Legal Practice Notes

This Practice Note sets out the principal funding routes for biomass projects and reviews the standard project finance architecture and documentation in a biomass context. As external lenders chiefly focus on a project’s ‘bankability’, it also identifies the key risks they should assess when backing a biomass scheme. Introduction What is biomass? Biomass is a broad term for organic matter sourced from plants or plant-derived materials used to produce heat, electricity or transport fuel. More specifically, Forest Research—the research agency of the Forestry Commission ( FC) and Great Britain’s leading organisation for forestry and tree-related research—defines biomass as biological material from living or recently living organisms, such as wood, crops and the biogenic components of municipal, human and animal waste. For further information on biomass technologies, see Practice Note: Waste to...

Biomass fuel Biomass describes organic matter from plants or plant-derived sources used to generate heat, electricity or transport fuels, and is typically viewed as having a lower carbon footprint than fossil fuels. As a fuel for heat and power projects it can comprise, for example: waste and clean/recycled wood, such as forestry residues, landscaping arisings and wood chips (waste wood is categorised by the Wood Recyclers Association as: Grade A – pre-consumer waste wood and wood packaging (clean/untreated) Grade B – industrial waste wood (treated/non-hazardous) Grade C – municipal waste wood (treated/non-hazardous) Grade D – hazardous waste wood ) dedicated energy crops cultivated for conversion to energy, including maize, grass and...

Background The architecture of biodiversity law and policy is intricate. Spurred by pronounced post-war losses in biodiversity, a corpus of law has developed to confront the problem, though how effective it is remains unclear. The Introduction to Biodiversity Litigation ( OUP, 2023) observes that, until lately, litigation has tended to centre on climate change before the judiciary or on the environment as a whole, rather than on biodiversity itself. However, biodiversity’s distinct features justify closer, subject-specific study within legal scholarship. Biodiversity law and policy have undoubtedly become embedded in governmental policy and rhetoric and in the jurisprudence of both domestic and international legal systems. This trajectory is set to persist, particularly as explicit links are increasingly drawn between restoring biodiversity and adapting to the effects of climate change. This Practice Note is designed to equip practitioners with the background and conceptual apparatus required when...

Building Information Modelling, widely referred to as BIM, is gaining traction on construction projects across the UK. It represents a technology‑enabled way of working that digitally creates, stores and administers information, improving efficiency in design and construction while enhancing collaboration among the project team through information sharing. This Practice Note looks at what BIM is and, in broad terms, how it functions. Its aim is to boost efficiency in design and build and foster team collaboration... Definition of BIM There is no universally agreed definition of BIM. The term describes a collaborative practice centred on digitally sharing and managing information; it is not a mechanism, procedure or a particular software product. Software is used to support project delivery by applying defined approaches and processes to information modelling and information management. In BS EN ISO 19650‑1 (the first part of the ISO 19650 series of...

STOP PRESS: From 24 February 2025, the core provisions of the Procurement Act 2023 ( PA 2023) take effect. Competitions launched on or after that date must proceed under PA 2023, while procedures commenced pursuant to 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 run and overseen in accordance with those rules. See Practice Note: Introduction to the Procurement Act 2023— PA 2023. PCR 2015 as assimilated law PCR 2015 constitute EU-derived domestic legislation and, accordingly, are 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. Public procurement—the acquisition of goods, services and works by the public...

STOP PRESS: From 24 February 2025, the core provisions of the Procurement Act 2023 ( PA 2023) apply. Any procurement launched on or after that date must proceed under PA 2023, while procedures begun under earlier regimes must continue to be conducted and managed in line with those rules. See Practice Note: Introduction to the Procurement Act 2023— PA 2023. Public Contracts Regulations 2015 ( PCR 2015) Utilities Contracts Regulations 2016 Concession Regulations 2016 Defence and Security Public Contracts Regulations 2011 PCR 2015 as assimilated law PCR 2015 are EU-derived domestic legislation and therefore form 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. Distinction between selection and award criteria This Practice Note focuses on award criteria and the various...

What is the best value duty? The best value duty ( BVD) obliges a local government organisation to show that it has arrangements to secure continuous improvement in the way it exercises its functions, in other words, how it delivers its work. In practice, this typically covers how the authority manages core responsibilities such as: balancing its budget providing statutory services, including adult social care and children’s services The BVD was created by the Local Government Act 1999 ( LGA 1999). That Act remains the governing legislation, though it has been substantially amended, particularly by the Local Government and Public Involvement in Health Act 2007 ( LGPIHA 2007). Much of the detail on what BVD is and how it should be applied in practice is set out not in the LGA 1999 itself but in statutory guidance, which is issued from time to time under...

This Practice Note reviews best practice guidance on relations and engagement between listed companies and their shareholders. It provides coverage and interpretation of the UK Corporate Governance Code ( UKCG Code), overseen and maintained by the Financial Reporting Council ( FRC), together with: the FRC’s Stewardship Code the FRC’s 2018 Guidance on Board Effectiveness the guidance on enhancing stewardship dialogue issued by the Chartered Governance Institute ( CGI) the Stewardship and Voting Guidelines 2023 published by the Pensions and Lifetime Savings Association ( PLSA) the Shareholder Voting Guidelines (available to purchase from PIRC website) ( PIRC Guidelines) issued by Pensions & Investment Research Consultants Ltd ( PIRC) the 2024 Benchmark Policy Guidelines published by Glass Lewis This Practice Note also assesses the particular role each of the Chair, the senior independent director ( SID) and the non-executive directors ( NEDs) should play in shareholder relations and...

For general information on trustees’ powers and duties, see: Trustees—overview. Precedents for appointing trustees are set out in Practice Note: Fast find key trust precedents. First steps When a replacement is needed—whether a trustee intends to retire or there is a wish to add particular expertise—prepare a brief role description specifying the required skills, experience and knowledge. Agree the recruitment procedure and allocate who will do what, ensuring any process mandated by the trust instrument is followed. Consider the beneficiaries’ views; this might include consulting the settlor, if living, or a protector. Identifying potential trustees The most direct route to candidates is personal referral or word of mouth. In principle, anyone connected with the trust—trustees or beneficiaries—may put forward a name. Where the departing trustee is a professional adviser, they will often recommend a successor from their own firm or the...

Convention on the Conservation of European Wildlife and Natural Habitats ( Bern Convention) Entry into force: 01/06/1982 Transposition deadline: N/ A Amendments: N/ A Subject: Nature conservation England and Wales implementation Wildlife and Countryside Act 1981 Wildlife and Countryside ( Service of Notices) Act 1985 Conservation of Habitats and Species Regulations 2017, SI 2017/1012 Conservation of Offshore Marine Habitats and Species Regulations 2017, SI 2017/1013 Purpose of the Bern Convention The Bern Convention was the first global pact to safeguard both species and their habitats, encouraging nations to collaborate on nature conservation. It acknowledges the aesthetic, scientific, cultural, recreational, economic and intrinsic worth of wild flora and fauna as a natural heritage to be protected for generations to come. to safeguard wild plants and animals and the habitats they rely on to foster...

The Organisation for Economic Co-operation and Development’s Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting—better known as the BEPS Multilateral Instrument ( MLI)—puts into effect those BEPS Actions that necessitate amendments to double tax treaties ( DTTs), avoiding the need to renegotiate each treaty individually. When a taxpayer intends to rely on a DTT, their adviser should review whether the pertinent article is impacted by the MLI. This is clearest where the MLI expressly adjusts a provision, such as rules on permanent establishments or hybrid entities, but it is equally vital to consider how the MLI’s treaty abuse provisions might influence access to other treaty advantages. For instance, although the MLI does not rewrite treaty articles on dividends or interest, the principal purpose test can still withhold benefits those articles might otherwise grant. The UK, in common with...

ARCHIVED: This archived Practice Note set out details of the various benefit crystallisation events ( BCEs) that applied before they were withdrawn on 6 April 2024. It covered their link to the lifetime allowance (itself abolished on 6 April 2024), the timing of a BCE, the method for valuing crystallised amounts for each BCE, and related reporting duties. This Practice Note is no longer maintained. For more detail, see Practice Note: Abolition of the lifetime allowance What was a benefit crystallisation event? Up to 5 April 2024, an individual’s total pension savings within registered schemes were restricted by the lifetime allowance, which ceased from 6 April 2024 (see Practice Note: Abolition of the lifetime allowance). BCEs were fundamentally tied to that limit, as they were the points at which a lifetime allowance test arose to assess how much of the allowance a BCE consumed and...

Failure of gifts under Will Even where a person dies leaving a validly executed Will, some legacies and testamentary gifts may not take effect. Possible reasons are: uncertainty disclaimer dissolution of marriage or civil partnership disqualification due to: undue influence or fraud forfeiture being an attesting witness the beneficiary having been adopted by a third party, altering their former legal relationship to the testator failure to satisfy a contingency lapse ademption If the residuary estate is insufficient to meet the liabilities, the legacies must be reduced—ie abate—so those liabilities can be discharged. For further detail on ademption, lapse and disclaimer, and on failure of gifts...

This Practice Note sets out a range of approaches for gauging a law firm’s financial performance. It further offers guidance on analysing and benchmarking financial data so that results can be compared with prior years and with competitors. It explains how to interpret trends and set benchmarks for meaningful comparison. What key aspects of performance need to be measured? Firms must look at income, expenditure and cash flow together to avoid running out of funds. Income Expenditure Cash flow This information should be reviewed routinely, at least once a month, and budget holders should monitor the figures for which they are accountable. Regular, at least monthly, reviews are essential. Fee income Fee income fluctuates and directly impacts profit. For that reason, fee generation warrants close oversight, ideally month by month. A downward trend in fees can indicate looming difficulties, especially where overheads are static or rising...

ARCHIVED: This Practice Note is archived and is no longer being maintained or updated. Financial Services Enforcement Database: It contains comprehensive details of all substantive FCA and PRA Final Notices and, where obtainable, Decision Notices from 2014 onwards. The Database, available here, can be searched and filtered by rule breach, keyword (including ‘ LIBOR’), sector, date, seriousness, aggravating and mitigating factors, financial penalty, and by other actions such as referrals to the Upper Tribunal. Before LIBOR reform, significant and widespread worries about how financial market benchmarks were administered and manipulated prompted investigations by regulators across the globe, culminating in enforcement and criminal proceedings. Partly as a consequence of these actions, changes were made to the way in which these benchmarks are run and administered. Areas targeted by enforcement included foreign exchange, gold fixing and gilts, among others, although most regulatory action and media focus centred on the...

This Practice Note explores the present legal regime governing social media influencers (influencers) in Belgium. As in many jurisdictions, influencer marketing in Belgium remains pervasive, expanding across multiple platforms and deployed for both commercial and political ends. In 2025, research into how Belgians perceive branding via social media and influencer activity found that 83.9% of 16–24-year-olds said they follow an influencer on social media. Among these, 34% confessed to being steered by an influencer in a recent purchase, and 38% reported they began following a brand because of an influencer. All figures have risen relative to the earlier study carried out in 2023. It hardly needs saying that influencer marketing presents openings for brands and advertising businesses, helping them engage target audiences with greater precision. Influencer promotion manifests in numerous formats, some more understated than others, including adverts, paid-for posts, mid-roll breaks in...

Loan market and developments The following overview does not reflect any outcomes or shifts arising from a potential Brexit. A decade on from the crisis, Belgium’s financial industry has been reshaped. The banking sector has shrunk, largely due to restructuring among institutions that benefited from state aid. Lenders have reverted to more traditional models, prioritising domestic credit provision and deposit-based funding. The credit cycle is gaining momentum, supported by the economic upturn and exceptionally favourable financing conditions. Overall, corporate lending has continued to expand, whereas growth in household borrowing has levelled off. As reported in the National Bank of Belgium’s Financial Stability Report 2018, annual corporate loan growth reached 5.8% in February 2018, versus 4.9% for households. With better macroeconomic conditions and low interest rates stimulating private-sector demand for debt, loans to non-financial companies and to households represented the majority of the €24bn...

1. What is the applicable legislation? In relation to supervising foreign investment, the Republic of Belarus presently does not possess a fully cohesive framework. Rules on oversight (and any carve-outs) arise from a mix of specific international accords—most notably the Treaty on the Eurasian Economic Union, with Appendices 1–33, executed in Astana on 29 May 2014 (the EAEU Treaty)—together with domestic law. Of particular significance is the Protocol on Trade in Services, Establishment, Activities and Investment, set out in Appendix 16 to the EAEU Treaty ( Protocol 16). It requires abstaining from applying specified controls to investors originating from EAEU member states ( Belarus, Russia, Armenia, Kazakhstan, Kyrgyzstan)......

ARCHIVED: This Practice Note outlines the different iterations of coronavirus ( COVID-19) guidance issued by the Department for Business, Energy & Industrial Strategy ( BEIS), and includes versions with tracked changes, illustrating amendments between editions so practitioners can readily determine which version of the relevant guidance applied on any particular date. It is no longer maintained and is provided purely for background reference. In every instance, the guidance versions are listed in reverse chronological order, with the newest shown first. For a guidance tracker dealing with: the different editions of the current BEIS guidance from 14 July 2021, see Practice Note: Coronavirus ( COVID-19)—guidance tracker for employment ( BEIS working safely guidance to 1 April 2022) [ Archived] the multiple versions of current guidance and advice issued by Acas, the Cabinet Office, HMRC, the UK Health Security Agency ( UKHSA)...

Practice Note This Practice Note sets out the factors to weigh before preparing a Uniform Domain Name Dispute Resolution Policy ( UDRP) complaint in a prospective domain name dispute. It covers: Preliminary considerations Is UDRP the right option? Assessing the merits Identifying the Registrant Contacting the Registrant Pre- UDRP checklist See also Precedents: Letter of claim—abusive domain name registration ( UDRP) and UDRP complaint. Preparing a UDRP complaint should not be your first move when managing a potential domain name dispute. This Practice Note guides you through what to consider before you begin. By following these steps, many prospective disputes may fall away—saving you or your client time and money; and if you do proceed to draft a UDRP complaint, you can be more confident that you have laid the groundwork for some of the more challenging aspects. This Practice Note and its...