1 Introduction This disclaimer notice applies to [insert event or activity] (Event) run by [insert name of company] (we or us).[ By [attending OR participating in] the Event, you agree to be bound by this disclaimer notice (as set out below).] 2 [Attending OR Participating in] the Event IMPORTANT—PLEASE READ 2.1 By [attending OR participating in] the Event, you agree that you: 2.1.1 will comply with the following Event rules: (a) [insert any specific rules or policies that apply in respect of the Event]; 2.1.2 will comply with any notices, warnings or instructions that are displayed or given to you by our staff. Please ask our staff if you have any issues or questions; 2.1.3 will act and behave in a responsible, sensible and safe manner at all times; 2.1.4 are responsible for any personal equipment or property that you use during the course of the Event and you will ensure that such equipment or property is in good working order, has been properly maintained and is used safely and in accordance with

This Practice Note covers what happens to a lease on disclaimer, the impact on landlords, tenants, sub-tenants, former tenants and guarantors, and the effect of a vesting order. Effect of disclaimer A liquidator or trustee in bankruptcy has the power to disclaim onerous property and contracts. Where a tenant has become insolvent it is highly likely that a lease of its business premises will represent onerous property, and that rent arrears are among the tenant's outstanding debts and obligations. For the process of disclaimer, see Practice Note: The process of disclaimer by a liquidator or trustee in bankruptcy under sections 178 or 315 of the Insolvency Act 1986. Disclaimer by the liquidator or trustee in bankruptcy terminates the rights, interests and liabilities of the tenant under the lease, from the date of disclaimer. If the tenant is the only party with an interest or liability in respect of the lease, it will come to an end for all purposes. Although the tenant loses the right to remain, their inability

Environmental permits and insolvency Some business operations that have an impact on the environment are likely to require an environmental permit from the Environment Agency (EA) or a local authority. The environmental permitting regime under the Environmental Permitting (England and Wales) Regulations 2016 (EPR 2016), SI 2016/1154 replaced and simplified the need to obtain various consents under other regimes including waste management licensing, discharge consents and pollution prevention and control permits. For example, in order for a business to deal with controlled waste (ie any household, commercial or industrial waste), it must have an environmental permit (unless exempt). Carrying out specified operations without a permit, or operating in breach of conditions attached to a permit, is a criminal offence. If an insolvency practitioner is dealing with a business which has an environmental permit and is continuing to operate, they should ensure that it is able to continue to do so lawfully and in accordance with the conditions imposed on the permit. The insolvency practitioner will need to take advice on the consequences of breaching

ARCHIVED: This Practice Note has been archived and is not maintained. STOP PRESS: On 28 March 2023 the disclosable arrangements (DAC 6) legislation was replaced by the Mandatory Disclosure Rules (MDR) legislation. The DAC 6 legislation and HMRC guidance has been withdrawn. As described in this Practice Note, the scope of the UK’s disclosable arrangements rules was significantly reduced with effect from IP completion day (11 pm on 31 December 2020). The remaining disclosable arrangements rules were replaced entirely on 28 March 2023 with new legislation specifically to implement the OECD Mandatory Disclosure Rules (MDR) as set out in The International Tax Enforcement (Disclosable Arrangements) Regulations 2023, SI 2023/38 (MDR regulations). Although the DAC 6 regulations, SI 2020/25 have been revoked with effect from 28 March 2023, they still have effect in relation to arrangements entered into before that date. An arrangement entered into immediately prior to 28 March 2023 does not fall between the two regimes — it is still reportable under the DAC 6 rules in SI 2020/25 and

ARCHIVED: These Training Materials have been archived and are not maintained. They relate to the UK’s rules on disclosable cross-border tax arrangements as they stood prior to the end of the Brexit implementation period, at 11pm on 31 December 2020. For information on the significant changes that took effect from that date, see Practice Note: Disclosable cross-border

OECD’s Model Mandatory Disclosure Rules The Organisation for Economic Cooperation and Development (OECD) published the model Mandatory Disclosure Rules (MDR) for Common Reporting Standard (CRS) Avoidance Arrangements and Offshore Structures in March 2018, aiming to promote country by country consistency in the application of disclosure and transparency to tackle aggressive tax planning at a global level. The model MDR are defined as ‘the model rules’ in The International Tax Enforcement (Disclosable Arrangements) Regulations 2023, SI 2023/38 (MDR regulations), by which the MDR are implemented in the UK. In this Practice Note, references to the model rules and the model MDR are to the OECD’s model MDR. References to the MDR and MDR regulations are to the regulations in SI 2023/38 implementing the model MDR in the UK. The model rules require taxpayers and advisers to report information to the tax authorities on certain prescribed arrangements and structures which could facilitate tax evasion. Tax authorities in implementing jurisdictions share this information with the tax authorities of the jurisdiction where the taxpayer is resident. Implementation

Following a review of a client's evidence these are the documents that must be disclosed.

ARCHIVED: This Precedent is archived and no longer maintained. You are applying for registration of [insert details of property] at HM Land Registry and as part of that application you must disclose any overriding interests affecting the property. Overriding interests are interests affecting land which benefit third parties. They are not recorded [on the registered title OR in the title deeds] but they are binding on an owner of land and their successors in title. The following are all

Notifying a debtor or debtors generally that receivables have been assigned by the client to a receivables purchaser.

Property Disputes analysis: Land was sold at an auction. An associated overage liability was not mentioned in the catalogue or at the auction. It was, however, apparent from a copy of the title in a legal pack available to bidders. The sale did not complete because the purchaser discovered about the overage just after the auction. The issue was whether the vendor had failed to disclose a defect in title which entitled the purchaser to rescind the contract. The appeal judge held that the vendor had indeed breached its duty to disclose defects in title. Including the information in the legal pack was not good enough. Thus, the purchaser could rescind. The case raises important questions as to how far vendors must go to disclose defects on title. It raises the possibility that a transparent ‘cards on the table’ approach, involving revealing all adverse rights, covenants etc affecting land, may be required if vendors are to comply with their disclosure duty. Written by Martin Dray, barrister at Falcon Chambers.

Disclosure of a document occurs by a party stating that it exists or has existed.

Disclosure in commercial law normally refers to the process in civil litigation (formerly known as discovery) where each party discloses to the other all documents relevant to the proceedings and not protected from disclosure or obligations concerning the disclosure of interests in shares of public companies.