The International Tax Compliance (Client Notification) Regulations 2016, SI 2016/899, came into force on 30 September 2016. Essentially, they create an obligation on certain financial institutions and specified relevant persons to give prescribed information to certain clients. Specified relevant persons (SRPs) include tax advisers and any other persons who in the course of business provide offshore advice or services, or refers individuals to a connected person overseas for offshore advice or services, in relation to their personal tax affairs. Many law firms will be SRPs. HMRC has, however, clarified that if the only advice or service you provide is to fill in and submit a tax return for a client, the rules are unlikely to apply. The notification obligation is most likely to impact on firms’ private client teams and notification letters are most likely to be sent by client partners, although compliance teams are likely to have to field enquiries about the requirements. HMRC has published guidance

This Q&A examines the issues an employer should consider when deciding whether to have a redundancy policy and, if so, where it should be published and what it should cover. Employers can choose to deal with redundancies in any one of three ways: • an ad hoc approach—no formally established arrangements, with practice varying according to the circumstances of each redundancy • a formal policy (see Practice Note: Policy documents in employment) setting out the approach that the employer will take but without seeking the prior agreement of trade unions or employee representatives to that approach • a formal collective agreement (see Practice Note: Collective agreements) negotiated and agreed between the employer and trade union or employee representatives through collective bargaining An employer’s decision as to which way to approach redundancies will depend upon a number of factors, such as: • size of employer: ◦ in a small business the numbers of redundancies are likely to be relatively few and therefore

This flowchart provides an overview of whether and in what circumstances a prospective or actual nuclear site operator must apply to obtain a licence or to relicense or delicense under the Nuclear Installations Act 1965 (NuIA 1965). Note that this flowchart uses the term ‘operator’ to refer to the licensee, as the licensee will always be the party operating the site. It should be

In cases in which a claim form needs to be served out of the jurisdiction, the claimant will need to consider whether the court’s permission is required. In cases in which: • permission is not required—the claimant will need to complete form N510. For guidance, see Practice Note: Cross-border service—Form N510 • permission is required—the claimant will need to make an application to the court for an order granting permission to serve out will need to be obtained. For guidance, see Practice Note:

Requirement to notify changes You will need to notify the court in relation to pre-commencement funding arrangements if circumstances change. The old provisions in relation to CFAs, although revoked, will continue to apply. To access the old rules, see: Checklist—old provisions relating to success fees and policy premiums. You will need to: • inform the court and the other parties if information previously given about the CFA is no longer accurate,

If the claim form is amended prior to service without court permission, a question mark remains as to whether the amended claim form needs to be re-sealed prior to service. To avoid any issues, especially if near the expiry of limitation dates, arrange for the claim form to be resealed prior to service. This issue was considered by Hacon J in Cant, a case in which

The categories of leases that are compulsorily registrable and most likely to affect a business lease are: • new leases granted for a term of more than seven years from the date of the grant, out of either an unregistered freehold or leasehold estates, provided they are either for valuable or other consideration, by way of a gift or

CPR Part 38 sets out the procedure by which a claimant may discontinue all or part of a claim. CPR 38.3(1) confirms, in terms, that to discontinue a claim or part of a claim, a claimant must (a) file a notice of discontinuance, and (b) serve a copy of it on every other party to the proceedings. CPR 38.3(2) goes on to state that the claimant must confirm in the notice of discontinuance which he files that he has served notice of discontinuance on every other party to the proceedings. To this end, the agreed court

There are no express provisions in the CPR as to whether the original sealed claim form must be served or whether a copy will suffice. Service by post or DX—original required There is a considerable weight of judicial interpretation requiring the original claim form to be served on the defendant in specific circumstances, which are if using either the postal or DX methods of service. The main case generally referred to is that of Ramsey J in Hill Contractors. Six months later, the Court of Appeal in Davidson referred to CPR 6.3 requiring an original sealed claim form to be served. This provision states: 'A claim form may (subject to Section IV of this Part and the rules in this Section relating to service out of the jurisdiction on solicitors, European Lawyers and parties) be served by any of the following methods— (a)     personal service in accordance with rule 6.5; (b)     first class post, document exchange or other service which provides for delivery

A purchaser of UK land is under a duty to notify HMRC of a notifiable land transaction within 30 days after the effective date of the land transaction (section 76 of the Finance Act 2003 (FA 2003)). Notifiable land transactions are set out in FA 2003, s 77. These include the acquisition of a major interest in land (broadly a freehold or leasehold property) that does not fall within the exceptions set out in FA 2003, s 77A. An exempt land transaction within FA 2003, Sch 3 does not

The Money Laundering and Terrorist Financing (Amendment) (No 2) Regulations 2022, SI 2022/860 amend the Money Laundering, Terrorist Financing and Transfer of Funds (Information on the Payer) Regulations 2017, SI 2017/692 (MLR 2017) from 1 September 2022 to include new requirements in relation to proliferation financing. This Q&A covers counter-proliferation financing requirements in relation to client/customer and matter CDD risk assessments. It is for commercial organisations (including law firms) that are subject to the MLR 2017. What is proliferation financing? Proliferation financing is the act of providing funds or financial services for use, in whole or in part, in the: • manufacture • acquisition • development • export • trans-shipment • brokering • transport • transfer • stockpiling of or otherwise in connection with the possession or use of chemical, biological, radiological or nuclear (CBRN) weapons. This includes the provision of funds or financial services in connection with the means of delivery of such weapons and other CBRN-related goods and

What is an IP notice? An intellectual property (IP) notice informs other people about your intellectual property rights and in some cases specifies what can and cannot be done with those rights. For example: • products, marketing materials and websites often have a trade mark notice such as: [Trade mark]® is a [registered] trade mark of [business name] • books and other types of copyright work generally have a copyright notice along the lines of © Copyright [business name] [year eg 2013]. All rights reserved Why should I use a notice? There is no legal requirement to use an IP notice or the accompanying © and ® symbols (for copyright and trade marks respectively) and some would argue that such notices are unnecessary. However, notices can help prevent infringement by drawing attention to your rights. The trade mark and copyright symbols are recognised internationally