Any statement of dissatisfaction made by a complainant who alleges that they have suffered , or may suffer, financial loss, distress, inconvenience or other detriment.

Practice Compliance analysis: Katy Manley, President of the Professional Negligence Lawyers Association, discusses client confidentiality after the unveiling of JK Rowling as the author Robert Galbraith is traced to the law firm representing her.

In conduct, this arises if an individual is acting for two or more clients in the same or related matter, and cannot act in the best interests of each client.

There are two types of conflict: own interest conflicts (sometimes called solicitor-client conflicts) and client conflicts of interest. This Practice Note explains when you can act if there is or may be a client conflict of interests between two or more clients in a conveyancing or property matter. It reflects the requirements of the SRA Standards and Regulations. For the wider regulatory requirements on conflicts of interest, see Practice Notes: Conflicts of interest—law firms and solicitors and Conflicts of interest—systems and controls. What is a client conflict of interest? A client conflict of interest arises where your separate duties to act in the best interests of two or more clients conflict in relation to the same matter or a related matter. The SRA simply calls this type of conflict a ‘conflict of interest’. You must not act in relation to a matter or particular aspect of it if you have a client conflict of interest or a significant risk of such a conflict in relation to that matter or aspect of

There are two types of conflict: own interest conflicts and client conflicts of interest. This Practice Note explains when you can act if there is or may be a conflict of interests between two or more clients in a criminal matter. For the wider regulatory requirements on conflicts of interests, see Practice Notes: Conflicts of interest—law firms and solicitors and Conflicts of interest—systems and controls. What is a client conflict of interest? A client conflict of interest arises where your separate duties to act in the best interests of two or more clients conflict in relation to the same matter or a related matter. The Solicitors Regulation Authority (SRA) simply calls this type of conflict a ‘conflict of interest’. You must not act in relation to a matter or particular aspect of it if you have a client conflict of interest or a significant risk of such a conflict in relation to that matter or aspect of it, unless you fall within one of two exceptions and meet certain specific conditions. Conflicts

1 Introduction Evidence of identity can be obtained in a number of forms and come from a number of sources. Whatever evidence you rely on, it must cause you to be reasonably satisfied as to someone’s identity. The documentation you require from clients will depend on the nature of the client and your assessment of the risk they present to your business. This may involve accepting a range of documents. The Money Laundering, Terrorist Financing and Transfer of Funds (Information on the Payer) Regulations 2017 (MLR 2017), SI 2017/692, as amended set out a summary of the risk factors which you should take into account when conducting client due diligence, together with AML Guidance for the Legal Sector, which was published by the Legal Sector Affinity Group and approved by HM Treasury. The Group comprises the AML supervisors for the legal sector. The Guidance applies across the legal services sector and replaces previous guidance. This is especially true in relation to politically exposed persons (PEPs) and when it comes to contraventions of the MLR 2017. You must consider the CDD

This Flowchart suggests a workflow for the practical steps and factors you should consider when conducting an appropriate level of client due diligence (CDD). You can refer to this whenever you are taking on a new client or matter. It is intended to help you comply with the CDD requirements of the Money

This client due diligence (CDD) Checklist pulls together requirements in the Money Laundering, Terrorist Financing and Transfer of Funds (Information on the Payer) Regulations 2017 (MLR 2017), SI 2017/692 as amended in relation to the obligation to conduct client due diligence. It also contains recommended actions. The Checklist signposts relevant Precedents you can use or adapt to comply with these requirements and recommendations. There is a section for you to mark whether you have completed each requirement and also to insert comments or note action points. For more guidance, see Practice Note: Money Laundering Regulations 2017—client due diligence—law firms. This document reflects Legal Sector Affinity Group (LSAG) AML guidance. General Requirement Compulsory or recommended? Comments (if any) ☐ Have a system for identifying clients Compulsory Identification is simply being told or coming to know the client's identifying details, ie their name and address. Precedent: New client form is designed to capture this information.MLR 2017, SI 2017/692, reg 28(2)(a) (Insert any comments you may wish to make regarding your organisation’s arrangements) ☐ Have a system for

These client guides are designed for the practitioner to send directly to their client to help explain a particular legal process or concept. They are therefore written in layman’s terms and do not contain

Client and matter inception is an important exercise in protecting your firm, getting to know your client and what they need from you, and complying with a number of different regulatory obligations. If you are dealing with a new client, inception is usually a two-stage process: • stage 1—client inception (covered by this Practice Note) • stage 2—matter inception (see Practice Note: Matter inception—law firms) In reality, you’re likely to do both steps at the same time. Generally, if you are dealing with a new matter for an existing client, stage 1 will already have been completed and you can concentrate on stage 2. You may, however, have to revisit your client due diligence measure—see Practice Note: Matter inception—law firms. This Practice Note sets out what you have to do in terms of client inception and describes processes you should follow in taking on a new client. It reflects the requirements of the SRA Standards and Regulations and covers typical considerations at the time of taking on a new client or matter, such as: • information

GENERAL INFORMATION Client Spouse/civil partner/unmarried partner Name Address Telephone numberMobile numberEmail addressDOBMarital status Children Names DOB Previous marriage(s) Ongoing financial obligations Yes (provide details)/NoYes (provide details)/No Previous Wills Yes (provide details including date)/No/Retrieve Lasting Power of Attorneys (LPAs) or enduring power of

[Insert client’s address] Income tax treatment of staff entertainment and gifts to employees and directors 1 Purpose of this letter This letter explains the income tax and National Insurance contributions (NICs) consequences of providing staff entertainment (such as parties) and gifts to employees, for both the employee and employer. Throughout this letter, references to employees include references to directors (and other office holders, eg the company secretary) of the employing company. 2 Staff entertainment—income tax and NICs treatment The provision of a party or staff event to employees will typically give rise to a taxable benefit for each employee (subject to income tax and Class 1A NICs), which must be included on the P11D or included in the PAYE Settlement Agreement (PSA) if one is in place with HMRC (a PSA is used when the employer has agreed to settle any income tax and associated Class 1A NICs (although the employer will pay Class 1B NICs as part of the PSA) arising