Mortuary law describes the body of law governing the handling, custody and disposal of human remains, including death certification, post-mortems, retention of organs and tissues, funeral arrangements and burial or cremation. It is a descriptive term rather than a single codified legal regime, drawing on statute, common law, professional regulation and local authority powers. Across England and Wales, Scotland, Northern Ireland and Ireland, core issues include: who has the right to possession and control of the body; consent to post-mortem examination; coroner or procurator fiscal investigations; licensing and regulation of mortuaries and crematoria; public health requirements; and disputes over burial, cremation or repatriation. Relevant legislation and case law vary by jurisdiction (for example, distinct coronial and burial/cremation statutes, and different approaches to quasi‑property interests in a body and to next‑of‑kin rights), but the underlying principles are broadly consistent. In practice, mortuary law is engaged by hospitals, funeral directors, local authorities, pathologists, faith groups and families, particularly where there is a contested funeral, delay in release of a body, allegations of unlawful retention of tissue, exhumation, or cross‑border transfer of remains.

The Bank for International Settlements (BIS) has announced that three quarters of the Basel Committee on Banking Supervision (BCBS)’s 27 member jurisdictions have now published regulations implementing the full set of Basel III standards. Almost all member jurisdictions have publicly announced that banks must apply Basel III by April 2027 or earlier.

A term for example in a side letter or an LPA which enables an investor which joins the fund after the first closing to benefit from certain side letter rights offered to investors from previous closings.

Law360, London: Most business leaders and consumers would consider litigation funding to pursue unaffordable legal cases and help close the gap in access to justice, according to new research published on 4 August 2025.

MFN stands for Most Favoured Nation. A Most Favoured Nation (MFN) condition will require any new additional debt (ie an incremental or accordion facility) to be priced within a certain parameter outside of the price of the existing debt, or otherwise require the price of the existing debt to be increased so that the parameter is maintained. Possible carve-outs include: the MFN applying to certain types of debt only, such as only providing pricing protection on same currency pari passu term debt that matures at a similar time to the existing debt; disapplying the MFN for the Freebie basket and/or to refinancing debt—‘sunsets’ on the MFN, meaning that the pricing protection only applies for a certain period after closing; linking the MFN to margin only, rather than yield. For more information, see Considerations for calculating additional debt capacity: no longer just a fixed number (2019) 7 JIBFL 464.

Add new clause 14 to Precedent: Limited partnership agreement or new clause 16 to Precedent: Limited partnership agreement—private fund limited partnership with the following: [ 14 OR 16 ] Most favoured nation [ 14.1 OR 16.1 ] The Partners agree that the Limited Partnership and/or the General Partner may enter into side letters or side arrangements with some or all of the Limited Partners which have the effect of establishing rights or altering or supplementing the terms of this Agreement and the deeds of adherence entered into by the relevant Limited Partner (Side Letters

What is a most favoured nation clause? A ‘most favoured nation’ (MFN) clause is commonly found in investment treaties. The clause provides a standard of protection that the host state will not treat foreign investors any less favourably than investors under other treaties. In the absence of an MFN clause, each state to the bilateral investment treaty (BIT) is free to discriminate economically between investors from different countries. The purpose of an MFN clause is to standardise the levels of protections offered to foreign investors under all BITs signed by the host state. If the substantive protections offered by the host state in one BIT are less than it has provided in a BIT with another state, the investor can seek to rely on the MFN clause to import the higher standard of protection from the more favourable BIT, effectively replacing the less favourable language of the BIT upon which the claim is brought. For example, an investor might seek to import the more favourable language of an expropriation clause offered in the BIT

Introduction A most favoured nation (MFN) clause entitles an investor to have visibility of side letter entitlements of other investors in the private equity fund and, in certain circumstances, allows such investor to elect to benefit from those entitlements. MFN clauses play a key role in the commercial negotiations of an investment in a modern private equity fund. The MFN clause and its interaction with investor side letters and the fund documentation can result in the disclosure of investors' side letter entitlements to other investors and even the right to take the benefit of preferential terms negotiated by other investors. However, MFN clauses can also lead to a range of issues surrounding lack of transparency for investors and be potentially detrimental to the fund's ability to obtain subscription backed borrowing. Further, MFN clauses can lead to increased bureaucracy, increased administration and legal costs for the sponsor, ie typically the fund’s general partner or investment manager who establishes and promotes the fund, in negotiating and implementing complex and

If an incremental facility is priced above the existing term debt, the interest rate on the existing term debt may be 'pulled-up' so that it is not more than a specified amount below the pricing on the incremental debt (eg 50 basis points).

OECD Model Tax Convention, Article 22 This Q&A assumes that the relevant article of the OECD Model Tax Convention (the Convention) is paragraph 2 of Article 22. Article 22 concerns the rights of contracting states to tax capital. The commentary on Article 22 states that: 'For the purposes of paragraph 2, property will form part of the business of a permanent establishment if the 'ownership' of the property is allocated to that permanent establishment under the principles developed in the Committee's report entitled Attribution of Profits to Permanent Establishments (see in particular paragraphs 72

Law360: A survey from Aon plc noted on 5 August 2024 that almost two-thirds of defined contribution (DC) pension plans in the UK do know how much money a typical member can expect in retirement—and welcomed the intention of the new government to make remedying this a priority.

Planning analysis: From 1 April 2026, most section 78(1) planning appeals under the Town and Country Planning Act 1990 (TCPA 1990) against decisions on planning applications that proceed by way of written representations will be determined under the expedited Part 1 procedure. That procedure removes the opportunity for any party to submit further representations at appeal stage and prevents appellants from introducing new material. The clear policy direction is towards speed, reduced procedural steps and greater front loading at application stage.