Contributions a scheme member elects to make over and above their normal contributions to secure extra benefits.

Arbitration analysis: In this case, a company successfully resisted a winding-up petition by arguing that the debt had been waived under a deed containing an arbitration clause. The company maintained that any bona fide dispute regarding the debt must be resolved through arbitration, per Re Guy Lam. The petitioner disputed the arbitration clause. The judge dismissed the petition, confirming the existence of a bona fide dispute. In obiter, the judge highlighted the need to balance the public policy of upholding agreed alternative dispute resolution (ADR) against risks like third-party insolvency or frivolous defences. Notably, the judge followed Re Guy Lam over Sian Participation, holding its binding nature on Hong Kong proceedings even though the waiver deed was under Cayman Islands law. The judge also held, where the validity of the arbitration clause is challenged, a prima facie case of a binding arbitration clause needed to be shown and the strength of the argument may be taken into account in the exercise of the multi-factorial discretion. Written by Adrian Lai JP, barrister at Des Voeux Chambers; Zhang Ting of Beijing DOCVIT Law Firm.

Law360, Expert Analysis: As the problem of modern slavery persists, UK companies must take a broad approach when rooting out slave labour in their supply chains, and should not ignore the risk posed by suppliers within the UK, says Maria Theodoulou of Stokoe.

Law360, Expert analysis: As construction projects across the US face potential increases in the cost of materials and equipment driven by government-imposed tariffs, both owners and contractors alike are left feeling the strain. Written by Katrina Flores, associate, Stacy Bercun Bohm, partner, and John Neary, partner, at Akerman LLP.

Restructuring & Insolvency analysis: The High Court held that service of a winding-up petition, where the company has a default registered office address (as set by the Registered Office Address (Rectification of register) Regulations 2024 (ROA(ROR)R 2024)), does not constitute valid service unless effected strictly in accordance with paragraph 2 of Schedule 4 to the Insolvency (England and Wales) Rules 2016 (IR 2016). In this case, HMRC’s petition was not deemed to have been properly served in accordance with IR 2016. Despite the underlying debt not being disputed, the winding-up petition was struck out. The decision clarifies the requirements for service of winding-up petitions on companies with Companies House default address and highlights the importance of strict compliance with the service regime under IR 2016. Written by Amy Halliday, associate and Luke Bergin, trainee solicitor at Addleshaw Goddard LLP.

Practice compliance analysis: What Equality Act 2010 (EqA 2010) and Solicitors Regulation Authority (SRA) requirements exist to guide solicitors on undertaking work involving people with learning disabilities? Adam Slawson, solicitor and barrister (non-practising) in the health and social care department of Ben Hoare Bell, explores what lawyers can do to ensure their clients’ legal needs are addressed.

To introduce (in evidence).

This Practice Note provides guidance on the use of expert evidence in financial proceedings, including the provisions of Part 25 of the Family Procedure Rules 2010 (FPR 2010) and the linked practice directions. It also provides guidance on the requirements for permission to adduce (ie introduce in evidence) expert evidence and restrictions on expert evidence, together with considerations as to the appointment of a single joint expert or one expert for each of the parties. It also considers the expert's duty to the court and who is an expert. See Practice Note: Instructing experts in financial proceedings for practical guidance on: • steps to be taken before the formal instruction of an expert • directions that may be given by the court • the letter of instruction • supplementary instructions and directions • the form and content of the expert’s report, and • meetings and discussions between experts As part of the disclosure process, it will often be necessary to obtain expert evidence regarding the valuation of properties, businesses and other assets (for example,

Family analysis: In financial remedy proceedings, Mr Justice Mostyn considered and dismissed the husband’s application for permission to appeal on 21 grounds, together with his application to adduce fresh evidence, providing guidance, inter alia, on the test to be applied on an application by a party to introduce further evidence after the case has concluded and what degree of likelihood is needed to satisfy the criterion of ‘a real prospect of success’ for a proposed appeal. Katie Skinner, associate at Rayden Solicitors, examines the issues.

The complete or partial withdrawal of a legacy by an act of the testator during his life.

Ademption by extinction occurs where a specific gift in a will fails because the subject matter no longer exists in the testator’s estate at death. It typically arises where a testator leaves a particular asset, such as “my 100 XYZ plc shares” or “my house at 1 High Street”, and that asset has been sold, transferred or otherwise disposed of before death. In such cases, the beneficiary is usually not entitled to substitute property or cash, and the gift is treated as revoked.The concept is primarily developed in case law rather than statute across England and Wales, Scotland, Northern Ireland and Ireland, and applies mainly to specific legacies and specific devises, not general legacies or demonstrative gifts. Key issues include: whether the replacement asset can be identified as traceable proceeds; whether the testator had capacity and intention when disposing of the asset; and the impact of statutory powers of attorneys or deputies.While terminology and succession statutes differ slightly between jurisdictions, the practical operation of ademption by extinction is broadly consistent, making it a central consideration in will-drafting, estate planning and contentious probate or succession litigation.

Ademption by satisfaction describes the situation where a lifetime gift from a testator to a beneficiary is treated as satisfying, in whole or in part, a gift that the beneficiary would otherwise have received under the testator’s will. In practice, it commonly arises where a testator advances money, property or another benefit to a child or other intended beneficiary, intending it to count towards, or replace, that person’s testamentary provision.Across England and Wales, Scotland, Northern Ireland and Ireland, the concept is grounded in case law and general succession principles rather than a single statutory definition, and is closely linked to doctrines of “advancement” and “hotchpot”. Key issues are: (i) establishing the testator’s intention that the lifetime gift operate in satisfaction of the testamentary gift; (ii) determining whether the satisfaction is total or partial; and (iii) evidential requirements, including the value and timing of the gift and any written records.For private client and probate practitioners, ademption by satisfaction is significant in estate planning, will drafting and estate administration, to avoid double benefits, resolve disputes between beneficiaries and ensure that the testator’s intended distribution of assets is carried into effect.