The UN Guiding Principles on business and human rights (UNGPs) require businesses to respect ‘internationally recognised human rights’. This Practice Note sets out a non-exhaustive list of the rights considered to fall within this definition. The responsibility to respect human rights Principle 12 of the UNGPs states: ‘The responsibility of business enterprises to respect human rights refers to internationally recognised human rights—understood, at a minimum, as those expressed in the International Bill of Human Rights and the principles concerning fundamental rights set out in the International Labour Organization's Declaration on Fundamental Principles and Rights at Work.’ It is therefore crucial to any UNGP compliance programme to understand what rights are set out in these international instruments. They fall into three broad categories: • the International Bill of Human Rights • the International Labour Organization's Declaration on Fundamental Principles and Rights at Work • other applicable human rights The International Bill of Human Rights The International Bill of Human Rights (IBHR) is the umbrella term for three core international human rights instruments

This Practice Note provides guidance on identifying learning needs and covers: • what a learning need is • individual learning needs • organisational learning needs • learning needs analysis (LNA) reports For guidance on identifying initial learning and development (L&D) priorities for your firm, see Practice Note: Formulating a learning and development policy. What is a learning need? A learning need is a gap in the skills, knowledge or ability of an individual or organisation. Learning needs are generally considered on two levels: • the needs of the individual • the needs of the organisation Like any other business investment, learning should be planned, prioritised, targeted and managed to ensure the best possible return on the investment. It is vital that the learning needs are understood by the organisation and the individual if maximum benefit is to be gained from any proposed training. On both an individual and organisational level you need to establish what is required and what the current situation is; the gap between the two is the learning need.

This Practice Note examines the definition of subsidy and the types of measure caught by the Subsidy Control Act 2022 (SCA 2022). It provides practical guidance for public authorities considering making awards under the subsidy control regime. It sets out the step-by-step test for assessing the presence of subsidy and highlights the key similarities and differences between the tests for subsidies and State aid. For initial background reading on the UK subsidy control regime, see Practice Note: Subsidy control. Definition of subsidy Not all public funded measures are within scope of SCA 2022. The majority of the UK’s public funding—for example the commitment of government funds to support the day-to-day running of primary schools, the building and maintenance of public roads and the delivery of NHS services—can all be expected to fall outside the definition of subsidy, as it has always done in previous regimes. It is only where the benefit to a particular party meets all the criteria within the ‘subsidy’ definition

The National Health Service (NHS) England and Wales have a publicly funded health system. The Department of Health and Social Care (DHSC) controls the provision, and the government pays for it from tax and National Insurance collected centrally. The health care is free to residents of England and Wales. Some charges are levied in politically less sensitive areas such as dentistry and eye care. The National Health Service Act 2006 (NHSA 2006) consolidates previous legislation relating to the NHS and the provision of healthcare. The provisions of NHSA 2006 primarily apply in England. The NHS has undergone significant operational reform in the last two decades. In particular, the Health and Social Care Act 2012 (HSCA 2012) came into force in April 2013 and brought major reforms to the NHS. The Health and Care Act 2022 (HCA 2022) then saw the introduction of further wide-ranging changes. The structure of the NHS in England The below provides an outline of the structure of the NHS in England,

Property Disputes analysis: Landowners need to carefully consider which is the relevant operator for the purposes of terminating agreements relating to electronic communications apparatus under the Electronic Communications Code (Code). In a decision applicable to Code wayleaves and licences entered into before 28 December 2017, the Upper Tribunal has held that, even if such an agreement has been assigned by the original operator party to another party, the original party may remain the relevant operator for the purposes of termination under part 5 of the Code, where it retains primary responsibility for performing the obligations in the agreement.

This Practice Note provides guidance on identifying the correct defendant in disease claims. The difference between divisible and indivisible harm is considered and practical guidance is provided on obtaining all the documents required to identify the correct defendant and how to locate an insurer who is proving difficult to trace. Initial considerations Typically, a new client will come to the claimant practitioner with a recent diagnosis of illness or disease, of a type which may arise from historical workplace exposure. It is usual for the client to have had a diagnosis and as a first step the practitioner will wish to establish what that diagnosis is and how it might be linked to some workplace exposure. For instance, in the case of the client complaining of hearing loss the practitioner will be looking for audiograms and perhaps other medical documents which show sensorineural loss of a pattern characteristic of noise induced loss. Identifying potential defendants If there is an apparent link between the illness and work or the workplace, the claimant practitioner’s

Overproduction Type of waste Problem? Comments How big is the issue, how often does it happen, who does it affect, what is the impact on the client, is it fixable? Priority Paperwork printed unnecessarily ☐ Yes☐ No ☐ Low☐ Medium☐ High Paperwork printed then changed and reprinted ☐ Yes☐ No ☐ Low☐ Medium☐ High Excessive email attachments sent ☐ Yes☐ No ☐ Low☐ Medium☐ High Hard copies of emails printed ☐ Yes☐ No ☐ Low☐ Medium☐ High Hard-copy handouts printed for training courses ☐ Yes☐ No ☐ Low☐ Medium☐ High Documentation prepared for a client before final instructions received ☐ Yes☐ No ☐ Low☐ Medium☐ High Work duplicated by two people or departments ☐ Yes☐ No ☐ Low☐ Medium☐ High Inventories Type of waste Problem? Comments How big is the issue, how often does it happen, who does it affect, what is the impact on the client, is it fixable? Priority Overstocked

Key: R = Responsible—the person responsible for carrying out the task A = Accountable—the person ultimately responsible for the task C

For the sake of clarity it is assumed that B and C are adult children of deceased A and were entitled in the same degree to a grant of Letters of Administration and that Letters of Administration were not granted prior to B’s death. As no grant of Letters of Administration has been obtained in A’s estate, a grant should be obtained. Rule 22 of Non-Contentious Probate Rules 1987 (NCPR 1987), SI 1987/2024 sets out the order of priority for the obtaining of a grant of Letters of Administration (note that B and C will not be entitled

Merchant liability for unauthorised transactions When processing payments, merchants must comply with any contractual requirements laid down in the Merchant Services Agreement (MSA) entered into between the merchant and their card provider. It is highly likely that any terms of the MSA will require merchant compliance with the global security standards contained in the Payment Card Industry Data Security Standards (PCI DSS) (PCI security standards website), together with any specific requirements laid down by that particular card provider. (The most common card providers are MasterCard and Visa. Further information

If shares are later sold for more than a post-transaction valuation agreed with HMRC, then whether HMRC can revisit that valuation will depend on the facts. There may be good reasons why the value of shares has increased since their valuation was agreed with HMRC, eg there may have been a takeover bid for the issuing company in the meantime. HMRC may still be tempted to revisit the valuation, especially if the sale occurred not long after the valuation was agreed. In general, the use of hindsight (ie taking account of information that was not available

Form HR1 is the form used where an employer is obliged to notify the government of potential redundancies. The statutory information and consultation obligations, including the obligation on the employer to use the form HR1 to inform the Department for Business, Energy and Industrial Strategy (BEIS) of potential redundancies, arises where the employer is ‘proposing to dismiss as redundant’: • 20 or more employees • at one establishment • within any period of 90 days or less For