HMRC accept a completed form IHT400 from or on behalf of personal representatives which has not been signed, so long as a statement is included to acknowledge that all of the personal representatives agree to be bound by the declaration about the accuracy of the content of the form. We have set out the full requirements of HMRC in this respect below. If an executor wishes to renounce probate prior to intermeddling in the estate, that renunciation must be executed as a deed, so signed by the renunciant whose signature must be witnessed by a disinterested person, and it must be filed in the Registry for it to be effective. The renunciation can instead be effected by the completion of form PA15,

Procurement Act 2023 regime This practical guidance focuses on public procurement under the Procurement Act 2023 (PA 2023). New in-scope procurements must be carried out under PA 2023. Procurements started before PA 2023 came into force (on 24 February 2025) remain governed by the previous legislation (the Public Contracts Regulations

Under the public sector equality duty, under section 149 of the Equality Act 2010 (EqA 2010), a public authority must, when exercising its functions, have due regard to the need to: • eliminate unlawful discrimination, harassment and victimisation and other conduct prohibited by EqA 2010 • advance equality of opportunity between those with and without protected characteristics, and • foster good relations between those with and without protected characteristics Protected characteristics include for instance race and religion or belief. For more information on the protected characteristics, see: Protected characteristics—overview. For further background reading on the general public sector equality duty, see Practice Note: Public sector equality duty. There

Please note that the extent to which any powers of the local authority under the Regulation of Investigatory Powers Act 2000 (RIPA 2000) may apply to civil or family proceedings is likely to depend upon the specific type of proceedings; the specific function being exercised by the local authority in relation to them; and the type of activity which is proposed. We have set out below some general guidance on RIPA powers as may be used by a local authority. The right to respect for private and family life is governed by Article 8 of the European Convention on Human Rights (ECHR), contained in the Human Rights Act 1998 (HRA 1998), and it is therefore unlawful for a public

The SRA is not prescriptive about what firms must do in relation to anti-money laundering (AML): it simply requires you to comply with all the SRA's regulatory arrangements, as well as with other regulatory and legislative requirements, which apply to you. The Money Laundering, Terrorist Financing and Transfer of Funds (Information on the Payer) Regulations 2017 (MLR 2017), SI 2017/692, as amended, set out the administrative requirements of the AML regime. If your business is covered by the MLR 2017 (see Practice Note: Money Laundering Regulations 2017—scope and application) you must apply client due diligence (CDD) measures. The way in which you comply with this requirement and extent of those measures must reflect: • your firm-wide risk assessment

Where a supplier sells extended warranties on domestic electrical goods it is likely that the supplier will be obliged to comply with the terms of the Supply of Extended Warranties on Domestic Electrical Goods Order 2005, SI 2005/37. A domestic electrical good is defined in the Supply of Extended Warranties on Domestic Electrical Goods Order 2005, SI 2005/37, r 1(3) as a product designed to be connected to an electricity supply or powered by batteries and used for domestic purposes, but does not include watches, jewellery or fixed installations (other than integrated appliances). ‘Extended warranty’ by the same provision is defined as being a contract

Introduction This Q&A considers whether the decision of the TCC in VMA Services v Project One widens the scope of adjudicators’ jurisdiction to determine issues raised by the responding party, beyond the boundaries established in earlier cases. It focuses on the adjudicator’s power to determine a notified sum defence raised by the responding party, within a ‘true value’ adjudication brought by the referring party. In summary, it is arguable that the decision in VMA is not directly supported by earlier authorities—though the outcome may be explicable on its facts. More broadly, it might be suggested that the decision in VMA reflects the underlying complexity and lack of clarity around how adjudicators should proceed in the face of a notified sum defence to a true value adjudication (though a full analysis of these issues is beyond the scope of this Q&A). What happened in VMA? On their surfaces, the facts and decision in VMA were unremarkable. A sub-contractor,

This Q&A looks at the position under the City Code on Takeovers and Mergers (Code) where shares in an unlisted public company are being redeemed or are subject to a buy back under sections 658–737 of the Companies Act 2006 (CA 2006). To what companies does the Code apply? The Code applies to takeover bids, merger transactions and other transactions that have or may have, directly or indirectly, an effect on the ownership or control of UK public companies, not just listed or quoted companies. For further details see our Practice Note: The Panel and the regulatory framework of takeovers—Companies subject to the Code and Flowchart: When does the Takeover Code apply?—flowchart Redemption and share buyback Where

Section 3(a) of the Takeover Code (Code) sets out the companies to which the Code applies. As the company’s shares are not admitted to trading on any market, Section 3(a)(i) can be disregarded and the relevant test is set out in Section 3(a)(ii). This states that the Code applies to all offers (not falling within Section 3(a)(i)) for public and private companies which have their registered office in the UK, the Channel Islands or the Isle of Man and which are considered

We have assumed that: • the company’s securities are not, and have not at any time during the previous ten years, been admitted to trading on a regulated market or a multilateral trading facility or subject to any of the arrangements set out in paragraphs (A) to (D) of Section 3(a)(ii) of the Introduction to the Takeover Code • we also draw your attention to Section 6(b) to the Takeover Code, which states that when a person or its advisers are in any doubt whatsoever as to whether a proposed course of conduct is in accordance with the General Principles or the rules, or whenever a waiver or derogation from the application of the provisions of the Takeover Code is sought, that person or its advisers must consult the Panel Executive in advance Section 3 of the Introduction to the Takeover Code sets out the rules as to the companies, transactions and persons to which

The Tenant Fees Act 2019 (TFA 2019) came into force on 1 June 2019 and prevents the charging of fees by landlords or agents to tenants, other than specific permitted fees. It applies to England only. The fees permitted include rent, a holding deposit of up to one week’s rent, the tenancy deposit, and contractual changes, capped at £50. A breach of the provisions of TFA 2019 has the effect that any term that amounts to a breach is not binding and the local enforcement authority is able to impose a financial penalty on a person in breach, in a sum of up to £5,000 as well as enabling the recovery of amounts

For the purpose of this Q&A, we assume that the property is in England. The Tenant Fees Act 2019 (TFA 2019) was introduced to control the fees charged to residential tenants. Its scope included fees charged when a tenancy was entered into as well as fees charged for changes to the tenancy and fixed fees charged where a breach of the tenancy occurred (called default fees in the legislation). TFA 2019 only applies to tenancies that are assured shorthold tenancies (ASTs) or residential licences. It does not deal with residential tenancies that fall outside the Housing Act 1988 or holiday lettings. TFA 2019 works by banning all payments made by tenants to landlords. It then permits specific classes of payment within TFA 2019, Sch 1. Such authorised fees include rent