Construction analysis: In this article, we look at the Arbitration Act 2025 (AA 2025) and changes it will make to the Arbitration Act 1996 (AA 1996) in relation to emergency arbitrator provisions and the courts' support of orders of emergency arbitrators.

This Practice Note explains how to make a without notice application for a child arrangements order or a prohibited steps order where required urgently to protect a child. It sets out the procedure for making out of hours applications and the form that the order should take. It draws attention to the obligations on the applicant and their legal advisers and also the undertakings that the court may require from them. Child arrangements orders A child arrangements order means an order relating to: • with whom a child is to live, spend time or otherwise have contact with, and • when a child is to live, spend time or otherwise have contact with any person See Practice Notes: Child arrangements orders—residence and Child arrangements orders—with whom a child is to spend time or otherwise have contact. A prohibited steps order means an order that no step which could be taken by a parent in meeting their parental responsibility for a child, and which is of a kind specified in the order, shall be taken

ARCHIVED: This archived Practice Note is not maintained and is for background information only. UPDATE (23/3/21): The Department of Health and Social Care announced on 22 March 2021 (among other things) 12 sections that will be removed from the Coronavirus Act 2020(CA 2020), following the one-year review of that legislation. Those provisions include sections 8 and 9 of the CA 2020 relating to emergency volunteering leave, which have not yet been brought into force. See: LNB News 23/03/2021 40. This Practice Note explains the proposals set out in the Coronavirus Act 2020 (Act) for emergency volunteering leave (EVL), a temporary new form of statutory unpaid leave for employees and workers who wish to volunteer in the health and social care sectors during the outbreak of coronavirus (COVID-19). The relevant provisions of the Act are not yet in force, as the required commencement regulations have not been made. A report by the Department of Health and Social Care dated 29 May 2020 on the status of the Act stated that there

The investment markets of developing economies; they usually have crude or non-existent stock markets which makes investments harder to value and harder to buy and sell.

This Practice Note considers the UK tax implications of a UK resident trust emigrating from the UK. Guidance on the ongoing taxation of trusts that are not resident in the UK can be found in the Offshore trusts—taxation subtopic. How does a trust migrate? In order for a trust to emigrate from the UK, the UK trustees would normally need to retire from their roles with new non-UK resident trustees being appointed in their place. For information on changing trustees, see Practice Notes: Trustees—appointment of trustees and Trustees—retirement of trustees. For further guidance on trustee residence, see Practice Note: Tax position of non-resident trusts. Trust emigration will be possible to the extent the trust deed gives the trustees (or some other person, eg the protector or settlor) the express power to appoint non-UK resident trustees. Courts will generally uphold the new appointment provided it does not result in adverse consequences for the beneficiaries. If there is no express power in the trust deed to appoint new, non-UK resident trustees,

ARCHIVED—this archived case hub reflects the position of the date of the decision of 24 September 2024; it is no longer maintained. CASE HUB See further, timeline. Case facts Outline European Commission FSR investigation into the proposed acquisition by Emirates Telecommunications Group Company PJSC of PPF Telecom Group (excluding its Czech business) (FS.100011). The transaction involves an horizontal overlap in the market for telecommunication services. Latest developments On 24 September 2024, the Commission conditionally approved the transaction, subject to conditions.In terms of commitments, the Commission has accepted a package of behavioural remedies: (i) the removal of the United Arab Emirates’ unlimited state guarantee; (ii) Emirates Telecommunications Group Company PJSC being prohibited from providing any financing (whether debt or equity) to PPF Telecom Group BV, if this in any way relates to PPF Telecom Group BV‘s activities in the EU (subject to certain limited exceptions concerning non-EU activities and ‘emergency funding’), as well as a requirement for transactions outside of this perimeter to take place on market terms; and (iii) requiring Emirates Telecommunications

Brexit impact As of 31 January 2020 (exit day), the UK is no longer an EU Member State, but it had entered an implementation period during which it continues to be treated by the EU as a Member State for many purposes. 11 pm (GMT) on 31 December 2020 marked the end of the Brexit transition/implementation period entered into following the UK’s withdrawal from the EU. At this point in time (referred to in UK law as ‘IP completion day’), key transitional arrangements came to an end and significant changes began to take effect across the UK’s legal regime. Any changes relevant to this content will be set out below. On 24 December 2020, the European Commission and UK government announced an agreement in principle on the legal terms of the future UK-EU relationship. Announced just one week before IP completion day, the EU-UK Trade and Co-operation Agreement (TCA), and associated agreements came at the eleventh hour, leaving little time to put in place the necessary

Failure to comply with emissions trading schemes can result in civil penalties, operating bans or detention of aircraft. It is therefore important for financiers to understand the obligations of aircraft operators (and potentially owners) under the relevant schemes and the related enforcement measures with a view to covering off the risks in their finance documentation. This Practice Note explains the key elements of the main emissions trading schemes relevant to aviation finance transactions. It covers the EU emissions trading system (EU ETS), the Carbon Offsetting and Reduction Scheme for International Aviation (CORSIA) (and its integration into the EU ETS) and the UK emissions trading system (UK ETS). Introduction to the key emissions trading schemes The EU ETS, CORSIA and the integration of CORSIA into the EU ETS The EU ETS Aviation has been included in the EU ETS since 2008, with the first full compliance year being 2012. In its original form, the EU ETS applied to emissions from flights into and out of Europe and included the emissions generated both outside (as

The Kyoto Protocol, the Paris Agreement and carbon markets The Kyoto protocol committed developed economies in Annex I to the United Nations Framework Convention on Climate Change (UNFCCC) (Annex I parties) to detailed reductions in greenhouse gas (GHG) emissions in a bid to stabilise GHG emissions at a level that would prevent dangerous anthropogenic interference with the climate system. For more information on the UNFCCC, see Practice Note: United Nations Framework Convention on Climate Change 1992—snapshot. The Kyoto Protocol committed Annex I parties to: • specific, legally binding emissions reduction targets, referred to as 'assigned amounts' determined in tonnes of CO2 equivalent emissions (tCO2e) • a timetable for achieving the reductions The primary goal was for Annex I parties to reduce overall emissions of GHG by at least 5% below 1990 levels in the first commitment period 2008 to 2012, and by at least 18% below 1990 levels in the second commitment period 2013–20. Annex I parties had to take domestic action to implement policies that achieved emission reductions. However, they had flexibility on

Since the end of the Brexit transition period (IP completion day) on 31 December 2020, the UK no longer participates in the Emissions Trading System (ETS) of the EU. The EU ETS seeks to limit the total amount of certain greenhouse gases (GHG) emitted by factories, power plants and other installations in the system through a scheme of allowance trading under a cap and trade system. For more details on the EU ETS and carbon trading, see Practice Notes: • EU Emissions Trading System (ETS) Phase IV—Directive 2003/87/EC • EU Emissions trading system—outline • EU Emissions Trading System (ETS) for aviation • EU Emissions Trading System (ETS) for maritime transport • EU Emissions Trading System (ETS II) for buildings, road transport, and additional sectors • Carbon markets—basic principles and future developments • Carbon markets—carbon trading agreements • Carbon markets—price of Carbon • Carbon markets—international emissions trading schemes Prior to Brexit, the EU ETS was implemented in the UK by the Greenhouse Gas Emissions Trading Scheme Regulations 2012, SI 2012/3038

Emolument describes anything of value received for holding an office or doing a job-cash pay and non‑cash benefits-typically forming part of taxable employment income and subject to payroll withholding.Across England & Wales, Scotland and Northern Ireland, modern income tax legislation largely uses “earnings” (see ITEPA 2003, s.62), but courts and older instruments frequently use “emoluments” to denote profits or gains from an office or employment. The concept covers salary, wages, fees, bonuses, commission, tips, allowances, and taxable benefits in kind (for example, company cars or medical insurance). Genuine reimbursements of business expenses and payments unconnected with the employment may fall outside, depending on the facts and case law. The same substance generally applies for National Insurance contributions.In Ireland, “emoluments” is expressly defined in the Taxes Consolidation Act 1997 and is the operative term for PAYE, USC and PRSI. It includes salaries, fees, wages, perquisites, and any profits or gains from an office or employment, with benefits in kind brought into charge under Revenue rules.In both jurisdictions, “directors’ emoluments” (a legacy/accounting usage in the UK and current in Ireland) typically encompasses salary, fees, benefits, and often employer pension contributions, and is relevant to remuneration disclosure and governance.

Law360, London: Emotional Perception's AI invention still does not qualify for patent protection, according to an early report from the UK's Intellectual Property Office (UKIPO) reconsidering whether to grant patent protection after the company's landmark win at the Supreme Court.