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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. ...
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THIS DEED This deed is dated [ date ] Parties [ Name of surviving joint tenant of property co-owned with deceased ] of [ address ] (the Surviving Joint Tenant) [ Names of new beneficiaries of deceased’s beneficial interest in the property ] of [ addresses ] (the New Beneficiaries) [ Names of Executors ] of [ addresses ] (the Executors) BACKGROUND [ Name of deceased ] (the Deceased) passed away on [ date of death ], leaving a final Will dated [ date of last Will ] (the Will). [ Probate of the Will was issued by the [ Principal OR [ name ] District Probate ] Registry of the Family Division of the High Court to the Executors on [ date of grant ]......
THIS DEED THIS DEED is executed on [ date ] Parties [ Name of spouse or civil partner who is residuary beneficiary entitled under the Will ] of [ address ] (the Residuary Beneficiary) [ Names of beneficiaries of inserted NRB legacy ] of [ addresses ] (the Nil Rate Band Beneficiaries) [ Names of executors ] of [ addresses ] (the Executors) BACKGROUND ( A) [ Name of deceased ] (the Deceased) passed away on [ date of death ], having left a last Will dated [ date of last Will ] (the Will). ( B) A grant of probate in respect of the Will was issued by the [ Principal OR [ name ] District Probate ] Registry of the Family Division of the High Court to the Executors on [ date of grant of probate ]......
[ HEADED NOTEPAPER ] [ NAME and ADDRESS OF CHARITY ] [ DATE ] [ ADDRESS OF CHARITY ] [ By email ] Dear [ NAME OF APPOINTEE ] Your appointment as trustee of [ INSERT CHARITY NAME ] This is to confirm your appointment as a trustee [ and director ] of [ FULL NAME OF CHARITY INCLUDING WORKING NAME/ ACRONYM ], a [ registered charity in England and Wales ([ CHARITY REGISTRATION NUMBER ]) ] [ and ] [ a company, registered under number [ NUMBER ] ]. Warm congratulations; my fellow trustees and I are keen to work with you. [ You will be appointed as a charity trustee [ and director ] with effect from [ DATE ], subject to the satisfactory completion of background and eligibility checks, and on receipt of all required documents enclosed with this letter: [ INSERT...
UK Real Property Address Type — primary residence? House or flat? Ownership particulars: owned or rented? If owned, specify: joint tenants, tenants in common, or sole owner? Registered or unregistered? If registered, Land Registry number? If unregistered, where are the deeds kept? Value (£) Mortgage balance (£) and provider (if applicable) Property in other countries Country Address Ownership particulars: owned or rented? If owned, specify: ownership structure details Registered or unregistered? ......
STOP PRESS: Abolition of non-dom regime and introduction of residence-based IHT regime. The Finance Act 2025 ( FA 2025), which received Royal Assent on 20 March 2025, brings in legislation to end the remittance basis of taxation and introduce a residence-based regime with effect from 6 April 2025. FA 2025 also removes domicile as the primary criterion for determining inheritance tax liability. Revisions to the rules defining excluded property status Removal of protected settlements status for offshore trusts Updates to overseas workday relief For details on these measures, 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. See also: Finance Bill Tracking Service: Key dates ( Finance Bill 2025) and Finance Act 2025. [ Your] Will—[ name of testator ]—explanatory note This explanatory note outlines the principal provisions of your Will. Please...
FORTHCOMING CHANGE: Potential changes to Wills Act 1837 The Law Commission’s review of wills published its final report on 16 May 2025, with Volume II setting out a draft Bill aimed at replacing the Wills Act 1837. For details of these proposals, including the published draft legislation, see Practice Note: Hot topic—modernising Wills and Modernising wills: Final Report Volume II: draft Bill for a new Wills Act. 1 Revocation I [ full name of testator ] of [ address of testator ] cancel all earlier testamentary dispositions made by me [ but only in so far as they concern my property of every description within the United Kingdom of Great Britain and Northern Ireland ] and state that this is my last Will. [ I also cancel any prior appointments of guardians of my minor children made by me before the date of this Will. ]......
1 Specific Legacies I leave the following particular legacies, namely: 1.1 to [ insert full name ], of [ insert full address ], my [ insert details of specific bequest ]; and 1.2 to [ insert full name ], of [ insert full address ], my [ insert details of specific bequest ]......
1 Pecuniary Legacies I set out the following pecuniary bequests: 1.1 to [ insert full name ], residing at [ insert full address ], the amount of [ insert amount ]; 1.2 to [ insert full name ], residing at [ insert full address ], the amount of [ insert amount ]; and 1.3 to [ insert full name ], residing at [ insert full address ], the amount of [ insert amount ]......
1 Nil Rate Band Discretionary Trust If my [ insert spouse details ] survives me, I direct my trustees to set aside either: the maximum sum or assets on which no inheritance tax arises on my death, as trustees judge; or such lesser assets or cash as they decide. This forms the “ Discretionary Trust Fund” for any of: my [ insert spouse details ], my children and their issue, any trust created for the benefit of any of them, whether of income, capital or discretionary nature (each a “ Beneficiary”). In shares the trustees determine by minute. The trustees may by minute award legacies, residue shares, income interests or future/contingent rights in all or part of the fund, including income accumulation, capital vesting, powers to appoint income or capital, and their...
1 Revocation I annul every earlier testamentary document and direct their destruction, excluding my [ insert details of Will to covering foreign assets ]......
1 Legacy to Charity I direct that a gift of ten per cent of the baseline value of my estate, as set out in Schedule 1A of the Inheritance Tax Act 1984 or any statutory successor, be paid to [ insert charity details ]; and I state that this gift will not be less than [ minimum donation ] nor exceed [ maximum donation ], even if this cap means the reduced rate of Inheritance Tax will not apply......
1 Legacy of House I leave to [ insert full name ], of [ insert full address ], my share and interest in the dwelling at [ insert main residence address ], or in any substitute that serves as my principal home, the determination of which shall rest solely with my trustees, free from heritable liabilities and costs of conveyance, along with contents, embracing all my items for personal, domestic, household, garage, garden or leisure use, ornament or consumption, save for those separately left by me elsewhere. Should I not own the subject of this bequest at the time of my death, I leave to the said [ insert legatee details ], a pecuniary legacy in a sum equal to the net sale proceeds for which I will have disposed of my said interest, the amount of such sum being determined...
FAO: Company Secretary [ enter company name ] [ enter address ] Dear Company Secretary The late [ name of deceased ] Address: [ enter address of deceased ] Shareholding: [ enter the class and number of shares, along with the company name and registration number if known ] We are sorry to advise of the death of the late [ name of deceased ] [ otherwise known as [ enter other name(s) by which the deceased was known ] ], who passed away on the [ enter date of death ]......
FORTHCOMING CHANGE: Potential changes to Wills Act 1837 The Law Commission’s review of Wills has released its final report dated 16 May 2025, and Volume II sets out a draft bill proposing replacement of the Wills Act 1837. For information about these proposals, including the published draft legislation, see Practice Note: Hot topic—modernising Wills and Modernising wills: Final Report Volume II: draft Bill for a new Wills Act. 1 Revocation I, [ full name of testator ], of [ address of testator ], revoke every prior testamentary disposition made by me [ to the extent, and only so far, as they relate to my property of every description within the United Kingdom of Great Britain and Northern Ireland ] and state that this is my final Will. [ I also revoke any earlier appointments of guardians of my minor children made by me before the date of this...
STOP PRESS: Abolition of non-dom regime and introduction of residence-based IHT regime The Finance Act 2025 ( FA 2025), which obtained Royal Assent on 20 March 2025, enacts the removal of the remittance basis of taxation, replacing it with a residence-based framework from 6 April 2025. FA 2025 likewise substitutes domicile as the primary factor for determining liability to inheritance tax. Further measures include: Revisions to the rules that define excluded property status; The abolition of the protected settlements status of offshore trusts; and Amendments to overseas workday relief. For guidance on these developments, 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. See also: Finance Bill Tracking Service: Key dates ( Finance Bill 2025) and Finance Act 2025. [ Your ] Will—[ name of testator ]—[ explanatory note ] This [ explanatory note ] outlines the main...
STOP PRESS: Abolition of non-dom regime and introduction of residence-based IHT regime. The Finance Act 2025 ( FA 2025), which secured Royal Assent on 20 March 2025, enacts measures that scrap the remittance basis of taxation and bring in a residence-based framework from 6 April 2025. FA 2025 also replaces domicile as the principal determinant of inheritance tax liability. Further reforms include revisions to the rules that govern excluded property status, the removal of protected settlement treatment for offshore trusts, and adjustments to overseas workday relief. For detailed guidance, 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. Also see: Finance Bill Tracking Service: Key dates ( Finance Bill 2025) and Finance Act 2025. I, [ insert full name ], of [ insert full address ], to arrange the...
STOP PRESS: Abolition of non-dom regime and introduction of residence-based IHT regime. Finance Act 2025 ( FA 2025), which received Royal Assent on 20 March 2025, abolishes the remittance basis of taxation and introduces a residence-based system from 6 April 2025. It also replaces domicile as the principal criterion for determining exposure to inheritance tax. Amendments to the rules for deciding excluded property status Abolition of protected settlements status for offshore trusts Changes to overseas workday relief For information on these developments, 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. See also: Finance Bill Tracking Service: Key dates ( Finance Bill 2025) and Finance Act 2025. FORTHCOMING CHANGE relating to changes to agricultural property relief and business property relief At the Autumn Budget 2024 on 30 October 2024, the government announced a reduction in the amount of APR and BPR...
STOP PRESS: Abolition of non-dom regime and introduction of residence-based IHT regime The Finance Act 2025 ( FA 2025), which secured Royal Assent on 20 March 2025, removes the remittance basis of taxation and introduces a residence-based regime from 6 April 2025. FA 2025 also replaces domicile as the principal criterion for liability to inheritance tax. Additional measures include revisions to the rules that determine excluded property status, the abolition of protected settlements status for offshore trusts, and updates to overseas workday relief. For further detail, 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. See also: Finance Bill Tracking Service: Key dates ( Finance Bill 2025) and Finance Act 2025. I, [ insert full name ], of [ insert full address ], to determine the devolution of my estate upon my death,...
STOP PRESS: Abolition of non-dom regime and introduction of residence-based IHT regime Following Royal Assent on 20 March 2025, Finance Act 2025 ( FA 2025) introduces legislation to scrap the remittance basis of taxation and install a residence-based system, taking legal effect from 6 April 2025. Under FA 2025, domicile ceases to be the primary determinant of inheritance tax liability. Additional measures cover revisions to the rules for excluded property status, the removal of protected settlements status for offshore trusts, and amendments to the operation of overseas workday relief provisions. For further detail on these reforms, 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. For timelines, see Finance Bill Tracking Service: Key dates ( Finance Bill 2025). See also Finance Act 2025. I, [ insert full name ], of [ insert full address ], in...
STOP PRESS: Abolition of non-dom regime and introduction of residence-based IHT regime. The Finance Act 2025 ( FA 2025), granted Royal Assent on 20 March 2025, enacts the removal of the remittance basis of taxation and brings in a residence-based system, effective from 6 April 2025. FA 2025 additionally replaces domicile as the main criterion for determining exposure to inheritance tax. Further measures revise the rules for establishing excluded property status, abolish the protected settlements status of offshore trusts, and alter overseas workday relief. For details on these reforms, 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. See also: Finance Bill Tracking Service: Key dates ( Finance Bill 2025) and Finance Act 2025. I, [ insert full name ], of [ insert full address ], to settle the succession to my estate upon my death,...
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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 ]...
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