This Practice Note details the approach taken by the courts when dealing with an application under Part III of the Matrimonial and Family Proceedings Act 1984 (MFPA 1984) or Schedule 7 to the Civil Partnership Act 2004 (CPA 2004) following an overseas divorce or dissolution of civil partnership, including key case law. It also considers the impact of delay, the importance of a valid marriage and a recognised divorce/dissolution, and the court’s ability to order interim maintenance (including provision for legal funding). The court’s approach to the disposal of the substantive application for financial relief after an overseas divorce or dissolution is determined by both the legislative provisions at MFPA 1984, s 18 (or the mirror provisions in CPA 2004, Sch 7 Pt 1) and guidance given by the courts, primarily the decision of the Supreme Court in Agbaje v Agbaje, which remains the leading case. Before an application can be made, the applicant must obtain the court’s leave (permission). Obiter dicta in Agbaje (at para [33]) about the grant of

Under Part III of the Matrimonial and Family Proceedings Act 1984 (MFPA 1984) spouses who have been divorced overseas and who have a connection with England and Wales may apply for financial remedies in this jurisdiction to alleviate the consequences of no, or no adequate, financial provision being made by a foreign court. Mirror provisions apply in relation to dissolution of an overseas civil partnership (or its equivalent) under Schedule 7 to the Civil partnership Act 2004 (CPA 2004). This Practice Note sets out the jurisdiction of the courts in England and Wales to make financial orders under MFPA 1984, Pt III and CPA 2004, Sch 7. It also considers the court’s approach to applications for permission (leave), details the factors considered by the court and the range of orders available. See also Practice Notes: Financial relief after overseas divorce—court’s approach and case law and Financial relief after overseas divorce—procedure. Who may apply? MFPA 1984, Pt III/CPA 2004, Sch 7 provides that an application for financial relief may be made where:

This Practice Note sets out the procedure on an application for permission to issue an application for financial relief under Part III of the Matrimonial and Family Proceedings Act 1984 (MFPA 1984) or Schedule 7 to the Civil Partnership Act 2004 (CPA 2004) following an overseas divorce or dissolution of civil partnership. It also considers the procedural steps following the issue of a substantive application, the allocation of proceedings, requirements for permission (leave), setting aside a grant of permission and setting aside and preventing dispositions. See also Practice Notes: • Financial relief after overseas divorce—jurisdiction, grant of leave and legislative provisions, and • Financial relief after overseas divorce—court’s approach and case law Jurisdiction For information about the jurisdictional requirements for an application, see Practice Note: Financial relief after overseas divorce—jurisdiction, grant of leave and legislative provisions. For information about the requirement that the foreign decree/order be recognised in this jurisdiction, see: Importance of a recognised divorce/dissolution. For information about the requirement that the parties’ marriage/civil partnership is valid or at least void, see: Importance of

Family analysis: The recent Court of Appeal judgment in Norman v Norman clarified the law on anonymising reports in financial remedy proceedings. The wife had applied for an extension of an anonymity order made in 2011, and the case had been litigated over many years and through many courts. Duncan Brooks, barrister at QEB, discusses the decision.

A financial order is a type of 'financial remedy' within proceedings for divorce, dissolution, judicial separation or nullity.

An application within existing financial remedy proceedings is made using the procedure under Family Procedure Rules 2010 (FPR 2010), SI 2010/2955, Pt 18, supplemented by FPR 2010, PD 18A. See Practice Notes: • FPR 2010, Part 18—other applications in proceedings • FPR 2010, Part 18 applications—procedure The application is made using Form D11. If the applicant wishes to rely on matters in the application form as evidence, it must be verified with a statement of truth as set out in FPR 2010, SI 2010/2955, Pt 17. A statement in support of the application is not required to be filed by FPR 2010, SI 2010/2955, 18.8(2), unless another rule or practice direction requires

A pension sharing order is an order made under section 24B of the Matrimonial Causes Act 1973 (MCA 1973) (or civil partnership equivalent) requiring a pension provider to in effect partition a pension and transfer a specified amount or proportion of that pension into a new pension pot for the benefit of the receiving spouse. Unlike a pension attachment order, it operates on the fund so as to create a separate pension provision. This avoids the difficulties that can arise from the reduction of the value of pension payments by taking a lump sum, or payments potentially ceasing on the death of the paying spouse where a pension attachment order is made. For more information see Practice Notes: Pension sharing orders and Pension attachment

This Practice Note summarises the general obligations of a company and its directors in relation to annual accounts and reports as set out in Part 15 of the Companies Act 2006 (CA 2006). In particular, it deals with obligations relating to the preparation of the accounts, the directors’ report and the strategic report and the approval, signing, publication, laying and filing of the accounts and reports. The issue of liability for false or misleading statements in, or omissions from, the annual report and accounts is also covered. Other specific obligations in CA 2006 relating to accounts and reports will vary according to whether the company qualifies as small, medium-sized, quoted or unquoted. In relation to these specific obligations and for further information on when they apply, see Practice Notes: • The small companies regime • The medium-sized companies regime • The quoted companies regime • The unquoted companies regime. For an overview of the statutory reporting regime itself, see Practice Notes: Accounts and reports—an outline of the statutory framework and Accounts

ARCHIVED: This archived Practice Note is for background information only and is not being maintained. No new financial reporting orders can be made in England, Wales, Scotland or Northern Ireland from 3 May 2015. All existing financial reporting orders will remain active until their terms expire and the existing offence of breaching an order will remain available in relation to those orders until their expiry. Serious crime prevention orders are the sole means of imposing financial reporting requirements on a person convicted of a serious offence after this date. For further information see Practice Note: Serious crime prevention orders. Making a financial reporting order A financial reporting order (FRO) is made following conviction for a listed offence in addition to sentencing a defendant. The court only made an order if it was satisfied that the risk of the defendant committing another listed offence was sufficiently high to justify doing so. The listed offences are: • the offence of false accounting under section 17 of the Theft Act 1968: • the following offences under

[Print on letterhead of reporting accountant] The Directors [Insert name and address of issuer] and [Insert name and address of nominated adviser] [Insert date] Dear [insert text] [Insert name of issuer] (the Company): Application for admission to AIM — Financial Reporting Procedures We

[Print on letterhead of reporting accountants] The Directors [Insert name and address of company] and [Insert name and address of sponsor] [Insert date] Dear [insert text] [Insert name of company] (the Company): Application for admission to listing on the Official List of the Financial Conduct Authority and to trading on the main market for listed securities of the London

This Checklist will assist organisations in navigating the requirements of the financial sanctions regime and flags recommendations for good practice. It should be read in conjunction with subtopic: Sanctions compliance, or, for law firms, Sanctions—law firm compliance. Senior management responsibility Requirement Compulsory or recommended? Comments (if any) ☐ Ensure there is a high level of senior management awareness of the organisation's obligations regarding financial sanctions. Recommended Financial Conduct Authority (FCA) Handbook, FCTR 8.3.1 and FCG 7.2.1.See Precedents:—Memorandum to board/senior management accompanying financial sanctions policy—Message from CEO reinforcing the financial sanctions policy (Insert any comments you may wish to make regarding your organisation’s arrangements) ☐ Ensure senior management is involved in sanctions policy setting and the authorisation (where appropriate) of new business relationships. Recommended FCA Handbook, FCTR 8.3.1.See Precedents:—Memorandum to board/senior management accompanying financial sanctions policy—Message from CEO/Senior Member/Senior Partner on the introduction of a financial sanctions policy—Message from CEO reinforcing the financial sanctions policy—Financial sanctions policy (Insert any comments you may wish to make regarding your organisation’s arrangements) ☐