Legal Practice Notes

Scope of this Practice Note This Practice Note sets out advice on initiating appeals in both the County Court and the High Court. Its emphasis is on lodging and serving the appellant’s notice, and on seeking extra time for doing so where required. It further addresses applications for permission to appeal in the County Court and the High Court under CPR PD 52B, and explains that an applicant may ask for an oral reconsideration of a permission decision. Be aware that distinct rules govern appeals arising from contempt matters. For further information, see Practice Note: Civil contempt proceedings—appeals, purges and discharge. Guidance is also provided on the provisions in CPR PD 52B, which regulate appeals in the County Court and High Court, operating alongside CPR 52 and the other practice directions within Part 52. This Practice Note should be read together with the general...

The solicitors’ profession operates within a tightly controlled framework. Alongside the core legal regulators, including the Legal Services Board ( LSB) and the Solicitors Regulation Authority ( SRA), several other regulatory and public bodies influence the profession and its oversight. This Practice Note outlines how the Financial Conduct Authority ( FCA), the Information Commissioner’s Office ( ICO) and the Equality and Human Rights Commission ( EHRC) interact with the regulation of solicitors. For detail on the principal legal regulators, refer to Practice Note: Relationship between legal regulators. Financial Conduct Authority ( FCA) The FCA is the UK’s sole statutory supervisor for financial services. Its remit and aims stem chiefly from the Financial Services and Markets Act 2000, as amended ( FSMA 2000). Functioning independently from government, the FCA is wholly financed by the firms within its regulatory perimeter. The FCA Handbook can be accessed online, where all FCA...

FORTHCOMING CHANGES: At Budget 2025, the government confirmed that Finance Bill 2026 will legislate for: a cut in the writing-down allowance rate for main pool plant and machinery from 18% to 14%, applying from 1 April 2026 for corporation tax and 6 April 2026 for income tax—this will affect companies and unincorporated businesses with main rate pools, including expenditure that is ineligible for, or predates, first-year allowances (such as the super-deduction and full expensing) a new 40% first-year allowance for qualifying main rate expenditure incurred from 1 January 2026, with fewer restrictions than other FYAs—primarily advantageous where spend is not otherwise covered by the £1m AIA or existing FYAs (including full expensing); available to all businesses and covering assets used for leasing (but not overseas leasing), while excluding cars and second-hand assets a one-year extension of the 100% green...

The corporate intangible assets regime The corporate intangible assets regime sets out how a company’s gains and losses on intangible fixed assets ( IFAs) are taxed and relieved. These provisions are contained in Part 8 of the Corporation Tax Act 2009 ( CTA 2009). In broad terms, an IFA falls within this regime if it: meets the asset conditions, and is not a pre- FA 2002 asset. For the definition of a pre- FA 2002 asset, see Practice Note: What is a pre- FA 2002 asset? In short, the asset conditions are satisfied where the IFA: either meets the tax definition of an intangible fixed asset or is goodwill (as defined for accounting purposes), and is not specifically excluded from the corporate intangible assets regime (excluded assets). This Practice Note sets out which assets are treated as excluded assets, in whole or in part......

Practice Note This Practice Note outlines the legal and practical issues that arise when modifying an employee’s terms and conditions of employment. It is highly likely that an employer will, at some point in the employment relationship, wish to amend the terms and conditions on which any particular employee, or any group of employees, is engaged......

This Practice Note examines the implied duty of mutual trust and confidence (in a fiduciary sense) embedded in every contract of employment. It explores the reciprocal obligation, requiring both employer and employee to refrain, without reasonable and proper cause, from conduct intended or likely to undermine or seriously damage the employment relationship. It addresses breach of the term as a basis for constructive dismissal, the Johnson exclusion on damages, breach by the employee justifying summary dismissal, its interaction with express terms, whether breach is invariably repudiatory, the relevance of intention, reasonable and proper cause, and breach by the employer where the employee is already in repudiatory breach. The nature of the term or duty Each contract of employment is treated as incorporating a term of trust and confidence. It obliges employers and employees not to act, without reasonable and proper cause, in a way...

FORTHCOMING CHANGE: Further to the Government’s response to the Ministry of Justice’s and the Office of the Public Guardian ( OPG)’s consultation, Modernising Lasting Powers of Attorney, the Powers of Attorney Bill received Royal Assent on 18 September 2023 and thereby became the Powers of Attorney Act 2023 ( PAA 2023). When brought into force, PAA 2023 will introduce amendments to the Mental Capacity Act 2005 ( MCA 2005) to deliver a more modern lasting power of attorney ( LPA) service. The changes will include: bringing in regulations so those involved in making an LPA can choose to sign the LPA electronically or on paper; the removal of attorneys’ ability to register an LPA, so that registration is permitted only by the donor; setting regulations that govern identification verification requirements for registration...

This Practice Note examines what a headline rent is and how it relates to an open market rent review. For more on rent review, see Practice Notes: Negotiation guide—rent review clauses—commercial leases and A guide to rent review for property lawyers. What is a headline rent? When the market is declining, landlords often provide financial incentives to persuade tenants to enter into a lease while preserving the rent shown on the face of the lease. Such incentives may include: a reduced rent for a defined period a capital sum towards fitting-out costs a rent-free period offered purely as an incentive, not for fitting-out The headline rent is the higher nominal figure a tenant agrees to pay once the value of the incentive has been taken into account......

For family solicitors and separating spouses, the consequences of insolvency can significantly impact divorce cases and, in certain scenarios, may mean the family court lacks authority to determine any applications for financial relief (including applications for property adjustment). This consequence has been explored in numerous decisions across both the insolvency and family jurisdictions. Regrettably, it is far from rare for bankruptcy to be underway while divorce is also in train, and parallel proceedings can generate tension over how assets should be divided. While the family court seeks to make an order dealing with the assets (a property adjustment order), weighing, among other factors, the parties’ and children’s future needs, the bankruptcy court focuses on distributing assets by reference to proprietary rights, placing creditors’ interests foremost. In practical terms, the insolvency court approaches division on a real property basis, with the...

STOP PRESS This Practice Note is being updated to incorporate changes to the Sponsor Guidance that took effect on 6 March 2026. For a full breakdown, see News Analysis: Detailed list of Home Office’s Sponsor Guidance changes of 6 March 2026. This Practice Note sets out how a sponsor in the Workers and Temporary Workers routes may lose its licence or have it curtailed. These routes are: downgrading revocation suspension surrender by sponsor reduction of Certificate of Sponsorship ( Co S) allocation The applicable Home Office guidance for sponsors is the Workers and Temporary Workers Sponsor Guidance, with Part 3 in particular covering sponsor duties and compliance. In R ( New London College Ltd) v Secretary of State for the Home Department ( SSHD); R ( West London Vocational Training College) v SSHD, the Supreme Court confirmed that the...

Failure to advise on legal aid eligibility may amount to negligence, even where a firm does not carry out legal aid work, and a client’s potential eligibility for legal aid must be considered at the outset of the case In David Truex Solicitor (a firm) v Kitchin, the court, addressing costs, found the client had not been informed about the availability of legal aid at the earliest opportunity and underlined that solicitors must assess eligibility from the start. The client was entitled to recover all sums paid to the solicitors, save for a small amount for the initial conference. See Practice Note: Taking initial instructions from family clients. Practitioners must take into account their client’s attributes, needs and circumstances. For additional guidance, see Practice Note: The Solicitors Regulation Authority ( SRA) regime for family lawyers. As a consequence of the reforms introduced by the Legal Aid,...

Consequences of not obtaining members’ approval for credit transactions under the Companies Act 2006 The Companies Act 2006 ( CA 2006) sets out what follows if a company fails to secure the necessary members’ approval for credit arrangements made for the benefit of directors, persons connected to directors, and associated arrangements. For more on when members’ consent is required, and on key transitional provisions, refer to Practice Note: Credit transactions for the benefit of a director, a connected person and related arrangements—requirement to obtain members’ approval. For these statutory rules, ‘director’ embraces anyone occupying the role of director, whatever the title, and includes a shadow director. Where the company entering into the credit transaction has its equity shares listed in the equity shares (commercial companies) category, the UK Listing Rules ( UKLR)—notably UKLR 8 on related party...

Prepared with insights from Rebecca Cousin of Slaughter and May on market practice. Background UK public company takeovers are tightly regulated transactions, and meticulous forward planning is fundamental to the success of any takeover bid process. This Practice Note sets out the matters an offeror should weigh when preparing a takeover, including the need for strict secrecy before any offer announcement, the various situations in which an announcement becomes required, and the very significant implications that follow once an announcement is made. It also explains the roles of the key advisers, the different structures used for takeovers, financing considerations, anti-trust and other regulatory considerations and constraints, such as limits on entering into offer‑related arrangements and special deals with shareholders. Bid team A suitable team of advisers should be appointed at the outset. Under the City Code on Takeovers and Mergers (the Code), discussions before...

Consent by a requested person to extradition Consent by a requested person to extradition refers to an individual agreeing to their own surrender following a request made under Parts 1 or 2 of the Extradition Act 2003 ( EA 2003), and doing so before any order is issued or an extradition decision is taken. Ability to consent to extradition The capacity to consent applies where the requested person has been arrested pursuant to: a warrant under EA 2003, Part 1 a warrant under EA 2003, Part 2, or a provisional warrant obtained at the request of a category 1 or 2 territory the power of provisional arrest under EA 2003, s 74A The individual may consent whether the extradition request is founded on an accusation or follows a conviction. A requested person cannot consent in proceedings that arise from the UK entering into a special extradition arrangement under EA 2003, s 194 with a...

Resignation of a company secretary This Practice Note considers the corporate law consequences arising from the resignation of a company secretary in a public or private company. It does not address procedures for appointing or dismissing a company secretary in public or private companies; for matters, refer to Practice Notes: Appointment of a company secretary and Removal of a company secretary. There are no express rules in the Companies Act 2006 ( CA 2006) or the model articles setting out the process by which a company secretary can resign......

Lenders commonly take security to back a borrower’s duties under a loan. Granting security gives them specific rights over the secured property if the borrower does not repay. A mortgage is one of the four categories of security recognised by English law; for further detail, see Practice Note: Types of security. This Practice Note explains: what a mortgage is how a mortgage differs from a charge the distinctions between a legal mortgage and an equitable mortgage which assets can be mortgaged how assignments by way of security interact with mortgages Practice Note: Introductory guide to security in a lending transaction provides broader information on security in loan transactions. It covers what security is and why lenders take security, who can provide security and over what kinds of assets, the types of security available under English law, why and how security is perfected, and the steps lenders can take to...

Specific conventions should be observed when speaking to members of the judiciary at all times...

Guarantees are commonly deployed in banking arrangements as a type of security for a debt obligation. In these situations, they comprise a contractual commitment by which one party (the guarantor) undertakes to be responsible for the obligations of another (the principal) that are owed to a third party. They do not confer proprietary rights over property. In this sense, guarantees are regarded as quasi-security. This Practice Note considers: the core legal features of guarantees how guarantees operate in financing transactions why lenders favour documents that combine a guarantee with an indemnity which obligations are typically covered-duties under a particular deal or on an ‘all monies’ basis? whose liabilities are usually supported in finance transactions the application and scope of limited guarantees, and why lenders must understand guarantor rights and available guarantor protections This Practice Note does not address on demand...

What is a certificate of title? A certificate of title is a distinct form of title report produced by a solicitor for a party other than their own client. Within commercial property deals, solicitors are commonly asked to examine the title (for example, where land is being bought or put forward as security) on behalf of their client. They then provide a report to the client on the overall character and/or soundness of the title, setting out in detail what their enquiries uncovered, eg any defects or encumbrances affecting the title (such as charges or easements), together with any rights that materially benefit the property. In some situations, the client instructs the solicitor to prepare this report for a person other than the client, for instance a mortgagee or a buyer of shares in a company that holds the land. This specific variant of a title...