Tax analysis: The First-tier Tax Tribunal (FTT) granted HMRC’s application for an order that arrangements were notifiable under the disclosure of tax avoidance schemes (DOTAS) rules and that the company was the promoter of them.

A bank or other financial institution responsible for originating and syndicating a transaction. The arranger always has a senior role.

This is the regulated activity of making arrangements for another person to buy or sell a security or contractually based investment (article 25 of the Regulated Activities Order).

Background to the regulation of home finance transactions The regulation of home finance transactions came about at different points in time. On 31 October 2004 (a date known as M Day), lenders and intermediaries of regulated mortgage contracts (RMCs) became regulated. The Regulation of Financial Services (Land Transactions) Act 2005 enabled the Financial Conduct Authority (FCA) and its predecessor, the Financial Services authority, to regulate activities similar to those that were already regulated in relation to RMCs but which instead involve the provider acquiring land rather than simply providing finance for its purchase by the homeowner. An amendment order in 2006 (SI 2006/2383, which came into effect on 6 April 2007) brought within the remit of regulation home reversion plans (HRPs) as well as home purchase plans (HPPs). HRPs are schemes where a provider buys an interest in a homeowner's property and allows the homeowner to continue to reside in the property. HPPs include certain types of Islamic financing arrangements, such as Ijara or diminishing Musharaka. A further amendment order in 2009 (SI 2009/1342, which

Scope of this Practice Note This Practice Note provides information on the regulated activity of arranging deals in investments as well as the regulated activities of operating a multilateral trading facilities (MTFs), operating organised trading facilities (OTFs) and operating electronic systems for public offers of relevant securities under articles 25, 25D, 25DA and 25DB of the Financial Services and Markets Act 2000 (Regulated Activities) Order 2001, SI 2001/544 (RAO), including information on applicable exclusions The activities of arranging regulated mortgage contracts (RMCs), home reversion plans (HRPs), home purchase plans (HPPs), and arranging regulated sale and rent back agreements can be found in SI 2001/544, arts 25A–25C and 25E. For further information, see Practice Note: Arranging deals in home finance transactions. Arranging (bringing about) deals in investments Arranging (bringing about) deals in investments falls under the RAO, SI 2001/544, art 25(1) and consists of making arrangements for another person (whether as principal or agent) to: • buy • sell • subscribe to, or • underwrite an

Sums reserved in a lease which a tenant fails to pay on the due date. A right to forfeit may be reserved in a lease once sums have been outstanding for a specified period of time.

Arrest is the act of lawfully depriving a person of their liberty so they are no longer free to leave, typically as a step in the criminal process. Across England and Wales, Scotland, Northern Ireland and Ireland, an arrest usually involves informing the person that they are under arrest and the grounds for it, and taking them into custody for questioning, charge or court appearance. In England and Wales and Northern Ireland, the core powers and safeguards are set out in the Police and Criminal Evidence Act 1984 (PACE) and corresponding Northern Irish legislation, alongside specific statutory powers (for example, terrorism, immigration). In Scotland, arrest is governed by the Criminal Justice (Scotland) Act 2016, which codifies when and how police may arrest without warrant. In Ireland, arrest powers derive from common law and multiple statutes, including the Criminal Justice Act 1984. Key legal issues include reasonable suspicion, necessity (where applicable), use of reasonable force, and compliance with rights to information, access to legal advice and prompt court review. An unlawful arrest may found civil claims (false imprisonment, assault), exclusion of evidence, or challenges to prosecution.

Crime analysis: Should anonymity be granted to suspects who are arrested but not yet charged? Lee Gledhill, a barrister at Alexander Chambers, analyses the pros and cons and points out that the balance between publicising arrests and the privacy of suspects has not been consistent in recent times.

This Practice Note considers the power to arrest an individual without a warrant for the purpose of extraditing them to specified category 2 countries. It considers the basis for this power of arrest as well as the procedure by which a valid request is issued, certified and served. It also sets out the procedure for bringing a person before the court under such a certified request. Provisional arrest under the Extradition Act 2003 Section 74B of the Extradition Act 2003 (EA 2003) provides constables, customs officers and service policemen with a power of provisional arrest without a warrant, for the purpose of extraditing people for serious offences to specified countries on the basis that a certificate has been issued in respect of the person. A constable or customs officer may exercise this power in any part of the UK. A service policeman may exercise the power anywhere, but only in relation to a person who is subject to service law or is a civilian subject to service discipline. The

This Practice Note considers the position on arrestment in Scotland. For guidance on: • other forms of diligence in Scottish civil procedure, see Practice Note: Enforcement in Scottish civil litigation which, in turn, links through to detailed guidance on a number of forms of diligence available in Scotland • the equivalent in England and Wales, see: Introduction to enforcement—overview which, as well as giving an overview of this topic, links through to more detailed guidance on various aspects of domestic enforcement in England and Wales • cross-border enforcement, see Practice Note: Cross-border enforcement—a guide for dispute resolution practitioners which, as well as giving an overview of this topic, links through to more detailed guidance on various aspects of cross-border enforcement In 2020, the Scottish Government began a policy review of diligence measures in Scotland and this led to the Bankruptcy and Diligence (Scotland) Act 2024, which received Royal Assent on 15 July 2025. See Practice Note: Enforcement in Scottish civil litigation—Methods of enforcement in Scotland for details. Key: • BD(S)A 2024—Bankruptcy

Local Government analysis: In late February 2021 a news article reported that a care home worker had been arrested on suspicion of gross negligence manslaughter after a patient died of coronavirus (COVID-19). In late March 2021, two further care home workers were arrested on suspicion of wilful neglect. Jonathan Grimes and Sophie Wood of Kingsley Napley LLP look at how those working in care homes can potentially face criminal liability in respect of coronavirus cases.

CASE HUB ARCHIVED–this archived case hub reflects the position at the date of the decision of 2 November 2016; it is no longer maintained. See further, timeline, commentary and related cases. Case facts Outline UK merger investigation into the completed acquisition by Arriva Rail North Limited of the Northern Rail franchise. The transaction involves a horizontal overlaps in rail routes in northern England. Latest developments On 2 November 2016, the CMA issued its final report and cleared the transaction subject to remedies. The CMA has found that the transaction may be expected to lead to a SLC in relation to three rail routes (Leeds to Sheffield, Wakefield to Sheffield and Chester to Manchester). Following further evidence submitted since the provisional findings, the CMA determined that there are no competition concerns on other rail routes and on routes where Arriva’s bus services overlap with Northern rail franchise routes. To remedy those concerns, the CMA has ordered targeted local remedies comprising caps on unregulated rail fares for the affected routes.  Parties Arriva Rail North Limited (ARN) is a