Stop press: The Data (Use and Access) Act 2025 (Commencement No 6 and Transitional and Saving Provisions) Regulations 2026, SI 2026/82 now activate the outstanding parts of the Data (Use and Access) Act 2025 (DUAA 2025). Measures covering subject access requests, legitimate interests, purpose limitation, automated decision-making, cross-border transfers and enforcement take effect from 5 February 2026, while those on penalty notices and complaints apply from 19 June 2026. For further detail, refer to Practice Note: Data (Use and Access) Act 2025—employment implications. This Precedent will shortly be revised to reflect these developments. [to be printed on employer letterhead] [ Name of Employee ][ Address ][ Date ] Dear [ insert employee's name ] Secondment to [ insert name of host company ] Following our recent conversations, I am writing to confirm the arrangements we have agreed for your secondment to [ insert name of host company ] (the
[ Insert name and address of client ] [ insert date ] Dear [ insert name of contact at the client ] Explaining the disclosure process and your obligations Thank you for instructing us in relation to [ insert matter name / details ]. [ This letter accompanies our retainer OR Our retainer will follow under separate cover ]. It [ has been confirmed OR is likely OR is possible ] that your dispute with [ describe other parties ] will be determined in the Business and Property Courts [ if it proceeds to formal litigation ]. This letter explains what disclosure under the Disclosure Scheme ( DS ) in the Business and Property Courts involves, and what you must know about the procedure. The DS seeks a fundamental cultural shift in the approach to disclosure in civil litigation. So, even if you have handled
This Agreement is entered into on [ insert date ] between: 1 [ insert name of manufacturer ] [ of OR a company incorporated in [ England and Wales ] under number [ insert registered number ] whose registered office is at ] [ insert address ] (Manufacturer); and 2 [ insert name of customer ] [ of OR a company incorporated in [ England and Wales ] under number [ insert registered number ] whose registered office is at ] [ insert address ] (Customer). Each of the Manufacturer and the Customer is a party and, together, the Manufacturer and the Customer constitute the parties... Background: (A) The Manufacturer manufactures [ insert ]... (B) The Customer Group manages the distribution and sale of [ insert ]... (C) The Manufacturer intends to manufacture and sell the Product to the
This Deed is dated on [ insert day and month ] 20[ insert year ] Parties [ Insert name of Chargor ], being a company incorporated in England and Wales, bearing registered number [ insert company number ], and whose registered office is situate at [ insert address ] (the Chargor); and [ Insert name of Lender ] of [ insert address ] (the Lender). Recitals The Lender makes facilities available to the Chargor under various financing arrangements. It is a condition of the Lender making the facilities available to the Chargor that the Chargor enter into this Deed in favour of the Lender. ...
Key points Residence determines the scope of a person’s liability to UK income tax and capital gains tax ( CGT). An individual’s tax residence is established under the Statutory Residence Test ( SRT). A person can be tax resident in multiple countries at the same time, as each jurisdiction applies its own domestic rules. Someone who is not resident in the UK is taxed only on UK‑source income and on certain gains from disposing of UK assets, including residential property. Value added tax ( VAT), stamp duty land tax ( SDLT) and the Annual Tax on Enveloped Dwellings ( ATED) may apply to both residents and non‑residents. Before 6 April 2025, domicile—rather than residence—was the principal factor in determining exposure to inheritance tax ( IHT). From 6 April 2025, IHT liability is largely linked to the period an individual has been resident in the...
ARCHIVED : These training resources are stored as archive copies and are no longer updated. They cover the UK’s requirements for reportable cross-border tax arrangements as they applied before conclusion of the Brexit transition period, at 11pm on 31 December 2020......
Key points Domicile is a legal status that links a person to the laws of a particular jurisdiction—it is not the same as residence or nationality; Every person has a domicile; it is impossible to be without one, and a person cannot have more than one at any time; People are frequently domiciled where their permanent home is, though this is not always the case; Anyone alleging a change of domicile must demonstrate that change clearly and unequivocally. What is domicile? Domicile is a legal status, a form of personal law, which ties an individual to the legal system of a specific jurisdiction. It often provides the connecting factor used to settle questions of personal status. For example, if a person dies domiciled in England without a will, irrespective of whether they live here, English law will decide who may inherit their moveable assets (broadly, any property other than land). It is not...
This document offers general guidance on lasting powers of attorney ( LPAs), setting out what they involve, the advantages of making one, and the steps for creating and registering an LPA. Your Private Client lawyer can give tailored advice reflecting your particular situation. What is an LPA? An LPA is a formal legal instrument allowing you to nominate one or more trusted individuals (known as attorneys or donees) to handle your affairs and take decisions on your behalf if you later lose mental capacity. There are two types of LPA: LPA for property and financial affairs decisions This LPA permits you to appoint one or more attorney(s) to take decisions concerning your property and finances, including operating bank and building society accounts, buying and selling your home and other assets, dealing with your tax matters, claiming and receiving benefits and pension payments, and settling...
THIS POWER OF ATTORNEY On [ date ], I, [ name of donor ], of [ address of donor ], execute this power of attorney...
Dear [ insert name of GP or other appropriate capacity assessor ] Re: [ insert name of patient ] We act on behalf of [ insert name of proposed deputy ] and understand that the above-named individual is your patient and under your care. Our client has asked us to prepare an application to the Court of Protection seeking approval of a statutory Will on behalf of [ insert name of patient ]. By way of context and background, [ Insert, as appropriate, background information about P’s property and affairs, testamentary history and current testamentary intentions, if these can be ascertained ] Any application to the Court of Protection for a statutory Will must be supported by evidence of capacity in Form COP3, which is enclosed for your completion. The form consists of two parts, A and B. Part A has already been completed by our...
This TRUST is dated [ date ] Parties [ name ] of [ address ], represented by [ name ] of [ address ] (the Litigation Friend) [ name ] of [ address ] and [ name ] of [ address ] (the Original Trustees) Background The Trust is named [ insert name ] (the Trust). The Trust is created to accept the compensation payable for a personal injury to [ insert name ] (the Beneficiary), who lacks capacity to manage their property and financial affairs under the Mental Capacity Act 2005. Following the personal injury, legal proceedings [ under Claim Number [ insert number ] ] were commenced and an order for payment of compensation was made on [ date to be completed once order is made ]......
This trust deed is made on [ date ] Parties [ name ] of [ address ] (the Settlor) [ name ] of [ address ] and [ name ] of [ address ] (the Original Trustees) Background The Trust shall be known as [ insert name ] (the Trust). The Trust is set up to receive the compensation payable in respect of a personal injury to the Settlor. Following that injury, legal proceedings [ under Claim Number [ insert number ] ] were commenced, and on [ date to be completed once order is made ] an order was made for payment of compensation to the Settlor. The Settlor has authorised the transfer of the property described in the Schedule to the Original Trustees. ......
Our reference: [ Client - Code/ Matter - Matter Code/ Matter - Fee Earner initials ] Your reference: [ insert ref ] [ insert full address ] [ insert date ] Dear [ insert name ] Estate of the late [ name of deceased ] We have been asked to handle the administration of the estate of your late [ mother OR father OR grandmother OR grandfather ]. We represent the executor(s), [ insert name ] and [ insert name ], appointed under a Will dated [ insert date ]. You are not listed as a beneficiary in the Will......
Our reference: [ Client - Code/ Matter - Matter Code/ Matter - Fee Earner initials ] Your reference: [ insert ref ] [ insert full address ] [ insert date ] Dear [ insert name ] Estate of the late [ name of deceased ] We have been engaged to administer the estate of your late [ mother OR father OR grandmother OR grandfather ]. We represent the executor(s), namely [ insert name ] and [ insert name ], appointed under a Will dated [ insert date ]. Under the terms of the Will, you are due a legacy of [ ]. However, Scots law permits specific relatives to assert a claim against the estate, whether or not the person is identified as a beneficiary in the Will......
This [ Deed OR Agreement ], dated [ • ] 20[ • ], is entered into by the Parties: 1 [ insert name ], a company incorporated in England and Wales with registered number [ insert company number ], whose registered office is at [ insert address ] (the [ Settlor OR Lender ]); and 2 [ insert name ] of [ insert address ] (the [ Trustee OR Borrower ])......
Dear [ insert organisation or individual’s name ] Our client: [ insert name ] [ Property OR Land ] : [ insert address ] Land Registry number : [ insert Land Registry number ] We act on behalf of [ insert name ] of [ insert address ]. [ We understand you are acting for [ insert name of party ]. ] [ We are aware that you are acting in person. ] The parties presently hold the property at [ insert address ] as joint tenants. Enclosed is a formal notice, issued under the Law of Property Act 1925, which severs the joint tenancy in equity; thereafter, the property will be held by the parties on trust as tenants in common [ in equal shares ]. Please acknowledge receipt of this correspondence and [ arrange for your client to sign OR sign ], date, and return the...
Deed of indemnity dated [ date ] Parties [ beneficiaries ] of [ addresses ] ( Beneficiaries) [ trustees ] of [ addresses ] ( Trustees) Background ( A) The Trustees act as trustees of a trust dated [ date ] between [ parties ] (the Trust). ( B) It is considered that [ detail breach of trust ] may amount to a breach of trust (the Breach of Trust), and the Beneficiaries agree to release and indemnify the Trustees against it. This Deed provides: The Beneficiaries, jointly and severally, covenant with the Trustees that they and their personal representatives will at all times keep the Trustees fully and effectively indemnified against all actions, proceedings, accounts, claims and demands arising in respect of the Breach of Trust. Executed as a deed by the parties on the date at the start of this deed. SIGNED AND DELIVERED AS A DEED by [...
I, [ beneficiary ], confirm that today I received from [ names of trustees ] the trustees of [ insert name of trust ]...
Privacy notice We treat your privacy with care. Please review this privacy notice closely, as it sets out important details about who we are and the reasons and methods by which we gather, retain, utilise and disclose your personal data. It outlines your rights concerning your personal data and how to reach us, or supervisory authorities, if you need to make a complaint. We collect, use, and are responsible for certain personal data about you. When doing so, we are governed by the UK General Data Protection Regulation ( UK GDPR). We are likewise subject to the EU General Data Protection Regulation ( EU GDPR) in respect of individuals, and our wider operations, within the European Economic Area ( EEA)......
This Deed of Release is entered into on [ date ] Parties [ life tenant ] of [ address ] (the Life Tenant); [ trustee ] of [ address ] and [ trustee ] of [ address ] (the Trustees)......
1 Individual 1.1 Individual or sole trader party designation clause [ insert full name of party ], trading as [ insert trading name ], of [ insert address ] (the [ insert defined term for party ]). 1.2 Individual signing Executed by [ insert individual’s name ] at [ insert place ] on [ insert date and month ] 20[ year ] ................................................. Signature of [ insert individual’s name ] witnessed by: ................................................. Full Name (...
This Deed of Partition is dated [ date ] Parties 1 [ life tenant ] of [ address ] (the Life Tenant ) 2 [ remainderman ] of [ address ] (the Remainderman ) and 3 [ trustee ] of [ address ] and [ trustee ] of [ address ] (the Trustees ) Background ( A) This Deed is supplemental to a trust dated [ date ] and made between [ parties ] (the Trust ). ( B) Under the Trust [ and in the events that have occurred ] the Trustees hold the Trust Fund on trust to pay its income to the Life Tenant during their lifetime and, subject to that, on trust as to both capital and income for the Remainderman absolutely. ( C) The Trust Fund comprises the investments and capital cash described in Part A of the Schedule......
On [ date ], this Deed of Appointment is now entered into by [ trustee ] of [ address ] together with [ trustee ] of [ address ] (the Trustees). Background This instrument is supplemental to a trust dated [ date ] and made and established between [ parties ] (the Trust). The Trustees are the current trustees of the Trust. The property now subject to the Trust is set out in the Schedule. The Trustees intend to exercise the power of appointment conferred on them by clause [ number ] of the Trust. In this Deed, the term Trust Period bears the same meaning as in the Trust......
When evaluating a general damages claim, the practitioner ought initially to refer to the Judicial College Guidelines (JCG)...
This Practice Note This Practice Note reviews mechanisms used in settling litigation. A Tomlin order consists of a consent order paired with a schedule. It operates to stay proceedings on terms that have been agreed. The provisions contained in the schedule may remain confidential. This Practice Note describes the scope of confidentiality attaching to the schedule and sets out how it differs from a standard consent order. Sample wording for a Tomlin order is included, alongside links to precedents, as well as guidance on court approval. It also addresses varying, setting aside and enforcing a Tomlin order, including the considerations the court will take into account when handling applications for each. Further guidance is provided on interpreting and applying the relevant provisions of the CPR; however, some courts and divisions impose very specific requirements for both drafting and approval, and for approaching the schedule and confidentiality issues. Accordingly, you must consider the particular rules and court guide provisions in the forum where your claim is proceeding when drawing up the Tomlin order...
Date [ date ] Parties [ name of Landlord ] [ of OR incorporated in England and Wales (company registration number [ number ]) with its registered office at ] [ address ] (Landlord) [ name of Tenant ] [ of OR incorporated in England and Wales (company registration number [ number ]) with its registered office at ] [ address ] (Tenant) [ [ name of Guarantor ] [ of OR incorporated in England and Wales (company registration number [ number ]) with its registered office at ] [ address ] (Guarantor) ] [ [ name of Mortgagee ] [ of OR incorporated in England and Wales (company registration number [ number ]) with its registered office at ] [ address ] (Mortgagee) ] Definitions Within this Deed, the terms below shall be interpreted as follows: [ Annual Rent • the annual sum reserved under the Lease; ] [ Insurance Rent • the Tenant’s share of the Landlord’s costs of insuring the Property (as set out in the Lease); ] Lease • the lease of the Property dated [ date ], entered into between (1) [ the Landlord OR [ name ...
I, [ name ], of [ address ], solemnly and sincerely state that: [ Matters to be verified, set out in numbered paragraphs ] I make this solemn statement in good conscience, believing it to be true, and pursuant to the provisions of the Statutory Declarations Act 1835. DECLARED at [ details ] this [ day ] day of [ month and year ] Before me ................................................................................ [ signature of the person before whom the declaration is made ] A [ commissioner for oaths OR [ solicitor OR [ insert other qualification ] ] authorised to administer oaths ]...