FORTHCOMING CHANGE: The government is exploring options to potentially simplify the process and administration of double tax treaty (DTT) relief from UK withholding tax on payments of UK source yearly interest to non-UK lenders. For more information on the consultation published on 13 July 2026, see News Analysis: Legislation Day: Draft Finance Bill 2027—Tax analysis—Finance. The double taxation treaty passport (DTTP) scheme is an alternative to the normal certified procedure for claiming (full or partial) relief under a relevant double tax treaty (DTT) from UK taxation of UK source yearly interest paid to a non-UK lender that is entitled to such relief. If that application is successful, the borrower making a payment of UK source yearly interest is relieved (fully or partially in accordance with the relevant DTT between the UK and the lender’s jurisdiction of residence) of the obligation to withhold, and account to HMRC, for the UK income tax that would otherwise be due in respect

This how-to guide provides a high-level summary of the procedural steps that a claimant should take to make an application for judicial review. The steps up to the court’s determination on whether to grant permission to apply for judicial review will be considered. For the grounds of judicial review that may be relied on and the remedies that may be obtained, see the Practice Notes on this topic: Grounds of judicial review—illegality, Grounds of judicial review—unreasonableness, Grounds of judicial review—procedural impropriety, Grounds of judicial review—breach of legitimate expectation and Remedies in judicial review. Send a letter before claim and comply with the pre-action protocol Where one considers a body exercising a public function has made a potentially unlawful decision, one should, if the relevant judicial review time limit permits (more on which is discussed below), draft a letter to that body setting out the grounds on which the decision is legally challenged and what they want the body to do. The detailed steps to be followed and the format and information that should be in such a

When do you need to apply for planning permission under the Town and Country Planning Act 1990? Pursuant to section 57 of the Town and Country Planning Act 1990 (TCPA 1990), planning permission is required for ‘the carrying out of any development of land’. ‘Development’ is defined in TCPA 1990, s 55(1) as: • the carrying out of building, engineering, mining or other operations in, on, over or under land, or • the making of any material change in the use of any buildings or other land Planning permission is therefore required for operational development and material changes of use. See Practice Notes: Operational development and Material change of use. Who can apply for planning permission? Anyone can make a planning application for the development of land; the applicant does not need to own the land to which the application relates. However, the applicant must inform freehold and leasehold owners of the land to which the application relates before submitting the planning application, see Practice

The Migrant Victims of Domestic Abuse Concession (MVDAC or the Concession) allows persons on qualifying partner visas, who have been victims of domestic abuse, to apply for a short grant of leave in their own right. It is a Home Office policy concession that operates outside of the Immigration Rules. The MVDAC was introduced on 16 February 2024, replacing the Destitute Domestic Violence Concession (DDVC), which had operated in various forms since 16 June 1999 in an effort to help victims of domestic abuse during their probationary period of leave. The MVDAC has no application fee, no Immigration Health Surcharge and relies on the submission of a short form, which can be sent by email. Decisions are subject to a service standard of five working days. This can take longer, especially where biometrics are requested. Key resources Home Office guidance Migrant Victims of Domestic Abuse Concession caseworker guidance Application form Migrant Victims of Domestic Abuse Concession (GOV.UK) The MVDAC The MVDAC allows those

Opposing a winding-up petition Establishing a debt There is no requirement to serve a statutory demand on a company before presenting a winding-up petition in respect of it. It was a long established principle that winding-up proceedings should not be commenced where the petition debt is genuinely disputed on substantial grounds, and that it was an abuse of process to seek to use the winding up court as a debt collection agency. However, in Sell Your Car With Us Ltd v Sareen, the judge held that a creditor owed an undisputed debt has a right to petition the court for winding-up. It is therefore prudent for a creditor to issue a statutory demand before commencing winding-up proceedings, in order to establish an undisputed debt, unless a judgment debt is already established. For further reading on the Sell Your Car With Us Ltd v Sareen decision, see News Analysis: Insolvency proceedings as a permitted method of debt collection (Sell Your Car With Us Limited v Sareen). Section

This Practice Note provides practical guidance on the application to suspend any trade remedy. It provides guidance on the legal basis that allows the UK’s Trade Remedies Authority (TRA) to suspend the trade remedy that has been applied for. It further provides practical guidance on the application process for the suspension of any trade remedy. Introduction In terms of the UK’s trade remedy legislative framework is it possible to apply to temporarily suspend the application of a trade remedy measure (in other words, anti-dumping duties, countervailing measures and safeguard measures). Legal basis for suspensions The Taxation (Cross-border Trade) Act 2018 sets out that regulations may make provision for the TRA to recommend to the Secretary of State that the application of an anti-dumping duty, countervailing measure or safeguard measure. In terms hereof the regulations must ensure that the TRA can only make the recommendation to suspend a trade remedy if the TRA is satisfied that the market conditions have temporarily changed such that the injury caused to the UK industry would be unlikely to

The inherent jurisdiction refers to the ability of the High Court to make declarations and orders to protect adults who have mental capacity to make relevant decisions but are vulnerable and at risk from the actions or inactions of other people. It can be thought of as a safety net. See Practice Note: Inherent jurisdiction of the high court relating to vulnerable adults. Does the person qualify as a vulnerable adult? It is essential to identify whether the individual in question qualifies as a vulnerable adult under the inherent jurisdiction. According to Munby J in Re SA, the inherent jurisdiction can be exercised in relation to a vulnerable adult who, even if not incapacitated by mental disorder or mental illness, is, or is reasonably believed to be, either under constraint, subject to coercion or undue influence, or for some other reason, deprived of the capacity to make the relevant decision or disabled from giving or expressing a real and genuine consent. The practitioner must gather

This short guide sets out the steps to be followed to appoint a company secretary. For a thorough, practical guide to the legislation, case law and procedure regarding the appointment of a company secretary, see: Practice Notes: Appointment of a company secretary and Company secretary—role, responsibilities and liabilities and Flowchart: Appointment of a company secretary—flowchart. Check if the company is required to have a company secretary Only public companies are required by the Companies Act 2006 (CA 2006) to have a company secretary. Private companies are not required by the CA 2006 to have a company secretary, but its articles of association might require that it appoints one, or the company may wish to appoint a company secretary despite not being required to do so. Older statutory provisions applying to companies before April 2008 did require private companies to have a company secretary. For details on the way in which these provisions could continue to have impact on private companies incorporated before April 2008, see Practice Note: Appointment of a company secretary. Determine

This Practice Note is a ‘how to’ guide on appointing a distributor. It includes a summary of what distribution is, an explanation of alternative routes to market, what to consider before selecting a distributor and practical guidance on negotiating a distribution contract. What is a distributor? Distribution is an arrangement under which party A, the distributor, buys goods from party B, a manufacturer, wholesaler or reseller, and resells them on its own behalf. Distribution is commonly used where a manufacturer needs help in bringing products to a particular market; for example, in an overseas territory with which the manufacturer is not sufficiently familiar or connected, or where the manufacturer does not have (and does not wish to maintain) a customer-facing market presence. A distributor buys from a manufacturer and sells to the customer as an independent contractor, applying a mark-up to the manufacturer's sale price. For this reason, a distributor is referred to as a reseller in some jurisdictions. Title to the products concerned passes to the distributor, and the distributor, not the manufacturer, has

This Practice Note is a ‘how to’ guide on appointing a franchisee. It includes a summary of what franchising is, an explanation of alternative routes to market, factors to consider before selecting a franchisee, and principal matters to consider when negotiating a franchisee agreement. What is franchising? Franchising is a business model where one party, the franchisor (A), grants another party, the franchisee (B), the right to distribute A’s products or services using A’s established brand, business methods, processes, technology and systems in exchange for fees or royalties paid to the franchisor. Franchising involves a contractual relationship where the franchisor provides the franchisee with a proven business concept, brand recognition, training, ongoing support, and access to marketing materials and resources. The franchisee, in turn, agrees to follow the franchisor's established business methods, adhere to brand standards, and pay fees or royalties for the support and benefits received. Franchising exists in various forms. The franchisee can sell the franchisor’s products or services under the franchisor's established brand name, eg fast-food chains and retail stores. The franchisee

Who is intended as a new trustee? A person with legal capacity to hold and manage property can be a trustee (see Practice Note: Trustees—appointment of trustees), and a corporation may also act in this role provided it is able to do so (see Practice Note: Trust corporations for law firms). The intended trustee must understand their roles and responsibilities, which have been described as potentially onerous. Is there a trust instrument and, if so, what powers does it contain for appointing new trustees? The power to appoint new trustees may be reserved to the settlor during their lifetime, with the power passing to the trustees at death, or the settlor may elect that the power should be held by someone else. Trust deeds frequently give the current trustees the power of appointment of new trustees. Failing, or in addition to, any express powers, are statutory powers applicable? Trustee Act 1925, s 36(1) Unless expressly excluded, Section 36(1) of the Trustee Act 1925 (TA 1925) provides a power to appoint new trustees where

This Practice Note is a ‘how to’ guide on appointing a sales and marketing agent. It includes a summary of what agency is, an explanation of alternative routes to market, factors to consider before selecting a sales and marketing agent, and practical guidance on negotiating an agency agreement. It considers the appointment of a sales and marketing agent where the agent promotes the sale of the principal’s products and makes representations about the characteristic properties of the products, as well as acting as sales agent with the authority to conclude binding contracts on behalf of the principal. What is agency? Agency is a relationship under which a principal appoints an agent to act under their direction and on their behalf for specified purposes. In essence, the principal grants authority to the agent to perform certain acts or make certain decisions for which the principal is generally considered liable. Such authority may be express, implied, apparent or ostensible. For more information, see Practice Note: Scope and authority of the agent. An agent may be appointed