1 General Date [Insert date] Name and job title of person completing this form [Insert name][Insert job title] Client/matter reference number [Insert number] Conducting fee earner [Insert name] Client name [Insert name] Matter description [Insert description] 2 Reason client/matter is high-risk Is the client or the matter high-risk? ☐ Client☐ Matter☐ Both Reason client/matter is high risk: As stated in the client or matter risk assessment form. [Insert] 3 Monitoring 3.1 File audit/review Date last file review/audit conducted [[Insert date] OR None] Any notable findings from last review/audit? ☐ Yes—provide details ☐ No 3.2 The client Are the client contact details up to date? ☐ Yes☐ No—add an action point at section 5 Any

Organisations subject to the Money Laundering, Terrorist Financing and Transfer of Funds (Information on the Payer) Regulations 2017 (MLR 2017), SI 2017/692, as amended, must: • apply enhanced customer due diligence (EDD) measures and enhanced ongoing monitoring in any transaction or business relationship with a person established in a FATF call for action country • not rely on a third party established in a FATF call for action country The requirement to apply EDD for FATF call for action countries applies where there is a relevant transaction and establishment in a FATF call for action country. A relevant transaction is a transaction in relation to which you are required to apply client due diligence (CDD) measures under the MLR 2017, SI 2017/692, reg 27 and being established in a country means: • in the case of a legal person, being incorporated in or having its principal place of business in that country, or, in the case of a financial institution or a credit institution, having its principal regulatory authority in that country, and • in the

A mobile telephony protocol, also called 3.5G (or .3½G.). It is a packet-based data service with data transmission up to 8-10 Mbit/s (and 20 Mbit/s for MIMO (Multiple-Input Multiple-Output) systems) over a 5 MHz bandwidth in W-CDMA downlink. HSDPA implementation includes Adaptive Modulation and Coding (AMC), MIMO, Hybrid Automatic Repeat Request (HARQ), fast scheduling, fast cell search, and advanced receiver design.

Law360: A London court refused on 25 April 2024 to let the owner of a boat that sank in a Corfu marina pause English proceedings over liability for the accident in favour of pursuing the matter in Greece, where the payout cap would be higher.

A course of education or research leading to a university degree or equivalent.

This Practice Note provides an overview of the public law obligations of higher education institutions (HEIs) that are enshrined in statute or funding requirements. It covers freedom of speech as provided for by section 43 of the Education (No 2) Act 1986 (E(No 2)A 1986), academic freedom, the prevent and equality duties in an HEI context, as well as fair access and participation obligations to promote and encourage admissions from under-represented admissions groups. The relationship between an HEI and its students is rooted in private contract but also has public law characteristics. That is because although education is delivered to individuals as a service in exchange for fees, HEIs have a clear societal function and are subsidised by public funding. Legislative change has extended some of these public law duties and exacerbated tension between protected freedoms and limited rights. This Practice Note provides an overview of the core higher education (HE) specific public law duties and how they are continuing to evolve. Freedom of speech Freedom of expression (which includes

The UK higher education (HE) sector has been resistant to adopting the sort of standardised contractual documentation that has been commonplace in other education sub-sectors for decades. Even so, all HE providers have student contracts designed to capture key obligations and comply with consumer law and student protection requirements. This Practice Note considers the legal relationship between students and their HE providers, focusing on how and when this relationship is distilled into contractual form. It also covers regulatory requirements derived from legislation and the impact of regulatory oversight. Legal status of relationship with students Universities may be constituted in several different ways. Generally, universities have been created either by Royal Charter (eg Oxford and Cambridge) or by specific Acts of Parliament (eg University of London). They may also be companies registered under the Companies Act 2006. See Practice Note: University governance in England. HE corporations were created by the Education Reform Act 1988, which also gave further education (FE) institutions meeting statutory enrolment criteria the status of bodies corporate. The Further and Higher Education

FORTHCOMING CHANGE relating to the modernisation of stamp taxes on shares framework: Stamp duty and SDRT will, in 2027, be replaced with a single, self-assessed tax on transfers of securities, the securities transfer tax (STT) (formerly referred to as the securities transfer charge or STC), that will be paid (and reported) through electronic transfer systems such as CREST or, where appropriate, a new online portal. Draft legislation for the STT was published on 13 July 2026, along with explanatory notes, a policy paper and the outcome of the higher rate 1.5% stamp tax consultation. Subject to exemptions, the STT draft legislation includes a main charge of 0.5% for agreements to transfer chargeable securities to another person for consideration in money or money’s worth and, for transfers to a clearance service (CS) or depositary receipt issuer (DRI), a higher-rate charge of 1.5%. The main charge arises when an agreement is made or, in the case of a conditional agreement, when the conditions are satisfied, although, where the agreement is not electronic, the STT charge arises when

The higher rates surcharge of stamp duty land tax (SDLT) apply to: • purchases of certain additional residential properties by individuals, and • purchases of residential properties by purchasers who are not individuals regardless of whether they hold any other residential properties The higher rates surcharge is 5% (ie 5% more than the standard residential property rates of SDLT) with effect for land transactions with an effective date on or after 31 October 2024 (subject to transitional provisions—see ). This was increased from the initial 3% surcharge which originally applied. For the applicable rates of SDLT, see Practice Note: Rates of SDLT. By introducing the higher rates surcharge, the government aims to support owner-occupiers and first time buyers by making it more expensive to buy additional property such as second homes and buy-to-let properties. This Practice Note looks at when the higher rates surcharge applies and the interaction with other SDLT provisions. The higher rates surcharge is referred to as the higher rates of SDLT. There is also a single higher rate