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 Sole traders, informal partnerships and outdated partnership deeds are common.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
Geoffrey Richard Haworth and others v The Commissioners for HMRC [2024] UKUT 58 ( TCC) The taxpayers were settlors of family trusts that participated in a ‘round‑the‑world’ tax arrangement aimed at avoiding UK CGT on share disposals connected with a stock market flotation. For the plan to succeed, it depended on the trusts’ place of effective management ( POEM) being in Mauritius at the disposal date, via the UK– Mauritius double tax treaty residency tie‑breaker. The arrangement closely resembled that in Smallwood, where the Court of Appeal upheld the Special Commissioners’ finding that, at the material time, the trusts’ POEM was the UK rather than Mauritius. Taking account of those Smallwood rulings, the FTT examined POEM by identifying where genuine top‑level (that is, realistic and positive) management of the trusts actually took place. Applying that framework, and on the evidence, the FTT...
Mergers The Commission approved: the acquisition of joint control of Alteryx, Inc. by Clearlake Capital Group L. P. and Insight Venture Management LLC ( M.11440) following a phase I review—see also Midday Express the acquisition of sole control of WESTFA Energy Gmb H by Mabanaft Gmb H & Co......
A representative for Dentons UK and Middle East LLP stated that a Solicitors Disciplinary Tribunal panel had found it had not violated anti-money laundering rules while acting for a politically exposed client from a former Soviet state. The firm maintained it had adhered fully to the relevant regulations that applied at the time, at all material times......
In 2021, the European Commission tabled a Platform Work Directive to improve conditions in platform-based work by, among other measures, ensuring accurate classification of platform workers’ employment status and advancing openness, fairness and accountability in the algorithmic oversight of their work. This marked the Commission’s attempt to bring the expanding gig economy under regulation. In December 2023, the preparatory bodies of the European Parliament and the Council of the EU reached a provisional deal on the Directive. Such provisional arrangements must still be formally endorsed by the Parliament and the Council (i.e. EU Member States)......
What key changes relating to trust law are being introduced by the Act? The Act—chiefly TS( S) A 2024, Pt 1—will, once commenced, stand as a comprehensive statement of Scots trust law. Its purpose is to present a clear, coherent articulation of Scots trust law that meets contemporary needs. Aspects of the existing framework that have long worked effectively are rearticulated in the Act, sharpened to reflect current practice. Some provisions introduce new rules, while others sweep away historic doctrines now viewed as unfit for purpose. Chapter 1 ( TS( S) A 2024, ss 1–12) regulates the appointment, assumption, resignation, and removal of trustees. Key developments include: a guardian (including a continuing attorney) being able to resign on behalf of an incapable trustee ( TS( S) A 2024, s 6); and the extra-judicial removal of a trustee by trustees and beneficiaries in limited...
Re Link Fund Solutions Ltd [2024] EWHC 250 ( Ch) What are the practical implications of this case? This judgment will interest practitioners seeking to understand the court’s approach to sanctioning a scheme of arrangement for an FCA‑regulated entity. It underscores the scheme’s flexibility and the advantages of engaging early with relevant stakeholders. Of particular note was the appointment of an independent investor committee and an independent investor advocate, who engaged directly with creditors and reported to the court on the adequacy of the Scheme. That mechanism created a practical and accessible forum to address creditors’ common questions and concerns, and to improve the overall flow of communications. The independent investor advocate also served as a single point of contact for creditors and channelled feedback about how information on the Scheme might best be communicated in a more ‘user friendly’...
Additional developments Alongside the full coverage in the Financial Services news feed on 8 March 2024, subscribers may wish to note the following: FCA: Whistleblowing quarterly data 2023 Q3 FCA: Whistleblowing quarterly data 2023 Q4 OJEU: Commission Implementing Regulation ( EU) 2024/796 of 4 March......
Latest REUL reform SIs laid for sifting The following statutory instrument was presented for sifting on 5 March 2024: Pressure Equipment ( Safety) ( Amendment) Regulations 2024 A complete list of all proposed negative procedure SIs under REUL( RR) A 2023 is available here. Sifting process for proposed negative procedure SIs introduced under REUL( RR) A 2023 REUL( RR) A 2023 confers a suite of delegated powers permitting the government and the devolved administrations to bring forward SIs to reform REUL and assimilated law. The principal legislative powers appear in REUL( RR) A 2023, ss 11–16. The key procedural requirements, including parliamentary scrutiny arrangements, for these instruments are set out in REUL( RR) A 2023, s 20 and REUL( RR) A 2023, Sch 4 Pt 1– REUL( RR) A 2023, Sch 5 Pt 1......
The EU’s General Court found that time started to run after the July 2014 posts, as roughly 300,000 Instagram users had liked the pop star’s pictures of a white trainer, posted when she took on the role of creative director at the sportswear giant. That interaction triggered the 12‑month grace window for Puma to apply for protection — which it failed to do until July 2016. According to the court, the photographs enabled observers to discern ‘all the features of the prior designs from various angles,’ thereby disclosing the design in advance. A Dutch footwear wholesaler, Handelsmaatschappij J Van Hilst BV, applied in 2019 to invalidate Puma’s filing, contending that multiple images from the star’s account years earlier had stripped the design of its individual character......
Mergers T& L Sugars/ Tereos merger meets the test for reference to phase 2 The CMA has concluded that the expected purchase by T& L Sugars Limited ( TLS) of Tereos United Kingdom and Ireland Limited’s UK packaging and distribution operation and business-to-consumer arm ( TUKI B2C), from Tereos SCA ( Tereos), satisfies the threshold for a phase 2 reference... TLS is a sugar producer that manufactures, refines, and supplies sugar and related products, including the Tate and Lyle brand, to UK supermarkets and other businesses such as grocery wholesalers, hotels, and cafes... TUKI B2C sources sugar from its European parent, Tereos, and runs a packaging and distribution facility in Normanton ( West Yorkshire) to sell packed sugar in the UK, including under the Whitworths brand... At phase 1, the CMA determined that the proposed deal gives rise to an SLC due to horizontal...
Mergers The Commission approved: the purchase of exclusive control of VOLTERRA S. A. by MYTILINEOS S. A ( M.11395) following a phase I review—see also Midday Express the purchase of joint control of Auberge Resorts LLC by MSD Hospitality Partners L. P.......
What is the background to the consultation? In February 2023, the government issued the Nationally Significant Infrastructure Projects Reform Action Plan, outlining proposals to make the infrastructure consenting regime “better, faster, greener, fairer and more resilient”. This built on commitments to overhaul the system set out in the National Infrastructure Strategy, the British Energy Security Strategy and the Powering Up Britain (2023) papers. Ministers acknowledge that modern, upgraded infrastructure is essential to securing energy supplies, enhancing environmental outcomes, providing transport links, and delivering water, wastewater and waste facilities to support economic growth, and that pressures on the system are evolving. Consent timetables have lengthened, while the number and intricacy of development consent orders ( DCOs) in preparation are rising. Policy updates are needed more often, and the cumulative effects of schemes mean a strategic, rather than...
Jump to: Brexit SIs and sifting updates Made Brexit SIs laid in Parliament Draft Brexit SIs laid in Parliament 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 section provides updates on the most recent made and draft Brexit SIs laid in Parliament, together with notices on proposed negative Brexit SIs laid for sifting. Made Brexit SIs laid in Parliament Health and Safety and Nuclear ( Fees) ( Amendment) and Gas Safety ( Miscellaneous Amendment) Regulations 2024 SI 2024/322: These Regulations are issued under powers in the European Union ( Withdrawal) Act 2018, the Health and Safety at Work etc Act 1974 and the Energy Act 2013, in connection with Assimilated law. They revise two items of secondary...
To get a head start on putting the draft EU AI Act into practice, the European Commission chose to set up the EU AI Office before the Act’s formal adoption. This early move was intended to begin preparing for implementation of the draft EU AI Act without delay. The decision creating the EU AI Office took effect on 21 February 2024, though it could be amended once the EU AI Act is passed. Housed within the Commission, the EU AI Office sits in the administrative framework of the Directorate- General for Communication Networks, Content and Technology and follows its yearly management plan. It has been purpose-built to carry out and police the EU AI Act. The EU AI Office has a major remit in relation to general-purpose AI ( GPAI) models, with duties that cover assessing capabilities, overseeing GPAI models, and probing...
Amid these developments, the Foreign, Commonwealth & Development Office’s ( FCDO) strategy, ‘ Deter, disrupt and demonstrate— UK sanctions in a contested world’, released on 22 February 2024, sets out reflections on achievements, challenges and what lies ahead for the UK sanctions framework. The paper highlights that: international co-operation is central for the FCDO, covering both aligned sanctions and tackling circumvention routes in third countries businesses must balance strong, effective sanctions compliance systems and controls with avoiding over‑compliance the government may bring forward a new humanitarian exception to financial sanctions designated persons could soon seek the unfreezing of assets to fund Ukraine’s reconstruction the government is watching closely how the courts interpret relatively new UK sanctions regulations UK government focus A defining strand of the strategy is collaboration. It stresses the need for international...
Following the Spring Budget, HM Treasury ( HMT) signalled in accompanying papers that, while it remains wedded to the lifetime provider model, it is now 'exploring options'. From November 2023 to January 2024, the Department for Work and Pensions ( DWP) sought views on proposals enabling employees to keep saving into one retirement pot, instead of being auto-enrolled into a new defined contribution ( DC) plan each time they switch employer. The initiative drew pushback across the pensions industry, with many warning the changes could create more difficulties than they resolve. Steve Webb, the former pensions minister and now a partner at Lane Clark & Peacock, suggested Chancellor Jeremy Hunt was 'starting to cool' on the proposal......
Wicked Vision Ltd v Rice [2024] EAT 29 What are the practical implications of this case? This ruling is technically intricate because it engages with: construction of ERA 1996, s 47B; and consideration of what does and does not constitute the binding ratio of the Court of Appeal’s decision in Timis. Mr Justice Bourne holds that Timis is binding only so far as it establishes that ERA 1996, s 47B(2) does not bar a worker from advancing a detriment complaint against fellow employees where they bear responsibility for the dismissal itself. To the extent the case was read as indicating that, consequently, the employer could be vicariously liable, Bourne J considers that conclusion was not required for the disposal of the appeal and therefore is not part of the binding ratio. Rather, Bourne J gives prominence to Lady Justice Simler’s analysis in the EAT in Timis, with...
Consultation on the statement of strategy On 5 March 2024, TPR opened a consultation on the statement of strategy that trustees must file with their routine valuation papers from 22 September 2024, forming part of how DB scheme funding is planned and overseen. The consultation is set to run until 16 April 2024. Within the refreshed statement, trustees will be required to explain how it intends to handle long‑term liabilities via the investment approach, aiming over time to reach a position where there is minimal reliance on the sponsoring employer. This requirement sits as a core component of TPR’s finalised DB funding code, which has undergone several rounds of refinement since first being revealed in 2020......
Barker v Shokar [2024] UKUT 17 ( LC) What are the practical implications of this case? This judgment is a further reminder of the need to ensure that applications seeking rent repayment orders engage with every material aspect of the intricate definition of what constitutes a licensable house in multiple occupation. Applications should, therefore, be prepared to deal comprehensively with those material elements. Where a dispute arises over any material fact that bears upon that definition, evidence must be produced that satisfies the criminal standard of proof. Parties litigating in the First Tier Tribunal should also ensure that the Tribunal applies its mind to all essential elements of the definition of licensable houses in multiple occupation when deciding whether an offence under HA 2004, s 40 has been committed and, in turn, whether a rent repayment order can be made. What was the...
In this issue: Advertising, marketing and sponsorship Agency and distribution Contracts E-commerce International Procurement Supplier management Lex Talk®Commercial: a Lexis®Nexis community Daily and weekly news alerts New and updated content Dates for your diary Trackers Latest Q& A Advertising, marketing and sponsorship UK cookie-banner offenders heading for enforcement, with hopes on AI to track down more, ICO says MLex reports that companies persisting with unlawful online cookie banners are squarely on the Information Commissioner’s Office ( ICO) radar, its head said, while launching a simultaneous ‘hackathon’ to build artificial intelligence ( AI) tools to locate non-compliant sites. Information Commissioner John Edwards told a conference that enforcement against some of the UK’s biggest websites already flagged as non-compliant will follow shortly. He also used the speech to underline that society’s use of AI is his office’s most significant and urgent priority. See News Analysis: UK cookie-banner offenders heading for enforcement, with hopes on AI to track down more, ICO...
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 ]...