Where the Pensions Regulator or the Pensions Regulator's Determinations Panel (the Panel) makes or issues: • a determination under the Pensions Regulator's Standard Procedure, or • a final notice under the Pensions Regulator's Special Procedure, that determination or final notice (jointly referred to in this Practice Note as a determination) may be referred to the Upper Tribunal for a reconsideration of the matter. For further information on the Determinations Panel and the Standard and Special Procedures, see Practice Note: The Pensions Regulator’s Determinations Panel. This referral power is particularly useful to a person who is detrimentally affected by a determination (eg a determination imposing a contribution notice or financial support direction on that person), as it effectively gives that person a forum to appeal that determination. While references to the Upper Tribunal are free of charge, each party will usually bear their own costs and the Upper Tribunal may impose an adverse cost order in certain circumstances. For further information, see Cost awards, below. Upper Tribunal referrals have given rise

This short ‘how to’ guide sets out the steps to be followed to change a company’s name. For a thorough, practical guide to the legislation, case law and procedure regarding the changing a company’s name, see: • Practice Note: Company names and business names • Practice Note: Changing a company's name, and • Flowchart: Changing a company's name—flowchart Check permissibility of name Before proceeding with the steps to change a company’s name, the company should check if it is permissible under relevant legislation and should be aware of the restrictions in relation to company names, including considering the following: • the name of a company must end with the appropriate words or abbreviation (ie plc or public limited company or ltd or limited, or Welsh language equivalent) • the name must not be the ‘same as’ or ‘too like’ that of another registered company • the name must not be offensive or constitute a criminal offence or intended to facilitate fraud • the name cannot include any words or terms which might give the impression

There are some common scenarios where a practitioner will be asked to check the validity of a Will after the testator’s death: often when instructed by the executors to prepare the application for probate and act in the estate administration, when acting for an individual who may seek to challenge the validity of the Will or when acting for a beneficiary who simply seeks confirmation as to the Will’s effect (assuming they have access to a copy). Even where the client’s instructions do not relate specifically to the validity of the Will, the practitioner should always check the Will’s validity at the outset of an estate administration. To check if a Will is valid, the practitioner needs to look at the following elements: • physical state of the Will • formalities set out in section 9 of the Wills Act 1837 • contents of the Will and construction of the Will clauses where there is ambiguous or apparently missing wording • testamentary capacity, knowledge and approval and lack

For general information on the powers and duties of trustees, see: Trustees—overview. Precedents relating to the appointment of trustees are listed in Practice Note: Fast find key trust precedents. First steps Where the need for a new trustee has arisen, either because a current trustee wishes to retire, or because there is a perceived need to recruit a trustee with specific expertise, the trustees should draft a short ‘job description’ setting out what skills, experience and knowledge are needed. The next step is for the trustees to agree a process for recruitment and allocate responsibilities for that process, taking into account any process stipulated by the trust documents. The trustees may also seek the views of the beneficiaries; this could be done by way of consulting with the settlor, if still alive, or a protector. Identifying potential trustees The most obvious way of finding potential candidates is through personal recommendation or word of mouth. In principle, any person connected with the trust, whether a trustee or beneficiary, can propose a candidate. In fact, where

This is a practical step-by-step ‘how to’ guide to help a UK company choose the most appropriate type of share-based incentive scheme for its remuneration arrangements. For more detailed analysis on the considerations set out in this guide, see also Practice Notes: Introduction to employee share ownership schemes, Selecting the right share scheme, The advantages and disadvantages of each share incentive arrangement and Questionnaire to select the right type of share scheme. 1. Decide who the scheme is for Decide whether the scheme should be offered to all eligible employees or only to selected people. Identify whether employees, executive directors, non-executive directors, consultants or other non-employees should take part (as non-employee participants can have company law and regulatory implications, and can impact on eligibility to participate in statutory tax-advantaged plans—see Practice Notes: The Companies Act definition of employees' share scheme and its implications and Selecting the right share scheme). Check whether any proposed participant already owns a significant number of shares or options, as this can affect eligibility for

This Practice Note provides practical guidance on how an exporter can claim preference under the rules or origin when trading under the Australia and United Kingdom Free Trade Agreement (Aus-UK FTA). Introduction In order for exports of goods to benefit from the preferential tariff treatment provided for by the Aus-UK FTA, the exported product must comply with the rules of origin criteria set out in the Aus-UK FTA. For guidance on the preferential treatment that goods benefit from under the Aus-UK FTA, see Practice Note: Trade in goods under the Aus-UK FTA. For guidance on the rules of origin criteria that goods must adhere to in order to benefit from the preferential treatment, see Practice Note: Rules of origin of the Aus-UK FTA. Claiming preferential treatment for goods Both parties must allow an importer to make a claim for preferential tariff treatment. Such a claim may be based on a declaration of origin completed either by: • the exporter • the producer • in the case of an exporter or producer in Australia,

This Practice Note provides practical guidance on how an exporter can claim preference under the rules or origin when trading under Comprehensive and Progressive Trans-Pacific Partnership (CPTPP). Introduction For exported goods to benefit from the preferential tariff treatment provided for by the CPTPP, the exported product must comply with the rules of origin criteria set out in the CPTPP. For guidance on the preferential treatment that goods benefit from under the CPTPP, see Practice Note: UK’s trade in goods under the Comprehensive and Progressive Agreement for Trans-Pacific Partnership. For guidance on the rules of origin criteria that goods must adhere to in order to benefit from the preferential treatment, see Practice Note: Rules of origin under the CPTPP. Claiming preferential treatment for goods Each party to the CPTPP must allow an importer to make a claim for preferential tariff treatment based on a certificate of origin completed by the exporter, producers or importer. It’s possible that an importing party may: • require the importer to submit documentation or information supporting the certificate of

This Practice Note provides practical guidance on how an exporter can claim preference under the rules or origin when trading under Comprehensive and Progressive Trans-Pacific Partnership (CPTPP) specifically for textile products. Introduction For exported goods to benefit from the preferential tariff treatment provided for by the CPTPP, the exported product must comply with the rules of origin criteria set out in the CPTPP. For guidance on the preferential treatment that goods benefit from under the CPTPP, see Practice Note: UK’s trade in goods under the Comprehensive and Progressive Agreement for Trans-Pacific Partnership. For guidance on the rules of origin criteria that goods must adhere to in order to benefit from the preferential treatment, see Practice Note: Rules of origin under the CPTPP. This Practice Note deals specifically with the claiming of preferential tariff treatment for textile products under the CPTPP. For guidance on how to claim preferential tariff treatment for all other products under the CPTPP, see Practice Note: How to claim preference under the CPTPP. Claiming preferential

This Practice Note provides practical guidance on how an exporter can claim preference under the rules or origin when trading under UK and EU Trade and Cooperation Agreement (UK-EU TCA). Introduction For exported goods to benefit from the preferential tariff treatment provided for by the UK-EU TCA, the exported product must comply with the rules of origin criteria set out in the UK-EU TA. For guidance on the preferential treatment that goods benefit from under the UK-EU TCA, see Practice Note: Trade in goods under the UK-EU Trade and Cooperation Agreement. For guidance on the rules of origin criteria that goods must adhere to in order to benefit from the preferential treatment, see Practice Note: Rules of Origin of the UK-EU Trade and Cooperation Agreement. Claiming preferential treatment for goods The UK and the EU must allow an importer to make a claim for preferential tariff treatment on importation. The importer must be responsible for the correctness of the preferential claim. Such a claim must be based on applicable proof of

This Practice Note provides practical guidance on how an exporter can claim preference under the rules or origin when trading under UK and India Comprehensive Economic and Trade Agreement (UK-India CETA). Introduction For exported goods to benefit from the preferential tariff treatment provided for by the UK-India CETA, the exported product must comply with the rules of origin criteria set out in the UK-India CETA. For guidance on the preferential treatment that goods benefit from under the UK-India CETA, see Practice Note: Trade in goods under the UK-India CETA. For guidance on the rules of origin criteria that goods must adhere to in order to benefit from the preferential treatment, see Practice Note: Rules of origin under the UK-India CETA. Claiming preferential treatment for goods The UK and India must allow an importer to make a claim for preferential tariff treatment. Such a claim must be based on applicable proof of origin as follows: • for importers in the UK, an applicable proof of origin must be: ◦ an origin declaration

This Practice Note provides practical guidance on how an exporter can claim preference under the rules or origin when trading under UK and Japan Comprehensive Economic Partnership Agreement (UK-Japan CEPA). Introduction For exported goods to benefit from the preferential tariff treatment provided for by the UK-Japan CEPA, the exported product must comply with the rules of origin criteria set out in the UK-Japan CEPA. For guidance on the preferential treatment that goods benefit from under the UK-Japan CEPA, see Practice Note: Trade in goods under the UK-Japan CEPA. For guidance on the rules of origin criteria that goods must adhere to in order to benefit from the preferential treatment, see Practice Note: Rules of origin under the UK-Japan CEPA. How may preference be claimed? A claim for preferential tariff treatment must be based on either: • a statement made by the exporter that the product is originating in terms of the UK-Japan CEPA rules of origin, or • the importer’s knowledge that the product is originating in terms of the UK-Japan CEPA

This Practice Note provides practical guidance on how an exporter can claim preference under the rules or origin when trading under UK and Southern African Customs Union (SACU) and Mozambique Economic Partnership Agreement (UK-SACUM EPA). Introduction For exported goods to benefit from the preferential tariff treatment provided for by the UK-SACUM EPA, the exported product must comply with the rules of origin criteria set out in the UK-SACUM EPA. For guidance on the preferential treatment that goods benefit from under the UK-EU TCA, see Practice Note: Trade in goods under the UK-SACUM EPA. For guidance on the rules of origin criteria that goods must adhere to in order to benefit from the preferential treatment, see Practice Note: Rules of origin under the UK-SACUM EPA. Manner in which preferential treatment may be claimed When products originating in a SACU Member State or Mozambique is imported into the UK or when products originating in the UK is imported into a SACU Member State or Mozambique, preferential treatment may be claimed on submission of either: