Featured documents
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 Sole traders, informal partnerships and outdated partnership deeds are common.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
Most recent News
In this issue: Advertising, marketing and sponsorship Brexit Consumer protection Contracts International Sale and supply of goods Daily and weekly news alerts New and updated content Dates for your diary Trackers Advertising, marketing and sponsorship ASA rulings—24 January 2024 The Advertising Standards Authority ( ASA) considered a complaint about a packaging offer for ‘free days out’ that failed to include key terms. The ASA upheld the challenge. See: LNB News 24/01/2024 33. Brexit DBT publishes Retained EU Law ( REUL) parliamentary report The Department for Business and Trade ( DBT) has released the Retained EU Law ( REUL) parliamentary report covering June– December 2023. It charts the government’s progress on revoking and reforming REUL and sets out plans for forthcoming changes. DBT confirms this is the first in a series of six‑monthly reports running to June 2026. The report opens by...
EU developments EBA consults on identification, measurement, management and monitoring of ESG risks The European Banking Authority ( EBA) has opened a consultation on proposed guidelines covering environmental, social and governance ( ESG) risk management. The draft sets out what institutions should do to identify, quantify, manage and oversee ESG risks, and calls for strategies and plans to tackle exposures linked to the shift towards an EU climate-neutral economy. Feedback is requested by 18 April 2024. See: LNB News 19/01/2024 26. Source: The EBA consults on guidelines on the management of ESG risks. EFRAG launches consultation on two exposure drafts on SMEs sustainability reporting standards The European Financial Reporting Advisory Group ( EFRAG) has started a public consultation on the ESRS exposure draft for listed SMEs, alongside a voluntary reporting draft for non-listed SMEs. The consultation runs until 21 May 2024, inviting all...
Court of Session refuses judicial review and upholds HMRC’s denial of a late R& D claim ( Bureau Workspace v HMRC) Bureau Workspace Ltd v Advocate General for the Commissioners of HMRC [2024] CSOH 1. The taxpayer’s adviser identified an entitlement to an RDEC claim for a prior accounting period. As the corporation tax return for that period had already been filed, paragraph 83B of Schedule 18 Part IXA to the Finance Act 1998 ( FA 1998) meant the only route to claim RDEC was by amending the return. Under FA 1998, Sch 18 Pt IXA, para 83E, the deadline to amend in this case was 31 December 2021. FA 1998, Sch 18 Pt II, para 15, provides that: Those provisions govern the form, content, and accompanying statements of any such notice given to HMRC officers. a company may amend its company tax return by...
In this issue: Free trade agreements WTO Customs Daily and weekly news alerts New and updated content Free trade agreements DBT updates UKCA marking guidance UKCA marking guidance DBT has refreshed its guidance on applying the UKCA mark to goods made or handled by businesses in Great Britain. The government plans to legislate so that recognition of EU requirements, including the European conformity ( CE) marking, continues indefinitely across a broad range of product regulations. As a result, companies will have the option to use either the UKCA or the CE marking when selling products in GB. In addition, a new Fast- Track route will enable manufacturers to place products on the GB market where EU essential requirements are met and, where necessary, items have been conformity assessed by an EU-recognised conformity assessment body......
Restructuring & Insolvency weekly highlights—25 January 2024 In this issue: Key R& I law developments Restructuring Corporate insolvency processes Directors and insolvency Insolvency litigation Property insolvency Insurance and insolvency R& I in Scotland Daily and weekly news alerts Key dates for R& I professionals New and updated content Key R& I law developments Companies House announces change to company law expected 4 March 2024 Companies House has indicated it plans to implement changes to company law under the Economic Crime and Corporate Transparency Act 2023. Timing depends on parliamentary scheduling and will not be before 4 March 2024. The initial package will bring powers to question information and request evidence, tougher checks on company names, new rules for registered office addresses, a duty to provide a registered email address, and a confirmation on incorporation that the company is formed for a lawful purpose. It will also allow the register to be annotated where entries appear unclear or...
In this issue: Sustainable finance and ESG round–up UK and international sanctions The Hague Judgments Convention—why is it of interest to finance lawyers? Economic Crime and Corporate Transparency Act 2023 LIBOR and benchmarks Security Project finance Real estate finance Sustainable finance Derivatives Restructuring Regulation for banking lawyers Daily and weekly news alerts New and updated content Useful information Sustainable finance and ESG round–up Sustainable finance and ESG weekly round–up For a summary of this week’s Sustainable finance and ESG developments, please see: Sustainable finance and ESG weekly round–up—25 January 2024. UK and international sanctions UK and US announce new sanctions on key figures in Hamas’s financial network According to the Foreign, Commonwealth and Development Office, the UK, US and Australia have introduced sanctions targeting key leading individuals within the financing operations of Hamas and...
Employment Judge Rohan Pirani found that members of the First Division Association ( FDA)—the union for senior and middle-ranking civil servants—should have their claims against HM Revenue and Customs ( HMRC) struck out, as the matters they raised had already been resolved in group proceedings in which they participated. In a judgment issued on 10 January 2024 and only recently released, Judge Pirani said that attempting to re-argue the same points at this stage of the multiple constitutes an abuse on these facts. It was not, in itself, an abuse of process to lodge the claims initially; the problem arose only after the ruling in the group litigation, known as Newby, when the abuse issue emerged. The decision records that substantial numbers of grievances from members of the Public and Commercial Services Union, alongside other representative bodies, were lodged across numerous...
In this issue: Corporate governance Retained EU law Q& As Useful Information Weekly highlights from other practice areas Corporate governance FRC revises UK Corporate Governance Code The Financial Reporting Council ( FRC) has published an updated UK Corporate Governance Code ( UKCG Code) (the 2024 UKCG Code), introducing only modest amendments to the 2018 iteration (the 2018 UKCG Code). This update follows the FRC’s consultation issued on 24 May 2023, which backed the legislative changes set out in the government’s response to its May 2022 White Paper, Restoring Trust in Audit and Corporate Governance (for further details, see: Share Incentives weekly highlights—25 May 2023— Corporate governance). The consultation presented 18 proposals to revise the 2018 UKCG Code, with an emphasis on establishing a stronger framework for prudent, effective risk management and internal controls. However, on 7 November 2023 the FRC stated that it...
The anticipated AI Act is in draft but already shaping contracts concerning the development and licensing of AI systems. It is now beyond doubt: the European Union’s artificial intelligence law, the EU AI Act, is on its way. Following news of a political deal in trilogue talks on 8 December 2023, the Act is expected to be adopted before the close of the current legislative term and the European elections in June 2024. While the precise provisions have not yet been finalised, drafts from the European Commission and the Council, together with details of the compromise shared by parliamentary figures, have surfaced—and the need to act is already pressing. The EU’s aim is to roll out fresh regulatory benchmarks for deploying AI systems, carefully balancing the benefits and risks of using AI across different fields. Alongside the broader EU AI Act, a...
In this issue: EU antitrust EU mergers EU state aid Lex Talk®Competition: a Lexis®Nexis community Daily and weekly news alerts Caselex New and updated content EU antitrust Commission consults on commitments offered by Apple in Apple Pay abuse investigation The Commission has initiated a market test and consultation on undertakings proposed by Apple, intended to remedy suspected abuse of dominance linked to restrictions on access to the technology that enables contactless payments with mobile devices in shops. By way of background, in May 2022 the Commission issued a statement of objections, setting out its preliminary view that Apple had abused its dominant position in markets for mobile wallets on i OS by restricting third‑party mobile wallet developers’ access to the Near‑ Field Communication ( NFC) input used for contactless payments with mobile devices in shops......
See Practice Note: The FCA’s Sustainability Disclosure Requirements ( SDR) and Labelling Regime—one minute guide...
In this issue: Social housing Education Public procurement Social care Governance Planning Daily and weekly news alerts New and updated content New Q& As Social housing Challenging a rent repayment order made by the FTT on the basis that the house is not a HMO ( Barker v Shokar) In Barker v Shokar, the Upper Tribunal ( Lands Chamber) (the UT) allowed the appeal, setting aside a rent repayment order the First-tier Tribunal ( Property Chamber) (the FTT) had issued against the appellant. The dwelling was the home of the appellant and his mother ( B). It comprised four rooms that were let to separate individuals. The respondent tenant occupied one room for a defined period. She subsequently applied to the FTT for a rent repayment order, asserting that the property required licensing as a house in multiple occupation ( HMO) under the Housing Act 2004 ( HA 2004) and that no such licence had been...
In this issue: Air emissions and climate change Brexit Energy for environmental lawyers Environmental assessment Environmental disputes and proceedings Environmental permits and consents Environmental reporting, management and responsible business ESG and sustainability Hazardous substances and chemicals Key developments and materials Marine Waste Water, flooding and drainage Wildlife, biodiversity and habitat conservation Daily and weekly news alerts Trackers New and updated content Useful information Air emissions and climate change The Department for Energy Security and Net Zero has begun a consultation on proposed transitional support to aid large-scale biomass electricity generators in moving to power bioenergy carbon capture and storage (power BECCS). Feedback is sought on the overall approach as well as potential design features. An impact assessment accompanies the consultation, which closes on 29 February 2024. See: LNB News 18/01/2024 35. The Department for Business and Trade has published guidance for UK exporters that distils the European Commission’s guidance on the European Union’s Carbon Border Adjustment Mechanism ( CBAM)......
In this issue: Brexit headlines Brexit SIs Post- Brexit transition guidance Constitutional and administrative law State accountability and liability Judicial review Equality and human rights State security and intelligence Subsidy control and State aid Public procurement Management and strategic planning Daily and weekly news alerts New and updated content Dates for your diary Trackers New Q& As Useful information Brexit headlines DBT publishes Retained EU Law ( REUL) parliamentary report The Department for Business and Trade ( DBT) has released the Retained EU Law ( REUL) parliamentary report spanning June 2023 to December 2023. It charts the government’s work to revoke and reshape REUL and sets out intended future revocations and reforms. DBT also confirms this is the inaugural instalment in a sequence of six‑monthly publications running to June 2026. Opening sections describe the three pillars of the Smarter Regulation programme and how REUL changes align with them: cutting regulatory burdens and future‑proofing the UK framework; reserving regulation as the option of last...
On 22 January 2024, Employment Judge Jennifer Young concluded that Open University academics instigated a 'call to discriminate' against Professor Jo Phoenix by issuing an open letter opposing her gender-critical research network. That discriminatory letter in turn also triggered a 'pile-on' directed at Phoenix, Judge Young expressly observed. Phoenix v The Open University ( ET/3322700/2021 & 3323841/2021) The judge found the university failed to secure an appropriate working environment for Phoenix, leaving her to weather the backlash within the institution. This failure amounted to a breach of the implied term of trust and confidence in her contract and ultimately prompted her resignation. According to Judge Young, the Open University did not shield Phoenix from the 'negative campaign' that followed thereafter the launch of her research network because it 'did not want to be seen to give any kind of support to academics with gender...
In this issue: Probate UK taxes for Private Client HMRC Manuals updates Tax avoidance, evasion and non-compliance Family businesses and ownership structures Charity and philanthropy Contentious trusts and estates International Question of the week Additional Private Client updates this week Daily and weekly news alerts Lex Talk® Private Client: a Lexis®PSL community New and updated content Dates for your diary Trackers Latest Q& As Useful information Probate HMCTS and HMRC updates to probate application forms PA1P, PA1A, IHT421 and IHT400 HM Courts & Tribunals Service ( HMCTS) has refreshed Form PA1P: apply for probate by post where there is a will, and Form PA1A: apply for probate by post where there is no will. The changes add questions to confirm whether a unique probate code has been received from HMRC,...
The Scottish Economy and Fair Work Committee has raised concerns about the proposed mental health moratorium which is to be contained in the Bankruptcy and Diligence......
On 30 January 2024, public hearings will be conducted jointly by delegates of the European Parliament and the governments of the 27 EU member states in total. Afterwards, they will decide where to base the new body, officially named the Anti- Money- Laundering/ Countering the Financing of Terrorism Authority ( AMLA). ' This marks the first occasion that public hearings form part of the procedure to pick the seat of a new EU agency, following the EU court ruling that granted Parliament equal footing with the council in choosing future agencies' host cities,' the European Parliament's press service stated......
Alongside the pieces featured in depth in the Financial Services news feed on 24 January 2024, subscribers might wish to take note of the following extra updates: FOS: Everyday money pressures are forecast to spur complaints to the Financial Ombudsman Service in......
After three days of negotiations, the text was updated to address delicate matters, including rules for AI foundation models—the technology behind popular chatbot Chat GPT—remote facial recognition, and any prohibited uses such as racial profiling. The AI Act largely sets duties for AI systems according to the degree of risk they pose to citizens’ health, safety and fundamental rights. Experts from EU governments will review the draft within the Working Party on Telecommunications and Information Society, a technical arm of the Council of the EU. Assuming no major alterations emerge, national ambassadors are expected to formally endorse the deal on 2 February 2024. The European Parliament committees overseeing the AI Act will then vote on the draft, before final approval by the parliament’s plenary in April. Foundation models The EU executive’s original 2021 AI Act proposal adopted a risk-based model, ensuring that...
Popular documents
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 ]...
Discover more from LexisNexis
