When an individual (P) no longer has the requisite mental capacity to carry out their functions as a trustee, an application may need to be made to the Court of Protection (CoP) to remove them and, sometimes, to appoint a new trustee in their place. This is the case even where P has a property and affairs deputy, as section 20(3) of the Mental Capacity Act 2005 (MCA 2005) prevents the deputy from exercising any powers vested in P as a trustee. This does not mean that the person appointed as deputy cannot also be appointed as a trustee, but they are distinct and separate roles and require separate applications. The position is slightly different in respect of attorneys acting under lasting powers of attorney (LPAs) and enduring powers of attorney (EPAs), who may acquire trustee functions in respect of trusts of land under the Trustee Delegation Act 1999 (TDA 1999). An LPA or EPA attorney may exercise the donor’s trustee powers under TDA 1999

This Practice Note is aimed at in-house lawyers and privacy and compliance professionals in private commercial organisations. It explains why, when and how to complete a data protection impact assessment (DPIA) on a new or existing surveillance camera or CCTV project or system. It takes you through the key points of a DPIA, based on a template and guidance produced by the Biometrics and Surveillance Camera Commissioner (BSCC) and Information Commission’s Office (ICO), and takes into account the requirements of the UK General Data Protection Regulation (UK GDPR), Assimilated Regulation (EU) 2016/679. A DPIA does what the name suggests—it’s a way of assessing the data protection impact of a particular project or process on any affected individuals. Generally, a DPIA is conducted at the start of a project which could have data protection or privacy implications, eg rolling out a new document management or HR system. A DPIA will enable you to: • systematically and thoroughly analyse how the project will affect individuals’ privacy, and • ensure privacy risks are minimised

Forthcoming change: Further to the Government's response to the Ministry of Justice’s and Office of the Public Guardian (OPG)’s consultation Modernising Lasting Powers of Attorney, the Powers of Attorney Bill received Royal Assent on 18 September 2023, becoming the Powers of Attorney Act 2023 (PAA 2023). PAA 2023 will introduce changes to the Mental Capacity Act 2005 (MCA 2005) to create a more modern lasting power of attorney (LPA) service. The changes will include: (i) introducing regulations to allow those involved in making an LPA to select whether to sign the LPA digitally or on paper; (ii) removing the ability for attorneys to register an LPA so that only the donor will be permitted to register; (iii) introducing regulations governing identification verification requirements in relation to registration applications; (iv) providing for a single route for registration objections to the OPG and widening the group of people who can lodge an objection to include third parties and not just those named in the LPA; and (v) making

A data protection impact assessment (DPIA) does what the name suggests—it’s a way of assessing the data protection impact of a particular project or process on any affected individuals. This Practice Note explains: • what a DPIA is • whether you have to conduct DPIAs, and if so • who should conduct the assessment, and • how It also explains the overlap with privacy impact assessments (PIAs) and data protection by design and default (DPbDD). Precedent: Data protection impact assessment—DPIA reflects the requirements of the UK GDPR. See also Precedent: Data protection impact assessment—DPIA—short form, which is based on a template issued by the Information Commission’s Office (ICO). The ICO guidance on DPIAs can be found in two locations: Data protection impact assessments and Data Protection Impact Assessments (DPIAs). What is a data protection impact assessment? A DPIA is a tool that can help you: • identify and minimise the data protection risks of new projects, and • meet individuals’ expectations of privacy Generally, a DPIA

This Practice Note provides guidance on filling out a landlord’s warning notice and a tenant’s declaration for the purposes of contracting out of the Landlord and Tenant Act 1954 (LTA 1954)—ie excluding LTA 1954, ss 24–28 in relation to a new business tenancy in order to avoid giving the tenant statutory security of tenure. Detailed content and guidance on contracting out of LTA 1954 including: • leases to which LTA 1954 applies • when and how to serve a landlord’s notice, and • when and how to make a tenant’s declaration or statutory declaration can be found in Practice Note: Contracting out of the Landlord and Tenant Act 1954—procedures, timing and pitfalls and Contracting out of the Landlord and Tenant Act 1954—procedure for a new lease—checklist which should both be consulted before using this guide. This Practice Note assumes a basic understanding of the background to, and the mechanics of, the contracting out process and simply aims to

Shares in a company can be held in certificated form or uncertificated form. Shares in a company are held in certificated form if the company has, or should have, issued a physical share certificate in respect of the shares. Shares in a company are held in uncertificated form if they are held electronically; a company need not, and will not have, issued a physical share certificate in respect of such shares. For more on the distinction between certificated shares and uncertificated shares, see Practice Note: Transfer of shares—law and procedure. The way in which a transfer of shares takes effect depends, in part, on whether those shares are held in certificated form or in uncertificated form. A transfer of certificated shares will usually involve a physical instrument of transfer, while a transfer of uncertificated shares will be effected electronically. If a shareholder wishes to transfer certificated shares in a company, as part of that process they must usually complete and execute an instrument of transfer. The form that an instrument of transfer takes

This Practice Note is intended for in-house lawyers and privacy and compliance professionals in private sector commercial organisations. It provides guidance on how to complete a transfer impact assessment in relation to international data transfers that are subject to the EU GDPR, where you intend to rely on standard contractual clauses (SCCs) or binding corporate rules (BCRs). When relying on one of these transfer mechanisms, you must assess data protection risks in the recipient country by completing some sort of transfer assessment. The UK data protection regulator calls this a transfer risk assessment (TRA) whereas EU guidance adopts the term transfer impact assessment (TIA). In addition to differing terminology, there is also a divergence of methodology between the ICO and EDPB in relation to the impact/risk assessment. The ICO is happy for organisations exporting data under the UK GDPR to: • follow its own methodology—see Practice Note: How to complete a transfer risk assessment—international data transfer—ICO methodology • adopt the European Data Protection Board (EDPB) methodology—which is covered in this

This Practice Note is intended for in-house lawyers and privacy and compliance professionals in private sector commercial organisations in the UK. It provides guidance on how to complete a transfer risk assessment (TRA) when transferring personal data out of the UK on the basis of standard data protection clauses or binding corporate rules (BCRs). When relying on one of these transfer mechanisms, you must assess data protection risks in the recipient country by completing a TRA. The purpose of the TRA is to establish whether the standard of protection for people’s information is not materially lower than in the UK after you transfer it. This is known as the data protection test. This Practice Note reflects the ICO’s approach for completing a transfer risk assessment under the UK General Data Protection Regulation (UK GDPR), Assimilated Regulation (EU) 2016/679 including ICO guidance on Transfer risk assessments and the ICO’s Transfer Risk Assessment (TRA) tool. If your transfer is caught by the EU GDPR, see Practice Note: How to complete a

This How to complete an action for proving the tenor of a lost Will or codicil guide has been written in partnership with Fergus Colquhoun, Terra Firma Chambers. It provides an example of an action for proving the tenor of a lost codicil in Scotland, along with guidance as to what level of detail should be included in the action. It should be read in conjunction with Precedent: Style for action for proving the tenor of lost Will—Scotland. Example of completed action The completed example action is here: Choice of Sheriff Court The appropriate Sheriff Court is the one which has jurisdiction over the place where the deceased was domiciled at the date of death. Who to identify as the Pursuer Anyone with an interest may raise the action, but it will generally be the executor, or the person who is entitled to be appointed executor-dative. Who to call

This Practice Note provides a ‘How to’ guide to completing Form E (Financial statement) for a financial order under the Matrimonial Causes Act 1973 (MCA 1973) or Civil Partnership Act 2004 (CPA 2004), for financial relief after an overseas divorce etc under Part III of the Matrimonial and Family Proceedings Act 1984 or CPA 2004, Sch 7, including the information and documents required in support and the relevant provisions of the Family Procedure Rules 2010, SI 2010/2955 (FPR 2010). This Practice Note assumes a basic understanding of the background to, and the mechanics of, financial remedy proceedings and aims to assist with the preparation of the Form E. It should be read in conjunction with the following Practice Note: Preparation of Form E. See also: Procedural guide—applications for a financial remedy: application to first appointment (standard procedure) and Financial disclosure and Form E—client guide. What is a financial statement in Form E? When an application for a financial remedy has been made, FPR 2010, SI 2010/2955 requires the parties to simultaneously exchange

This Practice Note provides a ‘How to’ guide to completing forms IHT435 and IHT436 when claiming the residence nil rate band (RNRB) and any transferable RNRB on death. These forms are usually completed as supplementary schedules to form IHT400 reporting the assets and liabilities for the purposes of calculating inheritance tax (IHT) on a deceased individual’s estate. Form IHT435 is used to claim the deceased's own RNRB and form IHT436 is used where a transferable RNRB from a predeceased spouse or civil partner is also being claimed. This Practice Note should be read in conjunction with: • How to complete Form IHT400 • IHT—residence nil rate band • IHT—residence nil rate band Q&As • Estates—IHT returns and tax compliance This Practice Note assumes a basic understanding of the background to, and the mechanics of, the IHT reporting process and aims to assist with the preparation of these two separate forms: • Claim the residence nil rate band: Form IHT435 • Claim

This Practice Note is a guide explaining ‘how to’ approach complying with cookie requirements under the Privacy and Electronic Communications (EC Directive) Regulations 2003 (PECR 2003), SI 2003/2426 and the United Kingdom General Data Protection Regulation, Assimilated Regulation (EU) 2016/679 (UK GDPR). It includes a summary of what a cookie is, why cookies may be used and the relevant rules on cookies under UK law. This guide assumes a basic level of knowledge about data protection law, including the meaning of key terms such as ‘personal data’ and ‘processing’. For introductory information on data protection law, see Practice Notes: Data protection law—new starter guide and Data protection collection—user guidance. This guide does not go into detail on related topics such as third-party cookies or intranets. For more detailed information on those topics and a deeper dive into cookie rules, see Practice Note: Cookies and other storage and access technologies. What is a cookie? Cookies are small data files stored on a user’s computer, phone, tablet, or other