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The Department for Business, Innovation, Science and Trade (BIST) has published a draft National Policy Statement (NPS) for data centres and launched...
HMRC and HM Treasury (HMT) have published the final evaluation of the Plastic Packaging Tax (PPT). Introduced in April 2022, PPT applies to qualifying...
The Drinking Water Inspectorate, Environment Agency, Natural Resources Wales and Ofwat have published their first joint Water Industry Performance...
This week’s edition of Environment weekly highlights includes the Autumn Budget 2026’s measures affecting environmental regulation, biodiversity net...
Nuisance and the rule in Rylands v Fletcher—common law liability for pollutionPrivate nuisancePrivate nuisance is an unlawful interference with a...
Public nuisance—general principlesPublic nuisanceThe common law offence of public nuisance was abolished by section 78 of the Police, Crime,...
Meaning of waste—definition of wasteDefinition of Waste'Waste' is defined in the Waste Framework Directive, Directive 2008/98/EC (WFD) as any...
Environment Agency (EA)—powers of entryThe Environment Agency (EA), Natural Resources Wales (NRW) and Health and Safety Executive (HSE) have...
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 point
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
Template for regulatory references given by SMCR firms and disclosure requirements[Insert addressee details]Dear [insert name][It is our understanding that [insert name of prospective employee] [was an employee of yours between the dates of [insert dates as appropriate] OR is a current employee of
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