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The International Sustainability Standards Board (ISSB) agreed at its April 2026 board meeting in Beijing to propose requirements for nature-related...
A round-up of the latest environmental enforcement, including the prosecution of an individual for operating an illegal waste site without a permit...
The Department for Environment, Food and Rural Affairs (Defra) has announced the introduction of a new Digital Waste Tracking service as part of its...
The Department for Energy Security and Net Zero (DESNZ) has published the UK fossil fuel incentives and subsidies inventory and concept note, as part...
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...
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
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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