This Practice Note explains SRA regulatory requirements that apply to law firms when progressing or conducting a client’s matter. Additional requirements are contained in Law Society practice management standards, eg Lexcel, which should be considered compulsory for law firms that have or wish to achieve accreditation. Non-law firm specific regulatory requirements of general application, such as the data protection regime and the Money Laundering, Terrorist Financing and Transfer of Funds (Information on the Payer) Regulations 2017 (MLR 2017), SI 2017/692, as amended, are outside of the scope of this Practice Note. For more information, see subtopics: Lawful processing and transfer of personal data and Client due diligence—law firms. Practice Note: Money Laundering Regulations 2017—client due diligence—law firms—Risk assessing clients and matters—simplified, enhanced and regular CDD in particular contains information about the regulatory requirement to risk assess client matters which are within scope of the MLR 2017, SI 2017/692. SRA requirements There is no discrete section of the

A matter of law is an issue that must be determined by the court applying legal rules and principles, rather than by assessing facts or evidence. It contrasts with a “matter of fact”, which is for the fact‑finder (judge or jury) to resolve. In civil and criminal proceedings across England and Wales, Scotland, Northern Ireland and Ireland, questions of law are decided by the judge, such as the correct interpretation of legislation, the scope of a legal duty, the availability of a defence, or whether the facts as found can in law satisfy a particular cause of action or offence. The expression “matter of law” is descriptive rather than usually defined in statute. Its content is shaped mainly by case law distinguishing questions of law from questions of fact and from mixed questions of law and fact. The classification of an issue as a matter of law is practically important for appeals (where appellate courts generally review only errors of law), for submissions of no case to answer, and for applications for summary judgment or decree, where the court may dispose of a claim if it fails as a matter of law even on the assumed facts.

1 General information Date of this project plan [Insert date] Stage this project plan covers(eg pre-trial review or end of matter) [Insert details] Date of last project plan (if any) [Insert date] Completed by [Insert name of person completing this project plan] 2 Matter information Client name(s) [Insert client name(s)] File reference number [Insert file reference number] Matter type [Insert brief description of the matter, eg contract dispute] Fee earner [Insert name of fee earner] Supervisor [Insert name of supervisor] Any other comments, eg client vulnerabilities [Insert any other comments] 3 Critical dates Date Description [Insert date] [Insert description of critical date, eg limitation date] [Insert date] [Insert description of critical date] [Insert date] [Insert description of critical date] 4 Matter summary Description

The UK Corporate Governance Code (UKCG Code) of the Financial Reporting Council (FRC) sets out standards of good practice in relation to leadership and effectiveness of the board of directors, remuneration, accountability and relations with shareholders. It applies to companies with a listing of equity shares in the equity shares (commercial companies) category, regardless of whether they are incorporated in the UK or elsewhere, although other companies might apply some or all of its provisions on a voluntary basis. All companies with a listing of equity shares in the equity shares (commercial companies) category are required under the UK Listing Rules (UKLR) of the Financial Conduct Authority (FCA) either to comply with the provisions of the UKCG Code or to explain to shareholders in their next annual report why they have not done so (the 'comply or explain' principle). For a general overview of the application, purpose and provisions of the UKCG Code, see Practice Note: The UK Corporate governance Code. UKCG Code requirements The UKCG Code takes a broad view on the board’s role by providing

The general rule is that the creditor should inform the guarantor of every private bargain between the creditor and the principal debtor varying the degree of the guarantor's responsibility, and it may be necessary sometimes to disclose the existence and nature of an agreement between the creditor and another person other than the principal debtor.

(1) For a bond, the time at which the principal of the bond is repayable and it ceases to exist; (2) For a pension fund, broadly the average age of the membership and the time until benefits are payable; (3) The event of a life policy reaching the end of its term. For an investment policy this will result in the accrued value of the plan being payable, whereas for a protection policy such as a term policy it will result in the policy lapsing without value.

This table summarises all completed investigations by Mauritius’ competition authority (the Competition Commission—the CC) into alleged cartels, anti-competitive agreements and abuses of dominant positions since 2018. Note—only investigations that have been made public are included in this table. 2023 Investigations under ss41–43 of the Competition Act 2007 Case name, companies under investigation and industry Issues Developments Fertilizers• Mauritius Chemical & Fertilizers Industry Ltd (now Ingenia) Restrictive agreements—price fixing, allocating markets and bid rigging • Infringement decision issued—18/01/2023; fines totalling RS 5.4m  Investigations under s46 of the Competition Act 2007 Case name, companies under investigation and industry Issues Developments Repairs and maintenance of automobiles• Bamyris Motors Concerns

Mauritius has become the 75th World Trade Organization (WTO) member to formally accept the Agreement on Fisheries Subsidies on 13 May 2024. The Agreement was adopted during the WTO's 12th Ministerial Conference held in Geneva and bans illegal, unreported and unregulated fishing, bans fishing overfished stocks and removes subsidies for fishing on the unregulated high seas. In addition, the Agreement recognises that developing countries will require support in their implementation of the agreement. The WTO, Director-General, Ngozi Okonjo-Iweala, was presented with the instrument of acceptance by Mauritius' Ambassador, Usha Chandnee Dwarka-Canabady.

Produced in partnership, partner, and Zahrah Juman, legal executive, in the Mauritius office of global offshore law firm Appleby on key issues regarding merger control in Mauritius. NOTE—to see whether notification thresholds in Mauritius and throughout the world are met, see further: Where to Notify. Mauritius is also a member of COMESA, which operates a supra-national merger control regime. 1. Have there been any recent developments regarding the Mauritian merger control regime and are any updates or developments expected in the coming year? Are there any other ‘hot’ merger control issues in Mauritius? No new legislation or substantial amendments are expected in the near future. Following the 2021 amendment to the Competition Act 2007 (the Act) to introduce provisions on (i) the protection from liability of the Competition Commission of Mauritius (the Commission) and its officers and (ii) the protection of informers, the Act was further amended in 2019 to state that every person specified in the Act, s 39(1) shall be deemed to be a public officer or a person lawfully engaged, authorised or employed in the performance

The terms maximum and minimum harmonisation refer to the level of harmonisation that the Union desires to achieve with its legislation

Maximum benefit allowed by HMRC under an approved scheme. This has been obsolete from A-day.

There is no limit on the amount that employers can pay into occupational pension schemes; however, restrictions on the spreading of tax relief over a given number of years depending on the value of the contribution may be imposed by HMRC.