Legal Practice Notes

There are five key steps to improving efficiency: identify (define) the process that requires improvement measure the issue analyse your data enhance the process control, ie embed the new process so it becomes business as usual Many management consultants describe this as the DMAIC framework. This Practice Note focuses on step 2—measuring the problem or inefficiency highlighted in step 1—see Practice Note: Continuous improvement—law firms—step 1—identify and define the problem. It proceeds on the basis that the step 1 issue is an inefficient client onboarding process. For further detail on continuous improvement and the phases of raising efficiency, see Practice Note: Simplifying continuous improvement—law firms. Every form of waste or inefficiency carries a cost to the firm. Some, eg surplus equipment, create a direct expense, while others relate to lost time (opportunity cost) and...

A means of payment order ( MPO) requires the payer under a ‘qualifying periodical maintenance order’ to make payments by a specified method, or directs that an attachment of earnings order ( AEO) be made. These provisions offer the recipient greater assurance about the timing and method of payment, particularly where an AEO is imposed. An MPO can also provide that payments under the relevant order are paid into court (including by a specified method), or are made in accordance with arrangements under section 30 of the Child Support Act 1991 ( CSA 1991). Only the Family Court may exercise these latter powers. Qualifying periodical maintenance order A qualifying maintenance order is an order of the High Court or the Family Court that obliges one party to make periodical payments to the other, made while the paying party is ordinarily resident in England and Wales. This...

R& D reliefs—meaning of R& D This Practice Note explains what counts as R& D for four corporation tax reliefs: Pre‑1 April 2024: SME R& D relief/tax credit and the R& D expenditure credit ( RDEC) Post‑1 April 2024: the merged RDEC and enhanced relief for loss‑making R& D‑intensive SMEs For tax, R& D follows GAAP ( FRS 102/ IAS 38) as modified by Secretary of State guidelines maintained by DSIT. The 7 March 2023 version confirms that pure and applied mathematics count as science. HMRC’s Guidelines for Compliance expand on this. FRS 102/ IAS 38 broadly define research as planned original investigation for new knowledge, and development as applying that knowledge to design new or substantially improved outputs before commercial use. Under the Guidelines, qualifying work sits within a project seeking an advance in science or technology, directly addressing scientific or...

Origins of the Mc Cloud remedy In 2014/15, a range of public service pension schemes underwent reform. New career‑average arrangements (the reformed schemes) were introduced, replacing the former final salary schemes (the legacy schemes) for future service. NHS Pension Scheme ( NHSPS) Teachers’ Pension Scheme ( TPS) Civil Service Pension Scheme ( CSPS) Firefighters’ Pension Scheme ( FPS) Police Pension Scheme ( PPS) Armed Forces Pension Scheme ( AFPS) Local Government Pension Scheme ( LGPS) Judicial Pension Scheme ( JPS) equivalent public For further information, see Practice Notes: The reformed National Health Service Pension Scheme and The legacy National Health Service Pension Scheme; The reformed Teachers’ Pension Scheme and The legacy Teachers’ Pension Scheme; The reformed civil service pension scheme—alpha and The legacy Principal Civil Service Pension Scheme ( PCSPS); The reformed Local...

This month marked the commencement of Peru’s new mandatory pre‑merger notification regime, and a call for lower notification thresholds in Finland... Peru—new mandatory pre-merger notification regime enters into force Peru’s mandatory pre‑merger notification system is now in force. Where the thresholds below are reached, a filing in Peru is required and completion must be stayed until approval is granted: the parties together must have an aggregate turnover in Peru of at least PEN 519.2m (around €110.8m/ US$135.7m); and at least two parties must each have turnover in Peru of at least PEN 79.2m (around €16.9m/ US$20.7m). Note – these thresholds are tied to multiples of the Peruvian Tax Reference Unit ( UIT), which is updated annually; the amounts above reflect the UIT’s current value. The current multi‑purpose market regulator, INDECOPI, will oversee the new merger control framework. Where the thresholds apply, deals must be...

This month, Parliament signed off powers to call in sub-threshold mergers in Denmark, released guidelines clarifying how Egypt’s new merger control regime will apply, revised Jordan’s merger thresholds by introducing a turnover-based test, and the UK’s Digital Markets, Consumers and Competition Act obtained Royal Asset... Denmark— Parliament passes bill introducing power to call in below-threshold mergers In our November 2023 monthly merger update, we noted that the Danish Competition and Consumer Authority ( DCCA) initiated a consultation on proposed revisions to the Danish Competition Act. Regarding merger control, the Government suggested a call-in mechanism enabling the DCCA to require notification of deals falling below the existing thresholds. Under the proposal, the DCCA may oblige undertakings to notify a merger if: the undertakings concerned have a combined annual Danish turnover of at least DKK 50m; and the DCCA considers there is a risk the merger would...

ARCHIVED: This archived Horizon scanner reviews recent and upcoming developments relevant to Dispute Resolution ( DR) lawyers as at 30 May 2023. It notes updates since the 9 March 2023 edition of the Horizon scanner: Dispute Resolution— Horizon scanner— March 2023 [ Archived]. Hot topic— London International Disputes Week LIDW ran from 15–19 May 2023 under the theme ‘ Adapting to a Changing World’; Lexis Nexis was among the founding members, with the first event held in 2019. The week opened with an International Arbitration conference; day two delivered the main dispute resolution conference, and the remaining days featured numerous Member Hosted Events. Together with various drinks and dinners, the programme gave this forward‑looking forum a strong platform to achieve its aim of ‘bringing together all the stakeholders in London’s dispute resolution community to debate and explore the key issues and topics, and to help drive...

This note aims to: offer practical pointers to creditors owed funds by a distressed or insolvent company set out the standing of creditors across the main forms of corporate insolvency outline steps a creditor can take to strengthen their position if formal insolvency begins—both beforehand and once underway This guide does not cover: individual bankruptcies. See Practice Note: Creditors’ bankruptcy petitions—grounds and documents required for presentation partnerships. See General partnerships and insolvency—overview the finer detail of corporate insolvency procedures debt recovery routes against solvent, trading companies Where a company is insolvent and cannot meet debts as they fall due ( IA 1986, s 123), the estate available to satisfy claims is finite. As a result, unsecured creditors commonly recover little, if anything (see Practice Note: Where the value breaks and negotiating...

This Practice Note underscores the importance of accurately identifying and understanding your defendant before issuing proceedings, with the goal of improving the likelihood of successful post judgment enforcement. It covers enquiries undertaken pre-issue and as matters progress, and points to tools available for gathering information about the judgment debtor after judgment. For guidance on the various enforcement options, see Practice Note: Which enforcement of judgment method should I choose? When should you consider enforcement issues? Enforcement—the practical recovery of the debt or property that led your client to commence proceedings—should be front and centre from the moment you first take instructions. How effectively a judgment or order can be enforced will largely be shaped by factors relating to the claim that must be assessed at the outset. proper identification of the correct party to sue—your pre-issue investigations should have identified the correct party(ies) to sue and you...

This Practice Note supports people receiving coaching or mentoring, helping you make the most of the partnership. It sets out the distinctions between coaching and mentoring, setting goals, what to do before a coaching/mentoring session, plus how to prepare, and what to expect when a coaching/mentoring session ends. It also covers what happens when the session concludes. The differences between coaching and mentoring The labels coaching and mentoring are frequently treated as the same. Common ground includes: a concentration on job-related goals and enhancing performance structured meetings progressing towards those aims The key distinction usually lies in the expertise of the person leading the conversations. A mentor is generally a more senior figure in the same discipline as the mentee, offering advice and guidance that is role-specific and often...

Mauritius operates a mixed legal framework, blending French civil law with British common law traditions. It features a dual structure: procedure in criminal and civil litigation is largely English, whilst substantive norms draw on the French Napoleonic Code. The system bears hallmarks of both civilian and common law, adapted to local needs to forge a distinctive body of Mauritian law. This is evident in the separate regimes governing domestic and international arbitration. Domestic arbitration provisions are set out in the Civil Procedure Code 1808 ( Code de Procédure Civile) ( CPC), while international arbitration is regulated by the International Arbitration Act 2008 ( IAA 2008), which is modelled on the UNCITRAL Model Law on International Commercial Arbitration. This Practice Note should be read alongside the Practice Notes: Arbitration in Mauritius—an introduction and Enforcing arbitral awards in Mauritius. Basis of the...

This Practice Note opens with a reminder of Montgomery’s significance, followed by a review of the practical issues in managing these claims. It also summarises frequent maternal injuries associated with childbirth. For general information on breach of duty and causation, see Clinical negligence liability—overview, and for additional guidance on damages in clinical negligence claims, see Clinical negligence damages—overview. Informed consent— Montgomery An increasingly prominent feature of maternity claims is the adequacy of information given about options for labour and delivery. The Supreme Court’s decision in Montgomery examined this and the law, along with clinical practice, continues to develop. Stay current with related case law and any amendments to national and local guidance on what mothers ought to be told. This extends, among other things, to choices such as attempting a vaginal birth after a caesarean section ( CS). In CNZ, the High Court...

ARCHIVED: This Practice Note has been archived and is not maintained. Following the UK’s departure from the EU, the Rome Convention no longer binds the UK as a matter of international law. Even so, its substantive provisions still apply in certain instances—ie where a contract was concluded between 1 April 1991 and 16 December 2009 and meets the criteria required under the Act. Accordingly, those substantive rules have been preserved within the C( AL) A 1990, but they are subject to amendments set out in The Law Applicable to Contractual Obligations and Non– Contractual Obligations ( Amendment etc) ( EU Exit) Regulations 2019, SI 2019/834. For further guidance on the current position, see the Practice Note: Contracts ( Applicable Law) Act 1990—application and interpretation. This Practice Note examines Article 8 of the Rome Convention, which addresses material validity under the Convention...

Where are MAC clauses used in facility agreements? The concepts of material adverse change ( MAC) and material adverse effect ( MAE) generally feature in three parts of a facility agreement: Definitions—typically including a defined term for Material Adverse Effect Representations—usually containing a statement that no material adverse change has taken place Events of default—often capturing any situation likely to have a material adverse effect as a default trigger This Practice Note includes: a sample MAE definition, with accompanying drafting notes a sample MAC representation, together with drafting notes a sample MAE event of default, with drafting notes It is also usual for borrowers to try to qualify particular representations, undertakings and events of default by reference to material adverse effect......

This Practice Note provides an overview of master trust schemes, outlining, among other aspects, the benefits of adopting these pension arrangements, their usual framework and governing documents, the role and position of scheme trustees, and related governance considerations. For further details on the authorisation and supervisory regime for master trusts effective from 1 October 2018, please refer to Practice Note: The authorisation and supervisory regime for master trusts. What are master trusts? Several definitions of master trusts have been developed over time. Early definition by the Pensions Regulator The Pensions Regulator was the first to seek to define master trusts, doing so in November 2013 when it issued its initial Code of Practice on defined contribution ( DC) schemes. That Code characterised master trusts as trust-based occupational pension schemes (for the purposes of section 1 of the Pension Schemes Act 1993 ( PSA 1993)) which are: set up and...

The legislative framework The Pension Schemes Act 2017 The Pension Schemes Act 2017 ( PSA 2017) is designed to strengthen safeguards for members of master trusts by tightening oversight of master trusts and addressing risk areas inherent in the master trust model when set beside other occupational pension schemes (such as profit-driven objectives, large cohorts of disengaged savers, and the potential jeopardy to pension pots if a master trust collapses). In summary, from 1 October 2018: master trusts must secure authorisation from the Pensions Regulator to operate as a master trust (with existing master trusts given until 31 March 2019 to submit an authorisation application, subject to any extension of the deadline granted by the Pensions Regulator). Five conditions must be met before the Pensions Regulator will grant authorisation—see: Authorisation criteria, below the Pensions Regulator has responsibility for the ongoing supervision of master...

ARCHIVED: This Practice Note is archived and is no longer maintained... Marrakesh Accords Location: Marrakesh, Morocco Date: 29 October–9 November 2001 Subject: Climate change The Marrakesh Accords set out the detailed procedures for putting the Kyoto Protocol into practice, introduced new financing and planning tools for adaptation, and created a framework to support technology transfer. These outcomes arose from the 7th Conference of the Parties to the United Nations Framework Convention on Climate Change ( COP 7)... For more information on: the Kyoto Protocol, see Practice Note: Kyoto Protocol—snapshot the United Nations Framework Convention on Climate Change ( UNFCCC), see Practice Note: United Nations Framework Convention on Climate Change 1992—snapshot The Ministerial Declaration The Ministerial Declaration ( Decision 1/ CP.7) recorded that the Marrakesh Accords would “pave the way for the timely entry into force of the Kyoto...

International Convention for the Prevention of Pollution from Ships 1973 as modified by the 1978 and 1997 Protocols ( MARPOL) Parties As at December 2017: MARPOL or its Annexes I and II—155 parties; Annex III—147 parties; Annex IV—141 parties; Annex V—152 parties; Annex VI—89 parties. Refer to the International Maritime Organisation ( IMO) status of conventions for further detail. Adopted 2 November 1973 Entry into force Annex I—2 October 1983 Annex II—6 April 1987 (major revision entered into force 1 January 2007) Annex III—1 July 1992 (major revision entered into force 1 January 2010) Annex IV—27 September 2003 Annex V—31 December 1988 Annex VI—19 May 2005 Full text MARPOL and the ‘ How to do it guide’ can be purchased from the IMO in print or via an online subscription (‘ Marpol on the Web’). Subject Marine pollution, marine...

Overview of the marketing/communications department The scope of your organisation’s marketing function will shift according to several elements, including company size, sector, and whether it operates as a large global or national enterprise with multiple sites, or as an SME. In general, the marketing team oversees all advertising and promotional activity for the business, making sure your products/services are highlighted and publicised online, across social and other media, in relevant trade publications, at exhibitions, and at events. They often manage event delivery too, such as workshops, networking sessions and industry gatherings designed to raise the profile of your organisation’s brands, alongside producing brochures, product leaflets, posters and additional collateral that supplies information for customers and prospects, encouraging first purchases and repeat business for your products/services. They typically collaborate closely with sales and with the product development function. They align plans and schedules with these teams to...

STOP PRESS: As at 24 February 2025, the principal provisions of the Procurement Act 2023 ( PA 2023) have taken effect. Procurements initiated on or after that date must proceed under PA 2023, while those started under the earlier regimes—the Public Contracts Regulations 2015 ( PCR 2015), the Utilities Contracts Regulations 2016, the Concession Regulations 2016, and the Defence and Security Public Contracts Regulations 2011—must continue to be procured and managed in line with that legislation. See Practice Note: Introduction to the Procurement Act 2023— PA 2023. PCR 2015 as assimilated law PCR 2015 are EU-derived domestic legislation and therefore constitute assimilated law under sections 2 and 6 of the European Union ( Withdrawal) Act 2018. For practical guidance on the status and interpretation of assimilated law, see Practice Note: Assimilated law. In the past, public procurement often began with publication of a contract notice, with no prior...