Private Client analysis: The International Tax Compliance (Amendment) Regulations 2025, SI 2025/740 updated the UK’s rules for Automatic Exchange of Information (AEOI) under the US Foreign Account Tax Compliance Act (FATCA) and the Common Reporting Standard (CRS), introducing mandatory HMRC registration for certain financial institutions (as well as expanding self-certification and compliance obligations). Existing in-scope financial institutions had to register with HMRC by 31 December 2025, with the deadline for registration for the 2026 reporting year onwards set for 31 January following the first calendar year in which the financial institution comes within scope. With certain trusts caught by the new registration requirement, trustees and their advisers should consider whether their trusts must now register with HMRC. Written by Elinor Boote, senior associate, Caroline Belam, knowledge development lawyer and Ciara John, knowledge paralegal at Charles Russell Speechlys.

HM Courts & Tribunals Service has announced that it has deployed changes to the Crown Prosecution Service (CPS) Case Management System. The changes, which were due to commence on 16 November 2020, will support service of non-sensitive unused material schedules and any material to be disclosed on the Digital Case System (DCS). The CPS can now serve any non-sensitive disclosed material on DCS using the two new sections. Judges will not be able to access the section containing the disclosed material.

The Home Office’s commercial partner for verifying overseas qualifications, ECCTIS, has made some changes to its online services, and raised one of its fees. The previous online Visa and Nationality service has been replaced with a new ‘Qualification and Language Service’ (QLS) which offers two different services: ‘English proficiency and qualification comparison’ and ‘qualification comparison’. The English proficiency and qualification comparison will check whether an overseas qualification is comparable to a Bachelor’s, Master’s, or PhD degree in the UK, and the level of English proficiency, on the Common European Framework of Reference for Languages (CEFR), needed to complete the course. Where the institution is in a Home Office-specified majority English speaking country, the comparison will not state an English level. Ecctis will also contact the institution to check that the qualification is genuine. The Qualification comparison applies only to applicants in the Skilled Worker route who are applying under salary points options which require a PhD, and persons applying in the High Potential Individual route. In both these cases, there is no requirement for the course to have been taught in English, as they do not relate to the English language requirement. For both of these services, the cost is now £210, plus £42 VAT (this was previously the fee for PhD checking, while the qualification and English proficiency check previously cost £140 plus VAT). Also, in both cases the anticipated turnaround is 20 working days (rather than 10 for the qualification/English check and 30 for the PhD check). There is no longer any fast track service advertised. A successful applicant will receive a code in the new Ecctis portal, which they should share with the Home Office in their visa application.

HM Land Registry has released updated guidance for Form RX1 fees. Any subsequent applications for registration on the restriction now need to be accompanied by the relevant fee. This change will come into force on Thursday 10 December 2020.

Produced in association with 4 Pump Court ARCHIVED: This Practice Note has been archived and is not maintained. This Practice Note provides background to and a summary of the changes to the Housing Grants Construction and Regeneration Act 1996 (HGCRA 1996) through the coming into force of the Local Democracy, Economic Development and Construction Act 2009 (LDEDCA 2009). It also considers the consequential amendments to the Scheme for Construction Contracts. The changes apply from 1 October 2011 (from 1 November 2011 in Scotland)—they are not retrospective. For a table comparison of the changes made, see Practice Note: Comparison of adjudication and payment provisions under HGCRA 1996 and as amended by the LDEDCA 2009. The links in the Practice Note are to the amended versions of the HGCRA 1996 and the Scheme for Construction Contracts. For the unamended versions, see Part II of the HGCRA as enacted and Scheme as enacted. Background In May 2008 the Government produced a draft bill to amend Part II of the HGCRA 1996. This followed

HM Court and Tribunals Service (HMCTS) have advised that there will be an update to the technology supporting the Cloud Video Platform (CVP) and the Video Hearings Service (VHS). The update requires organisations to check, and possibly change, their firewall settings. The changes impact any practice area that could involve attendance at a court hearing. HMCTS have advised that these network changes need to be made by 6 September 2024. Existing IP addresses do not need to be removed from existing settings (also known as the whitelist). Before joining a hearing on the VHS, it is important that organisations check that the firewall settings on their network will not block access. For the changes that need to be made to enable access to the CVP, see the letter from HMCTS 8 July 2024.

Restructuring & Insolvency analysis: Frank Flanagan, senior associate at Mason Hayes & Curran, examines the Bankruptcy (Amendment) Act 2015, which makes several changes to the rules on bankruptcy in Ireland including reducing the bankruptcy term to one year, bringing them in line with that of the UK.

The Medicines and Healthcare products Regulatory Agency (MHRA) has updated its guidance for the review of new requests for scientific advice meetings. On 21 January 2025, MHRA began reviewing requests for meetings 'against whether the requirements can be addressed with existing guidance, written advice or a scientific advice meeting', which it states could result in an increase for a 'temporary period' in written-only responses. MHRA is planning to publish full guidance on the change on 31 January 2025. The agency is enacting the new approach alongside the launch of a series of improvements to its service and guidance, starting with the introduction of a digital application form that MHRA has designed to be 'simpler, clearer and faster to complete'.

Information Law analysis: The Victims and Prisoners Act 2024 (VPA 2024), section 17 comes into effect on 1 October 2025. The provision codifies common law protections for the reporting of crime to the police and whistleblowing in relation to criminal activity. It also expands the liberty of victims of crime to make certain further disclosures without risk of enforcement of non-disclosure agreements (NDAs). The scope of permitted disclosures includes those made for the purposes of seeking legal advice, co-operating with regulatory investigations and seeking support from certain persons in relation to the relevant conduct, which include, among others, victim support services, and the close family of the person making the disclosure. From 1 October 2025, contract terms seeking to prevent the making of such disclosures will be void and unenforceable. Written by Gaelyn Fuhrmann, solicitor at Wiggin.

The Pension Protection Fund (PPF) announced that it will be introducing refinements to the roll-forward calculation methodology used to estimate the asset and liability figures in the next edition of the Purple Book in early December 2024. As usual the subsequent release of the PPF 7800 index will be updated to reflect the latest data. Currently, the methodology used only shows movement and trends over a period of time, however, this will now show the picture in absolute terms as well. Additionally, cashflows in and out of schemes, particularly benefit payment, will be estimated and used in calculations.

ARCHIVED: This Practice Note has been archived and is not maintained. This Practice Note is concerned with the changes to Part 52 which were brought into effect in October 2016 and it explains the transitional provisions which apply after that date. It also identifies content covering the pre-October 2012 provisions. For detailed guidance on the current provisions of Part 52, consult the following Practice Notes: • Starting an appeal—general provisions • Permission to appeal—preliminary considerations • Permission to appeal—the application • Permission to appeal—hearing and next steps • Grounds for appealing and preliminary considerations • Grounds of appeal—introducing new evidence • Appeals against cost orders The following may also be useful for practitioners to be aware of: • guidance on the destination of appeals, found in Practice Note: Starting an appeal—destination of civil appeals • guidance on appeals to the UK Supreme Court (UKSC), covered in subtopic: Appeals to the Supreme Court • guidance on appeals in the small claims track, found in Practice Note: Small claims track—case management—Appeals Note:

ARCHIVED: This Practice Note has been archived and is not maintained. This Practice Note explains the changes to the Special Educational Needs and Disability Tribunal based on the impact of the Tribunal Procedure (Coronavirus) (Amendment) Rules 2020, SI 2020/416 on the Tribunal Procedure (First-tier Tribunal) (Health, Education and Social Care Chamber) Rules 2008, SI 2008/2699 (HESC Rules 2008). It should be read in conjunction with the Practice Note: Special Educational Needs and Disability Tribunal (SENDIST)for the underlying procedural rules. These temporary measures have been taken to protect public health and to ensure the continued administration of justice during the pandemic. Remote hearings will continue until at least the end of the academic year in 2022. SENDIST anticipates that video hearings will continue beyond, with the option of hybrid or face to face hearings where necessary. What amendments to the Health, Education and Social Care Chamber tribunal are introduced by the Tribunal Procedure (Coronavirus) (Amendment) Rules 2020, SI 2020/416? The Tribunal Procedure (Coronavirus) (Amendment) Rules 2020, SI 2020/416 makes a number of changes to the HESC