Prepare the claim form The claimant prepares the claim form (Form N2) stating: • the deceased’s name • the claimant(s) name(s) • the defendant(s)’ name(s) and address(es) • brief details of the claim, including a statement of the nature of the interest of the claimant and of each defendant in the deceased’s estate • the court fee • whether the claim includes any issues under the Human Rights Act 1998 • setting out or attaching the particulars of claim, or stating that they are to follow • completing the statement of truth. This is either signed by the claimant, their litigation friend where the claimant is a child or a patient or the claimant’s legal representative If the claim is for the revocation of the grant, every person who is entitled or claims to be entitled to administer the deceased’s

Prepare the claim form The claimant prepares the claim form (Form N208) stating: • that CPR 8 applies • the question which the claimant wants the court to decide, or the remedy which the claimant is seeking and the legal basis for the claim to that remedy • if the claim is being made under an enactment, what the enactment is eg the Inheritance (Provision for Family and Dependants) Act 1975 • if the claimant is claiming in a representative capacity what that capacity is • if the defendant is sued in a representative capacity what that capacity is The defendants will be the deceased’s personal representatives and such of the beneficiaries as appear to be necessary parties. It is usual to make the residuary beneficiaries parties as they are most likely to be affected by any order. It may be appropriate to make specific legatees parties, particularly if they are recipients of significant assets from

Mental illness is fairly arbitrary in who it affects. Wealth and fame are no barriers, it affects all ages, and the myriad of sports stars who have talked openly about their struggles with depression, in particular, would indicate that physical health is no guarantor of mental health. But there are a range of things we can do to try to look after ourselves (and those around us). Self-awareness The first, and most crucial thing, is to understand mental health—to know what good mental health feels like and the signs and symptoms of potential problems. This is not something we learn about in school. Attend training sessions if you can. Read about it. If you do not know what it is that we are talking about you cannot do anything to promote positive well-being or be aware when problems might be developing, for you or for others around you. For further information see Practice Note: Understanding mental health and wellbeing. Along with the learning, however, has to come a level of self-awareness.

A properly maintained people with significant control (PSC) register should provide publicly available information on who ultimately owns and controls companies and other entities. The PSC regime applies to UK incorporated companies limited by shares or guarantee (including unlimited companies, unregistered companies, community interest companies and dormant companies), limited liability partnerships (LLPs), and eligible Scottish partnerships (Scottish limited partnerships and Scottish qualifying general partnerships (ESPs)). For ease of explanation this guide mainly refers to companies. For information on the scope of the regime, including how a company might most effectively acquire relevant beneficial ownership information, see Practice Note: PSC register—the people with significant control regime. Corporate transparency reform—changes to the PSC regime The Economic Crime and Corporate Transparency Act 2023 (ECCTA 2023) received Royal Assent on 26 October 2023 and is being brought into force over a series of commencement dates. Many of its provisions will only take effect once detailed secondary legislation and guidance has been put into place, while others necessitate the introduction of new technical processes and tools before they can come into

This short guide provides practical information on how to compile and maintain an insider list as required by Assimilated Regulation (EU) No 596/2014 on market abuse (the UK Market Abuse Regulation). For more detailed information on the obligations relating to insider lists see Practice Note: Insider lists. An insider list is a key tool for the FCA to investigate possible cases of market abuse by showing when a piece of information became inside information, who had access to the inside information and when they had access to it. It also helps companies to keep track of and manage the confidentiality of inside information. The legal requirement to keep an insider list The following companies must keep and maintain an insider list under the provisions of the UK Market Abuse Regulation: • a company with securities admitted to trading on a UK regulated market, which includes the London Stock Exchange’s Main Market and the AQSE Main Market • a company with securities admitted to trading on a UK multilateral trading facility, which includes AIM and the AQSE Growth

Under section 386(1) of the Companies Act 2006 (CA 2006), all companies are required to maintain ‘adequate accounting records’. They must include enough information to show and explain the company’s transactions, be capable of disclosing with reasonable accuracy the financial position of the company at any time, and enable the directors to ensure that any accounts required to be prepared comply with relevant company law. What are accounting records? Accounting records are records of financial transactions of the company itself, or transactions between the company and third parties, which may be used as a basis for preparing a company’s annual statements of account, being its annual reports and accounts (annual accounts). Accordingly, a company's accounting records are likely to consist of a greater number of documents, and more detailed information, than its annual accounts. CA 2006 does not specifically define accounting records as they may differ for each company depending on the nature of their business, but CA 2006, s 386(3) does state that they should contain: • entries from day to day of all sums of money

This is a ‘how to’ guide, or task-based toolkit, on how to make a claim for terminal dilapidations in respect of a commercial property in England and Wales, ie a claim for damages for disrepair, against an outgoing tenant. It signposts relevant materials, ie Practice Notes, Precedents and Checklists. For guidance more generally in respect of landlord’s claims for terminal dilapidations, see Practice Note: Dilapidations claims at the end of the term. There is a separate Pre-Action Protocol for Housing Disrepair cases (see Practice Notes: Pre-Action Protocol for Housing Condition Cases (England) and Pre-Action Protocol for Housing Disrepair Cases (Wales). Points to check Before commencing a claim for terminal dilapidations the following points should be checked: • which covenant(s) in the lease have been breached on the basis of the disrepair—ie the general repairing covenant, any decorating covenant, any reinstatement covenants in the lease and/or any licences for alterations • has the contractual lease term come to an end, or is it about to come to an end? It is useful

This Practice Note is a ‘how to’ guide providing practical guidance on how to make a freedom of information (FOI) request, focusing on requests under the Freedom of Information Act 2000 (FIA 2000). Both FIA 2000 and the Environmental Information Regulations 2004 (EIR 2004), SI 2004/3391 provide a right of access to recorded information held by public authorities. This guide focuses on FIA 2000. For further reading on EIR 2004, see: Environmental information—overview. This guide does not cover the various grounds for refusing an FOI request or withholding information. For details, see Practice Notes: Absolute exemptions to a freedom of information request and Qualified exemptions to a freedom of information request. Key legislation and guidance This guide should be read in conjunction with the following legislation, code of practice, and guidance from the Information Commission’s Office (ICO): • FIA 2000 • Cabinet Office—Freedom of Information Code of Practice • ICO—Guidance: How to write an effective request for information • ICO—Guidance: Recognising a request made under the Freedom of Information Act (section 8) Further

This Practice Note provides practical guidance on how to make a full import declaration for goods imported into Great Britain. As such, it provides guidance on when an import declaration has to be made, what has to be contained in the customs declaration, how to submit the declaration and what occurs after the declaration has been submitted. Introduction Customs declarations allow a government to: • track the movement of goods across borders • ensure that any tariffs or duties are paid • ensure compliance with any import or export requirements, and • ensure that the goods are safe and legal As such, customs declarations are require both when goods are imported into (an import declaration) and exported (an export declaration) from the UK. Before a customs declaration is submitted, the trader would first need to: • obtain an Economic Operators Registration and Identification (EORI) number • determine if the exporter can export the goods, and • check if a licence or permit is required for importation For guidance hereon, see

This Practice Note identifies considerations to bear in mind when formulating and making a ‘without prejudice’ offer to ensure that a document recording the offer is not admissible in a court or tribunal. What is without prejudice? As relevant evidence on an issue to be determined by a court or tribunal, a written communication or record of a conversation between parties to a dispute is admissible in evidence. Under the laws of England and Wales, parties may be able to prevent oral statements or written communications making an offer, concession or admission against their interest from being admitted in evidence in specified circumstances. If protected, such statements or documents cannot be shown to the court or tribunal. This is known as the ‘without prejudice’ rule. It is subject to exceptions some of which are listed in Exceptions to without prejudice protection. The ‘without prejudice’ rule does not give a widespread dispensation against admissibility but depends, when objectively viewed, on: • there being a dispute between the parties involved in the communication or conversation

When would a deputy need to make a gift? A property and financial affairs deputy may wish to make a gift on behalf of P (the person who lacks capacity, and whose property and affairs the deputy is managing) for various reasons including: to maintain good relationships between P and their family, to support a relative with their education, create a trust for someone using P’s funds, or to donate to a charity of P’s choice. A gift by the deputy is made when they move ownership of money, property or possessions from the person whose affairs they are managing to themselves or other people without full payment in return. It is important to distinguish a gift from a maintenance payment (ie where P’s funds are being used to benefit someone because there is an obligation to maintain them) or a family care payment. These things would fall outside the gifting framework in MCA 2005, which is the subject of this guide. What authority do deputies have to make

When would an attorney need to make a gift? An attorney may consider it appropriate to make gifts to friends or relatives of the donor (the person who lacks capacity, whose property and affairs the attorney is managing). This might be necessary to ensure the donor maintains good relationships, to support the education of their relatives, or to continue the donor’s wishes to donate to their chosen charity. A gift is made on behalf of the donor where the attorney takes money belonging to the donor, which is managed by the attorney, and gives it to someone else (or themselves) without full payment in return. It is important to distinguish a gift from a maintenance payment (ie where the donor’s funds are being used to benefit someone because there is an obligation to maintain them) or a family care payment. These things would fall outside the gifting framework in section 12 of the Mental Capacity Act 2005 (MCA 2005), which is the subject of this guide. What