Legal Practice Notes

This Practice Note explores a range of matters around school behaviour and exclusion, such as physical restraint, detentions, uniform, and the seizing of property, chiefly in England, while noting how the present position differs in Wales. It states that headteachers, school governors, the local authority, social workers, and the virtual school head must have regard to current statutory guidance on exclusions, and it outlines both the process for removing a pupil and the routes of challenge to a permanent exclusion. Legal framework The statutory regime for school discipline and exclusion largely operates in parallel alongside the common law......

‘ Working together to improve school attendance’ is statutory guidance from the government that explains the considerations to which all schools, trusts, governing bodies and local authorities must have regard when striving to secure consistently high attendance across England. It clarifies that this guidance should be read alongside other documents, notably the statutory ‘ Keeping children safe in education’... Compulsory school age Children who are of compulsory school age must receive an education, which does not have to take place in a school setting. When judging whether a child’s attendance is adequate, the first question is whether the child has reached compulsory school age. when they reach five years old, if that birthday falls on a prescribed day; and otherwise, from the beginning of the next prescribed day after their fifth birthday The prescribed days for the commencement of compulsory school age are 31...

CASE HUB ARCHIVED —this archived case hub reflects the position at the date of the judgment of 18 July 2013; it is no longer maintained. See further: timeline, commentary and related/relevant cases Case facts Outline Schindler, together with several subsidiaries within the Schindler group, appealed the General Court’s judgment that dismissed its action seeking annulment of the Commission’s decision, which had found an infringement and imposed a €143.7m fine for its alleged role in a lifts and escalators cartel between 1995 and 2004. At the time the Commission adopted that decision, the combined administrative penalties of €992.3m on four lift and escalator manufacturers constituted the highest overall fine the Commission had ever imposed for a cartel breach; it also included what was then the largest individual penalty on an undertaking ( Thyssen Krupp)—a sum later cut by nearly €160m on appeal following the General Court’s...

THIS PRACTICE NOTE APPLIES ONLY TO PENSION SCHEMES IN ENGLAND AND WALES Scheme Pays, brought in under Schedule 17 to the Finance Act 2011 ( FA 2011), permits a member, in defined circumstances, to direct their pension scheme to settle their annual allowance charge. The scheme may subsequently recover the outlay by adjusting the member’s pension benefits accordingly. As the standard annual allowance available to a member has been curtailed over time (it peaked at £255,000 and, from 6 April 2023, stands at £60,000), a greater number of members are expected to face an annual allowance charge and, in turn, more pension schemes are likely to need to deploy Scheme Pays. Crucially, for a member to compel their scheme to operate Scheme Pays, one condition is that the aggregate pension savings in that scheme for the same tax year (ie the pension input amount) must...

Administration of the scheme The scheme document must set out in clear terms how the scheme of arrangement (the scheme) will be run and by whom, on an ongoing basis. Where outstanding questions remain between scheme creditors, or assets still need to be gathered in or realised for the estate, it can be useful or required to appoint a scheme administrator. This is typically an independent party, commonly called a scheme supervisor or scheme administrator. Such a supervisor is ordinarily either a licensed insolvency practitioner or someone with specialist expertise in the scheme company’s sector. Role of the supervisor The duties assigned to the scheme supervisor or administrator should be considered with care from the outset, with their authorities, scope and responsibilities defined with precision. Appointing a scheme supervisor enables that person(s) to oversee, manage and carry out the scheme, and to fulfil the duties and...

This Practice Note looks at the Scheme for Construction Contracts This Practice Note examines the Scheme for Construction Contracts, as set out in: the schedule to the Scheme for Construction Contracts ( England and Wales) Regulations 1998, as amended by the Scheme for Construction Contracts ( England and Wales) Regulations 1998 ( Amendment) ( England) Regulations 2011 (the English Scheme) the schedule to the Scheme for Construction Contracts ( England and Wales) Regulations 1998, as amended by the Scheme for Construction Contracts ( England and Wales) Regulations 1998 ( Amendment) ( Wales) Regulations 2011 (the Welsh Scheme) the schedule to the Scheme for Construction Contracts ( Scotland) Regulations 1998, as amended by the Scheme for Construction Contracts ( Scotland) Amendment Regulations 2011 (the Scottish Scheme) Given the many common features across the English, Welsh and Scottish Schemes, this Practice Note refers to them...

From 4 November 2024, Part 2 of the Historic Environment ( Wales) Act 2023 took full effect, separating the legislation on scheduled monuments for England and Wales. For more on scheduled monuments in Wales, see Practice Note: Scheduled monuments in Wales. What is a scheduled monument? A scheduled monument is an archaeological site or historic building of ‘national importance’, protected against unauthorised alteration. Scheduling aims to conserve such monuments and keep them as near to their original condition as practicable. Under the Ancient Monuments and Archaeological Areas Act 1979 ( AMAAA 1979), a ‘scheduled monument’ is any monument entered on the schedule compiled and maintained by the Secretary of State for Culture, Media and Sport. A monument includes any: building, structure or work, whether above or below the ground surface, and any cave or excavation site comprising the remains of any such building, structure or work, or of any cave or...

This Practice Note outlines the service charge exemptions—where no, or limited, sums are payable—covering remediation of ‘relevant defects’ for certain leaseholders in specified situations under Schedule 8 to the Building Safety Act 2022 ( BSA 2022). Save for one exception, the protections in Schedule 8 apply only to ‘qualifying leases’ of premises. For further guidance on the meaning of ‘qualifying lease’ and other defined expressions in Schedule 8, including ‘relevant building’, ‘relevant measure’ and ‘relevant defect’, see: Practice Note: Building Safety Act 2022—landlord and tenant issues — Remediation of historic defects—definitions and Q& A: How do the conditions relating to a ‘qualifying lease’ under section 119(2)(d) of the Building Safety Act 2022 operate? Circumstance and amount of service charge payable Type of lease Reference Further detail No service charge is due for a relevant measure addressing any relevant defect where a relevant landlord caused the defect or was...

Where an employee is granted a share option under a Schedule 3 save as you earn ( SAYE) option scheme, the employee benefits from the following tax advantages provided that they exercise the share option in one of the circumstances prescribed by the legislation (as detailed below): No income tax when the option is granted. No income tax when the option is exercised. No income tax on any exercise price discount ( SAYE options may carry up to a 20% discount to market value at grant). No income tax on a savings bonus at the bonus date or, if the savings contract ends early, on interest payable by the savings carrier. No National Insurance contributions ( NICs). CGT on share disposal on gains above the individual’s annual exempt allowance (if exercise is free of income tax, the base cost is...

ARCHIVED : This archived Practice Note offers context on the key distinctions between the SIP guidance in ESSUM and the places it can now be located within ETASSUM. It also sets out any material differences in the guidance. This Practice Note reflects the position as at December 2015 and is intended solely for background reference. Background On 28 October 2015, HMRC announced a new Employee Tax Advantaged Share Scheme User Manual ( ETASSUM), which is available on its Gov.uk website. At the time of writing, the earlier guidance in ESSUM remains live and can still be accessed. As its name suggests, ETASSUM covers enterprise management incentives ( EMI) schemes, company share option plans ( CSOPs), save as you earn ( SAYE) schemes and share incentive plans ( SIPs). ETASSUM is not yet in its final form and, at the time of preparing this Practice Note, certain links are...

This Practice Note addresses the dispute resolution process commonly known as , which is governed by the SCC Rules for Express Dispute Assessment (the Rules). What is ? The Stockholm Chamber of Commerce ( SCC) Arbitration Institute introduced the SCC Rules for Express Dispute Assessment () in May 2021. Developed to give clients additional options for resolving disputes without turning to traditional procedures, following client and market research showing demand, the process is a new hybrid of arbitration and mediation. As with commercial arbitration and mediation, it is voluntary and confidential. Crucially, confidentiality applies by default and extends to any subsequent arbitration, litigation or other legal proceedings. In contrast to conventional arbitration, the conclusions are not legally binding or enforceable. It also departs from mediation because the usual outcome is an assessment of the merits of the dispute, rather than a mediator’s...

Introduction to the SCC’s UNCITRAL procedures The Arbitration Institute of the Stockholm Chamber of Commerce ( SCC) has for many years participated in arbitrations under the UNCITRAL Arbitration Rules, most commonly in the role of appointing authority. From 1 January 2015, the SCC amended its procedures to reflect the two distinct functions it may perform under those Rules—as appointing authority and as administering body. You should note that varying Schedules of Costs apply based on the date your arbitration was commenced under the 2015 SCC Procedures for the Administration of Cases under the UNCITRAL Arbitration Rules (2015 SCC UNCITRAL Administration Procedures). Where a 2015 SCC UNCITRAL Administration Procedures arbitration began before 1 January 2020, you must consult the Schedule of Costs contained in the version applicable to that earlier period. Likewise, for any 2015 SCC UNCITRAL Administration Procedures arbitration started on or after 1...

This Practice Note addresses the arbitration procedure under the 2023 Arbitration Rules of the Stockholm Chamber of Commerce ( SCC) Arbitration Institute. The institution has adopted the name ‘ Stockholm Chamber of Commerce ( SCC) Arbitration Institute.’ The 2023 SCC Rules govern arbitrations filed with the SCC on or after 1 January 2023, unless the parties agree otherwise. A revised SCC Schedule of Costs applies to 2024 SCC arbitrations; see here. The SCC Arbitration Institute The SCC ranks among the most widely recognised arbitral bodies globally. As with peer institutions, it administers the resolution of disputes through arbitration. It does not adjudicate cases itself; decisions are made by arbitrators appointed in accordance with the SCC Arbitration Rules. The organisation comprises a Secretariat, led by the Secretary‑ General, and an international Board of prominent arbitration practitioners, which convenes monthly to take...

This Practice Note This Practice Note addresses procedure under the Stockholm Chamber of Commerce Arbitration Institute’s 2023 Arbitration Rules (the 2023 SCC Rules). Those Rules govern SCC cases filed from 1 January 2023 onward, save where the parties stipulate otherwise. Determining the law that governs the procedure The seat The chosen seat fixes the legal seat, or lex arbitri, namely the national arbitration law applying alongside the SCC Rules. SCC cases are typically seated in Sweden, though the parties may select any seat worldwide. The Rules dovetail with the Swedish Arbitration Act ( SAA). Swedish courts generally refrain from interfering with party autonomy, intervening only to protect due process when a party so requests. If no seat is agreed, the Board sets it (2023 SCC Rules, art 25(1); 2023 SCC Expedited Rules, art 26(1)). The Board commonly opts for Stockholm ( Sweden) as the seat, unless compelling reasons justify...

Purpose of a scaffold licence A scaffold licence is generally required when a contractor needs to install scaffolding on land owned by a third party, rather than on the employer’s land. No licence is necessary if all scaffolding remains within the site boundary or otherwise on the employer’s property. Putting up scaffolding on someone else’s land without a scaffold licence constitutes trespass. The contractor should identify who owns any land where scaffolding is to be placed. Multiple licences will be needed if the scaffolding crosses more than one boundary. If the works are for a tenant who only occupies part of a site or building, the contractor must obtain a scaffold licence from the landlord to erect scaffolding outside the tenant’s demise. Format of a scaffold licence A scaffold licence is usually straightforward. It is commonly issued as a letter from the party on whose land the...

ARCHIVED: This Practice Note has been archived and is no longer updated. It is provided for background information only. Introduction Despite its title, the Small Business, Enterprise and Employment Act 2015 ( SBEEA 2015) has general effect across UK companies, not just small and medium-sized enterprises. While the Act chiefly concerns corporate matters and company administration, certain elements may influence financing transactions and warrant attention from finance practitioners. These include: the abolition of bearer shares powers enabling the override of prohibitions on invoice assignment modifications to the powers of the Export Credits Guarantee Department ( ECGD) adjustments to administrators’ and liquidators’ powers with implications for insolvency and restructuring practice streamlining of public procurement processes changes to company administration The SBEEA 2015 received Royal Assent on 26 March 2015 and is being brought into force in stages. For the timetable indicating when specific provisions commence, see Practice Note: The Small Business,...

This note addresses the following areas: the law governing save as you earn ( SAYE) options and corporate events corporate events which may trigger the exercise of SAYE options demergers tax relief for exercise of SAYE options on specified corporate events, and exchange of SAYE options The law governing SAYE options and corporate events The statutory framework setting out how corporate events affect SAYE options comprises: Schedule 3 Part 6, paragraph 37 to the Income Tax ( Earnings and Pensions) Act 2003 ( ITEPA 2003) and ITEPA 2003, Sch 3 Pt 7, paras 38–39, and ITEPA 2003, s 519 Corporate events which may trigger exercise of SAYE options Under the SAYE rules, a scheme may permit options to be exercised early (before the bonus date of the associated savings contract) if any of the following arises in respect of the...

This Practice Note covers the following topics: the legal framework for exchanging save as you earn ( SAYE) options exchange of SAYE options the circumstances and timing in which an exchange may occur conditions applying to the replacement options tax treatment of any exchange practical considerations for SAYE rollovers The law governing the exchange of SAYE options The statutory provisions setting out the terms on which SAYE options can be exchanged following a corporate event are found in paragraphs 38–39, Schedule 3, Part 7 to the Income Tax ( Earnings and Pensions) Act 2003 ( ITEPA 2003). For general guidance on SAYE options, see Practice Note: How SAYE schemes work and key features. For the effect of a...

This Practice Note reviews how courts in the Kingdom of Saudi Arabia ( KSA, Saudi, Saudi Arabia) recognise and enforce both local and international arbitral awards under Saudi law. The relevant legal framework The Saudi Arbitration Law, promulgated by Royal Decree No. M/34 on 16 April 2012 (the Arbitration Law), and grounded in the UNICTRAL Model Law on International Commercial Arbitration. Under Article 2, it governs arbitrations seated in Saudi Arabia, and also proceedings conducted abroad where the parties have designated the Arbitration Law as the governing law of the arbitration. The Implementing Regulations of the Arbitration Law, issued pursuant to Cabinet of Ministers’ decision number 541 on 22 May 2017 (the Implementing Regulations of the Arbitration Law). The Enforcement Law, enacted by Royal Decree No. M/53 dated 30 July 2012 (the Enforcement Law). The...

Loan market and developments A concise outline of the present condition of the loan markets in this jurisdiction and key recent developments is set out below. Saudi Arabia’s lending landscape appears comparatively insulated from challenges troubling financiers in other regions, partly owing to the adoption of core Basel III measures, encompassing leverage, liquidity and capital adequacy ratios, all of which are closely supervised by the Saudi Central Bank ( SAMA). Another contributing factor is that borrowing is generally not credit-led, but is instead strongly anchored in the provision of security. Whatever the drivers, the domestic market remains notably robust, with rising investment both within the Kingdom and from overseas. An extensive range of credit options exists: commercial bank facilities offering low rates to personal and corporate customers, and medium to long-term funding from bodies such as the Islamic Development Bank and the Saudi...