An at issue memorandum is an internal or procedural document used by litigators to identify, summarise and clarify the matters “in issue” between the parties in civil proceedings. It typically distils the disputed facts, legal questions and relief sought once statements of case (or pleadings) are closed, helping to focus case management, evidence and advocacy.The expression “at issue memorandum” is descriptive rather than a term of art defined in legislation or rules of court. It may appear in case management directions, internal firm precedents, counsel’s briefs, or documents prepared for settlement discussions or alternative dispute resolution.Across England and Wales, Scotland, Northern Ireland and Ireland, the core concept is consistent: to map the live issues for trial or hearing and distinguish them from matters admitted or no longer pursued. In Scotland and Northern Ireland, the function is closely related to the identification of issues in the pleadings and any joint minutes; in Ireland and England and Wales it often aligns with lists of issues prepared for case management conferences, pre-trial reviews or mediation. Properly prepared, an at issue memorandum promotes procedural efficiency, cost control and focused advocacy.