This Practice Note provides a quick reference guide to various bodies that have the power to raid organisations, their authority for doing so and the scope of their powers. It also covers the penalties for failing to comply with their requests. For more detailed information in respect of each authority, see Practice Notes: • Dealing with dawn raids by the police—key information • Dealing with dawn raids by the Financial Conduct Authority—key information • Dealing with dawn raids by the Serious Fraud Office—key information • Dealing with dawn raids by HM Revenue & Customs—key information • Dealing with dawn raids by the Competition and Markets Authority—key information • Dealing with dawn raids by the Health and Safety Executive—key information, and • Dealing with dawn raids by the Information Commissioner’s Office—key information Investigator Basis of authority Powers Penalties Enter Search Seize

The UK Government has legislated to permit a number of UK authorities to obtain search warrants to 'raid' a business premises. The potential for a dawn raid to be executed against a company is an everyday reality for many businesses given the increasing criminalisation of business practices, more regulatory criminal offences and the proliferation of money laundering laws and regulations. The prospect of an intervention by the UK authorities is increasing since the introduction of the Bribery Act 2010 and the corporate offence of failure to prevent bribery, the corporate offence of failure to prevent tax evasion introduced by the Criminal Finances Act 2017, the corporate offence of failure to prevent fraud introduced as by the Economic Crime and Corporate Transparency Act 2023 and the expansion of corporate criminal liability. The use of technology within businesses is continuing to evolve, they therefore must ensure information and policies are up to date so that staff know how to appropriately respond should the business be raided.

Day 21 means the 21st day following the date on which the initial offer document is published (see Rule 31.2)

Day 39 means the 21st day prior to Day 60 (see Rule 31.8).

Day 46 means the 14th day prior to Day 60 (see Rule 32.1(c)).

Day 53 means the seventh day prior to Day 60 (see Rules 2.6(d) and (e)).

Day 60 means the 60th day following the publication of the initial offer document or such later date as is set pursuant to Rule 31.3.

Rates that can be applied for extra works which are not otherwise priced in a contract. Daywork rates are generally used when work cannot be priced in a normal way, for example where a variation is instructed for which there is no comparable item in the bill of quantities or there are small items to finish off at the end of a project. There are two ways of pricing daywork rates—either the cost of the works plus an agreed percentage for overheads, profits and incidental costs (ie 'costs plus'), or all inclusive rates included in the contract which will contain an allowance for overheads and profit etc.

De minimis is a legal principle which allows matters of insufficient importance or small scale to be exempted from a rule or requirement.

For what it is worth.

A situation which exists as a matter of fact, but not as a matter of right, exists de facto.

This Practice Note summarises the law relating to de facto and shadow directors of a company pursuant to the Companies Act 2006 (CA 2006) and common law. Definition of 'director' CA 2006 broadly defines a director as 'any person occupying the position of director, by whatever name called'. Within that definition, case law has established that there are two categories of director: • de jure directors, being those directors that have been validly appointed in accordance with the company's articles of association and CA 2006, and • de facto directors A third category of director, known as shadow directors, is defined separately in CA 2006. Note that a person could be both a shadow director and a de facto director, eg if they assume the functions of a director as regards one part of the company's activities and gives directions to the board in relation to a different part of the company's activities. The remainder of this Practice Note focuses on the law regarding de facto and shadow directors. De facto directors A