Legal Practice Notes

ARCHIVED This archived practice note compiles material on fiscal developments across the 2021–22 tax year, beginning with the release of draft clauses for Finance Bill 2022 ( FB 2022) and running through to the Bill’s progression in parliament as the Finance Act 2022 ( FA 2022). It is not updated and is provided purely for background reference. For further details on the yearly Budget and Finance Bill cycle, see Practice Note: The Budget and Finance Bill process... Finance Act 2022 Finance Bill 2022 (formally the Finance ( No 2) Bill, as it was the second Finance Bill of the 2021–22 Parliamentary session, and also referred to as Finance Bill 2021–22) was issued on 4 November 2021. It received......

Personal representatives ( PRs) frequently encounter cross-border estates where the person who has died held assets overseas, was living outside the UK, had international ties (such as nationality, residence or domicile), or where beneficiaries are based abroad. PRs dealing with such matters need practical guidance on administering the estate of a foreign domiciliary who owned property in the UK, as well as the principal considerations when an English domiciliary’s estate contains assets situated overseas. This Practice Note explores the consequences for administering an estate where the deceased was domiciled outside the UK but held UK property. For additional guidance on estates that include foreign situs assets, see Practice Note: Administration of estates-foreign assets. Residence-based IHT regime Until 6 April 2025, an individual’s domicile determined, among other matters, the scope of their inheritance tax ( IHT) exposure. The Finance Act 2025 ( FA 2025) replaces...

Procedure for obtaining a default judgment This Practice Note sets out how to secure a default judgment (also termed judgment in default, judgment in default of acknowledgement of service, and judgment in default of defence). It clarifies that you may proceed by filing a request on the appropriate practice form or by making a formal application under the CPR 23 regime, and identifies when each route is appropriate. It also details the correct steps for a request or an application and the supporting evidence required, together with adjustments to the default judgment process in the Commercial Court and the Circuit Commercial Court. For when the court may enter default judgment, see Practice Note: Obtaining default judgment-general principles. For the character of a default judgment and the forms of judgment available in default, see Practice Note: Default judgment-the judgment itself. Note that this Practice Note deals only with the...

Brexit-related legislation of relevance to employment practitioners ARCHIVED: This archived Practice Note helps you keep abreast of Brexit-linked legislation relevant to employment practitioners that is due or already in force. For general employment law developments, see: Legislation tracker-employment. Where appropriate, links to news reports offering full information on the relevant legislation are included. Commencement date (unless otherwise indicated) By 31 December 2023 (other provisions subject to commencement orders) - Retained EU Law ( Revocation and Reform). Under the Retained EU Law ( Revocation and Reform) Bill (previously the Brexit Freedoms Bill), the special status of retained EU law within UK law will end from late 2023. Retained EU law includes the Working Time Regulations 1998, the Equality Act 2010, TUPE 2006, the Agency Worker Regulations 2010 and the Part-time Worker Regulations 2000. The Bill enables the government to specify, amend, repeal and...

CASE HUB ARCHIVED This archived case hub sets out the position as at the judgment dated 4 May 2022 and is no longer updated. For more detail, see the timeline and relevant/related cases. Case facts Outline A plea seeking annulment of the Commission decision ( SA.34572) that found multiple guarantees granted to Larko to be unlawful State aid; the case was returned to the General Court following the Court of Justice’s ruling in Case C‑244/18. Latest developments On 4 May 2022, the General Court delivered its judgment, dismissing the appeal. Parties Appellant: Larko Geniki Metalleftiki kai Metallourgiki AE ( Larko) Respondent: European Commission (the Commission) Background Larko is a major enterprise focused on extracting and processing laterite ore, mining lignite, and producing ferronickel and related by-products. It was created in 1989 as a new company following the winding-up of Hellenic Mining and Metallurgical SA. At the material time, Larko had three...

This Practice Note offers practical guidance on the WTO Agreement on Trade Facilitation. It explains the obligations undertaken by Member States and the flexibility available to developing and least developed Members when putting those obligations into effect. Introduction The Agreement on Trade Facilitation is the first multilateral accord concluded since the WTO’s creation on 1 January 1995. It is also unprecedented in permitting developing and least developed Member States to decide when they will have the capacity to implement specific provisions. The Agreement seeks to accelerate the movement, release and clearance of goods, including goods in transit. It entered into force on 22 February 2017 after two-thirds of Member States completed their domestic ratification processes. Obligations The obligations assumed by Member States are set out in section 1. Section 1 contains 12 articles, each of which establishes a distinct set of...

This Practice Note outlines the fundamentals of artificial intelligence ( AI) and machine learning ( ML) technology. It includes: A brief history of AI and ML Why data matters How ML models are trained Categories of ML Factors when choosing or evaluating an ML algorithm Neural networks What deep learning means Typical neural network architectures Examples of other widely used ML algorithms Core challenges for AI and ML-transparency, explainability and bias Privacy and data protection Safeguarding AI technology This Practice Note does not address legal or regulatory matters arising from the use or development of AI or ML technologies. For more on these topics, see Practice Notes: Artificial intelligence-data protection Artificial intelligence- UK regulation and the National AI Strategy Artificial...

Introduction The plurilateral accords of the World Trade Organisation ( WTO) are set out clearly in Annex 4 to the Marrakesh Agreement. These agreements address situations where certain Member States consent to rules on trade in particular subjects that others are unwilling to accept. Consequently, plurilateral arrangements arise whenever multilateral consent is absent across the full membership. They therefore bind solely those Members that opt to participate in them. At present, there are just two plurilateral agreements, namely the Agreement on Government Procurement and the Agreement on Trade in Civil Aircraft, while the International Dairy Agreement and the International Bovine Meat Agreement came to an end at the close of 1997. Member States have also negotiated a plurilateral pact concerning trade in services, the Trade in Services Agreement, which has not yet been concluded. The WTO’s Agreement on Government Procurement...

This Practice Note This Practice Note sets out guidance on the arrangements under the Family Procedure Rules 2010 ( FPR 2010) for conducting online public law children, adoption and placement proceedings. It covers FPR 2010, PD 41D ( Proceedings by electronic means: public law proceedings and emergency proceedings relating to children) (from 1 November 2022), FPR 2010, PD 41E ( Procedure for using an online system to complete and file certain applications for an adoption order) (from 18 May 2023), and FPR 2010, PD 41F ( Proceedings by electronic means: placement proceedings) (from 1 April 2024). It also addresses the transitional measure in FPR 2010, PD 36P ( Pilot scheme: placement proceedings: procedure for specified steps to be taken via the online system), which applies to specified proceedings issued before 1 April 2024, together with the pilot in FPR 2010, PD 36ZF ( Pilot...

ARCHIVED: This key case on charity litigation has been archived and is not maintained. The matter of HM Attorney General v Zedra Fiduciary Services provides a practical illustration of the following matters: the court’s method for interpreting the scope of a charitable trust the court’s preliminary review of various categories of schemes procedural matters pertinent to charity litigation of this kind See News Analysis, which includes a case summary: National debt fund worth £500m is held on charitable trusts ( Attorney General v Zedra Fiduciary Services). Key facts In 1928 a donor placed an initial £500,000, together with income and gains, to be retained on trust until such time as-whether alone or combined with other monies available for that end-the fund became adequate to clear the national debt of the UK. The prevailing view in 1928 was that the expense of the First World War should be met by...

Practice Note This Practice Note describes how to obtain the final order of divorce (formerly decree absolute) or a dissolution order in proceedings run on paper or through the His Majesty’s Courts and Tribunals Service ( HMCTS) online system for applications on or after 6 April 2022, following commencement of the Divorce, Dissolution and Separation Act 2020 ( DDSA 2020). It sets out how to accelerate the final order and how to seek a final order where more than 12 months have elapsed since the conditional order. It addresses the respondent’s entitlement to apply, the consequences of a final divorce or dissolution order, applications to set aside, and circumstances in which the court may postpone making the final order. It also explains how to search the central index of decree absolutes. DDSA 2020 took effect on 6 April 2022. Proceedings issued on or after that date are...

This Practice Note offers practical guidance on the multi‑party interim appeal arbitration arrangement used by certain World Trade Organisation ( WTO) Member States while the Appellate Body is unable to operate. It explains which Member States are party to the interim appeal arbitration arrangements, the legal basis, its existence, who may invoke it, what it can be used for, how to make use of it, and the procedure governing the arbitration... Introduction The WTO Appellate Body comprises seven members, with three required to sit on any appeal. Appellate Body Members are appointed for a maximum term (see Practice Note: Introduction to World Trade Organisation Appellate Body Dispute Settlement for guidance on the maximum duration). Consequently, vacancies must be regularly filled when individuals leave office. On 11 December 2019, the Appellate Body ceased to function after the United States of America blocked the...

Administration actions-personal representatives bringing and defending proceedings Q& As This Practice Note directs practitioners to Q& As and worked illustrations of the key principles engaged when personal representatives ( PRs) commence proceedings for the estate-such as pursuing sums due to the deceased-or when PRs resist claims issued against the estate. Such litigation may arise from acts or omissions of the deceased during their lifetime, for instance an asserted liability said to be owed by the deceased, or a damages claim founded on what the deceased did, or failed to do. Matters outside scope include beneficiary infighting, claims by disappointed beneficiaries against the estate, and allegations against PRs for not performing their duties correctly. For guidance on those topics, consult the following Overviews: Probate actions (probate claims), Family provision claims and Administration actions. Note that although fresh Q& As are incorporated into this Practice Note as they are...

The distinction between grants in common form and those in solemn form A common form proof of a Will arises where no one contests or questions its validity. The executor named in the Will, or, alternatively, a successor or the individual entitled to a grant of administration with the Will annexed, files the Will alongside form PA1P, setting out its contents, together with any necessary affidavits, at the district probate registry. A grant is then issued in that applicant’s name, notwithstanding the absence of any other interested parties. Accordingly, the registry processes the papers and issues the grant without input or intervention from any other interested parties. A grant of probate obtained in common form is recognised by every court in England and Wales as definitive proof of the executor’s title, and of the formal validity and contents of the Will-this applies equally to a grant of...

Building Safety Act 2022 ( BSA 2022) In July 2021, the government laid the Building Safety Bill before Parliament, aimed at delivering the recommendations and principles from Dame Judith Hackitt’s Independent Review of Building Regulations and Fire Safety, and confronting the urgent safety issues exposed by the Grenfell Tower tragedy of July 2017. Branded as the most significant overhaul of building safety rules in a generation, it obtained Royal Assent on 28 April 2022, becoming the Building Safety Act 2022 ( BSA 2022). BSA 2022 makes sweeping changes to the law and regulation of building safety, with the objective of securing the safety of people in or around buildings and improving the standard of buildings. This Practice Note outlines for construction lawyers the principal elements of BSA 2022, including its reshaping of regulatory regimes and standards for building and fire safety and for...

During the fixed term, the LA may regain possession of the property by serving a notice seeking possession and by showing that a qualifying ground applies in the particular case. The grounds mirror those used when obtaining possession of a secure tenancy. There are 18 in all, overall grouped into three broad bands: Grounds 1–8; Grounds 9–11; Grounds 12–16. Grounds 1–8 These are discretionary grounds, and the court must be persuaded that making a possession order is reasonable in the circumstances. Grounds 9–11 These are mandatory grounds, and the court must be satisfied that suitable alternative accommodation is available to the tenant in question. Grounds 12–16 These are discretionary grounds, and the court must be satisfied both that it is reasonable to make the possession order and that suitable alternative accommodation is available. Ground 15A In Newport City Council v Charles, the deceased tenant’s son concealed the death for three full years. The...

Relevant articles The Journal of International Banking and Finance Law ( JIBFL) offers numerous practical pieces for banking and finance lawyers that reference the LMA and its documents. This Practice Note sets out the principal articles of interest since 2015, arranged in reverse chronological order. 1 July 2025 - Layering it on thick: the evolution of the super senior intercreditor agreement (2025) 7 JIBFL 450. This piece reviews the LMA’s super senior/senior intercreditor agreement used in European direct lending. Although it has become the default template across most such deals in Europe, its provisions have steadily shifted since launch to accommodate financial sponsors pursuing increasingly intricate capital stacks to fund portfolio companies. The authors chart these changes and consider potential future tweaks. By Lee Federman, partner, and Mamoun Shafi, of counsel, Jones Day, London. 1...

This Practice Note sits within a multi‑jurisdictional guide that explores core issues in establishing specific business entities across global jurisdictions. Member firms of the Multilaw global law firm network address key questions on this subject. This section highlights principal considerations when forming a private company limited by shares in Malaysia. Current as of 24 November 2025. Authors: Andrew Chiew Ean Vooi and Tay Weng Hwee, Lee Hishammuddin Allen & Gledhill, a Multilaw member firm. Common entities Subject of this response: the private company limited by shares ( Sendirian Berhad or Sdn Bhd). Other existing forms in this jurisdiction not covered here: partnership, limited liability partnership, public limited company. General principles Main source of law authorising this form of entity: the Companies Act 2016 ( CA 2016) and the Companies Regulations 2017. Brief summary of the form of entity, including whether it...

Key resources at a glance Legislation: Section 3(1)(b) of the Immigration Act 1971 ( IA 1971) Application forms: UK visa and immigration application forms (collection) Fee waiver application form Requesting a fee waiver ( GOV. UK) Home Office guidance: Leave outside the Immigration Rules: caseworker guidance Discretionary leave: caseworker guidance Human rights claims on medical grounds: caseworker guidance Chapter 08–appendix FM family members: caseworker guidance Family life (as a partner or parent) and exceptional circumstances Private life: caseworker guidance ...

This Practice Note offers a practical guide to completing Form E (financial statement) for a financial order under the Matrimonial Causes Act 1973 ( MCA 1973) or Civil Partnership Act 2004 ( CPA 2004), and for financial relief following an overseas divorce under Part III of the Matrimonial and Family Proceedings Act 1984 or CPA 2004, Sch 7. It outlines the supporting information and documents required and signposts the relevant provisions of the Family Procedure Rules 2010, SI 2010/2955 ( FPR 2010). It assumes a basic familiarity with the background and process of financial remedy proceedings and is designed to help with preparing Form E. Read alongside: Practice Note— Preparation of Form E. See also: Procedural guide—applications for a financial remedy: application to first appointment (standard procedure) and Financial disclosure and Form E—client guide. What is a financial statement in Form E? Once an...