Trackers, horizon scanners, and timelines monitor key cases, legislation, consultations, guidance documents, reports, opinions and other events for certain fast-moving areas of EU law. See:
Practice Note: Key EU events tracker tracks the major events involving the EU institutions, including the State of the Union, the Commission’s work programme, the EU budget, the priorities of the Presidency of the Council of the EU as well as the Conference on the Future of Europe
Practice Note: EU 2024–2029 simplification agenda—tracker—the legislative and policy agenda of the 2024–2029 Commission is being primarily driven by two, linked, objectives: boosting EU competitiveness and growth and regulatory ‘simplification’. As a matter of priority, the Commission is trying to tackle what it deems as overlapping, unnecessary, or disproportionate rules that place an undue burden on EU businesses and which inhibit growth and prevent development. To achieve this, it has set out a plan for various cross-sector omnibus packages of legislation, with the aim of reducing administrative costs (including reporting costs) by at least 25% for all companies, and by at least 35% for small-...
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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
Glossary—Latin legal termsDespite attempts in recent years to simplify the language used in legal cases, there are still a number of Latin phrases commonly used in personal injury claims. The following Latin phrases are listed in alphabetical order:Latin termDefinitionMeaningActa iure imperiiLegal
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