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Corporate Crime analysis: The UK government’s landmark new anti-money laundering and asset recovery (AMLAR) strategy for 2026-2029 aims to: target...
The Office of Financial Sanctions Implementation (OFSI) has amended the Oil Price Cap: Exempt Projects and Countries General Licence INT/2022/2470156...
HMRC has updated its Economic Crime Levy guidance to reflect the levy bands applying for financial years from 1 April 2026. The new structure...
The Office of Trade Sanctions Implementation (OTSI) has issued two general trade licences allowing UK businesses to support the maritime transport of...
What is a solicitor's undertaking?An undertaking is a commitment by a solicitor to do something. It can be enforced against the solicitor by the...
In what circumstances might a solicitor be able to contact another lawyer's client directly?The current SRA Standards and Regulations (STaR) are...
SRA Code of Conduct for individuals and firmsThis Practice Note provides guidance on the SRA Codes of Conduct, contained in the SRA Standards and...
Acting for yourself, friends and familyThis Practice Note covers considerations where a law firm wishes to act for one of its own partners or...
In what circumstances might a solicitor be able to contact another lawyer's client directly?The current SRA Standards and Regulations (STaR) are silent as to whether a solicitor is entitled to contact the client of opposing solicitors in any circumstances, though to do so runs the risk of a breach
Who owns the matter file—law firms?Law firm matter/case files typically contain a range of documentation and information, which can be held electronically and/or printed in a physical file.Very broadly speaking the file belongs to the client, subject to a limited number of documents which belong to
Is a client entitled to see a copy of their client account ledger and/or and any payments made from office account?From an accounts rules perspective, the Solicitors Regulation Authority is silent on this specific point, but the Law Society considers accounting records, including vouchers and
Priority between loss reliefs in loss making companiesWhy does it matter?A company that is a member of a group and has incurred any of the types of losses available for surrender by way of group relief may, without any further rules, have more than one way in which to use the loss. There are a
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