Legal Practice Notes

Stop press: The Border, Security, Asylum and Immigration Act 2025 ( BSAIA 2025) received royal assent on 2 December 2025. The Act introduces a fresh authority permitting searches of electronic devices belonging to any person who has come to or arrived in the UK without leave to enter or remain. For further information and context, see News Analysis: What is changing under the Border, Security, Asylum and Immigration Act 2025. This new power took effect on 5 January 2026; refer to the Border Security, Asylum and Immigration Act 2025 ( Commencement No 1) Regulations 2025 ( SI 2025/1318). This Practice Note is currently being revised to reflect this development. Immigration officers hold various statutory powers enabling entry to premises to look for individuals and material and, upon entry, to arrest individuals and seize evidence. The scope of these powers expanded markedly when the Police and...

English law recognises no formal defence of entrapment; however, it is treated as an abuse of the court’s process when state agents entice a person into unlawful conduct and then attempt to prosecute them for it. The House of Lords has held that, although entrapment is not a substantive defence in English law, where a defendant can establish entrapment, the court may stay the case as an abuse of process or exclude the evidence. Where the state’s conduct threatens the rule of law, it would be unjust to put the defendant on trial at all. As a matter of policy, when a defendant has been subjected to such unfairness, the integrity of the criminal justice system depends upon their not being tried at all. State-created offending is improper and unacceptable, and bringing a prosecution in those circumstances would seriously affront the public...

Practitioners should be mindful of several factors when dealing with an estate where the deceased was domiciled overseas and/or held assets abroad, particularly the effect of foreign domicile on the succession of the estate. For more detail, see: Cross-border estates—overview. This Practice Note sets out the process for seeking a grant of representation in England and Wales where the deceased was domiciled abroad. While domicile has long mattered for UK inheritance tax ( IHT), the shift to a residence-based IHT regime and the approach to excluded property from 6 April 2025 do not change the ongoing significance of an individual’s domicile for succession to the estate and for entitlement to a grant of probate. See: Domicile of individuals—overview. Deceased domiciled outside England and Wales Where the deceased died domiciled outside this jurisdiction but owned assets here, a grant in England and Wales will be needed to...

This Practice Note sets out guidance on carrying out a sale under an order for sale following a charging order, addressing the chosen route to sale (private treaty, auction, etc), matters to resolve before completion such as vacant possession, ending tenancies and redeeming incumbrances, and the application of the sale proceeds. Once a charging order is secured, the creditor gains a measure of security for the debt (which may in some instances be limited—see Practice Note: Charging orders over land—registration issues). If the debt stays outstanding, the creditor’s next step is to enforce the order against the debtor. Subject to the Charging Orders Act 1979, a charging order has effect and can be enforced in the same way as an equitable charge. In practical terms, enforcement involves obtaining an order for sale. Obtaining an order for sale A charging order merely secures the value of the...

An individual looking to enforce an unpaid tribunal award, or a sum owed under an Acas-conciliated ( COT3) agreement, can take several approaches: increase pressure on the employer by registering the outstanding sum with the government penalty scheme file the judgment in the County Court and use that court’s standard enforcement methods use the Acas and employment tribunal fast-track enforcement route If an employer fails to pay an employment tribunal award that has been registered with the government penalty scheme, they can also be ‘named and shamed’, with the worker’s consent. The naming scheme does not currently cover COT3 settlements. These, and other possibilities, are outlined in the table below and explored in more depth in the remainder of this Practice Note. Process Who can use it ET or EAT award (including costs award) COT3...

What is a debenture? In secured lending, a debenture is a form of security agreement that creates security interests over a wide range of the security provider’s assets as collateral, either for the security provider’s own obligations or for those of a third party. Debentures commonly comprise: fixed security over particular assets, namely: mortgages (including assignments by way of security) fixed charges a floating charge over all other assets of the security provider (that is, any assets not captured by the fixed security) For more information on debentures and their formalities, see Practice Note: Key features of debentures. Where a company cannot satisfy its obligations under a loan agreement or another financial arrangement, lenders will need to consider the options open to them to recover...

Dissolution A limited partnership established under the Limited Partnerships Act 1907 ( LPA 1907) may come to an end by its: dissolution, or insolvency Much of the legal framework applicable to general partnerships under the Partnership Act 1890 ( PA 1890), alongside relevant case law, also extends to limited partnerships and is drawn upon throughout this note. This Practice Note outlines what ‘dissolution’ entails for a limited partnership. With effect from 6 April 2017, the LPA 1907 was amended by the Legislative Reform ( Private Fund Limited Partnerships) Order 2017, SI 2017/514 ( LRO). HM Treasury first released a draft of the LRO in January 2017, accompanied by an explanatory document. The LRO followed a government consultation that opened in July 2015 and closed in October 2015, proposing updates to UK limited partnership legislation to make these structures more effective vehicles for private equity and...

When staff move with the undertaking in which they work under the Transfer of Undertakings ( Protection of Employment) Regulations 2006 ( TUPE), SI 2006/246, there are numerous employment tax implications to be assessed and considered, including: PAYE obligations National Insurance contribution ( NICs) liabilities The tax treatment of payments made to employees on the transfer Where transferring staff hold share incentives, those arrangements require particular care and scrutiny. For further detail and guidance, see Practice Note: Transfer of Undertakings ( Protection of Employment) Regulations 2006 ( TUPE) and share incentives. This Practice Note does not address the non-tax aspects of a TUPE transfer, as these matters are also comprehensively covered within the TUPE subtopic; see: TUPE and asset purchases—overview. PAYE obligations Under the PAYE regime, employers must deduct tax from relevant payments to employees. On a TUPE transfer, because two separate entities will occupy the employer role (albeit at...

This Practice Note explores when a person is treated as an employee and the consequences that flow from that employment status. Key concepts For employment law purposes, someone supplying work or services to another may fall into one of the following: a worker (see Practice Note: Worker status), in which case they will enjoy certain rights under employment law an employee, which attracts additional employment law rights (eg unfair dismissal, maternity leave and redundancy rights) neither a worker nor an employee (ie the person is self-employed, or an independent contractor), in which case they will have no rights under employment law Anyone who holds employee status also meets the statutory definition of a ‘worker’, for the purposes of the statutory protections extended to that broader class of working individuals. However, not every worker will satisfy the definition of ‘employee’. Consequently, even where a person does not meet the test for...

Overview of potential IHT charges When setting up or running an employee benefit trust ( EBT), it is essential to assess the likelihood of Inheritance Tax ( IHT) liabilities. Consider the following: Does the EBT satisfy section 86 of the Inheritance Tax Act 1984 ( IHTA 1984), making it a section 86 trust? Does the EBT include any sub-trusts and, if so, does it still fall within section 86? Is the company providing funds to the EBT a close company? In what manner will beneficiaries receive value from the EBT? Inheritance tax issues for the trustees of an EBT As a broad principle, assets held in a discretionary arrangement such as an EBT come within the IHT framework. Where a charge to IHT arises, the trustees of the settlement are responsible for payment. That said, employee trusts which satisfy the detailed...

This Practice Note outlines the process for making a without notice application for a child arrangements order or a prohibited steps order where urgent action is needed to safeguard a child. It covers out of hours application procedures and the appropriate form of order. It also highlights duties on the applicant and their legal representatives, together with the undertakings the court may require... Child arrangements orders A child arrangements order concerns: with whom a child is to live, spend time or otherwise have contact, and when a child is to live, spend time or otherwise have contact with any person Refer to Practice Notes: Child arrangements orders—residence and Child arrangements orders—contact. A prohibited steps order is an order preventing any person from taking a step that a parent could take in exercising parental responsibility for a child, where that step is specified in the order, unless the...

This Practice Note sets out a summary of the Pre- Action Protocol for Low Value Personal Injury ( Employers’ Liability and Public Liability) Claims (the EL/ PL protocol), with a particular emphasis on Stage 1 of the process. For direction on the later phases, refer to Practice Note: EL/ PL claims in the portal—a practical guide ( Stage 2 onwards). The Portal Initially introduced on 30 April 2010 for road traffic accident ( RTA) matters, the Portal was broadened on 31 July 2013 to include Employers’ Liability ( EL) and Public Liability ( PL) claims. See Practice Note: The Pre- Action Protocol for Low Value Personal Injury ( Employers' Liability and Public Liability) Claims. The Portal is managed by Claims Portal Limited ( CPL), a not-for-profit organisation with a board of 17 non-executive directors, chaired by an independent chair. The board is evenly...

Article 101(1) TFEU and Article 102 TFEU bite only on market behaviour—whether agreements/concerted practices or unilateral action—that is liable to appreciably influence trade between EU Member States. This operates as a jurisdictional filter, deciding whether EU or national competition law governs the conduct. Where there is no cross‑border ‘effect on trade’, national rules may apply—for example, French competition prohibitions where the impact is confined to France. The European Commission and the EU Courts have read the inter‑state clause broadly, with the result that Articles 101(1) and 102 can capture national agreements or conduct where there is some foreclosure or an effect on imports. In practice this threshold is a low one. In addition, the inter‑state condition matters less now that all Member States have competition regimes modelled on EU law, so there is little practical difference as to whether EU or Member State law...

Effect of IVA on unsecured creditors The consequences flowing from approval of an individual voluntary arrangement ( IVA) are set out in section 260(2) of the Insolvency Act 1986 ( IA 1986). Under that provision, once an IVA is approved it: is deemed to have been made by the debtor at the moment the creditors decided to approve the IVA proposal; and binds, as if they were a party to the arrangement, every person who, in accordance with the rules, was entitled to vote when the creditors decided to approve the proposal, or who would have been so entitled had they received notice of it. An IVA becomes operative by creditor approval alone—no court order is required to bring it into effect. In legal terms, the arrangement operates as though a consensual agreement had been concluded between the debtor and each creditor at the time of...

This Practice Note examines early neutral evaluation ( ENE), a type of alternative dispute resolution ( ADR). What is ENE? ENE involves the parties asking an impartial evaluator to provide a view on the strengths of the case or on discrete issues. Typically, the evaluator is a solicitor, barrister or subject-matter specialist. On occasion a judge may act in this role; see: Judicial ENE. As with other ADR processes, the structure is agreed by the parties, but it commonly features: a more interventionist approach than mediation; rather than shuttling between sides, the evaluator sets out, often in firm terms, their view of the probable result the evaluator’s view is usually not binding their assessment can provide a platform for later settlement discussions As the evaluator’s view is typically non-binding and frequently delivered without the full factual record that a trial would reveal, a party...

Duration of special guardianship orders A special guardianship order ( SGO) remains in force until the child reaches 18, unless a court brings it to an end earlier. Unlike a child arrangements order ( CAO), an SGO cannot be imposed for a fixed term; it may, nevertheless, include particular provisions intended to operate for a defined period. Variation and discharge of special guardianship orders An SGO can be altered or discharged before the child turns 18, either on application by those permitted categories of applicant or on the court’s own initiative. Certain applicants must first obtain the court’s permission to apply. In some instances, the judge may act without an application being filed at all......

This Practice Note offers practical guidance on the use of statements of case and memorials exchanged between parties in international arbitration proceedings. Statements of case and memorials—definitions and differences In English litigation, the statements of case are the formal written pleadings that articulate the parties’ positions on principal facts and the law. They typically contain succinct statements of the claims advanced or defences pleaded, the core facts relied upon, and the relief requested, and they generally avoid expansive legal argument. Such statements are ordinarily filed on their own, without supporting witness statements, expert reports, or substantial documentary material. Responsive statements of case tend to adopt the layout of the earlier document so that, for example, a defence will usually cross‑refer to, and answer, each sentence or paragraph of the particulars of claim in sequence. Indeed, it can be difficult to understand a defence unless it is read...

This Practice Note sets out general guidance on drafting statements of case. This Practice Note offers direction on preparing statements of case in general (covering particulars of claim, defences, and any replies or counterclaims), addressing what a statement of case (often called a pleading) ought to contain, appropriate length, and practical points to bear in mind when drafting. It also explains the length of such documents and offers practical suggestions to consider during drafting. Further pointers support effective preparation in practice. It gives overarching guidance on reading and applying the pertinent provisions of the Civil Procedure Rules ( CPR). Requirements may vary by the court handling your case, so be alert to any extra provisions—see: Court specific guidance. This Practice Note provides broad pointers for drafting statements of case. For detailed requirements on what a statement of case must include, tailored to the document type (claim form,...

A guarantee may exist as a standalone document or be included within the facility agreement as a guarantee clause. Regardless of the structure selected, the core principles for drafting and negotiating guarantees remain consistent. Parties For a separate guarantee, whether entered into as an agreement or executed as a deed, the parties will be: in a bilateral transaction—the guarantor and the lender, and in a syndicated transaction—the guarantor and the security agent acting for the lenders Where the guarantee is embedded in the facility agreement, each guarantor must also be a party to that agreement alongside the other contracting parties. Drafting the guarantee In most cases, the lender’s solicitors will produce the initial draft of the guarantee provisions, whether set out in a separate guarantee or contained within the facility agreement. Finding a suitable precedent When selecting an appropriate precedent guarantee, consider: who is granting the...

NOTE: On 2 December 2024, the Lord Chancellor confirmed a change to a discount rate of positive 0.5%. That positive 0.5% rate takes effect on 11 January 2025. Under Schedule A1 of the Damages Act 1996, further reviews must occur within five years of the end of the last review, which means the next review is required to begin on or before 2 December 2029. This Practice Note delivers practical guidance on the key elements needed to produce a persuasive counter schedule of loss. It sets out the optimal approach for presenting the defendant’s response to the claimant’s schedule of loss. Frequently claimed heads of past and future loss are addressed, together with links to relevant case law. The claimant is expected to provide the defendant with a detailed itemisation of any past and future losses, backed by supporting...