Legal Practice Notes

This set of training resources provides editable Power Point slide templates with accompanying trainer notes, to help introduce environmental law. It covers: what environmental law means, the evolution of the field, core principles, sources of law, environmental regimes, liability considerations, regulatory action and third‑party claims, and the application of environmental law in practice. All materials are customisable. Click the link below to download the Power Point presentation. Contents What is environmental law? Development of environmental law Principles of environmental law Sources of environmental law Environmental regimes Environmental liabilities Regulatory action and third-party claims Environmental law in practice Summary This presentation offers a primer on environmental law. Purpose of slides/seminar The slides are aimed at a broad audience rather than specialists......

ARCHIVED: This Practice Note has been archived and is not maintained. Legislation will appear in reverse chronological sequence. Instruments that apply solely to Wales ( Wales SI) are marked on the tracker. This tracker includes draft and enacted Brexit statutory instruments relevant to Environment lawyers. Under the European Union ( Withdrawal) Act 2018, certain proposed Brexit statutory instruments must undergo an initial sifting stage before being formally laid before Parliament, to identify the suitable level of parliamentary scrutiny. For more detail, see News Analysis: Brexit Bulletin— Brexit SI sifting process: what you need to know. For Brexit SIs laid for sifting, but not yet in draft or enacted form, see: Brexit SI database. For guidance on Brexit and environmental law, see: Practice Note: Brexit—impact on environmental law and News Analysis: Brexit Bulletin—key updates, research tips and resources. For information on previous legislation trackers,...

Devolution The UK’s experience of devolution is far from recent and long established indeed. During the Victorian period, between 1865 and 1875, local authorities saw marked increases in regional self-governance across local government in many areas. Early in the twentieth century, amid debates of the day on Irish home rule, Winston Churchill notably proposed ‘home rule all round’, extending to English regions as well as Scotland, Ireland and Wales. After the war, the growth of the Scottish National Party helped lead to a 1979 Scottish devolution poll, backed by 40% of the electorate. The 1997 Labour administration subsequently passed devolution statutes for Scotland, Wales and Northern Ireland in 1998. Beyond these Acts, relations operate in practice between the UK government at Westminster and the devolved institutions: the Northern Ireland Assembly at Stormont, the Scottish Government at Holyrood, and the Senedd in Cardiff, on a...

This year’s annual round-up surveys major developments from 2017 and looks towards 2018. It covers the government’s air quality plan and the linked legal challenges, the new Civil Procedure Rules on costs protection in Aarhus Convention claims, shifts concerning Brexit’s impact on environmental law, and a range of changes tied to the EU Emissions Trading System ( EU ETS), climate policy and targets. It also includes updates to Lexis Nexis®’s content, highlighting notable advances from the past year and what is planned for the next 12 months. This Practice Note also links to related Brexit content. Reviewing 2017 Air emissions and climate change What happened? Following extended litigation, starting in 2010 when Client Earth first brought proceedings over exceedances of nitrogen dioxide limits, the government was directed to issue a new draft air quality plan for consultation and a final plan by 31 July 2017. The...

The law governing EMI options EMI options are regulated by the following provisions in the Income Tax ( Earnings and Pensions) Act 2003 ( ITEPA 2003): sections 527–541 of ITEPA 2003; and ITEPA 2003, Sch 5 Pt 1– Sch 5 Pt 8 What are EMI options? The EMI scheme is a highly adaptable and tax-efficient share option arrangement created specifically for small/medium-sized companies, and can operate as a powerful incentive for companies. EMI schemes are among the most popular and tax-efficient methods to incentivise a company’s employees; however, the qualifying conditions are strict, and so EMI may not be available (or appropriate) for a given company, taking into account its size, structure, employees and/or objectives. EMI options must be granted for genuine commercial purposes—to recruit or retain an employee within a company—and not as part of any scheme or arrangement where the main purpose (or one of the...

Expanding capacity from variable renewable sources creates technical challenges for the UK electricity system. Network capacity is commonly planned to align with peak outputs from generators dispersed across the national grid and located nationwide. Energy storage helps manage generator output and supports control of the electrical network, safely and reliably across the UK grid. Alongside interconnection and demand side response, storage provides an effective way to smooth peaks and troughs more evenly in production of electricity. It can also mitigate technical constraints such as frequency regulation, lessening the requirement for grid reinforcement in turn within networks over time. Conventional power stations generally have a single purpose: producing electricity alone. Storage, however, serves multiple functions, classified as either 'behind the meter' for distributed applications, or 'in front of the meter' for grid-orientated services. For further details on key legal...

Status of EU directives following Brexit Retained EU law (‘ REUL’) refers to the bundle of EU‑sourced rights and rules that the UK kept after Brexit. It is a term defined in the European Union ( Withdrawal) Act 2018 ( EU( W) A 2018) and denotes the corpus of EU‑derived legislation that was preserved and converted into UK domestic law when the European Communities Act 1972 was repealed. From 1 January 2024, under the Retained EU Law ( Revocation and Reform) Act 2023, REUL that continues to apply is labelled ‘assimilated law’. This re‑labelling, including associated terminology, signals a shift in its standing and handling within the UK system: it should be read through ordinary domestic legal principles. Accordingly, from 1 January 2024, REUL is treated as ‘assimilated’ because, in the main, EU‑specific interpretive effects no longer apply (eg the supremacy of EU law,...

ARCHIVED: This Practice Note is archived and not maintained. The Energy legislation tracker tool outlines key legislation laid between 1 January and 31 December 2020 for Energy lawyers, presented in reverse chronological order. Wales-only instruments ( Wales Statutory Instruments— Wales SI) are flagged on the tracker. Legislation laid in 2019 or 2018 but commencing in 2020 appears at the top of the Energy legislation tracker 2018 [ Archived] or the Energy legislation tracker 2019 [ Archived]. Lexis®Library has introduced three features: Amendment Highlighter, Timeline and Legislation Menu. These tools make it faster and simpler to locate and track government legislation in progress—whether a Bill, Statutory Instruments ( SI) or a new Act of Parliament—and to view historic, current and future legislative changes. For previous legislation trackers, see: Energy legislation tracker 2019 [ Archived] Energy legislation tracker 2018 [ Archived] Energy legislation tracker 2017 [...

For fuller analysis of how England and Wales regulate, consent to and incentivise the net zero energy shift, consult: Collinson and Hockman on Energy Law: Regulating, Consenting and Incentivising the Energy Transition. That textbook explores, in depth, topics addressed within this Practice Note. This newcomer’s guide offers a primer on energy law and practice. It targets trainee solicitors and anyone beginning in energy law. Its purpose is to help you get the best from the Lexis®+ UK Energy resources by showing how to locate them, register for email alerts, reach Q& As and send a question to the Lexis Ask team, among other steps. It also points to practical entry routes into the materials. Follow the suggested steps to start, choose what to read, and stay updated as you progress from day-one. If a point is not dealt with here, use the ‘ Topics &...

Traditionally, landfill dominated waste treatment in the UK, largely because past mineral extraction left plentiful suitable sites. Since the mid‑1990s, though, practice has shifted as the climate implications of waste management have been recognised and legislation has made landfill less appealing. These shifts have, in turn, encouraged the growth of waste to energy plants, which take waste and convert it into usable energy. Outputs include electricity and heat, alongside commodities such as transport fuels or natural gas. Many new facilities are being developed with energy generation, as well as waste management, as a central part of their role. Each year the UK produces substantial volumes of waste. Government data indicates the UK generated around 32.6 million tonnes of commercial and industrial waste in 2023, down from 40.4 million tonnes in 2020. Household waste was over 25 million tonnes in 2023 compared with 27...

The applicable end-of-life vehicle legislation Key pieces of UK legislation include: End of Life Vehicle Regulations 2003, SI 2003/2635 ( ELVR 2003) End of Life Vehicles ( Producer Responsibility) Regulations 2005, SI 2005/263 ( ELVPRR 2005) These rules safeguard the environment by limiting hazardous substances and introducing measures to drive and encourage recycling. They also apply to cars (up to nine seats) and small vans (up to 3.5 tonnes), including parts manufactured for them. Knowing precisely when a vehicle is classed as an ELV is crucial, as producers and authorised treatment facilities ( ATFs) have defined obligations and registration requirements relating to ELV treatment. In particular, the ELVPRR 2005 regulate producer responsibility for setting up collection systems to take back ELVs and the arrangements for achieving the required re-use, recycling, and recovery targets. Under the Environmental Permitting Regulations 2016 ( EPR 2016), ATFs must...

Introduction A tax indemnity allows an employer to recoup income tax and National Insurance contributions ( NICs) from an employee, typically through a range of methods to keep flexibility for both sides. Within share schemes, they are especially significant because an employer may need to settle substantial sums with HMRC and, without a binding recovery mechanism, could be left exposed. Where income tax becomes due on employment related securities or options, an employer may still be required to account for that tax to HMRC even if no cash is received. Generally, this duty arises where the securities are ‘readily convertible assets’ ( RCAs) or deemed RCAs at the time of the taxable event, or where the employee receives cash or RCAs in connection with them. For further guidance on when shares constitute RCAs, see Practice Note: Share options and readily...

Post-acquisition benefits This Practice Note addresses the provisions in sections 447–450 of the Income Tax ( Earnings and Pensions) Act 2003 ( ITEPA 2003) ( Part 7, Chapter 4), which impose income tax on employees or directors for post-acquisition benefits received in connection with employment-related securities. For these purposes, benefits are interpreted broadly and can include, for instance, enhancements to share rights, the provision of travel or accommodation, and an allotment of bonus shares. For the meaning of employment-related securities, see Practice Note: What is an employment-related security? Following the Court of Appeal’s judgment in PA Holdings, HMRC may contend that dividend payments are simply taxable as earnings (or emoluments) under (what is now) ITEPA 2003, s 62 rather than under the specific post-acquisition benefits charge (see News Analysis: Employee remuneration and special purpose vehicles). Nevertheless, the...

The need to value employee shares When contemplating offering shares to employees, whether directly and/or via a share plan, employer companies and existing shareholders must reflect on what the shares are worth for several reasons, including: determining how many shares are needed to meet their objectives (valuing existing shares can indicate a need to sub-divide current shares and/or establish a new class) assessing the tax that may arise on acquisition and on any later chargeable events (for example, for PAYE purposes and/or to enable an employee and the company to decide whether to make an election in relation to restricted shares), particularly in respect of: convertible securities restricted securities securities with artificially depressed or enhanced market values ...

Specific income tax rules Specific income tax provisions (sections 471–484 of the Income Tax ( Earnings and Pensions) Act 2003 ( ITEPA 2003)) are applicable to securities options connected with employment. These provisions generally subject non tax-advantaged share options to an income tax charge. Different rules govern tax-advantaged arrangements such as EMI options, SAYE schemes and CSOPs. A securities option is, in essence, a bare right to acquire securities, conferring no other rights. Comprehensive guidance appears in Practice Note: Employment-related securities options—definition, covering: what constitutes a securities option when a securities option is regarded as employment-related That Practice Note also sets out the tax treatment of employment-related securities options, which in brief is: no income tax or National Insurance contributions ( NICs) arise on the grant of an option on exercise or another chargeable event: the...

Convertible securities are: employment-related securities (see Practice Note: What is an employment-related security?) securities that can be converted into instruments of a different description (see below) Accordingly, if a company grants securities to its employees or directors with restricted rights on issue (for example, no dividend entitlement or voting powers) but which may switch into ordinary shares on specified trigger events, those instruments constitute convertible securities. They are often seen in private equity or venture capital settings and include: convertible loan notes convertible preference shares For information on the income tax treatment of convertible securities, see Practice Note: Convertible securities—tax treatment. For the PAYE and National Insurance contributions ( NIC) consequences of convertible securities, see Practice Notes: PAYE implications of employment-related securities and NICs implications of employment-related securities and securities options. What are convertible...

ARCHIVED: This archived Practice Note delivers this year’s annual round-up, spotlighting standout developments from 2017 and signalling what lies ahead in 2018. Covered topics include the scrapping of employment tribunal fees, compulsory gender pay gap disclosures, key ‘gig economy’ rulings on worker status, and the General Data Protection Regulation ( GDPR). It also outlines updates to Lexis Nexis content, sharing highlights from the last year and what to expect over the next twelve months... Reviewing 2017 Employment tribunals What happened? On 26 July 2017, the employment law landscape shifted markedly when the Supreme Court, in R (on the application of Unison) v Lord Chancellor [2017] IRLR 911, ruled that the Employment Tribunals and the Employment Appeal Tribunal Fees Order 2013 ( SI 2013/1893), in force since 29 July 2013, was unlawful ab initio (that is, from the outset). The court found the Fees Order: impeded access to...

This Practice Note examines the provisions of the Civil Jurisdiction and Judgments Act 1982 ( CJJA 1982) that resolve questions of international jurisdiction for employment proceedings commenced on or after 1 January 2021. For a visual summary, see: Determining jurisdiction in employment disputes (1 January 2021 onwards)—flowchart. For guidance where proceedings began on or before 31 December 2020, see: Practice Note: International jurisdiction—allocating employment cases between national courts and tribunals pre-1 January 2021 [ Archived] Determining jurisdiction in employment disputes (to IP completion day)—flowchart [ Archived] Background Where a common law claim is brought in the courts—such as a damages claim for breach of contract or to enforce post-termination restrictions (restrictive covenants)—jurisdiction is governed by the CJJA 1982 and the Civil Procedure Rules ( CPR). These rules apply to proceedings instituted on or after 1 January 2021 and replace Retained...

Certain types of benefits fall outside income tax. The key examples are payments into pension funds (see Practice Note: Pensions—general considerations for employment lawyers), retirement and death benefits, and shares provided under HMRC‑approved schemes (see Practice Note: Introduction to share ownership schemes). There are also a number of other, lesser, tax‑free benefits, including those set out below. HMRC guidance offers further detail on non‑taxable payments or benefits for employees... Accommodation Accommodation is exempt from tax where it is required for the role, is provided solely so the employee can perform his duties, or where structural alterations or repairs must be carried out to the premises. If an employee relocates with his job, up to £8,000 of relocation expenses can be provided tax‑free. For further information on relocation, see the drafting notes to our Precedent: Clauses—place of work, residence, mobility and...

The residual liability provisions Acting as the safety net within the benefits code, the residual liability provisions supply a way to assess the value of a benefit given to an employee where neither the money’s worth principle nor any particular computational rule applies. The benefits code is set out in Part 3, Chapters 2–11 of the Income Tax ( Earnings and Pensions) Act 2003 ( ITEPA 2003), with the residual liability provisions themselves found in Chapter 10. For an outline of the charge to income tax on benefits arising from employment in general, see Practice Note: How employment income is taxed—non-cash earnings or benefits. The scope of benefits taxable under the residual liability provisions is very broad, covering 'a benefit or facility of any kind' provided it constitutes an employment-related benefit in practice......