The Lexology Panoramic jurisdiction-specific Q&A guides on health & safety look at various topics, including relevant legislation,...
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Law360, London: The Solicitors Disciplinary Tribunal (SDT) said in a first-of-its-kind ruling released on 3 September 2026 that it has banned a...
HMRC has announced that Illumina Cambridge Limited has paid a £7.4 million compound settlement as an alternative to criminal prosecution for breaches...
The Department for Business, Innovation, Science and Trade (BIST), Foreign, Commonwealth & Development Office (FCDO) and Office of Trade Sanctions...
The National Economic Crime Centre (NECC) has published its 2025–26 annual report on the UK-wide response to fraud and illicit finance. It works with...
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
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
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