Chancellor Rachel Reeves’ Mansion House speech of 15 July 2025 was light on pensions and left some key areas unaddressed. In particular, there was silence on the anticipated Phase 2 of the Labour government’s pension review, which is expected to focus on the adequacy of retirement savings and the expansion of automatic enrolment. The Pensions Management Institute (PMI) criticised the omission as a missed opportunity to tackle the growing retirement savings crisis, while the Pensions Policy Institute (PPI) called for progress in pensions adequacy in their UK Pensions Framework 2025, stating that ‘a pensions adequacy review cannot come soon enough.’

Law360: The government has missed an opportunity to launch a long-awaited overhaul of the UK’s pension savings system, the Pensions Management Institute (PMI) said in a press release on 15 July 2025, as the country edges closer to a retirement savings crisis.

All unlawful killings which are not murder are manslaughter

A manual accounting system is a bookkeeping method in which a practice records, totals and reconciles transactions without dedicated accounting software, using handwritten ledgers, printed journals or simple spreadsheets. In legal practice this commonly describes how a firm records client money and office transactions. It is a descriptive term, not defined in legislation or case law, but widely used in regulatory guidance and audits.Key features typically include paper or spreadsheet ledgers for client and office accounts, a cash book, sequentially numbered bills and receipts, supporting vouchers, and bank reconciliations performed and signed off at regular intervals. It relies on internal controls (authorisation, segregation of duties, cross‑checks) to maintain an audit trail.Across England & Wales (SRA Accounts Rules), Scotland (Law Society of Scotland Accounts Rules), Northern Ireland, and Ireland, regulators do not require computerised systems. Manual systems are permitted if they produce complete, accurate and timely client‑account records, regular reconciliations, and a clear audit trail, with records retained for the required regulatory and tax periods.Practical significance: suitability for low‑volume practices; increased error and fraud risk if controls are weak; inspection readiness; evidential value in disputes and regulatory or VAT audits; and the need for secure storage and, where scanned, reliable copies for disclosure.

Manual handling is one of the most common causes of injury in the workplace and injuries caused in this way can often have severe and long-term effects. It’s therefore very important that you manage manual handling risk carefully—do not assume it’s irrelevant in an office environment. This Practice Note sets out regulatory requirements relating to manual handling in an office-based workplace and contains suggestions on how you might manage manual handling risk in your workplace. Other industry/workplace-specific considerations may apply in different working environments. What is manual handling? Manual handling involves a wide range of handling activities, including: • lifting • lowering • pushing • pulling, or • carrying loads Common loads, in an office environment, include: • boxes • files • filing cabinets, and • other office furniture and equipment, eg computers, photocopy paper, etc Regulatory requirements Regulatory requirements relating to manual handling can be found in various places. Health and Safety at Work etc Act 1974 (HSWA 1974) The Health and Safety at Work etc Act 1974 (HSWA 1974) is the primary piece of legislation

1 Purpose and responsibility 1.1 Manual handling is one of the most common causes of injury in the workplace. 1.2 Injuries caused in this way can often have severe and long-term effects. 1.3 This policy sets out our commitment to avoiding or reducing the need for manual handling and, where the need cannot be avoided, the steps we will take to reduce the risk of injury. 1.4 [The Health and safety manager] is responsible for this policy. Any questions, concerns or suggestions should be raised with them. 2 What is manual handling? 2.1 Manual handling involves a wide range of handling activities, including: 2.1.1 lifting; 2.1.2 lowering; 2.1.3 pushing; 2.1.4 pulling; or 2.1.5 carrying loads. 2.2 Common loads include: 2.2.1 boxes; 2.2.2 files; 2.2.3 filing cabinets; and 2.2.4 other office furniture

1 General Name of employee [insert name] Handling operations examined [insert, eg collecting and delivering mail, boxing up files for storage or litigation bundles] Job titles involved [insert details] Location [insert location] Assessed

Reviewing the documents in paper form. Unless your client only has hardcopy evidence this would include printing electronic documents

A manufactured dividend is an amount which is representative of a dividend on UK shares and is required to be paid by one person to another under an arrangement between them for the transfer of the shares (Corporation Tax Act 2010 (CTA 2010), s 782); a manufactured overseas dividend is an amount which is representative of an overseas dividend on overseas securities and is required to be paid by one person to another under an arrangement between them for the transfer of the overseas securities (CTA 2010, s 790).

This Q&A assumes that B’s reselling activities are limited to the UK. UK Registered Design Rights The putting on the market, importing and/or using of a product incorporating a design which does not differ in its overall impression from a UK Registered Design will, absent any defence, infringe a UK Registered Design (sections 7 and 7A of the Registered Designs Act 1949 (RDA 1949)). All remedies available for infringement of other IP rights are available to Registered Designs. In proceedings for infringement of a UK Registered Design, damages shall not be awarded against a defendant which proves that

How to use this Checklist This Checklist is designed to highlight issues that commonly arise during the negotiation of a manufacturing agreement and design licence. For further information on the licensing of designs, see Practice Notes: • Introduction to designs • UK registered and unregistered designs • Licensing intellectual property rights • Negotiation guide—intellectual property licence clause For example pure design licences, see Precedents: Design licence—pro-licensor and Design licence—pro-licensee. See also: Licence of designs—checklist. For example character merchandising agreements, see Precedents: Character merchandising agreement—pro-licensor and Character merchandising agreement—pro-licensee. This Checklist can also, where appropriate, form the basis of a simple non-binding heads of terms. For guidance on how to do this, see Precedent: Heads of terms—commercial contracts. Checklist schedule for proposed manufacturing agreement and design licence (A) Key commercial considerations Notes Parties Parties: confirm each party’s legal status and whether any third parties (such as group affiliates) will benefit from the proposed agreement. If there is more than one company in a corporate group, check that the company entering into the agreement

Manufacturing agreement and know-how licence This Checklist identifies the key terms typically included in a manufacturing agreement and know-how licence. This document can be used as a checklist of issues to consider when drafting, reviewing or negotiating such agreements. For examples of a manufacturing agreement, see Precedents: • Manufacturing agreement—pro-customer • Manufacturing agreement—pro-manufacturer For further information on the licensing of know-how, see Practice Note: Know-how—protection and licensing. This Checklist can also, where appropriate, form the basis of a simple non-binding heads of terms. For guidance on how to do this, see Precedent: Heads of terms—commercial contracts. Checklist schedule for proposed manufacturing agreement and know-how licence (A) Key commercial considerations Notes Parties Parties: confirm each party’s legal status and whether any third parties (such as group affiliates) will benefit from the proposed agreement. Third-party guarantees: confirm whether any third party will guarantee a party’s performance or financial obligations. Commencement and duration Commencement: confirm proposed commencement / effective date. Duration: confirm whether the proposed agreement