Proceedings are started when the court issues a claim form at the request of the claimant (see CPR 7.2). However, where the claim form 'as issued' was received in the court office on an earlier date, the claim is treated as 'brought' for the purposes of the Limitation Act 1980 (LA 1980) on that earlier date (CPR PD 7A, para 6.1). For detailed guidance, see Practice Note: Limitation Act 1980—general application. A defendant cannot succeed with a limitation defence in response to a claim which is determined to have been brought within time, but the fact that proceedings have been commenced does not otherwise stop or suspend

Restructuring & Insolvency analysis: This judgment concerned two consolidated proof of debt adjudication appeals. In determining those appeals, the court considered, among other things, the effect of a post-Enterprise Act 2002 (EA 2002) administration on limitation. After reviewing existing authority and statute, the court confirmed that, among other things, time does not stop running for limitation purposes when a company enters a post-EA 2002 administration.

There are four categories of work for the purpose of identifying which hours count (and do not count) as working time for which the national minimum wage (NMW) is payable: • salaried hours work • time work • output work, and • unmeasured work Which of these four categories applies will depend upon the way in which the worker is paid for what they do. For further information, see Practice Note: National minimum wage—Hours worked for national minimum wage purposes. See also Minimum wage compliance checklist, which summarises the main steps and matters to be considered in determining whether or not someone is entitled to receive, and receives, the minimum wage. Time work The hours a worker spends training, when he would otherwise be doing time work, are treated as time work. For these purposes, ‘training’ includes hours when the worker is: • receiving

Lease or licence? In, Street v Mountford the House of Lords identified the hallmarks of a tenancy as: • exclusive possession • of defined premises Firstly, determining whether any agreement (which may be in the form of a wayleave agreement) between the landlord and the cable owner will be a lease or a licence (or an easement—see below) will depend upon the substance of the agreement as a whole, rather than the form, ie if the parties in fact have reached an agreement which amounts to exclusive possession, this cannot be offset by simply labelling an agreement in a certain way. Even if properly drafted at the outset as a true licence, it appears to be possible for the parties' conduct to alter the nature of the

Private Client analysis: A wealthy, childless, married couple had made simple mirror Wills leaving everything to each other. Shortly before their deaths, they sought to make three substantial gifts to the wife’s family. The court held that none of them met the tests for deathbed gifts (donationes mortis causa (DMCs))—hence, as the husband had died second, the entirety of their combined estates went to the husband’s family and the wife’s family received nothing. The case is an important reminder to private client practitioners that it is hard to prove a valid DMC and the courts will apply the tests stringently. If a donor’s Will does not adequately reflect the donor’s wishes, it is far better that a new Will or codicil should be prepared with professional assistance, even if this needs to be done on an urgent basis because the donor is gravely ill (provided, of course, that they still have capacity and are not being subjected to improper pressure). Written by Richard Fowler, barrister, Maitland Chambers.

One of the conditions for enterprise investment scheme (EIS) relief is that the shares issued to the investor must not, at any time in the relevant period, carry any present or future preferential right to the company’s assets in a winding up. The Flix Innovations v Revenue and Customs Commissioners case established that for this purpose, it is not possible to ignore insignificant or de minimis rights. HMRC’s guidance in the Venture Capital Manual at VCM12020 states: ‘The rights carried by ordinary shares may in some cases be preferential as compared with the rights of deferred shares, but this is not necessarily so. In particular, where deferred shares carry a purely theoretical

ARCHIVED: This Practice Note has been archived and is not maintained. Title Doha, Climate Gateway (COP18/CMP8) Location Doha, Qatar Date 26 November–8 December 2012 Subject Implementation of the United Nations Framework Convention on Climate Change (UNFCCC) and the Kyoto Protocol What is the Doha Climate Gateway? During the UNFCCC Conference in Doha, Qatar (called the Doha Climate Gateway) countries agreed to launch a new commitment period under the Kyoto Protocol. A firm timetable to adopt a universal climate agreement by 2015 was outlined. The Parties also agreed to ways and means to deliver scaled-up climate finance and technology to developing countries. The Executive Secretary of the UNFCCC, Christina Figueres stated: ‘Doha is another step in the right direction, but we still have a long road ahead. The door to stay below two degrees remains barely open. The science shows it, the data proves it...The UN Climate Change negotiations must now focus on the concrete ways and means to accelerate action and ambition. The world has the money and technology to

Updated in April 2025 Introduction Businesses are increasingly global, fuelled in part by the growth of online services. However, while business itself may transcend jurisdictional borders, every jurisdiction will maintain its own regulatory approach and will have its own customs and practices. There may be increased political or legislative risks that should be taken into consideration by businesses before they commence operations in certain jurisdictions. These risks will vary from country to country and their perceived importance will also vary depending on the specific operating sector and associated concerns of each business. This note sets out some of the key considerations for a business before it decides to commence operations in a new jurisdiction. There are many organisations that provide assessments of a jurisdiction’s performance in important areas. The Future of Growth Report 2024 prepared by the World Economic Forum includes many of the below areas as key indicators when assessing the economic climate and resilience of a particular country. At the end of this note is a set of links to country specific

Updated November 2025 Introduction The Argentine Republic is sub-divided in 23 provinces and one federal district, the City of Buenos Aires, the nation’s Federal Capital. Located at the south-east tip of South America, Argentina is the eighth largest country in the world and the second largest in Latin America, covering some 3.8 million square kilometres (approximately 1.5 million square miles). Argentina has an estimated population of over 45 million people, of which approximately 15 million live in the Greater Buenos Aires. The overall population density is about 15 people per square kilometres. With a Gross Domestic Product (GDP) of approximately US$633bn, Argentina is one of the largest economies in Latin America. However, the historical volatility of economic growth and the accumulation of institutional obstacles have been a hurdle to the country’s development. Although urban poverty in Argentina has declined compared to the previous year, it remains high and reaches approximately 32% of the population, according to recent measurements. In December 2023, a new

Updated in May 2026 Introduction Australia’s strong economy, skilled and multilingual workforce, competitive tax structure and stable political environment make it an ideal location for foreign investment. The Australian market also enjoys the benefits of relatively low set-up costs, easy access to the Asia-Pacific region, a vibrant financial services sector and a time zone which accesses both the close of business in the United States and trading opening in Europe. Prior to the onset of the global coronavirus (COVID-19) pandemic, Australia was among the fastest-growing economies in the Organisation for Economic Co-operation and Development (OECD). Compared to other OECD countries, Australia navigated the immediate health and economic impacts of COVID-19 well. Like other OECD countries, however, the short-term impacts of domestic and global stimulus during the COVID-19 pandemic years (as well as overseas factors such as the war in Ukraine and domestic factors such as COVID-19 related backlogs in the construction sector) have resulted in more significant inflationary pressures in Australia and a phase of stringent monetary policy tightening by the Reserve Bank of

Updated in November 2025 Introduction This Practice Note sets out some of the key considerations for a business before it decides to commence operations in Bolivia. During the 1990s, Bolivia, as other countries in the world to varying degrees, implemented an extensive plan for privatisation of state-owned companies and certain public services, and new supporting legislation which promoted a wave of foreign investments. This was particularly the case in the industry sectors of hydrocarbons, telecommunications, rail transport, electricity, water supply, and to an extent, mining. The 21st century opened with resistance and social protest against such policies. The privatisation of the water supply in the city of Cochabamba, accompanied by an important increase in tariffs, led to the so-called 'water war'. As a result of civil and political resistance, the concession, held by a group of foreign investors, was cancelled. This triggered a claim via international arbitration which was eventually settled. A similar situation followed with the water supply company in the main city of La Paz. Opposition against

Updated in October 2025 Introduction Brazil is the fifth largest country in the world by geographical area (3,287,956 sq mi), and the seventh by population (just over 213,000,000). With its US$2.12trn economy, as estimated by the International Monetary Fund for 2025, it is the tenth largest economy by nominal GDP. Being the largest nation in South America and a prominent member of the BRICS and G20, Brazil stands as a critical player in the global economic landscape. The Brazilian business ecosystem is in a continuous state of evolution, shaped by domestic policy shifts, global economic currents, and an ongoing commitment to fostering a more favourable investment climate. Understanding these multifaceted dynamics is paramount for successful engagement, and this document endeavours to equip readers with the foundational knowledge required to confidently approach the market, recognising both its inherent strengths and existing challenges. As a dynamic emerging market, Brazil continues to attract considerable international attention for its growth potential and strategic