FORTHCOMING CHANGE relating to the modernisation of stamp taxes on shares framework: Stamp duty and SDRT will, in 2027, be replaced with a single, self-assessed tax on securities, the securities transfer charge (STC), that will be paid (and reported) through a new online portal. The features of the STC will generally follow the proposals for that tax outlined in a consultation undertaken in 2023. Finance Bill 2026 (FB 2026) introduces a power that will take effect from Royal Assent to allow secondary legislation to be introduced to enable taxpayers to test the new digital service by self-assessing their stamp taxes on securities obligations and to report transactions electronically through a digital service. For more information on the modernisation of stamp taxes on securities, see News Analyses: Budget 2025—Tax analysis—Stamp and transfer taxes, Tax update spring 2025—Stamp taxes on shares modernisation, Tax update spring 2025—Tax analysis—Stamp and transfer taxes, TAMD 2023—Stamp taxes on shares modernisation, TAMD 2023—consultation—stamp taxes on shares and Tax Administration and Maintenance Day—27 April 2023—Stamp and transfer taxes. Additionally,

APPLICATION NOTICE Form IAA Rule 1.35 of the Insolvency (England and Wales) Rules 2016 Court Reference No. [insert number] [IN THE HIGH COURT OF JUSTICE BUSINESS AND PROPERTY COURTS [OF ENGLAND AND WALES OR IN [insert location]] INSOLVENCY AND COMPANIES LIST (ChD) OR IN THE HIGH COURT OF JUSTICE CHANCERY DIVISION [insert location] DISTRICT REGISTRY OR IN THE COUNTY COURT AT [insert location]] IN THE MATTER OF [insert company name] AND IN THE MATTER OF S 216 OF THE INSOLVENCY ACT 1986 Between [insert name]        Applicant and [insert name]        Respondent 1 This application is made under section 216 of the Insolvency

Note: This Precedent should be used in conjunction with an application notice template that complies with the Insolvency (England and Wales) Rules 2016, SI 2016/1024—see: • (Form IAA) IR 2016, r 1.35 VAR Insolvency Act Application Notice INSOLVENCY ACT APPLICATION NOTICE CASE NO: [insert case number] [ IN THE HIGH COURT OF JUSTICE BUSINESS AND PROPERTY COURTS OF ENGLAND AND WALES INSOLVENCY AND COMPANIES LIST (ChD) OR IN THE HIGH COURT OF JUSTICE BUSINESS AND PROPERTY COURTS IN [insert location] INSOLVENCY AND COMPANIES LIST (ChD) OR IN THE COUNTY COURT AT [insert location] BUSINESS

Note: This Precedent should be used in conjunction with an application notice template that complies with the Insolvency (England and Wales) Rules 2016, SI 2016/1024—see: • (Form IAA) IR 2016, r1.35 VAR Insolvency Act Application Notice INSOLVENCY ACT APPLICATION NOTICE CASE NO: [insert case number] [ IN THE HIGH COURT OF JUSTICE BUSINESS AND PROPERTY COURTS OF ENGLAND AND WALES INSOLVENCY AND COMPANIES LIST (ChD) OR IN THE HIGH COURT OF JUSTICE BUSINESS AND PROPERTY COURTS IN [insert location] INSOLVENCY AND COMPANIES LIST (ChD) OR IN THE COUNTY COURT AT [insert location] BUSINESS AND PROPERTY WORK ] IN THE MATTER OF [insert company’s name] AND IN THE MATTER OF THE INSOLVENCY ACT 1986 BETWEEN [Insert name(s) of the Applicant(s)] Applicant(s) AND [Insert

Note: This Precedent should be used in conjunction with an application notice template that complies with the Insolvency (England and Wales) Rules 2016, SI 2016/1024—see: • (Form IAA) IR 2016, r1.35 VAR Insolvency Act Application Notice • Application notice in insolvency proceedings (corporate) INSOLVENCY ACT APPLICATION NOTICE CASE NO: [insert case number] [ IN THE HIGH COURT OF JUSTICE BUSINESS AND PROPERTY COURTS OF ENGLAND AND WALES INSOLVENCY AND COMPANIES LIST (ChD) OR IN THE HIGH COURT OF JUSTICE BUSINESS AND PROPERTY COURTS IN [insert location] INSOLVENCY AND COMPANIES LIST (ChD) OR IN THE COUNTY COURT AT [insert location] BUSINESS AND PROPERTY WORK ] IN THE MATTER OF [insert company’s name] AND IN THE MATTER OF THE INSOLVENCY ACT 1986 BETWEEN [Insert name(s) of the Applicant(s)]        Applicant(s) AND

Note: This Precedent should be used in conjunction with an application notice template that complies with the Insolvency (England and Wales) Rules 2016, SI 2016/1024—see: • (Form IAA) IR 2016, r 1.35 VAR Insolvency Act Application Notice Court Reference No: [INSERT COURT REF. NUMBER] [ IN THE HIGH COURT OF JUSTICE BUSINESS AND PROPERTY COURTS [OF ENGLAND AND WALES OR IN [INSERT LOCATION]] INSOLVENCY AND COMPANIES LIST (ChD) OR IN THE COUNTY COURT AT [INSERT LOCATION] [BUSINESS AND PROPERTY COURTS LIST] OR IN THE HIGH COURT OF JUSTICE CHANCERY DIVISION [INSERT LOCATION] DISTRICT REGISTRY ] IN BANKRUPTCY IN THE MATTER OF [INSERT DEBTOR’S OR BANKRUPT’S NAME] AND IN THE MATTER OF THE INSOLVENCY ACT 1986 [Insert name of the trustee in bankruptcy]        Applicant

Note: This Precedent should be used in conjunction with an application notice template that complies with the Insolvency (England and Wales) Rules 2016, SI 2016/1024—see: • (Form IAA) IR 2016, r1.35 VAR Insolvency Act Application Notice INSOLVENCY ACT APPLICATION NOTICE CASE NO: [insert case number] [ IN THE HIGH COURT OF JUSTICE BUSINESS AND PROPERTY COURTS OF ENGLAND AND WALES INSOLVENCY AND COMPANIES LIST (ChD) OR IN THE HIGH COURT OF JUSTICE BUSINESS AND PROPERTY COURTS IN [insert location] INSOLVENCY AND COMPANIES LIST (ChD) OR IN THE COUNTY COURT AT [insert location] BUSINESS AND PROPERTY WORK ] IN THE MATTER OF [insert company’s name] AND IN THE MATTER OF THE INSOLVENCY ACT 1986 BETWEEN [Insert name(s) of the Applicant(s)] Applicant(s) AND [Insert

Note: This Precedent should be used in conjunction with an application notice template that complies with the Insolvency (England and Wales) Rules 2016, SI 2016/1024—see: • (Form IAA) IR 2016, r 1.35 VAR Insolvency Act Application Notice INSOLVENCY ACT APPLICATION NOTICE CASE NO: [insert case number] [ IN THE HIGH COURT OF JUSTICE BUSINESS AND PROPERTY COURTS OF ENGLAND AND WALES INSOLVENCY AND COMPANIES LIST (ChD) OR IN THE HIGH COURT OF JUSTICE BUSINESS AND PROPERTY COURTS IN [insert location] INSOLVENCY AND COMPANIES LIST (ChD) OR IN THE COUNTY COURT AT [insert location] BUSINESS AND PROPERTY WORK ] [ IN THE MATTER OF [insert company’s name] OR IN THE MATTER OF [insert bankrupt’s name] IN BANKRUPTCY ] AND IN THE MATTER OF THE INSOLVENCY ACT 1986 BETWEEN [Insert name(s) of the Applicant(s)]        Applicant(s)

Note: This Precedent should be used in conjunction with an application notice template that complies with the Insolvency (England and Wales) Rules 2016, SI 2016/1024—see: • (Form IAA) IR 2016, r 1.35 VAR Insolvency Act Application Notice In the matter of the insolvency act 1986 Application Notice *Delete as applicable*Name of company or debtor/bankrupt [insert the name of the debtor] Company

Note: This Precedent should be used in conjunction with an application notice template that complies with the Insolvency (England and Wales) Rules 2016, SI 2016/1024—see: • (Form IAA) IR 2016, r 1.35 VAR Insolvency Act Application Notice INSOLVENCY ACT APPLICATION NOTICE CASE NO: [insert case number] [ IN THE HIGH COURT OF JUSTICE BUSINESS AND PROPERTY COURTS OF ENGLAND AND WALES INSOLVENCY AND COMPANIES LIST (ChD) OR IN THE HIGH COURT OF JUSTICE BUSINESS AND PROPERTY COURTS IN [insert location] INSOLVENCY AND COMPANIES LIST (ChD) OR IN THE COUNTY COURT AT [insert location] BUSINESS AND PROPERTY WORK ] [ IN THE MATTER OF [insert company’s name] OR IN THE MATTER OF [insert bankrupt’s name] IN

Note: This Precedent should be used in conjunction with an application notice template that complies with the Insolvency (England and Wales) Rules 2016, SI 2016/1024—see: • (Form IAA) IR 2016, r1.35 VAR Insolvency Act Application Notice • Application notice in insolvency proceedings (corporate) INSOLVENCY ACT APPLICATION NOTICE CASE NO: [insert case number] [ IN THE HIGH COURT OF JUSTICE BUSINESS AND PROPERTY COURTS OF ENGLAND AND WALES INSOLVENCY AND COMPANIES LIST (ChD) OR IN THE HIGH COURT OF JUSTICE BUSINESS AND PROPERTY COURTS IN [insert location] INSOLVENCY AND COMPANIES LIST (ChD) OR IN THE COUNTY COURT AT [insert location] BUSINESS AND PROPERTY WORK ] IN

Note: This Precedent should be used in conjunction with an application notice template that complies with the Insolvency (England and Wales) Rules 2016, SI 2016/1024—see: • (Form IAA) IR 2016, r 1.35 VAR Insolvency Act Application Notice INSOLVENCY ACT APPLICATION NOTICE CASE NO: [insert case number] [ IN THE HIGH COURT OF JUSTICE BUSINESS AND PROPERTY COURTS OF ENGLAND AND WALES INSOLVENCY AND COMPANIES LIST (ChD) OR IN THE HIGH COURT OF JUSTICE BUSINESS AND PROPERTY COURTS IN [insert location] INSOLVENCY AND COMPANIES LIST (ChD) OR IN THE COUNTY COURT AT [insert location] BUSINESS AND PROPERTY WORK ] [ IN THE MATTER OF [insert company’s name] OR IN THE MATTER OF [insert bankrupt’s name] ] IN BANKRUPTCY AND IN THE MATTER OF THE INSOLVENCY