Legal Practice Notes

ARCHIVED: This Practice Note has been archived and is not maintained . NOTE: On 5 September 2023, CIETAC announced amendments (the Revisions) to its existing 2015 arbitration rules, prompted by the increasing demands for adaptability and speed in the digital era and shifts in international arbitration practice following a revision programme launched in April 2021. Spanning more than 30 provisions, the Revisions address digital case administration, stepped arbitration clauses, jurisdictional matters, arbitrations arising from multiple contracts, procedural aspects and other complex topics. The Revisions take effect on 1 January 2024 and will govern all CIETAC arbitrations started on or after that date. CIETAC’s current arbitration rules have been in force since 1 January 2015 (the CIETAC Rules 2015). This Practice Note is UNDER REVIEW and presently mirrors CIETAC’s framework and functions as described in the CIETAC Rules 2015. This Practice Note concerns...

This Practice Note explains how to instruct a High Court Enforcement Officer ( HCEO) to execute a writ of control to enforce a court judgment by taking possession of the judgment debtor’s goods and selling them under the Taking Control of Goods procedure. For overarching guidance on executing a writ of control to enforce a court judgment, see Practice Note: Enforcing a writ of control. For general guidance on executing a warrant of control to enforce a County Court judgment, see Practice Note: Enforcing a warrant of control. Who are the High Court Enforcement Officers? High Court Enforcement Officers ( HCEOs), formerly known as Sheriffs, are private individuals authorised by the Lord Chancellor and the Ministry of Justice to execute: judgments or orders of the High Court County Court judgments or orders that have been transferred to the High Court (see Practice Note:...

Introduction to Musharaka—a profit and loss sharing instrument of Islamic finance At the heart of Islamic finance lies the maxim ‘no profit without risk’, ie no person should realise a gain unless they bear some degree of risk. This concept is most clearly shown through the application of profit and loss sharing instruments. For further detail on this principle, see Practice Note: Key principles of Islamic finance. This Practice Note examines Musharaka, an Islamic finance technique originally founded on profit and loss sharing and broadly analogous to a conventional partnership arrangement. In straightforward terms, a Musharaka is a partnership customarily entered into by two or more parties, not necessarily for a fixed term, and most commonly for the purpose of undertaking a business venture. In a typical Musharaka, each participant makes a capital contribution to the venture and profits and losses are shared between them. A...

Company records The Companies Act 2006 ( CA 2006) imposes specific duties on companies to keep particular records. Company records cover any: register index accounting records agreement memorandum minutes other documents required by the CA 2006 (or its predecessors) register of debenture holders A company may hold its registers in paper or electronic form, so long as statutory conditions are satisfied; for instance, if stored electronically they must be capable of being reproduced as a hard copy and safeguards should exist to protect against falsification. This Practice Note focuses on keeping records of shareholders’ and directors’ meetings. For information about a company’s registers, see Practice Notes: Company records—a company’s statutory registers and Company records—a company’s non‑statutory registers. Members' resolutions and meetings Records of resolutions, meetings and decisions of the sole member All companies are required to keep: copies of all...

Employment Tribunals ( Early Conciliation: Exemptions and Rules of Procedure) Regulations 2014 amended by Employment Tribunals ( Early Conciliation: Exemptions and Rules of Procedure) ( Amendment) Regulations 2025 SI 2014/254 amended by SI 2025/1153 SCHEDULE THE EARLY CONCILIATION RULES OF PROCEDURE Starting early conciliation 1 Satisfying the requirement for early conciliation To meet the requirement for early conciliation, a prospective claimant must— lodge a completed early conciliation form with ACAS in accordance with rule 2; or telephone ACAS in accordance with rule 3. 2 (1) Where an early conciliation form is presented to ACAS, it must be— submitted via the online form on the ACAS website; or sent by post to the ACAS address stated on the early conciliation form. (2) An early conciliation form must include— the prospective claimant’s name and address; and the prospective respondent’s name and...

Practice Note Establishing a clear, well‑considered and accessible framework for internal communications can help an organisation ensure they are handled efficiently and effectively. Accordingly, you should: pinpoint essential personnel and gather their insights draft an internal communications plan put the plan into action evaluate the plan This Practice Note focuses on creating, executing and evaluating a plan to manage communications. It is intended for in‑house legal and/or compliance teams. When should I use a communication plan? Effective colleague communication can determine whether an initiative or critical message succeeds or fails, particularly in a large organisation or one with colleagues spread across many offices. It is worth investing time in a formal plan for projects such as: rolling out a new or revised policy across the business introducing and training on a new system or process delivering difficult news, such as...

What is Takaful? Takaful stems from the Arabic term ‘ Kafala’, meaning to support one another. It is a form of risk protection arranged in accordance with the principles of Islamic law ( Shari’ah). It provides a distinctive and important substitute for conventional insurance, meeting the protection needs of many Muslims worldwide. Owing, inter alia, to Shari’ah prohibitions on undue interest (riba) and uncertainty (gharar), some Muslim scholars have ruled conventional insurance haram, i.e. impermissible for Muslims. For further details on these barred elements, see Practice Note: Key principles of Islamic finance. As a direct result, until takaful arose, many Muslims across the globe had no practical way to safeguard effectively against risk. Nevertheless, takaful is not limited solely to Muslims; takaful solutions are open to all, regardless of belief or religion. Accordingly, it fills a historic gap that left many without...

Are SIPs always appropriate? Because a share incentive plan ( SIP) can deliver several kinds of award, it can suit a wide range of businesses and circumstances. Certain employers simply wish to allow staff to buy shares through the plan, whereas others aim to recognise performance by allocating free shares to employees. Another approach is to motivate take‑up by offering matching shares tied to the quantity employees acquire, linked to the number of shares purchased by each participant. Consequently, where an organisation is looking to broaden employee share ownership across its workforce, a SIP can be a sensible route, not least in light of possible tax benefits available under the plan. That said, the regime has tight rules and requires ongoing administration, so a SIP will not be the right fit for every business or situation......

Consumer protection legislation applies to businesses generally and to the regulated financial services sector This Practice Note explores the obligations on firms authorised by the Financial Conduct Authority ( FCA) under the Financial Services and Markets Act 2000 ( FSMA 2000) (herein referred to as ‘firms’) to comply with a central element of consumer protection law, the Consumer Rights Act 2015 ( CRA 2015), together with its predecessor, the Unfair Terms in Consumer Contracts Regulations 1999, SI 1999/2083 ( UTCCRs). In addition to these statutory duties, firms must follow the FCA’s regulatory rules and take account of guidance relevant to unfair contract terms. Under the CRA 2015, the FCA may challenge firms regarding the fairness and/or transparency of contractual terms and notices in financial services consumer contracts (whether in standard form or individually negotiated) entered into from 1 October 2015. Under the...

Practice Note This Practice Note sets out when pre-sentence reports should be obtained and how they are used to support sentencing decisions after conviction in England and Wales. A pre-sentence report ( PSR) is ordinarily prepared by the National Probation Service ( NPS); for youthful defendants it may instead be produced by a social worker or a youth offending team member. Its purpose is to assist the court in deciding the most appropriate way of dealing with a defendant at the point of sentence. A PSR is usually provided in writing. It can be delivered orally in court unless the defendant is under 18, or the court is contemplating the imposition of a custodial sentence under specific provisions concerning determinate sentences, extended sentences, and life sentences for young offenders; in those circumstances it must be in writing. Under the Sentencing Council’s guideline on the...

Public interest immunity and disclosure The right to a fair hearing rests on the equality of arms, a principle under which a vital component is access to material gathered by the prosecution during its investigation. Disclosure is governed by a single statutory test: any item that could reasonably be thought to weaken the prosecution’s case, or to aid the defence, ought to be revealed. That entitlement to disclosure is curtailed by the doctrine of public interest immunity ( PII), permitting the court to keep relevant information from the defence where it concludes that the public interest requires non-disclosure. The court must conduct a balancing exercise, weighing the defendant’s interest in receiving all information pertinent to their defence against the state’s interest in safeguarding sensitive material. See Practice Note: Obtaining disclosure of unused evidence. The doctrine originated in the civil courts, where it was held that...

Part 2 of the Youth Justice and Criminal Evidence Act 1999 ( YJCEA 1999) sets out a range of directions the court may make to meet the needs of vulnerable or intimidated witnesses for the prosecution or the defence. These operate alongside the court’s general case management powers in the Criminal Procedure Rules 2025 ( Crim PR 2025), SI 2025/909, Pt 3; see Practice Note: Pre-trial and case management hearings in the Crown Court. The defendant cannot benefit from these measures. For the position regarding steps available in respect of the accused, see Practice Note: for the accused. In brief, potential measures for witnesses are: shielding the witness from the defendant giving evidence via live link or permitting evidence to be heard in private directing that wigs and gowns be removed during the witness’s testimony ...

The general anti-abuse rule (the GAAR): neutralises, by way of just and reasonable adjustments made by HMRC or the taxpayer, any tax advantage that would, absent the GAAR, arise from abusive tax arrangements; and has been in force since 17 July 2013 (the date of Royal Assent to the Finance Act 2013), except that, for National Insurance contributions, it has applied only from 13 March 2014. This Practice Note: describes the Finance Act 2021 measures that adapted the standard GAAR procedures for partnerships; explores the GAAR’s purpose; sets out when the GAAR applies and examines: the meaning of tax arrangements and tax advantages; the taxes within scope; what is “abusive” for GAAR purposes; and the GAAR penalty; outlines taxpayer safeguards built into the legislation; explains how the GAAR interacts with other...

This Practice Note provides direction on running an appeal in the County Court and the High Court under CPR 52. It offers guidance on the provisions in CPR PD 52B. It examines the court’s case management powers, including the possibility of determining an appeal when the respondent does not attend. It also addresses how applications during an appeal may be resolved—covering any ability to seek a hearing, or to have an order varied or set aside—together with requirements for skeleton arguments, the appellant’s papers, the respondent’s supplementary appeal bundle, and the dismissal of applications or appeals by consent. Scope of this Practice Note This Practice Note explains the provisions in CPR PD 52B, which governs appeals in the County Court and High Court, and operates alongside CPR 52 and the other Practice Directions under Part 52. General rules on appeals appear in CPR PD 52A....

This Practice Note sets out the duration of patent protection and the need to keep rights in force through periodic renewals to preserve that term. It further outlines the process for restoring a patent that has lapsed or is about to lapse. Obtaining a patent in the UK In the UK, patents may be secured in two forms, namely: UK national patents—are granted by the UK Patent Office under the Patents Act 1977 ( PA 1977) UK designations of European patents ( EP( UK) patents)— European patents are granted by the European Patent Office ( EPO) under the European Patent Convention ( EPC) but must be validated in the UK to have effect (be valid) here The UK, alongside Norway, Switzerland and Turkey, is a non‑ EU contracting state to the EPC. Accordingly, the UK participates in the European patent system and may be...

This Practice Note considers how damages are assessed in a prohibited conduct claim (eg a discrimination claim) under the Equality Act 2010 ( Eq A 2010)... Possible types of compensation An award of compensation can cover a number of distinct heads, namely: general financial loss (eg lost earnings, benefits, and the like) injury to feelings compensation for personal injury (where injury results and is attributable to the discrimination) pension loss interest aggravated damages exemplary damages General financial loss is addressed in Practice Note: Prohibited conduct claims: general financial loss. Injury to feelings and personal injury damages are dealt with in Practice Note: Prohibited conduct claims: injury to feelings and personal injury. Pension loss is covered in Practice Note: Calculating pension loss in employment tribunal claims. The other heads are discussed...

This Practice Note It explores how the provisions of the Equality Act 2010 ( Eq A 2010) intersect with those in the School Standards and Framework Act 1998 ( SSFA 1998), addressing appointment and dismissal of teachers at schools with a religious character, staffing at foundation and voluntary schools with a religious character, religious beliefs of staff at certain secular schools, and employment of teachers at independent schools with a religious character. The Note surveys categories of school, explains the meaning of ‘religious character’, and outlines how relevant parts of the SSFA 1998 operate for teachers and staff at secular schools and at schools with a religious character, including the position of reserved teachers in foundation schools and in voluntary controlled schools with a religious character. Finally, it considers exceptions under the Eq A 2010 for academic posts limited to members of a...

Sufficient funds To assess whether the settlor will retain adequate resources to support themselves after establishing a trust, the advising solicitor should carefully consider, in particular: the type and overall worth of the assets to be settled the type and overall worth of the property that will remain with the settlor the income expected to arise from the settlor’s retained property Accordingly, you may wish to invite the settlor to complete a detailed assets and liabilities questionnaire requesting particulars of their holdings and debts, including current valuations and whether any assets are held jointly. When a settlor is contemplating creating a trust, taxation is frequently not their chief concern. Nevertheless, it is vital that the tax implications of the trust are fully appreciated. See Practice Note: Introductory guide to the taxation of trusts. Drafting lifetime trusts A trust must have some identifiable property from the very outset to serve as the...

This Practice Note explores title restrictions under the Land Registration Act 2002 ( LRA 2002). It examines why and how a restriction is placed on a title, the circumstances for its entry or removal, the prescribed restriction forms, who can seek one, and the steps for compliance. It further addresses the use of restrictions to safeguard beneficial interests in land, such as under a trust of land or where property is co-owned. What is a restriction? A restriction is a register entry that controls the conditions under which a disposition of a registered estate or charge can be entered on the register. bar registration of any disposition, or a particular class of disposition operate without limit, or for a fixed duration stated in the restriction remain in force only until a named event occurs, for example service of notice or receipt of...

Meaning of ‘highway’ At its widest, a highway is a way—being a defined route such as a road, bridleway or footpath—over which the public may pass and re-pass. ‘ Highway’ and ‘public right of way’ are often treated as the same, though ‘highway’ more usually denotes the physical corridor rather than the entitlement itself. For instance, a route used by motor vehicles would typically be described as a ‘highway’ rather than a ‘right of way’. Right of passage Once a route is a highway, the public acquire a right to go to and fro along it. That right is limited by the highway’s type: footpaths and pavements permit travel on foot; bridleways allow use on horseback; and vehicular roads cater for movement with or without vehicles. Classes of highway a carriageway, including a byway open to all traffic (for use on foot, horse, cycle, motorised and...