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Latest Practice Compliance News

OFSI updates General Licence INT/2024/4423849 and related sanctions guidance to reflect revised oil price cap

The Office of Financial Sanctions Implementation (OFSI) has updated sanctions-related guidance and licensing materials following the announcement of a reduction in the crude oil price cap to $44.10 per barrel, which will take effect on 31 January 2026. The updates include amendments to General Licence INT/2024/4423849 to reflect the revised price cap, as well as updates to FAQs 154–158 and 161 in the UK Financial Sanctions FAQs to align with the new cap. The UK Maritime Services Ban and Oil Price Cap industry guidance has also been updated to reflect the revised price cap.

Practice Compliance weekly highlights—15 January 2026

This week's edition of Practice Compliance weekly highlights includes the latest Practice Compliance monthly forecasts, the IASC’s proposal for UK forced labour and human rights legislation, the Ministry of Justice’s consultation on creating an Interest on Lawyers’ Client Accounts Scheme, the SRA’s implementation plan issued in response to binding Legal Services Board directions and key insights into the Employment Rights Act 2025 and its forthcoming commencement regulations.

City law firm liable for £2m over partners AML oversight

Law360, London: A London court ruled on12 January 2026 that the liquidators of a property company can recover just over £2.1m from a City law firm after it found a partner had ignored obvious red flags of a client involved in fraud.

New Practice Compliance forecast as at 13 January 2026

Our new Practice Compliance forecast (as at 13 January 2026) is now live. This month we report on items including (1) IASC’s proposal for UK forced labour and human rights legislation, (2) the government’s consultation on an Interest on Lawyers’ Client Accounts Scheme, (3) progress on the Employment Rights Act 2025, (4) and the SRA's withdrawal of its application to the LSB regarding first-tier complaints handling changes.

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Priority between loss reliefs in loss making companies

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

If a rentcharge is shown as being informally exonerated on title information, does this apply to the

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 tax

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

Contributory negligence in personal injury claims

Contributory negligence in personal injury claimsContributory negligence is a partial defence which can lead to a discount in damages.Other defences may also be relevant. See Practice Notes: Did the claimant consent to the risk of injury? and Was the claimant involved in an illegal activity?If a
Priority between loss reliefs in loss making companies

Priority between loss reliefs in loss making companies

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

If a rentcharge is shown as being informally exonerated on title information, does this apply to the

If a rentcharge is shown as being informally exonerated on title information, does this apply to the

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 tax

Late payment penalties—inheritance tax

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

Contributory negligence in personal injury claims

Contributory negligence in personal injury claims

Contributory negligence in personal injury claimsContributory negligence is a partial defence which can lead to a discount in damages.Other defences may also be relevant. See Practice Notes: Did the claimant consent to the risk of injury? and Was the claimant involved in an illegal activity?If a