In the context of matters to be resolved at the general meeting of a listed company, such companies must circulate an explanatory circular with the notice of the meeting if the business includes business other than ordinary business (LR 13.8.8(1)). See also special business.

[Your ]Will—[explanatory note] This [explanatory note] explains the main provisions of your Will. Please read this [explanatory note] and your Will carefully. If, after reading them, you conclude that any of the provisions of your Will do not accurately reflect your wishes, please let [me OR [name of person to contact]] know [before you sign your Will]. 1 Revocation This clause ensures that any previous Wills or codicils that you have made for [your UK estate OR your worldwide estate] are revoked when you sign the new Will. This ensures that your new Will is the one which contains the instructions and wishes you want followed after your death. 2 [ International aspects [ [Your Will only deals with your UK property [and your property outside of the UK will be dealt with by a separate, local Will OR and your property outside of the UK has already been dealt with by a separate, local Will] OR Your Will deals with your worldwide estate].] [You declare that you are domiciled in [insert appropriate jurisdiction].] [You have elected for English law to apply

[Your ]Will—[name of testator]—explanatory note This explanatory note explains the main provisions of your Will in straightforward terms. Please read it carefully alongside your Will. If, anything does not accurately reflect your wishes, please let [me OR [name of person to contact]] know[ before you sign ]. 1 Revocation When you sign this Will, any previous Wills or codicils relating to [your UK estate OR your worldwide estate] are cancelled. This means that only this Will sets out your wishes on death in relation to [your UK estate OR your worldwide estate]. 2 [ International aspects [ [Your Will only deals with your UK property [and your property outside of the UK will be dealt with by a separate, local Will OR and your property outside of the UK has already been dealt with by a separate, local Will] OR Your Will deals with your worldwide estate].] [You declare that you are domiciled in [insert appropriate jurisdiction].] [You have elected for English law to apply to the succession of your estate. This means that your property located

STOP PRESS: Abolition of non-dom regime and introduction of residence-based IHT regime. The Finance Act 2025 (FA 2025) which received Royal Assent on 20 March 2025, implements legislation to abolish the remittance basis of taxation and replace it with a residence-based regime, commencing on 6 April 2025. FA 2025 also replaces domicile as the key factor in establishing liability to inheritance tax. Other changes include amendment of the rules determining excluded property status, the abolition of protected settlements status for offshore trusts, and changes to overseas workday relief. For information on these changes, see Practice Notes: The abolition of the remittance basis of taxation from 2025–26 and A new residence-based regime for IHT from 2025–26. See also: Finance Bill Tracking Service: Key dates (Finance Bill 2025) and Finance Act 2025. [Your ]Will—[name of testator]—[explanatory note] This [explanatory note] explains the main provisions of your Will. Please read this [explanatory note] and your Will carefully. If, after reading this

[Your ]Will—[name of testator]—[explanatory note] This [explanatory note] explains the main provisions of your Will in straightforward terms. Please read it alongside your Will carefully. If anything does not reflect your wishes, please let [me OR [name of person to contact]] know [before you sign.]. 1 Revocation When you sign this Will, any previous Wills or codicils relating to [your UK estate OR your worldwide estate] are cancelled. This means that only this Will sets out your wishes on death in relation to.[your UK estate or OR your worldwide estate]. [The Will is made in contemplation of marriage/civil partnership to [name of intended spouse/civil partner] [and will only take effect if the marriage/civil partnership takes place].] 2 [ International aspects [ [Your Will only deals with your UK property [and your property outside of the UK will be dealt with by a separate, local Will OR and your property outside of the UK has already been dealt with by a separate, local Will] OR Your Will deals with your worldwide estate].] [You

[Your ]Will—[explanatory note] This [explanatory note] explains the main provisions of your Will. Please read this note and your Will carefully. If, you believe that any part of the Will, does not reflect your wishes, please let [me OR [name of person to contact]] know [before you sign your Will]. 1 Revocation This clause cancels any earlier Wills or codicils that you have made relating to[your UK estate only OR your worldwide estate] when you sign the new Will. This ensures that this new Will is the one which contains the instructions and wishes you want followed on your death in relation to [your UK estate or] [your worldwide estate]. [The Will is made in contemplation of marriage/civil partnership to [name of intended spouse/civil partner] [and will only take effect if the marriage/civil partnership takes place] ] 2 [ International aspects [ [Your Will only deals with your UK property [and your property outside of the UK will be dealt with by a separate, local Will OR and your property outside of the UK has already been dealt with by a separate,

This Precedent will be updated for the changes in the Autumn Budget 2024 that changed the treatment of Agricultural and Business property relief. An updated Precedent will be added as soon as this is available. STOP PRESS: Abolition of non-dom regime and introduction of residence-based IHT regime. Finance Act 2025 (FA 2025) which received Royal Assent on 20 March 2025, implements legislation to abolish the remittance basis of taxation and replace it with a residence-based regime, commencing on 6 April 2025. FA 2025 also replaces domicile as the key factor in establishing liability to inheritance tax. Other changes include amendment of the rules determining excluded property status, the abolition of protected settlements status of offshore trusts, and changes to overseas workday relief. For information on these changes, see Practice Notes: The abolition of the remittance basis of taxation from 2025–26 and A new residence-based regime for IHT from 2025–26. See also: Finance Bill Tracking Service: Key dates (Finance Bill 2025) and Finance Act

This Precedent will be updated for the changes in the Autumn Budget 2024, that changed the treatment of Agricultural and Business property relief. An updated Precedent will be added as soon as this is available. STOP PRESS: Abolition of non-dom regime and introduction of residence-based IHT regime. Finance Act 2025 (FA 2025) which received Royal Assent on 20 March 2025, implements legislation to abolish the remittance basis of taxation and replace it with a residence-based regime, commencing on 6 April 2025. FA 2025 also replaces domicile as the key factor in establishing liability to inheritance tax. Other changes include amendment of the rules determining excluded property status, the abolition of protected settlements status of offshore trusts, and changes to overseas workday relief. For information on these changes, see Practice Notes: The abolition of the remittance basis of taxation from 2025–26 and A new residence-based regime for IHT from 2025–26. See also: Finance Bill Tracking Service: Key dates (Finance Bill 2025) and Finance

[Your ]Will—explanatory note This explanatory note explains the main provisions of your Will in straightforward terms. Please read it alongside your Will. If, anything does not reflect your wishes, please let [me OR [name of person to contact]] know before you sign. 1 Revocation When you sign this Will, any previous Wills or codicils relating to [your UK estate OR your worldwide estate] are cancelled. This means that only this Will sets out your wishes on death. 2 [ International aspects [ [Your Will only deals with your UK property [and your property outside of the UK will be dealt with by a separate, local Will OR and your property outside of the UK has already been dealt with by a separate, local Will] OR Your Will deals with your worldwide estate].] [You declare that you are domiciled in [insert appropriate jurisdiction].] [You have elected for English law to apply to the succession of your estate under the EU directive known as Brussels IV. This

[Your ]Will—[name of testator]—[explanatory note] This [explanatory note] explains the main provisions of your Will in straightforward terms. Please read it alongside your Will carefully. If anything does not reflect your wishes, please let [me OR [name of person to contact]] know before you sign your Will. 1 Revocation When you sign this Will, any previous Wills or codicils relating to [your UK estate OR your worldwide estate] are cancelled. This means that only this Will sets out your wishes on death. 2 [ International aspects [ [Your Will only deals with your UK property [and your property outside of the UK will be dealt with by a separate, local Will OR and your property outside of the UK has already been dealt with by a separate, local Will] OR Your Will deals with your worldwide estate].] [You declare that you are domiciled in [insert appropriate jurisdiction].] [You have elected for English law to apply to the succession of your estate under the EU directive known as Brussels IV. This means that your property located

[Your ]Will—[name of testator]—[explanatory note] This [explanatory note] explains the main provisions of your Will. Please read this [explanatory note] and your Will carefully. If, after reading this [explanatory note] and your Will, you conclude that any of the provisions of your Will do not accurately reflect your wishes, please let [me OR [name of person to contact]] know[ before you sign your Will]. 1 Revocation When you sign this Will, any previous Wills or codicils relating to [[your UK estate OR OR your worldwide estate]] are cancellled. This means that only this Will sets out your wishes on death.. [The Will is made in contemplation of marriage/civil partnership to [name of intended spouse/civil partner][ and will only take effect if the marriage/civil partnership takes place] ]. 2 [ International aspects [ [Your Will only deals with your UK property [and your property outside of the UK will be dealt with by a separate, local Will OR and your property outside of the UK has already been dealt with by a separate, local

STOP PRESS: Abolition of non-dom regime and introduction of residence-based IHT regime. The Finance Act 2025 (FA 2025) which received Royal Assent on 20 March 2025, implements legislation to abolish the remittance basis of taxation and replace it with a residence-based regime, commencing on 6 April 2025. FA 2025 also replaces domicile as the key factor in establishing liability to inheritance tax. Other changes include amendments of the rules determining excluded property status, the abolition of protected settlements status for offshore trusts, and changes to overseas workday relief. For information on these changes, see Practice Notes: The abolition of the remittance basis of taxation from 2025–26 and A new residence-based regime for IHT from 2025–26. See also: Finance Bill Tracking Service: Key dates (Finance Bill 2025) and Finance Act 2025. [Your] Will—[name of testator]—explanatory note This explanatory note explains the main provisions of your Will. Please read this explanatory note and your Will carefully. If, after reading this explanatory note and your Will,