This Quick Look Brexit Financial Services Legislation Status Guide provides high-level information on the status of coronavirus (COVID-19)-related amendments to the Capital Requirements Regulation (EU) 575/2013 (the EU CRR) and Regulation (EU) 2019/876 (EU CRR II), made by Regulation (EU) 2020/873 (OJ L 204/4) (the EU Amending Regulation), under UK law with effect from 1 January 2021. For more detailed information on the effect of Brexit on prudential regulation and the CRR, see Practice Note: Impact of Brexit: CRR and prudential regulation—quick guide [Archived], and for more detailed information on the targeted EU banking package issued in response to the coronavirus pandemic, see Practice Note: Coronavirus (COVID-19)—targeted EU banking package. For high-level information on the status of the EU CRR and EU CRR II with effect from 1 January 2021, see Practice Note: Quick Look Brexit Financial Services Legislation Status Guide—CRR [Archived]. The EU Amending Regulation was proposed by the European Commission on 28 April 2020 as part of a banking package of targeted legislative

The abolition of border controls within the Schengen Area is one of the main achievements of the EU, and it characterises and forms an integral part of the European model of society and the European way of life. However, serious events (eg the Covid-19 pandemic, increase in illegal migration) have brought up the weaknesses and gaps in the Schengen borders management system. In order to tackle the migration issues that the Member States are facing and to secure borderless travel within the Schengen Area, important amendments have been introduced in 2024. This Practice Note focuses on Regulation (EU) 2016/399 on a Union Code on the rules governing the movement of persons across borders (codification), the Schengen Borders Code, which lays down rules governing the movement of persons to and from the area without internal border control, as well as between Member States that participate in the Schengen Area. It also encompasses the amendments made in 2024, highlighting the key items of the current Schengen Borders Code and describing

ARCHIVED: This Practice Note is archived and is no longer maintained. This Practice Note discusses the implications of the coronavirus (COVID-19) outbreak for structured products and securitisation transactions and includes practical tips for lawyers working in these areas. For regular updates of news and analysis on the outbreak relevant to structured products and securitisation transactions, see Practice Note: Coronavirus (COVID-19) implications for Banking & Finance lawyers. Coronavirus (COVID-19) Lawyers across the world are currently grappling with many common areas of concern in connection with the coronavirus (COVID-19) pandemic. There are a number of areas that are particularly relevant to banking and finance lawyers. For more detail and analysis on these, see Practice Note: Coronavirus (COVID-19) implications for Banking & Finance lawyers, which is updated regularly with news, practical guidance and analysis covering the impact of COVID-19 developments and covers subject areas such as force majeure in lending transactions and execution of documents as well as setting out the implications for different types of banking and finance lawyers. This

This Practice Note explains the appeal procedures in Scotland for solemn crime. For information on appeal procedures in Scotland for summary crime, see Practice Note: Scottish criminal appeals: summary procedure. For information on Scottish solemn criminal procedure, see Practice Note: Solemn procedure in Scottish criminal proceedings. See also, more generally, Practice Note: The investigation and prosecution of criminal offences in Scotland. Update effective 1 December 2025: modernisation of criminal court procedure Several permanent reforms have been introduced by the Criminal Justice Modernisation and Abusive Domestic Behaviour Reviews (Scotland) Act 2025. These reforms replace previous temporary measures introduced during the COVID-19 pandemic. Practitioners should ensure all procedural references in this Practice Note are read in light of these statutory changes. Electronic signatures and document transmission Under CP(S)A 1995, ss 303C–303F, documents in criminal proceedings may be signed electronically and transmitted by electronic means to an accused person or their legal representative subject to the requirements in those provisions. Virtual attendance at hearings The court can suspend the requirement for physical attendance

ARCHIVED: This Practice Note has been archived and is not maintained. CORONAVIRUS (COVID-19): Many arbitral organisations have responded to the coronavirus pandemic with practical guidance and/or changes to their usual procedures and ways of working. This Practice Note considers what a respondent should do upon receiving a Request for Arbitration under the 2017 International Chamber of Commerce (ICC) Rules of Arbitration (2017 ICC Rules). It also refers to the guidance in the ICC Note to Parties and Arbitral Tribunals on the Conduct of the Arbitration under the ICC Rules of Arbitration (ICC Note). References in this Practice Note to articles of and appendices to the ICC Arbitration Rules are to the 2017 ICC Rules unless otherwise indicated. The 2017 ICC Rules apply to any ICC arbitrations commenced on or after 1 March 2017 (unless the parties expressly agree that an earlier version of the ICC Rules will apply, which is unlikely). The 2017 ICC Rules include: • an expedited procedure which automatically applies where the arbitration agreement is entered into

ARCHIVED: This Practice Note has been archived and is not maintained. CORONAVIRUS (COVID-19): Many arbitral organisations have responded to the coronavirus pandemic with practical guidance and/or changes to their usual procedures and ways of working. This Practice Note considers the provisions regarding evidence in arbitration proceedings under the 2017 International Chamber of Commerce (ICC) Rules of Arbitration (2017 ICC Rules). It also refers to the guidance in the ICC Note to Parties and Arbitral Tribunals on the Conduct of the Arbitration under the ICC Rules of Arbitration (ICC Note). References in this Practice Note to articles of and appendices to the ICC Arbitration Rules are to the 2017 ICC Rules unless otherwise indicated. The 2017 ICC Rules apply to any ICC arbitrations commenced on or after 1 March 2017, unless the parties have agreed to submit to the rules in force on the date of their arbitration agreement (which is unlikely). The 2017 ICC Rules include: • an expedited procedure which automatically applies where the arbitration agreement is entered into after 1 March

This Practice Note focuses on the key aspects of open offers and the matters that require consideration when an open offer is being carried out by a company either: • admitted to listing on the official list (Official List) of the Financial Conduct Authority (FCA) and to trading on the main market for listed securities of the London Stock Exchange (LSE) (Main Market) (listed company), or • admitted to trading on AIM, a market operated by the LSE (AIM company) (both a listed company and an AIM company being a company). It does not cover placings or rights issues. For information on these transactions see Practice Notes: Placings, A guide to cash box placings, Rights issues—key considerations and Rights issue—procedure for a listed company. What is an open offer? An open offer is: • an offer made by a company to existing shareholders • to subscribe for or purchase new shares (or other securities) for cash • in proportion to their holdings, ie a pre-emptive offer The

This Practice Note examines the right to ‘disconnect’ (or to ‘switch off’) which, generally speaking, refers to the right of workers not to engage in work-related activities outside of their normal contracted working hours. Any right to disconnect varies between jurisdictions and, while it can cover any form of work-related task, it most commonly refers to workers receiving electronic communications (eg emails and telephone calls) outside of their normal working hours. The number of workers carrying out their duties flexibly and remotely has increased significantly in the last decade, particularly following the Covid pandemic which required many workers to shift to remote working for the first time. While this flexibility has benefited many workers, the blurring of the line between workplace and home has made it more difficult for them to properly ‘switch off’ from work. The Acas guide on health, safety and wellbeing when working from home specifically notes that staff can find it harder to switch off from work and work longer hours when

STOP PRESS: Abolition of non-dom regime and introduction of residence-based IHT regime Finance Act 2025 (FA 2025) which received Royal Assent on 20 March 2025, implements legislation to abolish the remittance basis of taxation and replace it with a residence-based regime, from 6 April 2025. FA 2025 also replaces domicile as the key factor in establishing liability to inheritance tax. Other changes include amendment of the rules determining excluded property status, the abolition of protected settlements status of offshore trusts, and changes to overseas workday relief. For information on these changes, see Practice Notes: The abolition of the remittance basis of taxation from 2025–26 and A new residence-based regime for IHT from 2025–26. See also: Finance Bill Tracking Service: Key dates (Finance Bill 2025) and Finance Act 2025. CORONAVIRUS (COVID-19): For guidance on the difficulties and practicalities of taking instructions during the coronavirus (COVID-19) pandemic, see Practice Notes: Coronavirus (COVID-19)—remote witnessing of Wills [ARCHIVED] and Coronavirus (COVID-19)—Wills [ARCHIVED]. Even though the instructions to draft a Will may appear to indicate that only

The Insolvency Act 1986, s A1 (IA 1986) provides for an process whereby directors of insolvent companies, or companies that are likely to become insolvent, can obtain a moratorium, initially for a 20 business day period (which can be extended in some circumstances). The process is supported by Insolvency (England and Wales) Rules 2016 (IR 2016), SI 2016/1024, r 1A.1. The moratorium is designed to allow viable businesses time to restructure or seek new investment free from creditor action. The legislative framework for the moratorium process was inserted into IA 1986 by provisions in the Corporate Insolvency and Governance Act 2020 (CIGA 2020), which was enacted quickly, spurred on by the coronavirus pandemic. The moratorium is overseen by an insolvency practitioner acting as a ‘monitor’, although the directors will remain in charge of running the business on a day-to-day basis subject to certain constraints. This is sometimes known as a ‘debtor-in-possession’ process with the company being the ‘debtor’. The moratorium is free-standing, meaning it is not tied to any particular insolvency or restructuring process. This can be contrasted

This Practice Note provides practical guidance on how to exchange executed documents properly when one or more parties to a contract are not physically present. This is sometimes known as virtual signing or virtual closing. It details the guidance provided by the Law Society of Ireland on the virtual execution of documents. Virtual closings This Practice Note provides practical guidance on how to exchange executed documents properly when one or more parties to a contract are not physically present. This is sometimes known as virtual signing or virtual closing. The Law Society of Ireland has issued Guidance on the ‘virtual’ execution of documents. While this guidance remains valid, it should be noted that it was last updated in 2014 prior to the coronavirus (COVID-19) pandemic which led to a move away from the approach in R (Mercury Tax Group and Another) v HMR (Mercury) (where scanned, wet-ink signatures are circulated by pdf with originals to follow), towards e-signature. The Law Society of Ireland has since published an Updated Guidance Note Regarding E-Signatures, Electronic Contracts

This tracker was focused on education and was intended to be used to track key developments, legislation, guidance, parliamentary briefing notes and other sources of interest relating to coronavirus (COVID-19) and education, where relevant to local government lawyers. It was designed to provide an easy reference point for relevant content for education lawyers working in or with local authorities during the coronavirus outbreak up to 18 July 2021. For a navigational list of all archived local government coronavirus trackers, see: Coronavirus (COVID-19)—local government tracker up to 18 July 2021 [Archived]. For the most recent developments post ‘freedom day’ see Practice Note: Coronavirus (COVID-19)—local government tracker—post July 2021. Primary Legislation Development When in force Find out more Coronavirus Act 2020 (CA 2020)• CA 2020, ss 37–38 (schools, childcare providers etc) • CA 2020, Sch 16 Pt 1 (temporary closure of educational institutions and childcare premises 25 March 2020 Emergency measures in place and relaxation of education duties to respond to the COVID-19 pandemic This Act is made to enable the government to respond to an emergency