PI & Clinical Negligence analysis: The issue arose in an interim payment application in a clinical negligence claim as to how to value the capital cost of a property already purchased when the claimant’s life expectancy was relatively short (just over 12 years). The claimant contended that she should recover the full value of the capital cost, not least when she could otherwise have purchased a cheaper house but spent more on adaptations. The judge rejected this submission and applied a conventional Swift v Carpenter calculation, while noting that this approach may not provide full compensation to the claimant. Written by Robert Weir KC, barrister at Devereux Chambers.

This Practice Note provides practical guidance on how to read a General Agreement on Trade in Services (GATS) schedule of commitments. It provides guidance on understanding a Member State’s specific schedule of commitments on trade in services. Introduction When Member States make commitments in trade in goods, whether it is at the World Trade Organization (WTO) through the General Agreement on Tariffs and Trade 1994 (GATT), or in a free trade agreement, the commitments are easy to understand. To fully interpret the goods commitments, the reader should still have regard to the relevant treaty text, but the commitment is simple enough in that a specific tariff is applied to a good entering that Member State’s market. Trade in services commitments is more complex. Not only is the text of the relevant treaty, such as the GATS under the WTO, or a treaty in a free trade agreement important for the interpretation of the commitment, but the specific schedule of commitments is more complex. In addition, Member States not only make commitments but

This Practice Note provide practical guidance on how one reads the General Agreement on Tariffs and Trade (GATT) 1994 schedule. It covers the Most Favoured Nation (MFN) concession and maximum bound tariffs to goods from Member States, the preferential tariffs, concessions on on-tariff measures and domestic support and export subsidies on agricultural products. Introduction One of the aims of the GATT 1994 is to reduce and bind tariffs applicable to trade in goods. For the other aims of the GATT 1994, see Practice Note: An introduction to Trade in Goods. Such reduction and binding of tariffs is reflected in every World Trade Organization Member State’s schedule of concessions. Each Member State’s schedule of concessions consist of at least four parts. These are: • MFN concessions and maximum tariffs applied to goods from Member States • Preferential tariffs • Concession on non-tariff measures • Domestic support and export subsidies on agricultural products MFN concessions and maximum tariffs applied to goods from Member States The MFN concession and maximum tariffs applicable to Member State

This Practice Note provides information about how to read and understand the financial accounts of a law firm. Why are financial accounts important? Law firms need to monitor and review their accounts to see how they are performing and understand what needs to be done to improve performance. What is available in a set of year-end accounts will depend upon the: • legal constitution of the firm • rules that govern the form and content of the accounts In addition to year-end accounts, you may elect to produce monthly or quarterly management accounts, which should be regularly reviewed. For further information on management accounts, see Practice Note: The importance of good management information. What financial statements make up a set of financial accounts? Every firm needs to prepare a set of annual financial statements that make up the firm’s financial accounts. There are six financial statements potentially required: • profit and loss account • balance sheet • cash flow statement • notes to the accounts • report

On 22 September 2022, the government published The Economic Crime and Corporate Transparency Bill (‘the Bill’). On 26 October 2023, the Bill received Royal Assent, becoming the Economic Crime and Corporate Transparency Act 2023 (ECCTA 2023). Among numerous other changes relating to a company’s filing obligations with Companies House, ECCTA 2023 contains provisions reforming a number of aspects of the regime relating to a limited partnership (LP) established in England. For more details generally of such changes, see Practice Note: Corporate transparency reform—changes to the limited partnerships regime. The changes to be made by ECCTA 2023 include, among other matters, provisions which amend the procedure for updating information held on an LP with the Registrar of Companies in England (Registrar). These amended provisions concern information that the LP must supply to the Registrar about itself and its partners when changes occur in respect of the LP. It should be noted that, while ECCTA 2023 is now in place, certain of its provisions, including those amending the procedure

On 22 September 2022, the government published The Economic Crime and Corporate Transparency Bill (‘the Bill’). On 26 October 2023, the Bill received Royal Assent, becoming the Economic Crime and Corporate Transparency Act 2023 (ECCTA 2023). Among numerous other changes relating to a company’s filing obligations with Companies House, ECCTA 2023 contains provisions reforming a number of aspects of the regime relating to a limited partnership (LP) established in England. For more details generally of such changes, see Practice Note: Corporate transparency reform—changes to the limited partnerships regime. The changes to be made by ECCTA 2023 include, among other matters, provisions which amend the procedure for updating information held on an LP which is designated as a private fund limited partnership (PFLP) with the Registrar of Companies in England (Registrar). These amended provisions concern information that the PFLP must supply to the Registrar about itself and its partners when changes occur in respect of the PFLP. It should be noted that, while ECCTA 2023 is now in

This is a ‘how to’ guide, or task-based toolkit, on how to remove trespassers from property by way of possession proceedings. It signposts relevant materials, ie Practice Notes, Precedents and Checklists. For guidance more generally in respect of trespass, see Practice Notes: Trespass—claims and defences, Trespassers—possession proceedings, and Trespass—remedies. This guide covers the procedure to recover possession from trespassers who entered premises as trespassers (also known as squatters), or who remained on land without the consent of the person entitled to possession, by issuing possession proceedings under CPR 55. It does not include a claim against a tenant or sub-tenant, whether or not their tenancy has been determined, in respect of which see Practice Note: Possession proceedings. This Practice Note also does not deal with possession of private residential tenancies or business tenancies—for more information in that regard see: Private sector tenancies—overview and Social sector tenancies—overview and Practice Notes: Terminating assured and assured shorthold tenancies—pre-Renters' Rights Act position and LTA 1954 business lease renewal—termination. There are notes below the flowcharts with further guidance

This Practice Note discusses how in-house lawyers can recruit and retain talent within their team, focussing on personal development, the necessity for a learning and development framework, utilising secondments and an effective recruitment strategy. There is no single right way to recruit and retain talented people. Every role is unique according to time and circumstances. Businesses have to adapt their strategies to thrive and the same applies to the in-house legal team when it comes to recruitment and retention. Successfully finding and keeping the right people is not just about HR policies and process; it is essential to have a clear purpose for the legal team and a vision of the roles and behaviours needed in the team to deliver value to the business. In-house vacancies are being filled increasingly quickly. To recruit the right person for the job in this competitive market it is important to have a clear idea of what is needed from the candidate and be able to sell the team, the business and brand to them. Personal

This How-To Guide follows on from overview: Creating and running a charity—overview, Practice Note: Charity registration - when to register and Practice Note: Charity registration with the Charity Commission and sets out an overview of how to register a charity with (a) the Charity Commission, (b) HMRC, and (c) potentially Companies House. The note starts with the general steps for registering charities before turning to registration steps for charitable companies and CIOs, and finally touches on registration with HMRC. This note does not address other types of the registration (such as registering land or property interests at HM Land Registry). The Charity Commission also provides guidance, see: Setting up a charity. Charity Commission Section 30 of the Charities Act 2011 (CA 2011) sets out the requirement for charities to be registered. Some charities are excluded from the requirement to register. Broadly, a charity will need to be registered with the Charity Commission if it is based in England or

Set up an account on the Government Gateway Government Gateway agents must register with the Government Gateway for an agent services account. Once you’ve created an agent services account, the procedure to register a trust on the TRS is the following: • go to the register your client’s trust website • click on the ‘Register now’ button • select the option ‘Agent’ when asked if you are registering as an individual or an agent • choose the service you want to register for, which is ‘Trust Registration Service’ • follow the on-screen instructions to create your Government Gateway ID (if you do not have one already) and set up your account • you will need to provide information about your organisation, such as the business name, address, and contact details • you may also need to provide additional information or documentation to verify your identity and your authority to act as an agent for the trust Check if your client’s trust needs to register Trusts must register if they have a UK tax liability for the following taxes to obtain a Unique Taxpayer Reference (UTR): • capital gains tax • income tax • inheritance tax • stamp duty land tax • stamp duty reserve tax • land and buildings transaction tax (in Scotland)

This short guide sets out the steps to be followed to register a new overseas company with an establishment in the UK in accordance with the Companies Act 2006 (CA 2006) and the Overseas Companies Regulations 2009 (OC Regs). For a comprehensive review of the issues and procedures generally relating to the registration, operation and closure of an overseas company with a UK establishment, see Practice Notes: Overseas companies with an establishment in the UK, Overseas companies in the UK—ongoing operation and Overseas companies in the UK—winding up, liquidation, insolvency and closure. The regime for registration of an overseas company doing business in the UK is separate and distinct from the registration of overseas entities with an interest in UK property, which was introduced in August 2022. For further details on the register of overseas entities that own UK property, see Practice Note: Register of overseas entities that hold UK property—fundamentals. Who must register If an overseas company is carrying on business in the UK, it does not automatically mean

STOP PRESS: ECCTA 2023 introduces identity verification requirements for anyone making filings at Companies House—the changes are anticipated to become mandatory in November 2027 at the earliest. See: Registering security at Companies House—Changes under ECCTA 2023 for more information and timing. The scope of this Practice Note This Practice Note explains how to register at Companies House charges created by: • a company incorporated under Companies Act 2006 (CA 2006) (a 'UK company'), or • a limited liability partnership incorporated under Limited Liability Partnerships Act 2000 (LLPA 2000) (an 'LLP') This Practice Note should be read in conjunction with Practice Notes: • Registering security at Companies House, and • Problems with registering security at Companies House—what to do next Checklist: Registering Security at Companies House—checklist sets out a helpful checklist to refer to when registering a charge at Companies House. For the purposes of CA 2006, Pt 25 (Company Charges), a 'charge' includes a mortgage. In the same way, references to a 'charge' in this Practice Note should be