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 Sole traders, informal partnerships and outdated partnership deeds are common.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
Seacrest Group Ltd (in provisional liquidation in Bermuda) v BCPR PTE Ltd and another [2025] EWHC 3266 ( Comm) What are the practical implications of this case? Once an arbitral Tribunal has delivered its award, it becomes functus officio: subject only to very limited exceptions, it lacks any ongoing power to make further determinations about the dispute. The parties’ submissions in this matter considered how that principle applies where a party seeks a correction to an award. Consistent with AA 1996, s 57 and many other arbitration rules, article 38 of the UNCITRAL Rules sets a short timeframe within which a party may request, or the tribunal may on its own initiative make, a correction to an award. The scope is tightly defined: any correction must concern an error in computation, a clerical or typographical slip, or an error or omission of a similar kind. The...
See Q& A: If a Will creates a trust for minor beneficiaries (contingent on them attaining the age of 18), is the sole trustee appointed in the Will able to retire and appoint just one replacement trustee or are at least two trustees required? This Q& A proceeds on the basis that the intended sole trustee is not a trust corporation. From the query, it seems the Will names a lone trustee to hold trust assets for minor beneficiaries, with entitlement contingent on each reaching the age of 18. There are several potential obstacles to appointing a single trustee, or circumstances where doing so is impractical, one of which is the wording of the trust instrument itself (which, on the face of it, is the Will here, unless the legacy is expressed to be to the trustees of an existing trust). The position will vary...
HMRC v Sintra Global Inc and another [2025] EWCA Civ 1661 Mr Malde was deeply involved in the alcohol sector, operating his trade through a network of corporate entities and companies. Among them was Sintra Global Inc ( Global), one of those corporate vehicles. HMRC formed the view that Global played a part in the dishonest diversion of alcohol from the EU into the UK, using a technique described as ‘inward diversion fraud’. Global failed to register for VAT and did not declare any VAT or excise duty, nor did it otherwise account for those taxes. HMRC therefore issued multiple decisions and assessments to Global, including: a notification that it was liable to be registered for VAT a ‘best of judgment’ VAT assessment under section 73 of the Value Added Tax Act 1994 in the sum of about £8.9m a penalty...
This article examines how both regimes developed through 2025—tracking the EU's first full year under the Markets in Cryptoassets Regulation, or Mi CAR, the UK move towards implementation of its cryptoasset regime, and where the two frameworks are beginning to converge and diverge. We also look ahead to the supervisory trajectory for 2026 and conclude with practical takeaways for legal teams handling structuring, documentation and cross-border execution risk. Following Mi CAR’s entry into legal application at the end of 2024, 2025 marked the first operational year of the EU regime. Member state authorities continued to process authorisation submissions, with key technical standards and implementing measures moving towards full effect, and transitional arrangements expected to continue into mid‑2026. In the UK, the statutory perimeter for the future cryptoasset regime has reached its final legislative form, with the government having laid the regulations before Parliament on 15...
Mergers The Commission approved the takeover resulting in shared control of Kieback& Peter Gmb H & Co....
Mc Crory v Healthwatch Stockport Ltd [2026] EAT 3 What are the practical implications of this decision? The boundary between withdrawing a claim and the tribunal dismissing it, and the effects of each, can be unclear, especially for litigants in person. This EAT decision provides clear guidance on the correct procedure where a claimant argues they did not withdraw because their communication about withdrawal was not clear, unequivocal or unambiguous. It confirms that, if there is a dispute about whether a withdrawal occurred, resolving that question requires a judicial determination that is a judgment, not a case management order. Where a claimant says a dismissal judgment should not be issued (or should be set aside) because there was no effective withdrawal, both issues can be determined in a single judgment, but the two determinations must be stated separately as follows: whether the claim has been...
For insights into the main developments across debt capital markets, derivatives, and structured products and securitisation, see News Analysis: What were the key developments for Debt Capital Market lawyers in 2025 and what’s coming up in 2026? See also: Practice Note: Hot Topics for Banking & Finance lawyers Practice Note: Loan Market Association ( LMA)—latest news on documentation Practice Note: Banking & Finance case tracker For forthcoming key developments, consult Practice Note: Banking & Finance—key dates and future developments tracker: 2026 and beyond. Ongoing updates and commentary are available via our current awareness daily alerts and weekly highlights emails. Go to ‘ Create Alert’ on your ‘ Alerts’ tab and change your personal settings to subscribe to our regular updates. Asymmetric jurisdiction clauses What were the key developments in 2025? Hague Judgments Convention 2019 comes into force in the UK The 2019 Hague Judgments...
Private actions CAT issues ruling dismissing application to extend claim period in Rachael Kent collective proceedings against Apple The CAT handed down a decision in Dr Rachael Kent v Apple Inc. and Apple Distribution International Ltd, addressing an application made by Dr Rachael Kent (the Class Representative ( CR)) to vary the ‘ Relevant Period’ stated in the claim for collective proceedings brought against Apple Inc. and Apple Distribution International Ltd (together, Apple), which alleges infringements of the Chapter II prohibition in the Competition Act 1998 and of Article 102 TFEU, said to apply in relation to conduct occurring prior to 31 December 2020......
What problem is the government diagnosing with the current trusteeship and governance model? What is the government really trying to achieve with this consultation? The pensions landscape is shifting. Change is already evident through the rise of master trusts and the growing tendency for schemes to appoint professional trustees, including professional corporate sole trustees. Further major reforms are expected under the Pension Schemes Bill, paving the way for defined contribution ( DC) megafunds and giving trustees expanded duties and powers: conducting value for money assessments, offering guided retirement solutions within DC arrangements, permitting payment of surplus to employers, and facilitating transfers to defined benefit ( DB) superfunds for DB schemes. Alongside this, the government seeks to widen the range of scheme investments and to boost allocation to UK productive assets. However, consolidation of DC schemes and the spread of...
Ripe Ltd v HMRC [2025] UKFTT 1606 ( TC) Mr and Mrs Glazer had been partners at an accountancy practice ( GCA). They left GCA in May 2007 intending to establish a new firm with a third individual, Mr Dewani. To operate the new venture, the Glazers set up a limited liability partnership ( LLP). Later in 2007, Mr Glazer acquired from GCA a licence to a client list and associated data (the asset). Instead of placing the asset within the LLP, the Glazers incorporated the taxpayer company; Mr Glazer then sold the asset to that company, which subsequently licensed it to the LLP. This structure was said to be required to ring-fence the respective client portfolios of the Glazers and Mr Dewani in case the merger failed. No formal licence agreement existed between the LLP and the company. The company received a licence fee and,...
Financial services developments FCA and PRA consult on FSCS MELL for 2026/27 The Financial Conduct Authority ( FCA) and the Prudential Regulation Authority ( PRA) are seeking views on proposals concerning the Management Expenses Levy Limit ( MELL) for the Financial Services Compensation Scheme ( FSCS) for 2026/27. The MELL meets the FSCS’s costs of running the UK’s statutory compensation scheme. Feedback is requested by 10 February 2026. Their joint consultation paper ( PRA CP1/26, FCA CP26/2) is accompanied by the FSCS’s Budget Update for 2026/27. The consultation outlines a proposed MELL of £113m for 2026/27, comprising a £108m management expenses budget and a £5m unlevied reserve......
Please be aware that this News Analysis is not a comprehensive catalogue of every development across these sectors. For a summary of major lending updates, see News Analysis: What were the key developments for lending lawyers in 2025 and what’s coming up in 2026? See also: Practice Note: Hot Topics for Banking & Finance lawyers Practice Note: ISDA—latest news on documentation Practice Note: ICMA—latest news on documentation Practice Note: AFME—latest news and developments Practice Note: UK securitisation regime—timeline Practice Note: EU Securitisation Regulation—timeline Practice Note: Sustainable finance—recent news Practice Note: Banking & Finance case tracker For details of forthcoming key developments, consult Practice Note: Banking & Finance—key dates and future developments tracker: 2026 and beyond. You can access continuing updates and commentary via our current awareness daily alerts and weekly highlights emails. Visit ‘ Create Alert’ in your ‘...
Part 3 of the Landmark Planning and Infrastructure Act becomes law On 18 December 2025, PIA 2025 entered into law. This note sets out the immediate implications for practitioners. It introduces new nature levies that developers may choose to pay, or in some instances be compelled to pay, instead of satisfying certain specified environmental obligations linked to the development consent process. The potential reach is wide: any ‘environmental feature’ in England—including features in or beneath waters adjacent to England, and the English offshore regions—can be addressed through voluntary or mandatory levies in place of the existing mitigation and compensation measures required by environmental laws. Business as usual for now For the moment, there is no change for development, planning or nature recovery. Adjustments to current environmental protections will not apply until new ‘nature restoration levy regulations’ are made, and the first ‘...
Antitrust Government introduces two new Streamlined Routes under the Subsidy Control Act 2022 The Department for Business and Trade ( DBT) has unveiled two additional Streamlined Routes under the Subsidy Control Act 2022, aimed at community regeneration and at arts and culture. As these Streamlined Routes, in particular, have been pre-assessed by government, they fall outside CMA review, offering an easier route to award specified kinds of subsidy. DBT has also released, as well, the formal instruments establishing each Streamlined Route, alongside guidance that outlines the rationale and breadth of Streamlined Routes and describes in detail the subsidy types that can be granted within each programme, as applicable. The new Streamlined Routes commenced on 12 January 2026 and are available to any UK public authority to confer subsidies from that date through to 11 January 2032, as appropriate. See further, case page. Upcoming dates: for dates of...
What are the practical implications of this case? Under the non-fettering principle, Home Office caseworkers must remain open to exercising discretion when deciding immigration applications, even where an applicant does not satisfy the Immigration Rules or sit within a policy concession. Where exceptional circumstances arise, applicants should include detailed representations and supporting evidence, make a clear request for the use of discretion, and remind the Home Office of its duty not to fetter that discretion. Any decision should explicitly show that the possibility of exercising discretion was properly and sufficiently considered; failure to do so may provide a platform for challenging a refusal. However, the obligation is to consider discretion, not to deploy it. After genuine consideration, the decision-maker may still lawfully refuse the application. If a refusal does not confirm that discretion was taken into account, or if it...
2025 yielded abundant SFT rulings on the reach of the Court of Arbitration for Sport’s ( CAS) authority. Through two significant decisions, the SFT refined and reaffirmed how the arbitration pact operates in favour of the FIFA tribunal when set against state courts. Thus, under Article 22, para 1 (b) RSTP, FIFA’s competence is default for disputes of international dimension, yet not exclusive; parties may validly opt out or bring claims before national courts for this specific class of labour-law matters (see my notes on 4A_64/2025 and 4A_92/2025). The SFT likewise set out the admissibility bar for its scrutiny of FIFA’s jurisdiction (see my note on 4A_12/2025): the issue must be ventilated during CAS proceedings, although an explicit objection at the very start of the FIFA phase is not required (see my note on 4A_92/2025)......
For more detail on major developments relevant to Property and Property Disputes, and insight on forthcoming developments, consult the Practice Notes: Property key future developments tracker Property case tracker—2025 Further regular updates and in-depth commentary are available via both our current awareness alerts and highlights. Simply select ‘ Create Alert’ on your ‘ Alerts’ tab and adjust your personal settings to subscribe as required. Business tenancies What were the key developments in 2025 for business tenancies? In MVL Properties (2017) Ltd v The Leadmill Ltd [2025] EWHC 349 ( Ch), the landlord resisted a renewal of a business tenancy for the premises in issue operated as a music venue and nightclub, relying on ground (g) in section 30(1) of the Landlord and Tenant Act 1954 ( LTA 1954), namely an intention to occupy the premises for its own trading...
Places for People Pension Trustee Ltd v Places for People Group Ltd and others [2025] EWHC 3371 ( Ch) What are the practical implications of this case? Richards J applied the settled principles of rectification in the pensions sphere. The judgment demonstrates that correction of deeds executed many decades ago remains achievable, notwithstanding a scarcity of witness evidence. Although the absence of opposition to rectification is neither required nor decisive, the court was comforted by a robust and methodical process that evaluated the factual matrix and the legal foundation of the claim. As with any approval of a compromise, the outcome here was fact-specific and creates no binding precedent. Nevertheless, practitioners are aided by the court’s guidance on the approach to be adopted when deciding whether a proposed settlement is in the interests of all represented persons. It is also both...
UK NCP offers mediation in Mc Donald’s case On 7 January 2026, the UK National Contact Point ( UK NCP) — a unit of the Department for Business and Trade ( DBT) — said it had proposed mediation to both the fast-food chain and the complainant coalition, comprising five trade unions and a civil society organisation. The UK NCP’s role is to consider complaints that multinational companies may have breached business guidelines. In February 2024, unions including the Bakers, Food and Allied Workers’ Union, together with the Trades Union Congress and the Corporate Justice Coalition, claimed there is evidence of ‘persistent, deeply rooted gender-based discrimination’ at Mc Donald’s, in contravention of business conduct guidelines and labour standards......
Summary of provisions The Employment Rights Act 2025 ( Commencement No. 1 and Transitional and Saving Provisions) Regulations 2026, SI 2026/3 bring several measures into effect, although most operate as enabling powers that permit secondary legislation to be made. The outline below sets out the provisions to be implemented under the ERA 2025 ( Commencement No. 1 and Transitional and Saving Provisions) Regs 2026, SI 2026/3, and their position from 6 January 2026. Workers ( Predictable Terms and Conditions) Act 2023 repealed — ERA 2025, s 7 — Fully in force — January 2026 — SI 2026/3, reg 2(4) Exclusivity clauses in zero-hours arrangements banned — ERA 2025, s 8 — Fully in force — January 2026 — SI 2026/3, reg 2(8) Guaranteed hours for zero/low-hours workers — ERA 2025 ss.1, 6, Sch. 2 — Enabling only — January 2026 — SI...
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
