STOP PRESS: On 16 March 2026, Companies House issued a statement that on Friday 13 March, Companies House was made aware of a security issue which meant that a logged-in user of the WebFiling service could potentially access and change some elements of another company’s details without their consent after performing a specific set of actions. Companies House have stated that no existing filed documents, such as accounts or confirmation statements could have been altered. However, there is a risk that certain personal details could have been accessed and that unauthorised filings could have been made. Companies House has recommended that companies check their registered details and filing history. Lenders may want borrowers to confirm that this has been done and that everything is in order. This Practice Note considers the acts typically carried out by companies in the context of finance transactions and covers the steps which can be taken to investigate the capacity and authority of a company incorporated under English law. There are a number

Competing matrimonial claims—the issue Since the introduction of the Proceeds of Crime Act 2002 (POCA 2002), it is no longer possible for one court and one judge to deal with any competing claims that may arise between the state, within the confiscation regime, and a spouse who seeks to make a claim to matrimonial assets pursuant to the Matrimonial Cause Act 1973 (MCA 1973). This is in contrast to the previous legislative regimes, namely the Criminal Justice Act 1988 and Drug Trafficking Act 1994, where it was possible to have one judge hear both applications and make relevant determinations in respect of both sets of proceedings. This preliminary procedural aspect was made clear in Webber v Webber, when a consent order that the family proceedings be transferred to the High Court to be dealt with by a judge with experience in both sets of proceedings was overturned on the basis that it had no application in POCA 2002 proceedings as (unlike the previous statutory regimes) the Crown

The European Commission (Commission) can carry out dawn raids on company premises to collect evidence whenever it suspects that EU competition law has been breached. These are unannounced inspections by officials—not actually carried out at dawn, but during business hours. A business will want to ‘manage the raid’ but, at the same time, be mindful that the dawn raid is not obstructed in any way. The undertaking is under a duty to cooperate actively and to preserve relevant evidence from the moment the inspection is notified. For example, destroying, concealing or altering material, even inadvertently, may be treated as obstruction and may result in fines of up to 1% of the undertaking’s total turnover. The Commission have wide-ranging powers when carrying out dawn raids, including (amongst other things): • searching premises for records and taking copies of documents away • searching, reviewing and copying records from all IT equipment (eg laptop and desktop computers, mobile phones, tablets and other equipment) and storage media (eg CD-ROMS, DVDs, USB-keys, external hard drives, backup tapes, cloud services and servers).

The Competition and Markets Authority (CMA) can carry out dawn raids at business premises to collect evidence where it has reasonable grounds to suspect that UK competition law has been breached. A business will want to 'manage the raid' but at the same time be mindful that the dawn raid is not obstructed in any way—for example, if documents are not made available, are concealed or are destroyed, significant administrative penalties and, in some cases, criminal penalties may be imposed. Dawn raids are carried out by the CMA either with or without a warrant, depending on the circumstances. The CMA has wide-ranging powers when carrying out dawn raids. On 1 January 2025, the Digital Markets, Competition and Consumers Act 2024 (DMCCA) entered into force, including reforms to Competition Act 1998 investigation powers of entry, search and enforcement. These include a new duty to preserve relevant documents, expanded powers concerning information stored electronically and accessible from premises, and additional seizure powers for domestic premises under warrant (see further, The Digital Markets, Competition and Consumers Act 2024:

This Practice Note looks at the legal and practical consequences of the curtailment and cancellation of permission to enter and stay. It also outlines the ways in which curtailment and cancellation can be challenged. Note that advisers should be aware of the various ways that curtailment and cancellation may be open to challenge (eg on procedural fairness grounds) so as to inform their advice in any circumstances where it becomes apparent that such a decision might be taken. See: Dealing with curtailment and cancellation—The scope of judicial review challenges to curtailment and cancellation. In this Practice Note, the terms ‘leave to enter/remain’ and ‘permission to enter/stay’ are used interchangeably. The word ‘permission’ replaces ‘leave’ in the Immigration Rules for simplified routes, but the former term is still used in other categories of stay and the relevant legislation. Curtailment Curtailment is the method by which the Secretary of State for the Home Department (SSHD) shortens the existing permission of persons already in the UK. Permission is either curtailed with immediate effect or

What is HMRC? HM Revenue and Customs (HMRC) is responsible for the administration and collection of taxes, including direct taxes such as income tax and corporation tax; capital taxes such as capital gains tax and inheritance tax; indirect taxes including value added tax; excise duties; and stamp duty land tax. However, HMRC is also a law enforcement agency responsible for investigating serious organised fiscal crime, including all work related to crime previously undertaken by HM Customs and Excise (other than drug trafficking) such as tobacco and alcohol smuggling. Main reasons for an HMRC raid HMRC has a tax evasion reporting facility on its website as well as a hotline for reporting suspected tax fraud; if such a report is made, it will be investigated by HMRC. If it believes there is a case to investigate, HMRC may at some point make arrests and raid premises. HMRC is often also engaged with insolvency proceedings and if as a creditor it becomes aware

What is the CMA? From 1 April 2014, the Competition and Markets Authority (CMA) took over many of the functions of the Competition Commission and the Office of Fair Trading. The CMA is an independent government department that aims to ensure markets are fair for businesses and consumers. It encourages competitive markets by investigating anti-competitive practices including price-fixing and unfair trading. In particular, the CMA is responsible for: • investigating mergers which could restrict competition • conducting market studies and investigations in markets where there may be competition and consumer problems • investigating where there may be breaches of UK prohibitions against anti-competitive agreements and abuses of dominant positions • bringing criminal proceedings against individuals who commit the cartel offence • enforcing consumer protection legislation to tackle practices and market conditions that make it difficult for consumers to exercise choice • co-operating with sector regulators and encouraging them to use their competition powers • considering regulatory references and appeals, and • dealing with digital

This Practice Note sets out what the Financial Conduct Authority (FCA) is, the main reasons it may carry out a raid, its powers, and the consequences of failing to co-operate with a raid. What is the FCA? The FCA regulates financial services firms operating in the UK and providing services to consumers. It also maintains the integrity of the UK’s financial markets. The FCA focuses on the regulation of firms in the retail and wholesale financial services sectors. The Prudential Regulation authority (PRA) is responsible for the regulation of PRA-authorised firms (mainly deposit takers, designated investment firms and insurers). The FCA also has an Enforcement Department that uses a wide range of enforcement powers, criminal, civil and regulatory, to protect consumers and to take action against firms or individuals that do not meet the FCA’s standards. What is a dawn raid? A dawn raid is an unannounced visit to premises conducted by the FCA (and other investigative bodies) to then enter and

What is the HSE? The Health and Safety Executive (HSE) is the national regulator for work-related health and safety in Great Britain. Its mission is to prevent death, injury, and ill health in Great Britain’s workplaces. It also works to safeguard others, including the public, who may be affected by work activities. The HSE uses a variety of methods to achieve its aims, including permission and licensing regimes, inspections, and investigations. What is a dawn raid? A dawn raid is an unannounced visit by authorities at a specified premises to enter and search that premises. Main reasons for an HSE raid HSE inspectors have a wide range of powers of investigation into incidents of non-compliance with health and safety laws. Inspectors take action to enforce the law when issues of non-compliance, hazard or where serious risks are identified. The HSE states that it is guided by its own Enforcement Policy Statement, which reflects the principles of the Code for Crown

This Practice Note provides practical tips on dealing with a dawn raid by the Information Commissioner’s Office (ICO). It sets out what the ICO is, the main reasons for an ICO raid, its powers, and the consequences of failing to co-operate with a raid by the ICO. This document reflects the UK General Data Protection Regulation (GDPR) regime. References and links to the GDPR refer to the UK GDPR (Retained Regulation (EU) 2016/679) unless expressly stated otherwise. What is the ICO? The ICO is an independent authority set up by the UK government to uphold information rights in the public interest, promote openness by public bodies and protect data privacy for individuals. The ICO is an executive non-departmental public body, sponsored by the Department for Digital, Culture, Media & Sport. The ICO oversees and may enforce the following legislation and regulations: • Data Protection Act 2018 (DPA 2018) • GDPR • Freedom of Information Act 2000 • Environmental Information Regulations 2004 • Privacy

This Practice Note sets out what the SFO is, the main reasons it may carry out a raid, its powers, and the consequences of failing to cooperate with one. What is the SFO? The Serious Fraud Office (SFO) investigates serious or complex frauds and corruption that often involve an international element or are otherwise likely to attract publicity. The SFO states that it takes on a small number of large economic crime cases. In considering whether to take on an investigation, the Director of the SFO applies the Statement of Principle, which includes consideration of: • whether the apparent criminality undermines UK PLC commercial or financial interests in general and in the City of London in particular • whether the actual or potential financial loss involved is high • whether actual or potential economic harm is significant • whether there is a significant public interest element, and • whether there is new species of fraud The SFO covers England, Wales and Northern

What type of police could I encounter? The police broadly investigate most offences in the UK. The police force in the UK has different divisions depending on geography and, in certain instances, the type of offence. The City of London Police are a specialist force that police the 'square mile' in London. They have a specialist economic crime and fraud department. The Metropolitan Police Service often referred to as 'the Met', is the territorial police force responsible for law enforcement in Greater London, excluding the 'square mile' of the City of London. Outside of these divisions, there are police constabularies in counties across the UK and other specialist forces in some major urban areas. All of these respective forces have the same powers and toolkit in terms of the execution of search warrants. Main reasons for a police raid The police can enter premises both with warrants or without warrants depending on the situation and suspected offences. The police can obtain search warrants