We have assumed that: • the administration of the estate is governed by the law of England and Wales • the bank accounts in question all have a situs in England and Wales • the lack of information as to the source account of the funds should not, per se, be sufficient reason to cause the gift to fail Consider the following points: • if the gift is a specific gift, it would fail if the account were no longer in existence at the time of the testator’s death • if the gift is a demonstrative gift, however, it will remain payable, but out of the residue of the estate

The Digital Economy Act 2017 (DEA 2017) Section 4 and Schedule 1 to the Digital Economy Act 2017 (DEA 2017) implemented into the Communications Act 2003 (CA 2003) a revised Electronic Communications Code which replaced the previous Code on 28 December 2017. For guidance on the provisions of the Code, see Practice Notes: The Electronic Communications Code—code rights and The Electronic Communications Code—terminating and renewing code rights. For guidance on the provisions of the previous Code, see Practice Note: Previous Electronic Communications Code [Archived]. This Practice Note considers the requirements under the Electronic Communications Code for electronic network providers who have been designated as ‘Code operators’ under the Code to comply with certain requirements in order to demonstrate that they have sufficient funds to meet their liabilities. These requirements are set out under the Electronic Communications Code (Conditions and Restrictions) Regulations 2003 (the Code Regulations), SI 2003/2553. The Communications Act 2003 and the Digital Economy Act 2017 (Consequential Amendments to Secondary Legislation) Regulations 2017, SI 2017/1011—which deals with consequential amendments to secondary

On the settlement of P's personal injury or clinical negligence case, or receipt of an interim payment, the deputy must consider how best to invest the damages award. Standard 4(d) of the updated Deputy Standards Policy published by the Office of the Public Guardian (OPG) in February 2023 says property and financial affairs deputies ‘must try to get the best return possible on savings with the least amount of risk. The financial management of P’s estate must be optimised using appropriate and cost effective measures.’ Further guidance for professional deputies on Standard 4(d) is provided in the Deputy Standards—Guidance for Professional Deputies, also published by the OPG in February 2023. Following the judgment in Re ACC, a professional deputy should be careful to avoid a potential conflict of interests should they wish to appoint an associated company to manage P’s investments. This scenario is also dealt with in the OPG Deputy Standards—Guidance for Professional Deputies, which makes it clear if there is a conflict of interests

This glossary contains summaries and definitions of some of the key investment funds terms and phrases, including relevant tax and property terms. A Alternative investment fund (AIF) Any collective investment undertaking, including investment compartments of an AIF, that raises capital from a number of investors with a view to investing it in accordance with a defined investment policy for the benefit of those investors, and which is not a UK undertakings for collective investment in transferable securities (UCITS) (AIFM UK Regulations, SI 2013/1773, reg 3(1)). An AIF may invest in traditional or alternative investments and may be private or listed, authorised or unauthorised. Alternative investment fund manager (AIFM) A legal person whose regular business is managing one or more AIFs (AIFM UK Regulations, SI 2013/1773, reg 4(1)). ‘Managing AIFs’ means performing at least portfolio management or risk management for one or more AIFs (AIFM UK Regulations, SI 2013/1773, reg 4(2)). For more information (including types of AIFMs, transparency, reporting, organisational obligations and capital requirements of an AIFM), see: AIFM regime—overview and

Funeral arrangements Funeral arrangements are usually made by a member of the deceased’s immediate family. An executor appointed in the deceased’s Will may be required to undertake this responsibility if no one else is available. The PRs should check the Will to see whether the testator expressed any wishes as to the disposal of their body, but note that any such directions are not enforceable at law. However, compliance with the provisions of Article 8 of the European Convention for the Protection of Human Rights and Fundamental Freedoms 1950 is required: 'Everyone has the right to respect for his private and family life, his home and his correspondence' This means that the views of the deceased in relation to their funeral arrangements should be given due weight. This approach is not without doubt so caution should be exercised. Note that new, more sustainable funerary arrangements are being developed and the Law Commission ran a public consultation in this area from 4 June to 4 September 2025 as part of a wider continuing project on Burial, cremation

This is a type of regulated investment as defined in article 87 of the Regulated Activities Order.

CASE HUB ARCHIVED–this archived case hub reflects the position at the date of the acceptance of commitments on 26 October 2017; it is no longer maintained. See further, timeline and commentary. Case facts Outline CMA Chapter I CA98 investigation into allegedly anti-competitive membership rules of the Showmen’s Guild of Great Britain, the trade body representing travelling showmen attending funfairs (case 50243). Latest developments On 26 October 2017, the CMA formally accepted commitments from the Guild to address the competition concerns and, as a result, closed its investigation (subject to the acceptance by Guild members of the proposed rule changes). Under the commitments, the Guild will change its membership rules, including: • opening up Guild-run fairs to non-member showmen • reducing restrictions on rival fairs opening close to Guild fairs • increasing transparency, including publishing the Guild rules online and explicitly setting out objective criteria for membership. Guild members voted to confirm these changes in January 2018 (if the Guild membership had failed to vote in favour of the rule changes, the CMA reserved the right to re-open the investigation); the new rules

Nuclear materials are considered fungible on the basis they are mutually interchangeable. In practice this means that enriched uranium produced for a customer by a company providing enrichment services will not necessarily be derived from the actual uranium feedstock the customer in question originally supplied to the enricher - as long as the quantity of enriched uranium supplied and of course its quality, match what was originally agreed between the parties.

Two financial instruments which have the same legal rights and obligations as each other and are interchangeable

ARCHIVED: This archived Practice Note provides information on the special tax treatment of furnished holiday lettings prior to its abolition in the Finance Act 2025. It is for historical information only and is not maintained. Abolition of the special tax treatment of commercial letting of furnished holiday accommodation Finance Act 2025 (FA 2025) contained provisions which abolished the favourable treatment of furnished holiday lettings which met certain tests. Furnished holiday lettings businesses will therefore be treated in the same way as any other property letting business. The taxes affected by FA 2025 were: • Income tax, with effect from the tax year 2025–26 • Corporation tax, in relation to accounting periods beginning on or after 1 April 2025 • Capital allowances, in relation to periods of account beginning on or after 6 April 2025 for income tax purposes and in relation to accounting periods beginning on or after 1 April 2025 for corporation tax purposes • Capital gains tax, in relation to disposals made on or after 6 April 2025 (1 April 2025

HM Courts and Tribunals Service (HMCTS) has issued release notes 8 and 9 of 2025 regarding design changes to be made to the Family Public Law (FPL) HMCTS portal as to Form C110a document upload functionality and gatekeeping. The content in the document upload section has been updated so that it can apply to both applicant types, ie so that applicant local authorities and applicant 'respondent' solicitors can opt for documents to be kept confidential. Additionally, the document type named 'statement' is now available in the drop-down menu for document type and can be uploaded at the application stage. In relation to gatekeeping, the 'circuit judge (Section 9)' option has been removed and instead a senior judge 'high court judge' option can be selected, or users can specify ‘circuit judge’ and add ‘with a section 9 ticket’ in the free text. The release note highlights that allocation proposal reasons is one of the key areas of C110a which gatekeepers use to make their gatekeeping decision, but that many of the reasons given are inadequate and vague, for example ‘due to the complexity of the case’. The 'give reason' box has therefore been updated to explain the purpose of the information.

The UK Parliament has published two further documents of amendments to be discussed in the House of Lords Special Public Bill Committee meeting, included a marshalled list of amendments. The Special Public Bill Committee meeting will take place on 27 March 2024.