilities, the Trust satisfied the two statutory conditions in VATA 1994, s 41A for treatment as a non-taxable person. The car parking services had to be supplied in the course of activities undertaken by the Trust acting as a public authority; and The supply must not give rise to a significant distortion of competition. The Court concluded that both requirements were fulfilled. The notion of a “special legal regime” was pertinent to the first condition and stems from Court of Justice of the European Union authority on the...
The appeals commission, in its ruling of 13 December 2023, determined that the royalty levy was not a charge on profits and therefore represented a cost of carrying on business within the relevant jurisdiction. Consequently, it concluded the company ought not to have borne a €5m tax charge. The TAC withheld the appellant’s identity, describing it as a company incorporated in Ireland and resident for tax there. According to the decision, the company worked closely with licensees in other countries to distribute its products. Those licensees applied royalty withholding to sales proceeds, consistent with local withholding requirements. The company treated the amounts as a deductible business expense, contending......
Marks and Spencer plc v Secretary of State for Levelling Up, Housing and Communities and others [2024] EWHC 452 ( Admin) What did the court decide? This legal challenge by M& S concerned the Secretary of State’s refusal of permission to demolish its Oxford Street flagship and replace it with a new nine storey mixed office and retail scheme. M& S succeeded on five of the six grounds. The High Court found the decision unlawful because the Secretary of State misread the NPPF, treating it as if it imposed a strong presumption for re‑using the existing building when no such presumption exists. He also failed to give adequate reasons for departing from the inspector’s conclusions. The judgment also confirms that offsetting requirements in the London Plan relate to operational carbon, not embodied carbon. This case offers increased clarity for the planning system for...
Bharaj v (1) Santander UK PLC (2) Simmons (3) Robinson [2023] EAT 152 Employment Appeal Tribunal Judge Mary Stacey of the Employment Appeal Tribunal affirmed the employment tribunal’s decision to dismiss the claim brought by ex-senior manager Simran Bharaj after she declined to obey a court order to exchange witness statements with the bank shortly before a January 2021 hearing, in a judgment issued on 8 March 2024. Judge Stacey held that the claimant had sufficiently surmounted the personal circumstances that had hampered her preparation of the litigation, and that she had managed to re-draft her witness statement......
Beyond the articles reported in full in the Financial Services news feed on 13 March 2024, subscribers may wish to note these further developments: ECB: The single supervisor ten years on: experience and way forward APPG Banking: Building our SME Manifesto: call to action Insurance Europe: Insurers: EU’s Package Travel Directive review must strike the right balance AFME: Buy and sell side unite on joint AFME/ IA proposals for a future UK post-trade transparency model for corporate and sovereign bonds OJ: Council Implementing Regulation ( EU) 2024/849 of 12 March 2024 implementing Regulation ( EU) No 269/2014 concerning restrictive measures in respect of actions undermining or threatening the territorial integrity, sovereignty and independence of Ukraine OJ: Council Decision ( CFSP) 2024/847 of 12 March 2024 amending Decision 2014/145/ CFSP concerning restrictive measures in respect of actions undermining or threatening the territorial integrity, sovereignty and......
Mergers The Commission authorised: the takeover of joint control of Cotiviti Intermediate Holding Corp. by KKR & Co. Inc. and Veritas Capital Fund Management, L. L. C. ( M.11454) after a Phase I review—see more in Midday Express the takeover of joint control of Recurrent Energy B. V. by Canadian Solar Inc. ......
See Q& A: Where trustees of a relevant property trust choose to use their power of appointment to appoint in favour of trustees of a disabled person’s trust, must the receiving trust’s trustees become liable to pay inheritance tax periodic charges and exit charges accordingly?......
A three-judge panel affirmed a Manhattan district judge’s ruling to refuse Bon Sens.org ( Bon Sens)’s application for discovery intended for use in a foreign proceeding. The organisation also sought the communications to use in its lawsuit against the Government of France, in which it alleged that France and several other countries had unlawfully granted Pfizer immunity from liability linked to the coronavirus vaccines. Bon Sens says it is a collective of ‘citizens, artisans, entrepreneurs, farmers, doctors [and] teachers’, adding that ‘people of good will and common sense have decided to act to face the health and ecological challenges that the world will face in the coming decades.’ According to its website, it also backs scientific studies and pursues legal actions against the French Government in the name of transparency......
What are the practical implications of this case? This ruling offers reassurance to the development industry that the method used thus far for the cumulative assessment of carbon emissions is lawful, and it also has important ramifications for litigation that is currently in train. On 19 February 2024, the High Court issued its judgment in R ( Save Stonehenge World Heritage Site) v Secretary of State for Transport [2024] EWHC 339 ( Admin), addressing the consenting of the A303 ( Amesbury to Berwick Down) Development Consent Order. Ground 7 contended that the Secretary of State’s handling of the environmental impact assessment was unlawful in respect of the cumulative effects of greenhouse gas ( GHG) emissions from the DCO project alongside other committed highway schemes. On 6 November 2023, the court agreed to stay this ground pending the Court of Appeal’s determination in...
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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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