Broadly defined to include the acquisition, disposal, putting under option, subscription, conversion, the exercise of rights, the entering into agreements and any other action which may result in an increase or decrease in the number of securities in which a person is interested.

Dealing in shares and related interests Dealings in shares and related interests in the offeree and any offeror or potential offeror, both before and during an offer, can be of material significance in a public takeover transaction, with both sides seeking to obtain tactical or strategic advantage through the accumulation (or disposal) of holdings. This may be particularly relevant in contested takeovers, or where the offeror wishes to obtain the offeree board’s recommendation to a takeover. All dealings in securities relating to a takeover bid, whether before, during or after an offer period, are potentially subject to legal and regulatory restrictions which may limit or prohibit any such dealing. The restrictions on dealing in shares and related interests are numerous and complex. Potential offerors should familiarise themselves with the different but overlapping regulatory regimes which govern such restrictions well before making an approach to a potential offeree. In addition, dealings in shares and other securities of parties to an offer may require disclosure under a number of separate legal and regulatory provisions.

[Alternative clause for inclusion in sale contract] 1 Registration 1.1 The Buyer must: 1.1.1 apply to HM Land Registry to be registered as proprietor of the Property as soon as reasonably practicable; and 1.1.2 promptly deal with any requisitions raised by HM Land Registry in respect of that application; and 1.1.3 within [number] working days after completion of that application provide the Seller with official

Deaths at sea and offshore When an individual who was a British citizen or British overseas territory citizen has died at sea or offshore or was a member of the armed services, including: • on a merchant ship • on an offshore installation • on a civil aircraft • on a hovercraft • on a naval ship • on a military aircraft • among service personnel or their families overseas then the death should be registered by the relevant service department (if applicable) and then with the relevant local authorities. The limit of jurisdiction of a coroner of a UK coastal district is not clearly defined. However, a coroner has power to act in relation to a body lying within their area. Other deaths abroad In other circumstances where a death occurred abroad: • the death must be registered with the relevant local authorities in the country where the person died • the doctor's medical certificate of the cause of death must be obtained, and • a legal death certificate must be obtained The

A death beneficiary is the person or entity intended to receive money or assets on an individual’s death, for example under a will, life insurance, a pension or a death‑in‑service scheme. The phrase is descriptive rather than a defined statutory term; specific regimes set their own rules (for UK registered pensions, see Finance Act 2004 categories such as dependant, nominee and successor; in Ireland, Revenue rules and scheme trust deeds govern PRSAs and occupational schemes).Key features and usage:- Wills and intestacy: estate beneficiaries take under the will or intestacy, subject to family provision or forced‑heirship style rights.- Pensions: trustees/scheme administrators usually exercise discretion over death benefits, taking account of any non‑binding nomination or expression of wishes.- Insurance/trusts: proceeds are paid to the named beneficiary if the policy is assigned or written in trust; otherwise they fall into the estate.Practical points:- Many pension and trust‑based death benefits sit outside the estate for probate and, often, inheritance tax.- Claims can affect outcomes: England & Wales (Inheritance (Provision for Family and Dependants) Act 1975), Northern Ireland (1979 Order), Scotland (legal rights to moveable estate), and Ireland (Succession Act 1965, including legal right share and section 117). Usage of the term is broadly consistent across these jurisdictions.

A benefit that is usually paid to the dependant of pension scheme member if that member dies.

FORTHCOMING CHANGE: The Finance Bill 2025–26 includes provisions bringing unused pension funds and death benefits within a deceased member’s estate, and thus within the inheritance tax (IHT) regime, with effect from 6 April 2027. Note that these measures will not apply to death-in-service benefits paid to active members in relevant employment, nor will it apply to a dependant’s scheme pension (defined as a DB scheme spouse’s or dependant’s pension). Standard exemptions, such as those for spouses and civil partners, will also remain in effect. Personal representatives will be primarily responsible for paying IHT. For further information, see Practice Note: Inheritance tax and pensions, News Analyses: HMRC—Reforming inheritance tax—unused pension funds and death benefits, HMRC confirms new IHT rules on unused pension funds to apply from 6 April 2027, and HMRC policy paper: Inheritance Tax: unused pension funds and death benefits (November 2025). THIS PRACTICE NOTE APPLIES ONLY TO REGISTERED FINAL SALARY OCCUPATIONAL PENSION SCHEMES Most pension schemes provide for benefits upon the death of the members. What those benefits

FORTHCOMING CHANGE: The Finance Bill 2025–26 includes provisions bringing unused pension funds and death benefits within a deceased member’s estate, and thus within the inheritance tax (IHT) regime, with effect from 6 April 2027. Note that these measures will not apply to death-in-service benefits paid to active members in relevant employment, nor will it apply to a dependant’s scheme pension (defined as a DB scheme spouse’s or dependant’s pension). Standard exemptions, such as those for spouses and civil partners, will also remain in effect. Personal representatives will be primarily responsible for paying IHT. For further information, see Practice Note: Inheritance tax and pensions, News Analyses: HMRC—Reforming inheritance tax—unused pension funds and death benefits, HMRC confirms new IHT rules on unused pension funds to apply from 6 April 2027, and HMRC policy paper: Inheritance Tax: unused pension funds and death benefits (November 2025). THIS PRACTICE NOTE APPLIES ONLY TO REGISTERED MONEY PURCHASE OCCUPATIONAL PENSION SCHEMES Most pension schemes provide for benefits upon the death of members. What those benefits will be depends

Causing death by careless or inconsiderate driving If a person drives a car carelessly or without consideration for other road users and their driving causes the death of another person, they may be guilty of causing death by careless driving under the Road Traffic Act 1988, s 2B (RTA 1988). Death by careless driving is an either-way offence that can be tried in the Crown Court or the magistrates’ court. Elements of the offence of death by careless driving The prosecution must prove that the defendant: • (1) caused the death of another person • (2) by driving • (3) a mechanically propelled vehicle • (4) on a road or other public place • (5) without due care and attention, or without reasonable consideration for other persons using the road or public place Guidance on charging offences arising from driving incidents has been updated by the CPS. The two most significant changes from previous guidance concern drivers in emergencies and deaths where the victim is a close friend or relative of the

The elements of the offence of dangerous driving Dangerous driving is an offence under the Road Traffic Act 1988, s 1 (RTA 1988). This is an indictable only offence and can only be tried in the Crown Court. The elements of the offence are as follows: • causing death of another person by: ◦ driving ◦ a mechanically propelled vehicle ◦ on a road or other public place ◦ dangerously The test for dangerous driving is whether the defendant was driving far below the standard expected of a competent and careful driver, and that it would be obvious to a competent and careful driver that driving in that way would be dangerous. This test is objective. It would be obvious to the competent and careful driver that it would be dangerous to either: • drive in that way, or • drive the vehicle in its current state Dangerous driving is a strict liability offence. There is no mental requirement for the commission of this offence.

Overview of the types of death in service benefits and their tax treatment There are three types of death in service benefit (also known as ‘life assurance’ benefit or ‘life cover’ benefit) which employers may provide by way of a life policy: • the registered group life policy • the relevant life policy • the excepted group life policy They share the same characteristics: • employees eligible for the policy benefits must be aged between 16 and 74 • the use of a discretionary trust should avoid any charge to inheritance tax (‘IHT’) on a given employee's death • employer-paid premiums are usually tax-deductible • premiums are not treated as a benefit in kind for employees The registered group life policy This is a group policy registered with HMRC pursuant to Part 4 of the Finance Act 2004 (FA 2004). It offers employers a flexible approach to meeting the death in service benefits promised to their employees. The policy, which must be registered as

This Practice Note looks at the issues that arise where one party to a lease dies during the term, including the effect on the lease, the rights to terminate that may arise, how to serve notices on a deceased landlord or tenant or name them in proceedings, and the principle of survivorship. It also considers what happens on the death of a guarantor, and how to deal with registration. Vesting in personal representatives Death of the tenant A lease does not end on the death of a sole tenant. Instead the term (whether fixed or periodic) vests in the tenant’s personal representatives (PRs). It does not pass under any Will or intestacy until specifically assigned. Where there is a Will, the lease vests in the executors immediately on the tenant’s death. Where the tenant died intestate, or there are no validly appointed executors willing or able to act, the lease vests in the Public Trustee until there is a grant of administration. The vesting is an assignment by operation of law and so does not generally