The Department for Energy Security and Net Zero (DESNZ) has published the final estimates of the UK’s greenhouse gas emissions from 1990 to 2023. The report indicates that in 2023, total emissions were 385 million tonnes CO2 equivalent, representing a 5% decrease from 2022 and a 53% reduction compared to 1990 levels. The electricity supply sector saw the largest reduction in emissions (20%) from 2022 to 2023, attributed to higher electricity imports and reduced electricity demand, which decreased gas use in power stations. The buildings and product uses sector also saw a 6% decline in emissions, primarily due to reduced gas consumption in residential buildings. Domestic transport remained the largest emitting sector, accounting for 29% of total emissions in 2023. UK-based international aviation bunker emissions increased by 17% from 2022 to 2023 but remained below pre-pandemic levels.

This week's edition of Life Sciences weekly highlights includes analysis of the new UK Clinical Trials Regulation which is a major overhaul of the UK regulatory framework and news that the MHRA celebrated the steps it has taken for clinical trial reform in the UK in an International Clinical Trials Day press release and further announced the launch of a six-week consultation on the use of real-world data (RWD) for external control arms of clinical trials following its two related guidance documents on the use of RWD and real-world evidence for regulatory decisions. Also included, is news that the UK Patents Court has handed down a judgment in relation to the rare blood disease biosimilar patent dispute between Samsung Bioepis and Alexion Pharmaceuticals, the EMA updated guidance on the implementation of Policy 0070 for the publication of clinical data, the EMA also updated FAQ guidance and several documents concerning the European Shortages Monitoring Platform, the EFPIA has criticised the proposal requiring pharmaceutical companies to launch and continuously supply products in all Member States and NICE published a modular update to its health technology evaluations manual for assessing health inequalities, among other stories.

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 explains the appeal procedures in Scotland for summary crime. For information on appeal procedures in Scotland for solemn crime, see Practice Note: Scottish criminal appeals—solemn procedure. For detailed guidance on Scottish summary procedure, see Practice Note: Summary 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

1. What is the applicable legislation? The legal basis for foreign investment control in Poland is the Polish Law of 24 July 2015 on the control of certain investments (Act on Investment Control 2015), and resolutions of the Polish Council of Ministers adopted under this regulation. Legislation amending and expanding the scope of foreign investment control was initially introduced on a temporary basis as a result of the COVID-19 pandemic, however, as of 24 July 2025, the regime was made permanent. Apart from the Act on Investment Control 2015, there are numerous mechanisms not directly aimed at foreign investment control but which in practice result in restrictions with respect to such transactions. These include: • the Act of 6 March 2018 on the principles of participation of foreign business entities and other foreign persons in commercial practices on the territory of the Republic of Poland. It regulates the commencement and pursuit of economic activity by foreign persons on the territory of Poland • the Act of 24 March 1920 on acquisition of real estate by foreigners. This act imposes an obligation

ARCHIVED: This archived Practice Note covers the impact of coronavirus on trustees of pension schemes, as well as the position taken by the Pensions Regulator, the Pension Protection Fund, the Pensions Ombudsman and other regulators. This Practice Note also describes the impact of coronavirus on public service pension schemes (including through the Coronavirus Act 2020). The Coronavirus (COVID-19) pandemic was challenging for trustees running pension schemes. This Practice Note describes the position taken by the different pensions regulatory bodies (including the Pensions Regulator (TPR) and the Pension Protection Fund (PPF)), as well as the various issues encountered by trustees of pension schemes. This Practice Note also describes the impact of coronavirus on public service pension schemes, including effects arising through the Coronavirus Act 2020. TPR’s position TPR repeatedly expressed a willingness to regulate pragmatically and sympathetically when dealing with breaches caused by COVID-19 issues. TPR went as far as to grant certain easements, some of which expired on 30 June 2020 (eg the ability to suspend DB transfer activity, delays in submitting

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 how to commence an 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). 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 (ICC, art 6(1)). The 2017 ICC Rules include: • an expedited procedure which automatically applies where the arbitration agreement is entered into after 1 March 2017 and the amount in dispute is below US$2m. In cases above this threshold, the parties must opt-in. For guidance on the ICC expedited procedure, see

This Practice Note summarises the relevant rules and guidance on arrears, default and recovery in the Financial Conduct Authority (FCA)’s Consumer Credit sourcebook (CONC). It also outlines separate requirements under the Consumer Credit Act 1974 (CCA 1974) that must be satisfied before a lender can enforce an agreement, including service of notice of sums in arrears (NOSIA) and a default notice. Background Firms carrying on a consumer credit-related activity must comply with Chapter 7 of CONC that contains the relevant rules and guidance on arrears, default and recovery. Broadly, these rules set out the requirements with which firms must comply when collecting debts and managing borrowers in arrears and forbearance, including how they communicate and how they propose to assist borrowers in difficulty. During the coronavirus pandemic the FCA introduced its Tailored Support Guidance (TSG) for Consumer Credit, Mortgages and Overdrafts, clarifying how firms could support customers in financial difficulty, taking account of their individual circumstances. Although developed during a time of crisis, the FCA sought to retain elements of the

ARCHIVED: This archived Practice Note, which considers the tax measures that were introduced by the government in response to the coronavirus pandemic and other tax measures that were particularly relevant in the circumstances, is not maintained and is for background information only. The government announced a number of measures in response to the coronavirus (COVID-19) crisis either that related specifically to the UK tax regime, or that HMRC administered. HMRC published a business support finder tool to help businesses and self-employed people to determine quickly and easily what financial support was available to them. See: Find coronarvirus support for your business. For ease of use, this Practice Note is split into sections as follows: • EMPLOYMENT • SELF-EMPLOYMENT • TRADING LOSSES • VAT • STAMP TAXES • INTERNATIONAL • TAXES MANAGEMENT AND LITIGATION, and • INCENTIVISED INVESTMENT EMPLOYMENT Coronavirus job retention scheme (CJRS)—CLOSED The coronavirus job retention scheme (CJRS) provided support to employers with a UK payroll in the form of a grant to assist with salary payments to ‘furloughed’ employees during the coronavirus

This Practice Note is an introduction to the system of national non-domestic rates (NNDR) (also referred to as business rates) for non-domestic properties in England and Wales. It outlines the background to the operation of the scheme and provides detail on how the valuation process works. It explains how to check and, if necessary, make a challenge to amend a local list or appeal against decisions that have been made. As a tax on property, rates have existed in some form since 1601. The framework currently in place was largely established by the Local Government Finance Act 1988 (LGFA 1988), as amended. LGFA 1988 established that: • rates were to be raised only on non-domestic property—occupiers of domestic property would instead pay community charges (replaced by council tax from 1993, see Practice Note: Council tax) • rates bills were to be set nationally by way of government specified multipliers to be applied to rateable values for each financial year • local authorities would administer and collect rates income, but pay the proceeds

ARCHIVED: This Practice Note has been archived and is not maintained. What is the CJRS? At Spring Budget 2020, the government announced several measures to help businesses face the coronavirus pandemic (eg suspending business rates). One of these measures was the ‘Coronavirus Job Retention Scheme’ (CJRS), which was a temporary scheme generally open to UK employers with a PAYE payroll scheme (subject to certain eligibility requirements). The CJRS came into operation on 1 March 2020 and, after several extensions, continued to operate until 30 September 2021. It was designed to support employers whose operations had been severely affected by coronavirus and which would otherwise have had to make redundancies. Workers covered by the CJRS were said to be ‘furloughed’. Under the CJRS, an employer could claim the following in respect of furloughed workers: • until 31 July 2020, 80% of a worker’s wages, up to a monthly cap of £2,500, plus employer National Insurance contributions (NICs) and pension contributions—the value of the pension contributions that could be claimed under the CJRS until 31 July 2020 is discussed

ARCHIVED: This Practice Note is archived and is no longer maintained. Coronavirus (COVID-19) Lawyers across the world have been grappling with many common areas of concern in connection with the coronavirus (COVID-19) pandemic. There are 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 contains news, practical guidance and analysis covering the impact of COVID-19 developments. This Practice Note sets out the key issues which are relevant to trade and commodity finance during the COVID-19 outbreak. For information on general lending issues arising from the COVID-19 outbreak, see Practice Notes: Coronavirus (COVID-19)—implications for lending transactions and Coronavirus (COVID-19)—Banking & Finance frequently asked questions [Archived]. International Chamber of Commerce (ICC) guidance on its rules In April 2020, The ICC issued a guidance paper on the impact of COVID-19 on trade finance transactions issued subject to ICC rules. The guidance paper provides technical guidance to the market on: