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 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

The coronavirus (COVID-19) pandemic heralded a significant change in the ways many of us work. This note is focussed on hybrid working, which refers to a flexibility around where we work. Inevitably, though, it also touches upon flexible working which is about when we work. An historical context Originally, most people worked from, or close to, home, whether working the land, small-scale home-based manufacturing and service provision and so on. The industrial revolution, and with it factories as well as large scale farming, meant people started having to go to a place of work so they could collectively work on the same machine or on the same land or flocks and herds. At the same time, and with the spread of printing and other technologies, commerce meant that there was an explosion of document production. Those whose roles became document based, for example lawyers and accountants, had to be where those documents were kept so as to avoid creating multiple copies of everything. Part of the reason for the advent of the modern day

ARCHIVED: This tracker has been archived and is not maintained. This tracker contains an archive of news stories and developments on coronavirus (COVID-19) that relate to pensions. Date News story Brief description 22 July 2021 TPO publishes annual report and accounts for 2020–21 The Pensions Ombudsman (TPO) has published its annual report and accounts for 2020–21 which sets out a number of TPO’s key achievements over the last year, including the introduction of a new Casework Reorganisation Programme that introduced a single application process for all pension complaints with a focus on resolving complaints as early as possible.According to the report, the demand for the TPO’s services remained largely the same for the 2020–21 year. The service closed a total of 4,853 pension complaints from 5,567 received, an increase of 6% compared to the last year.The report also notes that there was a fall in new pensions complaints during the early stages of the coronavirus (COVID-19) pandemic, but demand started to increase again towards the end of the year in line with its long-term

Updated in January 2026 Introduction The Philippines has continued to demonstrate relatively strong and resilient economic performance, sustaining its position among the faster-growing economies in Southeast Asia. From 2010 to 2019, the country recorded an average annual GDP growth rate of approximately 6.4%, a marked improvement from the 4.5% average between 2000 and 2009. Despite the global economic challenges posed by the coronavirus (COVID-19) pandemic in 2020, the Philippines showcased resilience, with GDP growth rebounding to 5.6% in 2023, the highest growth rate in Southeast Asia. In terms of credit ratings, the Philippines has maintained favourable assessments from major international agencies. As of June 2024, Fitch Ratings affirmed the country's Long-Term Foreign-Currency Issuer Default Rating at 'BBB' with a stable outlook, reflecting the nation's strong medium-term growth prospects. This guide aims to highlight some of the key areas that a new business will need to know and address before it begins to operate in the Philippines. This guide should not be

This Practice Note explains solemn trial procedure in Scotland and should be read in conjunction with Scottish solemn criminal procedure—flowchart. For details of pre-trial preparation under the solemn procedure, see Practice Note: Solemn procedure in Scottish criminal proceedings. For guidance on the appeal procedures in Scotland for solemn crime, see Practice Note: Scottish criminal appeals—solemn procedure. For an introduction to the investigation and prosecution of criminal offences in Scotland, see 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 sections 303C–303F of the Criminal Procedure (Scotland) Act 1995 (CP(S)A 1995), documents in criminal proceedings may be signed electronically and transmitted by electronic means to an

The members of a private company can pass resolutions at general meetings of the company or by way of written resolution. The members of a public company can pass resolutions at general meetings of the company only. There are two forms of general meetings under the Companies Act 2006 (CA 2006): general meetings and annual general meetings (AGMs). A general meeting of the members of a company can be called and held at any point, and any number of times, in a year so that the members may pass resolutions to carry out certain changes or approve certain actions. The articles of association of a company registered under the Companies Act 1985 may refer to 'extraordinary general meetings' (a term used to distinguish such ad hoc meetings from AGMs) although the reference to ‘extraordinary’ is absent from CA 2006. For further information on the calling and holding of general meetings (and AGMs), see Practice Notes: • Calling a general meeting—fundamentals • Holding a general meeting—fundamentals The COVID–19 pandemic led to many companies holding

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

Background to the Corporate Insolvency and Governance Act 2020 (CIGA 2020) Spurred on by the coronavirus (COVID-19) pandemic and a desire to mitigate the effect on businesses of the government-imposed lockdown, the Corporate Insolvency and Governance Bill received Royal Assent on 25 June 2020 resulting in the CIGA 2020. This followed the government’s previous consultation on proposed changes to the UK’s insolvency regime in 2016, its response to which was published on 26 August 2018 (see News Analysis: Exploring the government’s response to the insolvency and corporate governance consultation). Among the reforms, the CIGA 2020 introduced new provisions into the Insolvency Act 1986 (IA 1986) to ensure the continuity of essential supplies and restrict contractual termination provisions on insolvency (so-called ‘ipso facto’ clauses). For an overview of the CIGA 2020, see News Analysis: Corporate Insolvency and Governance Act 2020. What are ipso facto clauses? When a company is subject to an insolvency procedure, creditors often seek to improve their position by threatening to terminate their supply of goods or