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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 Sole traders, informal partnerships and outdated partnership deeds are common.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: New technologies Internet Data protection Media Telecommunications Lex Talk®TMT: a Lexis®Nexis community Daily and weekly news alerts New and updated content Dates for your diary Trackers Latest Q& A Useful information New technologies EU countries seeking position on EU AI Act amendments by April MLex: Following early legislative discussions, EU member states are working towards settling on a common negotiating stance by late March or early April 2026 for changes to the EU AI Act. Efforts to drop the registration obligation are dividing countries, while reservations and requests for further clarity persist on measures to tackle biases, enhance AI literacy and centralise parts of the enforcement framework. See: EU countries seeking position on AI Act amendments by April. Internet Cyberflashing becomes priority offence under the Online Safety Act 2023 The Department for Science, Innovation and Technology and the Home Office have confirmed that cyberflashing will be treated as a priority offence under the Online Safety Act 2023 ( OSA...
In this issue: Pharmaceuticals—regulatory framework Research and development Advertising of medicines Borderline products Medical devices Intellectual property Daily and weekly news alerts New and updated content Trackers Latest Q& A Useful information Pharmaceuticals—regulatory framework EU Life sciences—key developments in 2025 and horizon scanning for 2026 This News Analysis offers a concise survey of the main EU life sciences developments throughout 2025 and flags what to expect in 2026. For more, see News Analysis: EU Life sciences—key developments in 2025 and horizon scanning for 2026. Research and development UK clinical trial applications and activity significantly increase in advance of regulatory reforms to take effect from April 2026 The Medicines and Healthcare products Regulatory Agency ( MHRA) has issued data indicating ‘a sharp rise’ in UK clinical trial applications and activity in 2025, ahead of new clinical trial rules set to apply from 28...
In this issue: WTO Lex Talk®TMT: a Lexis®Nexis community Lex Talk®TMT: a Lexis®Nexis community Daily and weekly news alerts WTO WTO announces Madagascar's initiation of safeguard investigation into imports of dry pastries and breakfast cereals According to the World Trade Organization ( WTO), Madagascar advised the Committee on Safeguards on 6 January 2026 that a safeguard probe, launched on 24 December 2025, will examine imports of dry pastries and breakfast cereals. The notice obliges stakeholders to return completed investigation questionnaires within 30 days of the communiqué’s publication and permits them to seek technical support from Madagascar’s National Authority in charge of Trade Corrective Measures ( ANMCC) while doing so. The inquiry will consider whether rising imports of dry pastries and breakfast cereals are causing, or risk causing, serious harm to Madagascar’s domestic industry. See: LNB News 12/01/2026 17. WTO announces Madagascar's initiation of safeguard...
In this issue: Electricity and gas market regulation and licensing Renewable energy Power purchase and energy trading Conventional power, waste to energy, biomass, and CHP projects Hydrogen, CCUS and emerging technologies Planning issues in energy projects International energy New and updated content Dates for your diary Energy resources on Lexis+® Daily and weekly news alerts Electricity and gas market regulation and licensing Electricity Code Modifications All current and active changes to the Connection and Use of System Code ( CUSC), the Grid Code ( GC), the System Owner— Transmission Owner Code ( STC) and the Security and Quality Supply Standard ( SQSS) are now comprehensively gathered and presented on NESO’s Modification Tracker. It outlines each modification’s underlying purpose, the stakeholders affected, provides Panel remarks on prioritisation, and indicates precisely its position within the review...
In this issue: Key developments UK immigration control: how it works Sponsored work Family routes 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 Latest Q& As Key developments Future developments— Immigration calendar Our Immigration calendar highlights key upcoming developments for business immigration advisers. UK immigration control: how it works Home Office confirms e Visas will replace all vignettes in 2026 The Home Office has amended its e Visa guidance to state that from 12 January 2026, most recipients of visit visas and some other routes will get both an e Visa and a vignette. Those issued a valid UK vignette before that date will be able to retrieve their e Visa through their UK Visas and Immigration account. The guidance also confirms that later in 2026, vignettes will be discontinued entirely, with all successful...
In this issue: E-commerce Public procurement Sale and supply of goods Supply chain Daily and weekly news alerts New and updated content Dates for your diary Trackers Latest Q& A E-commerce EU GDPR obligations and platform liability ( X v Russmedia) The operator of an online marketplace where a listing appeared was held to have breached its duties under the EU General Data Protection Regulation, Regulation ( EU) 2016/679 ( EU GDPR), even though it removed the advert swiftly, in under an hour after receiving a takedown request. The court concluded it acted as a joint controller of the sensitive personal data within the advert and should, before publication, have put in place measures to: (i) detect adverts containing sensitive personal data; (ii) confirm that the advertiser is the individual whose sensitive personal data features in the advert and, if not, ensure the data subject’s explicit consent has been obtained; and (iii) implement...
In this issue: Probate Court of Protection HMRC Manuals updates Tax avoidance, evasion and non-compliance Regulatory compliance for Private Client Budgets and Finance Bills Insolvency— Private Client Contentious trusts and estates Pensions, insurance and tax efficient investments Scotland, Wales and Northern Ireland International Question of the week Daily and weekly news alerts Lex Talk®Private Client: a Lexis+® community New and updated content Dates for your diary Trackers Latest Q& As Useful information Probate Bona Vacantia Division reinstates unclaimed estates list following fraud review Working with the Government Legal Department, the Bona Vacantia Division ( BVD) has confirmed the restoration of the Bona Vacantia unclaimed estates list following a review of its release. Publication had been paused in July 2025 owing to allegations of fraud in the probate...
The High Court found that Portner Law Ltd owes the money to the liquidators of Grosvenor Property Developments Ltd Notwithstanding that the joint liquidators had already realised roughly £10.5m through separate proceedings against other defendants, the court held Portner must pay the sum claimed. Judge Saira Salimi noted that Portner had, ambitiously, attempted to contend the further claim represented a surplus and amounted to double recovery. The liquidators accepted that, in some respects, duplication would occur; however, as recorded in the judgment, other settlements demonstrated either no overlap at all or only a partial overlap with the sums sought from the firm. Salimi J commented that it was regrettable the parties could not resolve this point and that an additional hearing was needed to deal with double recovery, a step that may lessen the funds available to satisfy creditors in the...
In this issue Companies and corporation tax International Taxes management and litigation VAT Devolved taxes Budgets and Finance Bills Daily and weekly news alerts New and updated content Dates for your diary Trackers Useful information Companies and corporation tax FTT rules that a licence for a client list and associated data constituted an intangible fixed asset for corporation tax ( Ripe Ltd v HMRC). As noted in last week’s highlights, in Ripe Ltd v HMRC [2025] UKFTT 1606 ( TC), the First-tier Tax Tribunal ( FTT) upheld the taxpayer’s appeal against closure notices and assessments that had refused corporation tax relief for amortisation of a licence over a client list and related data, HMRC’s stance being that the licence was not an intangible fixed asset ( IFA). Although the issues arose before the...
Güralp’s UK deferred prosecution agreement ( DPA) Güralp became the sixth business to secure a UK deferred prosecution agreement ( DPA), agreeing to pay more than £2m to resolve bribery allegations connected to South Korea. The five-year DPA allowed it to avoid criminal prosecution. Within this framework, firms generally pay penalties instead of facing prosecution and pledge to comply with the agreement’s conditions. If those conditions are broken, the company can be prosecuted for the original offence. In November 2024, the SFO said Güralp had breached the settlement’s terms by failing to pay the penalty by the end of the DPA on 22 October 2024, citing financial difficulties, partly stemming from the coronavirus ( COVID-19) pandemic......
Mergers CMA prohibits Aramark/ Entier; Aramark ordered to unwind merger The CMA has published its final report from its phase 2 investigation into Aramark Limited’s completed acquisition of Entier Limited. Both businesses supply catering and ancillary facilities management to the offshore energy industry in the UK North Sea, providing food and housekeeping for crews working on oil rigs and for those constructing wind farms. The CMA determined the deal has resulted in, or could foreseeably result in, an SLC in the market for the supply of offshore catering and ancillary facilities management services to customers for assets in the oil and gas sector on the United Kingdom Continental Shelf ( UKCS). Specifically, the CMA found that: the merger brings together two of the three leading UK suppliers; Aramark and Entier are regarded as particularly strong providers, with customers typically expecting to invite both to UKCS...
In this issue: Employment Rights Act 2025 Status and worker classifications Maternity, parents and carers Prohibited conduct Equality claims in the employment tribunal Employment Tribunals Employment Appeal Tribunal New and revised content Dates for your diary Trackers New Q& As Employment resources on Lexis+® Lex Talk®Employment: a Lexis®Nexis community Daily and weekly news alerts Employment Rights Act 2025 SI 2026/3, the Employment Rights Act 2025 ( Commencement No 1 and Transitional and Saving Provisions) Regulations 2026, brings selected provisions of the Employment Rights Act 2025 ( ERA 2025) into effect on 6 January 2026, 18 February 2026 and 6 April 2026. From 6 January 2026, measures in full include the repeal of the Workers ( Predictable Terms and Conditions) Act 2023 and an expansion of the ban on exclusivity clauses to cover all zero hours arrangements. Protection from detriment for taking industrial action ( ERA 2025, s 76) takes effect on 18 February 2026, rather than October 2026 as set out in the...
Our Practice Compliance forecast as at 13 January 2026 monitors proposed regulatory developments affecting law firm compliance, helping you prepare for any shifts that could impact your organisation. Please review it thoroughly; key points to watch are highlighted below. New items we’re tracking this month Data subject requests—the ICO intends to refresh its short guidance on the right of access in spring 2026, reflecting DUAA 2025 changes. This follows the ICO’s update to its detailed ‘ Right of access guidance’ on 8 December 2025. See: Data protection, AI and cybersecurity......
Editor’s note Welcome to the fourth instalment of the Public Law case law quarterly for 2025, spanning the year’s closing quarter. We lead with the Supreme Court’s ruling in X v Lord Advocate, addressing vicarious responsibility for judicial conduct. In a clear ruling, the court concluded that the Crown bears no vicarious liability for alleged harassment said to have been committed by a Scottish sheriff. After reviewing Jwanczuk, Daly and JR87, we also highlight the Supreme Court’s decision in Home Secretary v Kolicaj, which revisited the public law duty of fairness as it operates in citizenship deprivation cases. This issue further surveys developments on equality and human rights, including Sussex Police v XGY, where the Court of Appeal once again confirmed the wide scope of common law advocate immunity in the face of human rights arguments, and ARC, where the...
Mergers The Commission approved: the formation of a joint venture by Škoda Transportation a.s., via Rolling Stock Components s.r.o., and TATA Auto Comp System Limited ( M.12181) after a phase I review—see further, Midday Express Japan Industrial Partners Inc acquiring sole control of Mitsubishi Logisnext Co., Ltd ( M.12229) following a phase I review—see further, Midday Express Notifications filed: Nemak/ GF Casting Solutions Business ( M.12159) (simplified merger procedure) OEP IX/ Digital Value ( M.12224) (simplified merger procedure) Multiply/ Peninsula/ ISEM ( M.12226) (simplified merger procedure) Public versions released: ...
Remedies against Swiss awards must be sought proactively and swiftly (État A v B & C) État A v B & C 4A_412/2025 A party dissatisfied with a Swiss international arbitral award may seek to have it set aside by the Swiss Federal Tribunal in accordance with Article 190 of the Swiss Private International Law Act ( PILA). The decision confirms that parties must act both promptly and proactively when pursuing such relief. In particular, the application to set aside must be lodged within 30 days of the award’s ‘communication’ under Article 190(4) PILA. For an award to be deemed ‘communicated’, it is essentially enough that the party becomes aware of it, even informally. Where a party believes the award was not served in line with the applicable rules, meaning it was not validly ‘notified’, the defect must be raised without delay to allow a...
Littlewoods Ltd v HMRC [2025] UKFTT 1602 ( TC) The taxpayer traded in retail goods, while its model also depended on offering credit to customers, often to uplift the ticket price of items that would otherwise be out of reach. HMRC contended that VAT incurred on photography expenses—such as product images deployed on the Appellant’s website to drive sales—had a connection not only with the taxable supply of goods but also with exempt financing supplies. On that basis, HMRC said the related input tax should be treated as a residual cost within the partial exemption methodology. The Appellant maintained that those photography outlays were attributable solely to the taxable sale of goods for the purposes of the partial exemption calculation. In its view, the photography costs concerned only taxable goods sales......
EU financial services developments UK authorities sign Mo U with ESAs on oversight of critical ICT third parties The three European Supervisory Authorities—the European Banking Authority, the European Insurance and Occupational Pensions Authority, and the European Securities and Markets Authority (together, the ESAs)—have entered into a memorandum of understanding ( Mo U) with the Bank of England ( Bo E), the Prudential Regulation Authority ( PRA) and the Financial Conduct Authority ( FCA). The arrangement is intended to deepen co-operation among these bodies for the oversight of critical information and communication technology ( ICT) third-party service providers ( CTPPs) pursuant to the EU’s Digital Operational Resilience Act ( DORA) and the UK regime for critical third parties ( CTPs). According to the signatories, the Mo U sets out clear principles and procedures for co-operation, information sharing and co-ordination of oversight activities between the...
Introduction EU Law analysis: This News Analysis provides a round-up of key developments in the EU during 2025 and looks ahead to what is coming up in 2026 across the EU. For further details of significant developments relevant to EU Law, see: Trackers and horizon scanning ( EU Law)—overview. Further updates and analysis are available via our current awareness alerts and highlights. Go to ‘ Create Alert’ on your ‘ Alerts’ tab and amend your personal settings to subscribe for updates. EU fundamentals What were the key developments in 2025? European Commission 2026 Work Programme On 21 October 2025, the Commission has adopted its 2026 Work Programme, setting out a new plan for Europe’s sustainable prosperity, competitiveness and resilience. Building on its previous efforts under the 2024–2029 Political Guidelines, the 2026 Work Programme aims to strengthen Europe’s technological autonomy, energy security and social cohesion, while driving...
R (on the application of Arcelormittal Kent Wire Ltd) v Medway Council [2026] EWHC 40 ( Admin) What are the practical implications of this case? This ruling serves as a clear prompt that disputes over ‘scope creep’ in a permission typically turn on the language of the operative section of the decision notice and on whether the application is expressly incorporated. In this case, the court held that phrases such as ‘in accordance with your application’ within the operative grant import the application, so the permission is not to be construed as authorising uses that were never sought, even where the description of development is expansive. It further confirms that conditions cannot lawfully enlarge the nature or reach of the authorised development; generic references in conditions to a wider class will not be read as extending the grant. For developers and local planning...
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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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