ARCHIVED: This Practice Note has been archived and is not maintained. This Practice Note draws together content on the fiscal events throughout the tax year 2023–24, including: • Tax Administration and Maintenance Day (TAMD), which took place on 27 April 2023 • Tax legislation day (L Day), which took place on 18 July 2023 • Autumn Statement, which took place on 22 November 2023 • the publication of the Autumn Finance Bill 2023 (AFB 2023), also known as Finance Bill 2024 and Finance Bill 2023–24, which was published on 29 November 2023 and which received Royal Assent on 22 February 2024 and was enacted as Finance Act 2024 • Spring Budget 2024, which took place on 6 March 2024, and • the publication of the Spring Finance Bill 2024 (SFB 2024), also known as Finance (No 2) Bill 2024 and Finance (No 2) Bill 2023–24, which was published on 13 March 2024 and which received Royal Assent on 24 May 2024 and was enacted as Finance (No 2) Act 2024 For more information

ARCHIVED: This Practice Note has been archived and will not be maintained. It draws together content on the fiscal events throughout the tax year 2023–24, starting with the Spring Budget on 15 March 2023 to the expected passage through Parliament of Finance Act (No 2) 2023. For information on Autumn Finance Bill 2022, which became Finance Act 2023 (FA 2023) on 10 January 2023, see: 2022–23—Spring Statement, Budget and Finance Bill—Private Client analysis [ARCHIVED]. For information on progress through Parliament of the Autumn Finance Bill 2022 and the Spring Finance Bill 2023 and their key provisions, see: Tax—Finance Bills 2022–23 tracker. For more information on the annual Budget and Finance Bill process, see Practice Note: The Budget and Finance Bill process. Finance (No 2) Act 2024 (previously Finance (No 2) Bill 2024, also known as Spring Finance Bill 2024) The second Finance Bill in 2023–24 was the SFB 2024, which was published and introduced to Parliament on 13 March 2024. See News Analysis:

The Association of the British Pharmaceutical Industry (ABPI) and the Prescription Medicines Code of Practice Authority (PMCPA) have published the latest edition of the ABPI Code of Practice, which will come into effect on Tuesday, 1 October 2024. Produced further to an extensive consultation process, the new 2024 Code replaces the 2021 Code and updates the voluntary industry rules which govern the advertising of prescription-only medicines and interactions between the pharmaceutical industry and the healthcare sector which goes beyond UK law and, in practice, is complied with by almost all pharmaceutical companies in the UK. During the period 1 October 2024 to 31 December 2024, no material or activity will be regarded as being in breach of the ABPI Code if it fails to comply with the new requirements of this edition. A key aim of the new Code is to resolve complaints more quickly.

The Home Office has published the 2024 Global University list. Where a non-British or Irish national has obtained a degree-level academic qualification from an institution on the relevant Global University list in the five years immediately before the date of application, they will be able to obtain a High Potential Individual (HPI) visa. Applicants also need to meet an English language and financial requirement. Each year's list covers qualifications awarded between 1 November of that year and 31 October of the subsequent year, so this list covers qualifications awarded between 1 November 2024 and 31 October 2025. The awarding institution must be included on the relevant list for the date of the award.

Arbitration analysis: The Department of Legal Affairs recently introduced and invited comments on the Draft Arbitration and Conciliation (Amendment) Bill, 2024 (‘Draft Bill’). This Draft Bill aims to bring substantive reforms to the Arbitration and Conciliation Act, 1996 (‘Act’), and adopts several recommendations provided in the Report of the Expert Committee to Examine Workings of the Arbitration Law dated 7 February 2024 (‘Expert Committee Report’). However, the Draft Bill also proposes several additional reforms to the Act, tipping into the realm of overkill. While the intentions behind these changes are undoubtedly positive, the proposed amendments may unfortunately lead to more confusion than clarity. This article discusses the pros and cons of the main amendments proposed in the Draft Bill.

Private Client analysis: December saw the final Probate Professionals User Group meeting with HMCTS and provided an opportunity to review the progress through the year, and, to look ahead to the changes that are coming in 2025. Ian Bond, member of the Law Society Wills and Equity Committee and a representative of the Law Society to the Probate Professional Users Group, provides an update.

Planning analysis: This News Analysis looks at the key cases from 2024 impacting planning law and practice.

ARCHIVED: This Practice Note has been archived and is not maintained. Name of parties and citation(s) Judgment date Subject News Analyses Main v Spadental Ltd [2024] EAT 200 23 December 2024 Employment tribunal claims and bankruptcy estate Whether Employment Tribunal claims vest in a bankruptcy estate (Main v SpaDental Ltd) Re Farfetch Ltd (in liquidation) [2024] EWHC 3340 (Ch) 20 December 2024 Article 21 of the UNCITRAL Model Law, information-gathering process and powers in cross-border insolvencies Fast fashion, measured justice—High Court adopts cautious approach in Farfetch insolvency (Re Farfetch Ltd (in liquidation)) Seculink Ltd v Forbes [2024] EWHC 3339 (Ch) 20 December 2024 Debt respite scheme and jurisdiction Debt respite scheme—jurisdiction (Seculink Ltd v Forbes) Paramount Licensing Inc v Batty [2024] EWHC 3287 (Ch) 19 December 2024 Contractual nature of a CVA and irremediable breach Insolvency—irremediable breach of CVA, stays pending challenge, and supervisor’s duties (Paramount Licensing Inc v Batty & Another) Mittal v Berthier [2024] EWHC 3122 (Ch) 4 December 2024 Administration exit routes and liquidation Administration

ARCHIVED: This Practice Note has been archived and is not maintained. This Practice Note sets out the key dates for restructuring and insolvency professionals in 2024 and includes appeal court hearings, consultation deadlines, events and the coming into force of insolvency-related legislation. January 2024 Date Event 1 January 2024 The Retained EU Law (Revocation and Reform) Act 2023 (Commencement No 1) Regulations 2023, SI 2023/1363 come into force and are the first commencement regulations made under the Retained EU Law (Revocation and Reform) Act 2023 (REUL(RR)A 2023).The following provisions of REUL(RR)A 2023 come into force on 1 January 2024:(a) section 3 (abolition of supremacy of EU law; insofar as it continued to apply in relation to pre-end of implementation period legislation in accordance with section 5 of the European Union (Withdrawal) Act 2018)(b) section 4 (abolition of general principles of EU law)(c) section 5(3) (assimilated law)(d) section 8 (incompatibility orders; where the abolition of supremacy leaves a conflict between retained direct EU legislation and other domestic law)(e) Schedule 2 (assimilated

ARCHIVED: This Practice Note has been archived and is not maintained. This Practice Note draws together content on the fiscal events throughout the tax year 2024–25, including: • Tax Administration and Maintenance Day (TAMD), which took place on 18 April 2024 • Tax legislation day (L Day), which took place on 29 July 2024 • Autumn Budget, which took place on 30 October 2024, and • the publication of the Finance Bill 2025 (FB 2025), also known as Autumn Finance Bill 2024 and Finance Bill 2024–25, which was published on 7 November 2024 and which received Royal Assent on 20 March 2025 and was enacted as Finance Act 2025 (FA 2025) For more information on the annual Budget and Finance Bill process, including how a general election affects the usual timetable, see Practice Note: The Budget and Finance Bill process. Tax Administration and Maintenance Day (TAMD) TAMD took place on 18 April 2024. None of the TAMD announcements required legislation in Finance (No 2) Act 2024. For more information on the announcements and publications

ARCHIVED: This archived Practice Note draws together content on the fiscal events throughout the tax year 2024–25, starting with the Spring Budget on 6 March 2024 to the expected passage through Parliament of Finance Bill 2024–25. For more information on the annual Budget and Finance Bill process, see Practice Note: The Budget and Finance Bill process. Spring Budget 2024 The Spring Budget 2024 was delivered by the Chancellor of the Exchequer, Jeremy Hunt, on Wednesday 6 March 2024. Our analysis includes: • Spring Budget 2024—Private Client analysis—a summary of the key private client announcements in the Spring Budget and initial reactions from experts in the market, • Video analysis—Spring Budget 2024: Key Private Client announcements—Neil Lancaster, Private Client partner and John Bull, Head of US UK Private Client at Blick Rothenberg LLP discuss the key Private Client measures announced in the Spring Budget 2024, • Spring Budget 2024—Tax analysis—a summary of the key business tax announcements in the Spring Budget and views

ARCHIVED: This Practice Note has been archived and is not maintained. For key legal developments in previous years, see Practice Note: 2023–2024 Immigration tracker [Archived]. For upcoming key immigration law developments, see: Immigration—horizon scanner. This Practice Note is a summary of the key legal developments that impacted immigration lawyers during the course of 2025. Key dates Development Key date(s) Further reading Updates to the three primary Workers and Temporary Workers Sponsor Guidance documentChanges included new prohibition on sponsors in Skilled Worker route passing on sponsor licence fees on or after 31 December 2024, or of Certificate of Sponsorship (CoS) fees, to sponsored Skilled Workers (in relation to CoS issued on or after 31 December 2024), and changes to requirements for Level 1 users for sponsors who apply for a licence on or after 31 December 2024, and related new revocation and refusal grounds Updated on 31 December 2024 and 1 January 2025 New Year 2025 work sponsorship changes, LNB News 06/01/2025 39 Office for the Immigration Service Commissioner (OISC) renamed Immigration Advice Authority (IAA) 16