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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 Sole traders, informal partnerships and outdated partnership deeds are common.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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Delta Sport Handelskontor Gmb H v European Union Intellectual Property Office, T-537/22, ECLI- EU- T-2024–22 What are the practical implications of this case? Article 8(1) of Regulation ( EC) No 6/2002 states that Community design protection does not extend to shapes whose appearance is determined by technical function, nor to designs concerning interconnections. Such subject matter is intended for patent protection, which is time-bound and subject to pre-grant examination. Read together with Article 8(1), the court also examined Article 8(3) of Regulation ( EC) No 6/2002, which permits protection for designs of products that belong to a modular system, even where interconnection features are present. The ruling confirms that the modular systems exception applies even if a feature of the design is not solely the result of technical requirements. It further confirms that the onus to prove...
On 13 February 2024, the government set out a package of actions aimed at accelerating housing delivery. Among these were plans to revise national planning policy; see News Analysis: Consultation proposes to strengthen national planning policy on brownfield development. In parallel, it made the Town and Country Planning ( General Permitted Development) ( England) ( Amendment) Order 2024 ( GPDO Amendment Order), SI 2024/141, extending the range of premises captured by Class MA of the Town and Country Planning ( General Permitted Development) ( England) Order 2015 ( GPDO), SI 2015/596, Sch 2 Pt 3, which authorises the change of use from commercial, business and service uses to dwellinghouses. The government also issued a consultation proposing amendments to permitted development rights in the GPDO, to encourage the ‘gentle’ densification of towns and cities......
Brown and another v HMRC [2024] EWCA Civ 92 The arrangement in question comprised the following pre-arranged steps: the taxpayers incorporated an unlimited company the taxpayers contributed cash of an amount sufficient to fund the purchase by taking up shares and promissory notes in the company at completion: the company paid the vendors the agreed purchase price for the property and thereby acquired the property, at the same time, the company reduced its capital and made a distribution in specie of the property to the taxpayers The scheme was promoted on the footing that, as a consequence of these steps, no SDLT arose on the acquisition of the property: by the company on its purchase from the vendors, because the then...
In this issue: UK, EU and international regulators and bodies Authorisation, approval and supervision Prudential requirements Financial crime and sanctions Conduct requirements Investigations, enforcement and discipline Regulation of capital markets Regulation of derivatives Sustainable finance and ESG Banks and mutuals Mi FID II Consumer credit, mortgage and home finance Regulation of insurance Payment services and systems EEA Agreement Annex IX ( Financial Services) Financial Services Enforcement Database Daily and weekly news alerts Intraday news alerts New and updated content Key dates for financial services practitioners UK, EU and international regulators and bodies Ho L committee calls for ‘ Office for Regulatory Performance’. The House of Lords Industry and Regulators Committee has issued a report on how UK regulators perform, their...
Mercy Global Consult Ltd (in liquidation) v Adegbuyi- Jackson and others [2024] EWHC 171 ( Ch), [2024] All ER ( D) 25 ( Feb) What are the practical implications of this case? Arising on a consequentials hearing after a trial that granted equitable compensation for breach of duty, this ruling clarifies how that compensation should be assessed where proprietary remedies for the same breaches have also been made out. The guiding principle is restorative: the court's role is to return the claimant to the position they would have occupied but for the breaches. To avert over-recovery, the value realised through any successful proprietary claim must be credited in the calculation; absent such credit, the claimant would receive more than the actual loss and thus be over-compensated. What was the background?......
On 12 February 2024, Mr Justice Lionel Persey KC dismissed Hamsard One Thousand and Forty- Three Ltd’s action against AE Insurance Brokers Ltd. He identified multiple flaws in Hamsard’s case, citing evidential gaps and inadequate pleading of certain matters. Persey concluded that AE bore no liability to Hamsard for any breach of the duty to act as a competent broker. The policy at issue related to premises in Smethwick, West Midlands. Fusion Insurance Services Ltd voided the cover in 2014 after alleged non-disclosure that Hamsard’s directors had links to previously failed companies. The judgment also records that Hamsard failed to notify that the occupant, Incanite Foundries Ltd, entered administration in 2014. According to the decision, Hamsard’s owner, Mark Beresford, and AE director, Simon Rees, had collaborated since the late 1990s; Rees had arranged cover for Feldaroll Foundry, a business formerly owned by...
EU developments Sustainability reporting standards for listed SMEs and specific sectors to be postponed The Council of the EU and the European Parliament have struck a provisional deal to defer by two years the adoption of the European sustainability reporting standards ( ESRS) for third-country companies, SMEs and selected sectoral areas, thereby amending Directive ( EU) 2022/2464 (the Corporate Sustainability Reporting Directive)... Publication of this ESRS package moves from 30 June 2024 to 30 June 2026. Listed SMEs and companies in specific sectors will benefit from an extra two years to get ready for the revised reporting requirements. The timetable for third-country (ie non- EU) companies is unchanged: CSRD obligations and associated ESRS will apply for financial years starting on or after 1 January 2028. See: LNB News 08/02/2024 32. Source: Council and Parliament agree to delay...
In this issue: Corporate governance Financial services regulation Share capital Daily and weekly news alerts New and updated content Dates for your diary Trackers Useful information Corporate governance Sustainability reporting standards for listed SMEs and specific sectors to be postponed The Council of the EU and the European Parliament have reached a provisional accord to defer by two years the adoption of European sustainability reporting standards ( ESRS) for particular large third‑country businesses with EU turnover, alongside sector‑specific ESRS. This will modify Directive ( EU) 2022/2464 (the Corporate Sustainability Reporting Directive, CSRD). The plan is to shift publication from 30 June 2024 to 30 June 2026, giving undertakings extra time to embed the ESRS already in force and get ready for sectoral disclosures. See: LNB News 08/02/2024 32. Financial services regulation FCA outlines steps firms can take to deter equity spread bet and CFD...
In this issue: Practice and procedure Financial provision Private children Public children Costs Daily and weekly news alerts Lex Talk®Family: a Lexis®Nexis community New Q& As Updated content Useful information Practice and procedure Family Justice Council 16th annual debate A recording of the Family Justice Council’s 16th annual debate, held on 7 December 2023, can now be watched here. The proposition considered was ‘ Should cohabiting couples share equivalent financial rights and obligations to those who are married or in a Civil Partnership?’ No proprietary estoppel after informal Islamic divorce settlement ( Nilsson and another v Iqbal) In Nilsson v Iqbal [2024] EWHC 49 ( Ch), [2024] All ER ( D) 68 ( Jan), the court determined that Mrs Iqbal, formerly the Islamic wife of a bankrupt ( Mr Iqbal), could not establish a proprietary estoppel over the former matrimonial home. She alleged that, pre-bankruptcy, Mr Iqbal assured her she could keep the property as part of an oral...
In this issue: Intellectual property Research and development Post-market Regulatory framework for medicinal products Data protection and life sciences Advertising of medicines Daily and weekly news alerts New and updated content Dates for your diary Trackers Useful information Intellectual property Astrazeneca UK Ltd v Tesaro, Inc — Patent— Royalties The Court of Appeal ( Civil Division) allowed the defendant’s appeal from a High Court decision which, on construing a licence agreement with the claimant, had required payment of royalties on all net sales of Zejula in each country where at least one licensed patent was in force. The claimant had granted two patent sub-licences, and the licensed patents claimed second medical uses of the active substance Niraparib. The defendant obtained marketing authorisations to sell Niraparib under the brand Zejula. A royalties dispute followed. Central to the issue was...
In this issue: Corporate governance Tax treatment HMRC Manuals tracker Useful Information Weekly highlights from other practice areas Corporate governance Smith & Nephew to advance a ‘hybrid’ US- UK pay scheme This week it emerged that Rupert Soames, chairman of Smith & Nephew, is backing a ‘hybrid’ US- UK pay structure for executive remuneration. The move seeks to tackle the persistent challenge of bringing UK pay into line with US levels, where the group earns most of its revenue and houses much of its leadership, and to strengthen recruitment and retention of top talent. The proposal’s specifics are expected in the next annual report, with any rollout dependent on approval at the company’s annual general meeting. Early conversations with shareholders point to broad support for the changes. The refreshed stance comes as concerns grow in the City that...
In this issue: Public procurement Healthcare Social housing Children's social care Social care Education Local authority prosecutions Licensing Planning Daily and weekly news alerts Updated content Public procurement Inadvertent scoring mistake held not sufficiently serious or material enough to warrant award of damages ( Braceurself Ltd v NHS England) In this matter, a clerical scoring error—one that would have shifted the result by 0.25% in favour of the incumbent—was found neither sufficiently serious nor material to justify an award of damages. If the error had not been inadvertent, or had crossed the 'sufficiently serious' threshold, the Court of Appeal would probably, applying the Francovich case tests, have reached a different outcome and ruled for the aggrieved bidder. Summarising Francovich, Lord Justice Coulson noted that, although the principle originates in European law and remains...
Under parliamentary rules, proposed laws are generally expected to gain approval within 12 months from the day they are lodged in Parliament, and additional time must be secured through extensions. The long-postponed Bill was first released on 8 March 2023 and was carried forward to the next session of Parliament on 17 April 2023. Since that debut, it has undergone several amendments along the way. As the Bill again approached its lapse date, the government then on 7 February 2024......
Insurance & Reinsurance weekly highlights—15 February 2024 In this issue: Ukraine conflict Coronavirus ( COVID-19) Cases and decisions Types of insurance Market practice Regulation Solvency II New and updated content Case trackers Key dates Daily and weekly news alerts Lex Talk®Insurance: a Lexis®Nexis community Ukraine conflict Aviation claims Refer to Practice Note: Ukraine conflict—aviation insurance claims for analysis of the principal areas of contention in aviation policy claims. It also highlights further points for claims under principal policies and contingent/possessed wordings, prepared in collaboration with Russell Butland, counsel, and Hugo Flaux, senior associate at Allen & Overy. Sanctions See Practice Note: EU/ UK financial and trade sanctions for insurers for an overview of sanctions, including those expressly prohibiting insurance and reinsurance. For hands-on guidance on how sanctions affect insurers and policies, consult Practice Notes: Sanctions clauses and the...
In this issue: Key developments Sponsored work Business, investment, and non-sponsored work Long residence, discretion and human rights EU law rights and EU Settlement Scheme Challenging immigration decisions and enforcement Preventing illegal working Citizenship applications Daily and weekly news alerts New and updated content New Q& As Key developments Mo J publishes response to consultation on reforming fees in the UK Supreme Court The Ministry of Justice ( Mo J) has issued its post-consultation response on reforms to fees in the UK Supreme Court. The document sets out the context to the report, summarises the feedback received, gives detailed replies to specific questions raised, and outlines the steps that will follow the consultation. Respondents identified three principal concerns: whether a 40% rise in fees is justified, the effect of higher fees on access to...
In this issue: Pensions taxation Funding Scheme governance Daily and weekly news alerts Dates for your diary Trackers Pensions taxation HMRC publishes second lifetime allowance guidance newsletter HMRC has released its Lifetime allowance guidance newsletter for February 2024 which, amongst other points, offers further clarity on pension commencement excess lump sums ( PCELS), reporting obligations, and transitional tax‑free amount certificates. In Pension Schemes Newsletter 155 ( January 2024), HMRC had previously raised concerns about the operation of PCELS. It has now responded to several of these, confirming that the ‘permitted maximum’ for PCELS will be removed from legislation. As a result, a lump sum will no longer be checked against a member’s remaining lump sum and death benefit allowance to decide whether it can be paid as a PCELS. HMRC also makes clear that to be eligible for a PCELS a...
In this issue: VAT Companies and corporation tax Stamp and transfer taxes Taxes management and litigation Employment taxes Budget and Finance Bills International Pensions Daily and weekly news alerts New and updated content Dates for your diary Trackers New and updated content Latest Q& As Useful information VAT Supreme Court finds appellant had no reasonable grounds for its claim that the UK breached EU law in withdrawing the low value consignment VAT relief from supplies from the Channel Islands ( Jersey Choice Ltd v HM Treasury) As noted below, in Jersey Choice Ltd v HM Treasury [2024] UKSC 5, the Supreme Court examined a Francovich damages action issued by the appellant against HM Treasury, seeking recompense for loss and damage said to stem from the UK’s 2012 abolition of the low value...
In this issue: New technologies Internet Media Fintech 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 DSIT introduces voluntary guidance on UK’s AI regulatory principles The Department for Science, Innovation and Technology ( DSIT) has released early, non-mandatory guidance to help regulators deliver the UK’s pro-innovation artificial intelligence ( AI) regulatory principles. Its purpose is to aid regulators in construing and implementing the five principles described in the AI regulation white paper. See: LNB News 08/02/2024 95. UK’s AI copyright code talks break down, government says MLex reports that AI developers and copyright holders have not secured agreement on a workable voluntary code of conduct to resolve copyright concerns, meaning...
In this issue Planning policy Biodiversity Building regulations Development consent orders Daily and weekly news alerts New and updated content Latest Q& As Related Documents Planning policy DLUHC launches plans to prioritise brownfield development In a press statement dated 13 February 2024, the Department for Levelling Up, Housing and Communities announced a set of planning reforms aimed at increasing housebuilding, especially on brownfield sites, whilst protecting the green belt. This includes a consultation on proposed amendments to the National Planning Policy Framework ( NPPF) to: encourage local planning authorities ( LPAs) to place ‘significant weight’ on delivering the maximum number of homes and to adopt a flexible stance on policies or guidance for the internal layout of schemes, particularly on brownfield land; apply the presumption in favour of sustainable development to previously developed land in the 20 towns and cities subject to the urban uplift where their Housing Delivery Test score is 95% or...
In this issue: Data protection Financial sanctions AML, CTF & counter-proliferation financing Other financial crime Question of the week Daily and weekly news alerts New and updated content Trackers Latest Q& A Data protection Clarity on processing sensitive data and right to compensation under EU GDPR ( Krankenversicherung Nordrhein) In its judgment, the Court of Justice delineated the reach of Article 9(2)(h) EU GDPR on the handling of special-category data. Specifically, an employer may process an employee’s health information where it acts as the medical service provider of a health insurance fund. The court further held that Article 9(3) should not be construed so as to block the employee’s colleagues from having access to that information. On remedies, it confirmed that damages under Article 82 of the EU GDPR serve a...
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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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