Entities required to record and maintain PSC information: Entities not required to record and maintain PSC information: • UK companies limited by shares, including dormant companies, (unless admitted to trading on a UK regulated market or an EU regulated market or on specified markets as listed in Schedule 1 to the PSC Regulations)* • UK companies limited by guarantee** • UK community interest companies (CICs) • UK limited liability partnerships (LLPs) • UK unlimited

Individuals or entities that may be entered onto a PSC register: Entities that should not be entered on a PSC register: • registrable individuals with significant control* • registrable relevant legal entities that are subject to their own disclosure requirements**: ◦ all UK companies limited by shares or guarantee (including community interest companies (CICs)) and dormant companies) ◦ UK unlimited companies ◦ UK limited liability partnerships (LLPs) ◦ unregistered companies subject to the Unregistered Companies Regulations 2009 (including some Royal Chartered bodies (City of London Livery Companies, Guilds and other

The SRA's new approach to regulation which focuses more on the firm than the individual.

Under the auto enrolment laws, an entitled worker is a worker who does not qualify as a jobholder and so is not eligible for auto-enrolment in an automatic enrolment scheme under the Pensions Act 2008. An entitled worker has a right to join such a scheme by giving notice to his employer but does not have an automatic right to have employer contributions paid on his or her behalf.

Dispute Resolution analysis: A defendant who intimated, but had not yet pleaded, a counterclaim sought security for its costs pre-issue and from issue to the case management conference (CMC). The Judge dismissed the application for security for costs pre-issue but granted the application for its costs from the date of issue to the CMC. In doing so, the judge summarised the relevant principles when dealing with an application made by a defendant who also sought to be a counterclaimant. This judgment also considers the limitations on a defendant’s right to seek security, and explores the limit to what costs may or may not properly be the subject of an application for security for costs. Written by Matthew McGhee, barrister at Twenty Essex.

This flowchart indicates what a surviving spouse or civil partner will receive from the estate of their deceased partner on intestacy, depending on the size of the estate and whether or not the

There are various considerations for practitioners to be aware of when administering the estate of an individual who died domiciled abroad and/or with foreign assets, including the impact of their foreign domicile on the succession of the estate. For further information, see: Cross-border estates—overview. This Practice Note focuses on the procedure for applying for a grant of representation in England and Wales where the deceased died domiciled abroad. While domicile had been a relevant factor for many years in the context of liability to UK inheritance tax (IHT), the move to a residence-based regime for IHT and what is excluded property from 6 April 2025 does not affect the relevance of an individual’s domicile in the context of succession to the estate and entitlement to a grant of probate. See: Domicile of individuals—overview. Deceased domiciled outside England and Wales A grant issued in England and Wales will be necessary to administer assets here if the deceased died domiciled outside this jurisdiction leaving assets in it, unless: • the Colonial Probates Acts 1892 and 1927

FORTHCOMING CHANGE: On 23 June 2026, the Department for Business and Trade (now the Department for Business, Innovation, Science and Trade) published the outcome to the consultation Make Work Pay: protection from detriments for taking industrial action. According to the response, the government will introduce regulations prohibiting all detriments imposed on workers for the sole or main purpose of penalising, preventing or deterring them from taking industrial action. The regulations also add claims under section 236A of the Trade Union and Labour Relations (Consolidation) Act 1992 (TULR(C)A 1992) to TULR(C)A 1992, Sch 2, enabling employment tribunals to adjust compensation awards by up to 25% where there has been an unreasonable failure to follow the Acas Code of Practice on Disciplinary and Grievance Procedures. The draft Protection Against Detriment (Industrial Action) Regulations 2026 were published on 25 June 2026 and are set to come into force on 30 October 2026. For further information, see News Analysis: Government opts to prohibit all detriments for taking industrial action. This Practice Note will be updated in due course. The

This Practice Note considers the entitlement of workers to bring claims in respect of whistleblowing when they have suffered detriment and/or dismissal because of making a protected disclosure. It looks at the extended definition of worker in this context and those who are excluded from bringing such claims. It also considers claims made as a result of detriment/dismissal because of a protected disclosure made in a previous job. No qualifying period No qualifying period of employment is required in order to be entitled to bring a whistleblowing claim. Those included: the extended definition of 'worker' All workers have the right to bring a claim in relation to any detriment suffered because of any act or omission by their employer, done on the ground that the complainant made a protected disclosure. 'Worker' in this context has an extended definition. Under section 230(3) of the Employment Rights Act 1996 (ERA 1996), a worker is any individual who: • has entered into, works under or used to work under a contract of employment or any other contract (whether express

Failure of gifts under Will Even where an individual dies leaving a validly executed Will, in some circumstances the legacies and testamentary gifts in the Will may fail. This may be due to a number of reasons, including: • uncertainty • disclaimer • dissolution of marriage or civil partnership • disqualification due to: ◦ undue influence or fraud ◦ forfeiture ◦ attesting witness, or ◦ beneficiary having been adopted by a third party affecting their previous legal relationship to the testator • failure to meet a contingency • lapse, and • ademption Additionally, if the residuary estate is insufficient to discharge the liabilities, then the legacies under the Will must be reduced, ie abate, in order to ensure those liabilities can be paid. For more information on ademption, lapse and disclaimer and generally about failure of gifts, see: Failure of gifts—overview, which contains links to more detailed content. Working out beneficiaries’ entitlement to inherit under a Will Once it is established that the Will is the testator’s

Produced in association with 4 Pump Court This Practice Note looks at the ability of an adjudicator to make provision for one party to bear the legal costs (in whole or in part) of the other party, referred to below as ‘party costs’. It also considers the ability of a party to recover its party costs under the Late Payment of Commercial Debts (Interest) Act 1998 (LPCD(I)A 1998) or as a claim for damages. In relation to an adjudicator’s fees and expenses, see Practice Note: An adjudicator's fees and expenses. In general, the Housing Grants, Construction and Regeneration Act 1996 (HGCRA 1996) (as amended by the Local Democracy, Economic Development and Construction Act 2009 (LDEDCA 2009)) seeks to prevent parties agreeing contractual terms which place all the costs risk on one party. HGCRA 1996, s 108A renders ineffective any agreement by the parties as to liability for party costs subject to a very narrow exception—parties can agree terms which concern the allocation of costs if the agreement is: • in writing, and

People with needs for care and support may need to move to accommodation that is more appropriate for their needs. They may be able to remain in their own accommodation if they are able to access appropriate support from the local authority. The Care and support statutory guidance sets out that ‘independent living’ is a core aspect of ‘promoting wellbeing’ (itself the central aim of the Care Act). Supporting people to live as independently as possible, for as long as possible, is a guiding principle of the Care Act 2014 (CA 2014). Community care assessments A local authority has a duty to carry out an assessment of the needs of any adult whom it considers may have needs for care and support. Local authorities should set a low threshold for undertaking the assessments. A local authority must consider the assessment and decide what, if any, services need to be provided to meet the person's needs. If the adult has needs and they meet the eligibility