A forerunner to containers. This technology allowed individual software applications to run as virtual instances on a host computer device.

The application window for the sixth allocation round (AR6) of the Contracts for Difference (CfD) scheme has opened. Any company or organisation that wishes to apply for a CfD must first register with the National Grid Electricity System Operator. The AR6 application window will close on 19 April 2024.

Restructuring & Insolvency analysis: Oliver Wooding, barrister and mediator at St John’s Chambers, examines the High Court’s decision in Webster v Ashcroft that a district judge at first instance had not erred in law or wrongly exercised his discretion in ordering the appellant to pay the costs which the respondent had incurred in presenting a bankruptcy petition against the appellant, or in refusing to order the respondent to pay the appellant’s costs. The High Court held that an application by the appellant, who was subject to an extended civil restraint order (ECRO), to set aside the respondent’s statutory demand without first having received permission under the ECRO for that application was not retrospectively validated by a subsequent order giving permission under the ECRO. Therefore, when the bankruptcy petition had been presented before that permission was granted there was not an outstanding application to set aside the statutory demand which, under section 267(2)(d) of the Insolvency Act 1986 (IA 1986), would have prevented the bankruptcy petition from having been validly presented.

The clerk to whom all papers and enquiries should be directed concerning the issue of claim forms and application notices.

This Flowchart sets out the steps to be taken at the financial dispute resolution hearing (FDR) following an application for a financial remedy under the standard procedure. It also sets out the requirements of the Financial remedies guide (March 2026) (the FRG) published on 13 March 2026 by Mr Justice Peel (National Lead Judge of the Financial Remedies Court) and His Honour Judge Hess (Deputy National Lead Judge of the Financial Remedies Court) with the approval of the President of the Family

This flowchart sets out the steps to be taken on an application for a financial remedy under the standard procedure to the first appointment. It includes guidance on who may apply, pre-action requirements, service of the application and directions that may be made by the court. It also details the documentation that must be filed and exchanged by the parties prior to the first appointment including statement of issues, chronology, questionnaires and estimate of costs, with regard to the Financial remedies guide published on 13 March 2026 by Mr Justice

This flowchart sets out the steps to be taken at a final hearing following an application for a financial remedy under the standard procedure. It sets out directions that can be made at the financial dispute resolution (FDR) appointment, open proposals and bundles. It considers the statement of costs in Form H1, the duty of disclosure, factors the court will consider (including section 25 of the Matrimonial Causes Act 1973) and orders the court can make. It also sets out the requirements

This Flowchart sets out the steps to be taken at the first appointment following an application for a financial remedy under the standard procedure. It sets out the directions the court may give, expert evidence, interim orders, adjournment for the parties to obtain information about and consider using non-court dispute resolution. It also considers the requirements of the Financial remedies guide (FRG) published on 13 March 2026 by Mr Justice Peel (National Lead Judge of the Financial Remedies Court) and His Honour Judge Hess

FORTHCOMING CHANGE: The government is exploring options to potentially simplify the process and administration of double tax treaty (DTT) relief from UK withholding tax on payments of UK source yearly interest to non-UK lenders. For more information on the consultation published on 13 July 2026, see News Analysis: Legislation Day: Draft Finance Bill 2027—Tax analysis—Finance. This Practice Note explains when a non-UK tax resident corporate lender can apply for relief at source under a double taxation agreement (DTA), also known as a double tax treaty (DTT), from having UK income tax withheld from payments of interest made to it. It describes the procedure to enable a UK borrower to pay interest gross (without a deduction in respect of UK income tax) or subject to a reduced rate of withholding tax. It also briefly discusses the Pillar Two subject to tax rule. Unless an exemption or a relief (including relief under a DTT) applies, a payment of yearly interest arising in the UK (ie with a UK source) is

This flowchart sets out the steps to be taken under Part III of the Matrimonial and Family Proceedings Act 1984 (MFPA 1984) or Schedule 7 to the Civil Partnership Act 2004 (CPA 2004) in applications for permission for financial relief in England and Wales following an overseas divorce or dissolution of civil partnership. It considers the application requirements, procedural steps and requirements for permission (leave). To access detailed practical guidance on the steps in the flowchart including relevant overviews,

This flowchart sets out the steps to be taken under Part III of the Matrimonial and Family Proceedings Act 1984 (MFPA 1984) or Schedule 7 to the Civil Partnership Act 2004 (CPA 2004) in applications for financial relief in England and Wales following an overseas divorce or dissolution of civil partnership once permission has been granted. To access detailed practical guidance on the steps in the flowchart

It is not uncommon that a minor, ie a person aged under 18 years (previously referred to as an infant), will be entitled to the estate of a deceased individual. However, that same minor is prohibited from taking a grant to the estate of the deceased during their minority, eg if they are also appointed as an executor or are entitled in the order of priority to a grant of letters of administration on intestacy or a grant of letters of administration with Will annexed. Therefore, depending on the circumstances another person must take a grant for the period until the minor attains 18 years. What is ‘minority’ The age of majority was reduced from 21 to 18 years by the Family Law Reform Act 1969 and that reduction applies to any deed, Will or other instrument (except a statutory provision) made on or after 1 January 1970. In the case of an intestacy where the intestate dies after 1 January 1970 and the statutory trusts arise, the age of 18 years is the age of majority.