The United Nations Environment Programme Finance Initiative (UNEP FI) has published two reports providing guidance to banks on developing...
The European Commission has launched a consultation on a draft implementing regulation laying down rules for the application of Regulation (EU)...
His Majesty, King Charles III, has set out the government’s priorities and proposed policies for the next parliamentary session at the State Opening...
The European Commission has launched a consultation on updated EU Emissions Trading System (EU ETS) benchmark values applicable for the 2026–30...
An introduction to EU law and competition law issues for take-or-pay clauses in energy contractsThis Practice Note introduces take-or-pay clauses in...
Production Sharing ContractsIntroductionA production sharing contract (PSC) is a contractual relationship between a host government and a private...
The Offshore Transmission Owner (OFTO) regimeWhat are OFTOs?Offshore Transmission Owners (OFTOs) are the owners of offshore transmission assets which...
Power purchase agreements (PPAs)—key terms and issuesWhat is a power purchase agreement?A power purchase agreement (PPA) is a contract between an...
If a rentcharge is shown as being informally exonerated on title information, does this apply to the current registered owner? Or does the informal exoneration only apply to the parties to the document which informally exonerated the rentcharge?This Q&A considers the situation where, at some
Late payment penalties—inheritance taxWhile interest often accrues on overdue tax, the late payment of certain taxes may also attract a penalty. For information on the interest accruing on overdue tax, see Practice Notes: IHT—payment deadlines on death—Interest on IHT and Interest on late paid
If a beneficiary signs a deed of disclaimer of their share of an estate and the estate pays their legal fees, will that count as a PET against their estate?A disclaimer is the refusal of a gift prior to acceptance. The refusal of the gift must take place before the beneficiary accepts any benefit
Strike out—making an application to strike out a statement of caseA strike out order can be made either following an application by the parties or on the court's own initiative. This Practice Note deals with the scenario of the order being made following a party's application.Making an application
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