An order from the Divisional Court of the Queen’s Bench Division ordering a body (such as a magistrates’ court) to do something (such as rehear a case).

In two circumstances, the CA 2006 requires that a public company is re-registered as a private limited company: (a) when the company has reduced its share capital and (b) when the company has cancelled its shares, which (in both cases) has resulted in the company’s share capital falling below the authorised minimum share capital.

Introduction and background Certain professionals who provide tax advice and interact with HMRC on behalf of clients will be required to register with HMRC and meet minimum standards. HMRC has indicated that implementation will include a transitional period of at least three months. In Autumn Budget 2024, on 30 October 2024, the government announced that it would mandate registration of tax advisers who interact with HMRC on behalf of clients from April 2026 and it published a summary of responses to a consultation document, which had been published in March 2024. The responses supported mandatory registration. In Budget 2025, the government announced that, although it would continue to require tax advisers to register, it would not, as a result of the responses to the consultation, regulate them, but would work in partnership with the sector to raise standards in the tax advice market. In July 2025, HM Revenue & Customs (HMRC) published draft legislation and policy proposals introducing a mandatory registration regime for tax advisers. The policy was formally confirmed in November

HMRC has updated various guidance notes on mandatory registration, including to reflect the legal requirement for tax advisers who interact with HMRC on behalf of clients to register for an agent services account.

Mandatory requirements are the defences that are used by the member states in justification of indistinctly applicable measures restricting the free movement of goods.

CA 2006, Part 31 provides that a company may be struck off the register of companies and dissolved either (1) voluntarily, on application by the company (voluntary striking off), or (2) pursuant to the powers of the Registrar of Companies (mandatory striking off). A mandatory striking off may arise where the Registrar has reasonable cause to believe that a company is not carrying on business or in operation. The Registrar is likely to instigate this process if a company has failed to make its annual statutory filings within a reasonable period following the filing deadline.

HMRC has published two guidance notes on the new requirements for tax advisers to register with HMRC, confirming a start date of 18 May 2026.

The Institute for Government’s Director, Hannah White, has argued that the House of Lords needs an independent disciplinary system, stating that the Mandelson case shows why the Lords should catch up with the Commons, whose disciplinary processes are now clearer and more effective. She highlights that the Lords continue to adjudicate on alleged misdemeanours by peers themselves, making it difficult to form an objective view and undermining public confidence, and contends that legislation is needed to provide a new mechanism for the removal of peerages in serious and tightly defined circumstances.

Employment analysis: In dismissing a direct religion or belief discrimination claim brought by a Christian employee following complaints relating to her social media posts which criticised the nature of sex education in schools (including gender fluidity and same sex marriage) the employment tribunal had erred in that it failed to: (1) conclude that there was a close or direct nexus between the employee’s Facebook posts and her protected beliefs, (2) determine the reason why the employer acted as it had, and (3) assess whether the employer’s actions were prescribed by law and necessary for the protection of the rights and freedoms of others. The proportionality assessment, which the tribunal had not carried out, was necessary to determine whether the employer’s actions were because of, or related to, the manifestation of the employee’s protected beliefs, or were in fact due to a justified objection to the manner of that manifestation, according to the EAT. The EAT also set out basic principles that underpin the approach adopted when assessing proportionality of any interference with rights to freedom of religion and freedom of expression to assist tribunals and to better inform employers and employees as to where they stand on issues arising from the manifestation of religious or other philosophical beliefs.

The case of Mannai v Eagle Star [1997] 3 All ER 352, in which the House of Lords (as was) confirmed that a mistake in a contractual break notice was not fatal to its validity, as the reasonable recipient would not be misled by the error.

This Practice Note provides a summary of the position in respect of manorial rights which include sporting rights, mineral rights and the right to hold markets or fairs. It sets out the registration requirements for such rights, together with an explanation of how manorial rights may have arisen by virtue of the land being former copyhold or subject to an inclosure award. Origins of manorial rights Manorial rights are relics of the feudal system of land tenure. They can still exist in relation to land that: • is former copyhold land, or • was inclosed pursuant to an inclosure award Copyhold Copyhold was a form of tenure which evolved out of medieval customs and sat alongside freehold and leasehold tenure. It existed subject to certain manorial rights which could be exercised by the lord of the manor. Copyhold was abolished by the Law of Property Act 1922 (LPA 1922). A number of Copyhold Acts prior to 1925 had permitted voluntary enfranchisement of copyhold and the Law of Property Act 1925 (LPA 1925) compulsorily enfranchised any remaining copyhold titles; in

In the Mansion House Speech 2024, delivered on 14 November 2024, the Chancellor of the Exchequer, the Rt Hon Rachel Reeves MP, announced that the government’s key priority is to increase investment in the UK economy, thereby improving economic growth. The government aims to boost the efficiency and capacity of the UK’s economy by working in partnership with businesses and specifically, with the financial services sector. Through the government’s reformed Office for Investment, there will be a proactive approach to working with investors to ensure capital is directed to the UK’s biggest growth opportunities. The Chancellor has set out wide-ranging government plans, focused on attracting investment from across the world and increasing private investment in the UK to grow the economy. Alongside economic stability and higher levels of investment, the government also wants to deliver the reforms needed to support growth. The Chancellor outlined a need for a ‘rebalance’ of the system – retaining important protections but pushing for growth and investment.