Legal Practice Notes

FORTHCOMING CHANGE relating to changes to APR and BPR : In the Autumn Budget 2024 on 30 October 2024, the government indicated plans to materially scale back APR and BPR on eligible property from April 2026. After consultation and subsequent updates, the 100% relief will be narrowed: it will no longer cover the full value of qualifying agricultural or business assets, and will instead be available only on the first £2.5m of combined value. See News Analysis: Autumn Budget 2024— Private Client analysis — Inheritance tax. FORTHCOMING CHANGE relating to IHT on pension death benefits : Also at the Autumn Budget 2024 on 30 October 2024, the government set out that, from 6 April 2027, unused pension funds and pension death benefits will be brought within a person’s estate for IHT. This measure will apply to both defined contribution and defined benefit schemes, and to UK...

In collaboration with James Borshell and Knights. The UK runs a Dormant Assets Scheme through which certain dormant assets can be moved to a fund administered by an arm’s length HM Treasury ( HMT) owned company, which assumes responsibility for any potential claims by the owners of those assets so that transferred sums can be repaid on request, from time to time, and channels any surplus generated by the fund to support investment in communities across the UK. First created by the Dormant Bank and Building Society Accounts Act 2008 ( DBBSA 2008), the Dormant Assets Scheme (the Scheme) has been widened by the Dormant Assets Act 2022 from dormant bank and building society accounts to other asset types, including particular forms of registered personal pension schemes. This Practice Note explains the background to the Scheme and how the changes...

Domicile of individuals Q& As For general material on domicile, see: Domicile of individuals—overview. While fresh Q& As are added to this Practice Note as they arise, the individual Q& As are not updated on an ongoing basis and reflect the law only as at the date shown for each entry. Changes in domicile status There are three categories of domicile: Domicile of origin Domicile of dependency Domicile of choice An individual’s domicile of origin endures for life. It may lie dormant if a domicile of dependency or of choice is later acquired, placing the origin in abeyance, but it cannot be erased altogether. Where a domicile of dependency or of choice ceases and no new domicile replaces it, the domicile of origin automatically reasserts itself. See Practice Note: Domicile for UK tax purposes before 6 April 2025 [...

Numerous issues about an individual’s personal status are determined by their personal law. The chief aim of identifying domicile is to locate that personal law by weighing links that tie the person to a jurisdiction with its own legal system. Every person must possess a domicile. It is not possible to be without domicile, nor to possess more than one at once. An individual’s domicile also regulates personal relations such as marriage, legitimacy and succession, and is thus central to estate planning. General principles of domicile In 1985, the Law Commission and the Scottish Law Commission undertook a joint review of the English and Scots laws on domicile and proposed certain statutory reforms ( Law Com No 168). Those proposals were never implemented. Even so, the report helps to summarise English legal principles, some of which are not clearly settled by the case...

This Practice Note has been archived and is not maintained. Before 6 April 2025, an individual’s liability exposure to UK inheritance tax ( IHT) on overseas situs assets turned on their domicile status. Domicile likewise played a pivotal role in deciding whether the remittance basis could apply to the taxation of a UK resident’s foreign (non‑ UK source) income and gains. See Practice Note: Introductory guide to residence and domicile for UK tax purposes before 6 April 2025 [ ARCHIVED]. For details on the ending of the remittance basis and the residence‑based IHT framework taking effect from 6 April 2025, see Practice Notes: The abolition of the remittance basis of taxation from 2025–26 and A new residence‑based regime for IHT from 2025–26. In UK taxation, the meaning of domicile is taken from its ordinary sense and from case law, rather than being expressly...

Arbitration clauses and agreements set out that disputes are resolved by a designated arbitral tribunal, and may feature in both domestic and cross-border situations alike. For further details on arbitration agreements, consult the following Practice Notes: Arbitration agreements—definition, aims and interpretation Arbitration agreements—the in writing requirement Arbitration agreements—content Arbitration agreements—requirements of the New York Convention Will my arbitration agreement be upheld?......

This Practice Note This Practice Note explores the legal and practical matters an employer should weigh up regarding domestic abuse, covering the Domestic Abuse Act 2021 ( DAA 2021) definition, who faces the greatest risk of domestic abuse, the potential warning signs, how domestic abuse can affect the workplace environment, ways an employer should address perpetrators, and the business case for providing workplace support to those suffering domestic abuse. It outlines core considerations for employers when determining the most effective support for individuals experiencing domestic abuse, such as what to include in a domestic abuse policy, fostering an open culture, practical assistance an employer can provide, the intersection between homeworking and domestic abuse, clear signposting to support services, appointing a domestic abuse or wellbeing champion, education and training initiatives, handling absence linked to domestic abuse and performance management of those affected, the role of...

Practice Note This Practice Note distils the definitions found in Part 1 of the Domestic Abuse Act 2021 ( DAA 2021). It sets out the statutory meaning of domestic abuse, explains when two people are considered personally connected, and signposts the domestic abuse statutory guidance. It also outlines the changes brought in by DAA 2021 so that children can be recognised as victims of domestic abuse. For the first time, a broad-ranging definition has statutory status. DAA 2021 clarifies which behaviour constitutes domestic abuse. Enhanced protective measures are introduced for vulnerable individuals. Protection is available consistently via the police, local authority, and criminal, family and civil court processes. By providing these protections, the aim is that more people will feel able to come forward to seek protection, rather than avoid it for fear of abuse being...

Domestic Abuse Act 2021 ( DAA 2021) The Domestic Abuse Act 2021 ( DAA 2021) widens the availability of special measures directions in family proceedings, and in other forums, where an individual is a victim of, or faces a risk of, domestic abuse. These measures are intended to enable survivors to provide the highest quality evidence and to engage in proceedings without any continuation or reinforcement of the abuse they have suffered in any form. At the outset of a case, very early thought should be given to what practical support can be offered to a victim, what appropriate forms of relief might secure that support, and which special measures will help a potential victim feel sufficiently at ease to give the best evidence, thereby offering the greatest assistance to the court. See also Practice Note: The definition of domestic abuse under the...

This Practice Note covered the background to domain names, how registrations are obtained, and the practical and legal avenues and steps available for resolving domain name disputes. What is a domain name? Computers were around long before the internet. In the 1960s and 1970s, the US government financed work on linking computers and allowing people to communicate across different networks. The outcome was technology that enabled systems that were markedly unlike one another to connect through very lightweight mechanisms—namely, internet naming and addressing. Over time, that architecture has underpinned ongoing advances in both infrastructure, including, for instance, a shift from copper wire to fibre optic cable, and from wired connections to wireless, and in applications, moving from static web pages to rich media and on to voice-over IP telephony, many of which developments were never even imagined by the internet’s original...

FORTHCOMING CHANGE: This Practice Note addresses the transfer of .com and other generic Top Level Domain (g TLD) registrations and accompanies Precedent: g TLD domain name transfer agreement (.com). It mirrors the Transfer Policy presently in effect, which had to be introduced by August 2025. Yet, in April 2025, after a review of the Transfer Policy, the Internet Corporation for Assigned Names and Numbers ( ICANN) opened consultation on a number of proposed amendments that, among other things and measures, will replace the use of Auth Info codes and abolish the 60-day transfer lock, both of which are outlined below. This Practice Note will be revised as and when the Transfer Policy is revised. Domain names consist of multiple elements, including the domain ending, also known as the top-level domain ( TLD). TLDs occupy the highest tier of the domain name system ( DNS). A DNS...

In HL v United Kingdom (the Bournewood case), the European Court of Human Rights determined that, where a person with a mental disorder is cared for or treated in circumstances amounting to a deprivation of liberty, a procedure prescribed by law must be observed. Consequent upon that decision, the Mental Health Act 2007 ( MHA 2007) inserted a series of provisions into the Mental Capacity Act 2005 ( MCA 2005), which took effect on 1 April 2009. Notably, Schedule 1A to the MCA 2005 created what are now termed the Deprivation of Liberty Safeguards, or the DOLS regime. The powers conferred by the MHA 2007 upon the Court of Protection, together with the DOLS regime, were implemented to ensure suitable legal safeguards for incapacitated persons who are, or might be, deprived of their liberty outside the scheme of the Mental Health Act 1983 ( Me HA...

Introduction New Zealand operates a deregulated, decentralised economy, fully open to international competition. Over recent decades, successive governments have overhauled trade settings by removing many import barriers, winding up most subsidies, and shaping the rules on overseas investment to encourage productive foreign investment into New Zealand across the country over the same period accordingly. The business environment New Zealand is regularly internationally recognised by the World Bank and other organisations as among the world’s most business-friendly jurisdictions. In the World Bank’s Business Ready 2024 report it placed sixth for Operational Efficiency and Public Services, and Transparency International’s Corruption Perceptions Index 2024 rated it the fourth least corrupt nation. New Zealand is an independent sovereign country within the British Commonwealth of Nations. Parliament is elected democratically every three years. The country has no single written constitution. Since 1993, elections have used a Mixed Member...

March 2026 Introduction Hong Kong stands as a leading international financial centre, regularly cited among the easiest places in the world for doing business. Its clear tax regime, established legal framework, solid financial markets, open flow of information, skilled workforce and the government’s enduring capitalist laissez-faire approach have encouraged thousands of multinational companies to set up a presence in the city. By the fourth quarter of 2025, Hong Kong demonstrated resilience, with real GDP for the quarter forecast to grow by 3.8% despite global economic headwinds. Today, the People’s Republic of China ( China) is the world’s second largest economy after the United States and remains one of the fastest-growing major economies. China is progressively shifting from “the world’s factory” towards a substantial consumer and financial market, supported by a more affluent population. Hong Kong’s geographic and cultural closeness to China, combined with its...

Background to the Dodd- Frank Act After the 2008 turmoil in US capital markets, the Dodd- Frank Wall Street Reform and Consumer Protection Act of 2010 was adopted to strengthen regulation of the US financial system. In relation to financial derivatives, Dodd- Frank: requires the registration and supervision of ‘swap dealers’ and ‘major swap participants’ (both terms are discussed below) imposes clearing and trade execution obligations on standardised derivative contracts mandates record-keeping and data reporting for swaps, including real-time public disclosure expands federal agencies’ oversight of the swaps sector Under Dodd- Frank, the US Commodity Futures Trading Commission ( CFTC), which supervises the futures and options markets, and the US Securities and Exchange Commission ( SEC) jointly oversee derivatives. The CFTC regulates ‘swaps’ under the Commodity Exchange Act ( CEA), while the SEC regulates...

What does this Practice Note cover? This Practice Note explains the documentation needed to set up and run a derivatives clearing arrangement operating under the principal model (see: ‘ Two main models of clearing’ below), as typically and widely applied in the EU and UK. It sets out the legal and operational architecture for recording both the Client Transaction (defined below) and the linked CCP Transaction (defined below), covering the deployment of standard industry templates, collateral mechanisms, and various account segregation approaches. How is clearing achieved? Clearing is the mechanism by which a central counterparty ( CCP) serves as an intermediary for financial market trades, seeking to assure and reduce the risk on the transaction between ‘buyer’ and ‘seller’. In practice, clearing occurs via a structured workflow encompassing trade submission, validation, and novation by a CCP. After execution, a trade is routed to the CCP through a...

In international arbitration, documentary material is pivotal to the resolution of disputes. It is widely acknowledged to be of superior importance, and arbitral tribunals often attach more weight to it than to any other category of proof when assessing contested issues and reaching their decisions. Differences between document production in litigation and arbitration A fundamental tenet of arbitration is procedural flexibility, with the process to be shaped by the parties and, where they cannot reach agreement, by the tribunal. This discretionary space allows the procedure to reflect the parties’ choices and the particular circumstances of the case. This is reflected in section 34(1) of the English Arbitration Act 1996 ( AA 1996), which provides that the tribunal determines all procedural and evidential issues, subject to the parties’ right to agree any matter. Under AA 1996, s 34(2)(d) and (f), such issues include whether any...

The role of documentary evidence In civil claims, contemporaneous material sits at the core of a party’s position. Most of the time, documents supply the chief and most dependable proof. Construction disputes are no exception. The range and volume of documents in such matters can be extensive and diverse. Construction contracts are often lengthy and usually prescribe detailed processes for issuing notices, certificates, and other data across the project life cycle. Outside the contract, the complexity and duration of works, the presence of numerous participants, and the regulatory regimes governing construction all drive the generation of paperwork and correspondence. When kept properly and deployed effectively, this record will be invaluable if conflict emerges. Although parties may turn to experts and witnesses of fact, that evidence will generally not displace contemporaneous written records. First, construction disputes frequently concern technical and factual intricacy, which may not be...

All documentary conditions precedent ( CPs) to funding must be fulfilled (or expressly waived) before any drawdown can occur. For more information on the purpose and types of conditions precedent, see Practice Note: Conditions precedent Conditions precedent to lending—overview Who signs off on the documentary CPs? Once every documentary CP has been met (or waived), the lender (or, in syndicated transactions, the facility agent) is typically required under the facility agreement to confirm this to the borrower in writing. Whether the documentary CPs are satisfied will have been assessed by reference to a range of legal, commercial and factual matters, considered jointly by the lender(s) and the lawyers acting for the lender(s). Accordingly, sign-off on the documentary CPs involves both the lender(s) and their lawyers. It should be noted, however, that the ultimate commercial decision to lend rests with the lender(s), not their...

Disputes over documentary evidence in arbitration proceedings This Practice Note addresses disagreements concerning documentary material in arbitration. It should be read, where relevant, together with Practice Note: Document production in international arbitration—a practical guide. After each side lodges the documents it relies upon with its initial written submissions in the case (as outlined in Practice Note: The role of documentary evidence in arbitration), there is usually an opportunity for each party to request documents from the other side. The recipient will either produce the documents or object. Common grounds for refusal include: privilege the request is too broad and/or is of insufficient relevance to the issues in dispute the document no longer exists or is not in the party’s control the request is too onerous either in terms of time or money The parties should try and resolve any disputes...