We have assumed that: • the context for the question is a review of the terms of business of a landscape gardening company • you are referring to a business-to-business (B2B) transaction We do not have a Practice Note which discusses this particular question, however, the following may be of assistance: Nature of the contract—business or consumer? The extent to which liability can be excluded or limited is heavily dependent on whether the contract is a B2B contract or a business-to-consumer (B2C) contract. It is generally more difficult for businesses to exclude or limit their liability in relation to B2C contracts, which are subject to the Consumer Rights Act 2015. Establish at the outset whether the contract is caught by consumer legislation and ensure that any exemptions are drafted accordingly. If it is likely that the same form of contract may be used by both businesses

Any analysis of compliance with the Data Protection Act 1998 (DPA 1998) is likely to involve a consideration of whether the relevant data subjects have been informed how their data will be processed (including how their data may be shared) by the data controller and whether consent has been given. Publication of personal data on a website, and making that data available on a downloadable spreadsheet, are likely to constitute separate processing activities. To mitigate the risk of a breach of the DPA 1998, it would need to be demonstrated that the requirements described below are met in respect of all processing undertaken by the data controller. Obligations under the DPA 1998 The DPA 1998 obliges data controllers handling personal data to comply with eight core data protection principles (see Practice Note: Data protection principles under the DPA 1998). The first data protection principle set out in DPA 1998, Sch 1, Pt I requires data controllers processing personal

Overview As the ‘operator’ of a septic tank, you should ensure you meet the general binding rules. You are the ‘operator’ if: (i) you own the property that uses the tank; (ii) you own a property that shares the tank with other properties; or (iii) you have a written agreement with the property owner to take such responsibility. For more information, see: septic tanks and treatment plants: permits and general binding rules. General binding rules Septic tanks and small sewage treatment plants are wastewater systems for domestic sewage that are used when a property is not connected to the main sewage network. The general binding rules apply to small sewage discharge from septic tanks and small sewage systems to ground and to surface water. They comprise conditions and technical requirements specified by the Environment

Unless an exemption or relief applies, payments of yearly interest (or amounts that are treated by tax legislation as payments of yearly interest) that have a UK source are subject to a requirement to deduct (and account to HMRC for) an amount in respect of UK income tax at the basic rate (20%) or,

The Payment Services Regulations 2017, SI 2017/752 is the statutory tool used by HM Treasury and Parliament to transpose and implement the majority of the provisions of Directive 2015/2366/EC, the Payment Services Directive (PSD2) into UK law. The aims of PSD2 are to: • bring regulation up to date with developments in the market for payment services • increase innovation and improve market access for payment service providers • drive down the cost of services • make

This Q&A has assumed that: • the employment-related securities were acquired for less than unrestricted market value, and • no section 431 election has been made As noted in Practice Note: Restricted securities—tax treatment and joint elections, in addition to any tax charges arising on acquisition of restricted securities, further income tax and National Insurance contributions (NICs) charges can arise for employees or directors (as well as employer's NICs and PAYE obligations for the employing company) upon one or more subsequent chargeable events involving restricted securities. ’Chargeable events’ include: ‘the disposal for consideration of the employment-related securities, or any interest in them, by an associated person otherwise

Ireland-Banking & Financial Services analysis: This article was written by A&L Goodbody’s Financial Regulation Advisory Team. On 16 July 2026, the Court of Justice of the European Union (CJEU) delivered its judgment in Betaal Garant Nederland CV v De Nederlandsche Bank NV, Case C-51/25, ECLI:EU:C:2026:590.

A statutory demand is a formal demand for a debt served by a creditor on its debtor. Failure by the debtor to pay the debt, or satisfy or secure it to the creditor's satisfaction—or take the appropriate steps to challenge it—will create a presumption that the debtor is insolvent (on an inability to pay basis) and therefore exposes the debtor to the risk that insolvency proceedings will be commenced by the creditor. Statutory demands can be served on

SDLT is a tax on land transactions (section 42(1) of the Finance Act 2003 (FA 2003)). A land transaction is an acquisition of a chargeable interest (FA 2003, s 43(1)). There are specific provisions which deal with when a charge to SDLT arises. A charge usually arises on completion but it may be earlier if the contract is 'substantially performed'. Practice Note:

Section 23 of the Landlord and Tenant Act 1927 (LTA 1927) contains provisions for the service of notices under that Act. Its terms have also been incorporated into other statutes, including the Landlord and Tenant Act 1954. LTA 1927, s 23 deems notices to be served in certain circumstances, which operates favourably for the sender. See, generally, Practice Note: Break clauses and notices—service (under 'Service—LTA 1927, s 23'). The relevant part provides that: ‘Any notice, request, demand or other instrument under this Act shall be in writing and may be served on the person on whom it is to be served either personally, or by leaving it for him at his last known place of abode in England or Wales, or by sending it through the post in a registered letter addressed to

Building Safety Act 2022 (BSA 2022) The Building Safety (Leaseholder Protections) (England) Regulations 2022 (BSLP Regs 2022), SI 2022/711, reg 6(1) provides that 'a current landlord must provide a certificate (a 'landlord's certificate') to a leaseholder under a 'qualifying lease' (as defined in BSA 2022, s 119(2) in any of the circumstances specified in that regulation. BSLP Regs 2022, SI 2022/711, reg 1(3) defines 'current landlord' as 'a person who is the landlord under a qualifying lease of [the] building'. The landlord’s certificate must provide certain information about the 'relevant landlord', which for these purposes means 'the landlord under the lease at the qualifying time [ie, 'the beginning of 14 February 2022' (per BSA 2022, s 119(2)(d))] or any superior landlord at that time'. Service of a landlord certificate is a necessary precursor to the landlord’s ability to demand and recover

A company is dormant during any period in which it has had no significant accounting transaction. A significant accounting transaction is one which the company should enter in its accounting records pursuant to section 386 of the Companies Act 2006 (CA 2006) and does not include: • any transaction arising from the taking of shares in the company by a subscriber to the memorandum of association as a result of an undertaking of theirs in connection with the formation of the company, or • any transaction consisting of the payment of a fee paid to Companies House on a change of the company's name, a fee paid to Companies House on the re-registration of a company, a penalty paid in relation to the late filing of annual accounts under CA 2006, s 453, or a fee