This Checklist sets out the key issues to consider when drafting a schedule to a business-to-business agreement. For more information on drafting commercial contracts generally, see Practice Note: Ireland—Structure and form of commercial contracts. What are schedules used for? Schedules to an agreement usually contain detailed information about specific aspects of the agreement or variables to a standard contract, and often deal with commercial matters. This might include pricing and charges, key personnel, service levels and service credits, specifications and scopes of work (eg details of licensed software, scope of services to be performed, descriptions of products to be provided), territories covered, sales targets, governance, business continuity and disaster recovery, and policies. Particularly in complex agreements, it is common for the relevant commercial teams in the business to take on responsibility for the schedules dealing with commercial matters (with input from lawyers to the extent required), as they are best placed to understand the relevant requirements of the business and the commercial aspects of the deal. However, schedules are still ‘legal’ documents as they generally form

This Checklist can be used to identify common recoverable past financial expenses and losses (special damages or past pecuniary losses) which are incurred before trial. It can also be used to assist with gathering appropriate evidence and sets out the issues that frequently arise when quantifying these losses. For further guidance, see: Past expenses and losses—overview. Head of loss Detail/considerations Potential evidence Further reading Past loss of earnings Calculate net loss of earnings (including overtime, bonuses and benefits where appropriate).Consider long-term wage inflation, sick pay arrangements, promotion prospects, and different approaches for employed, self-employed and unemployed claimants.For self-employed claimants, assess loss of profits rather than income.Consider loss of chance where appropriate. Payslips, P60s, bank statements, employment contract, employer HR/payroll letters, sick pay policy, comparator employee evidence, pension/share scheme statements, business accounts and tax returns (self-employed), qualifications, job applications, business plans, employment expert evidence. Practice Note: Past loss of earningsCalculating past loss of earnings—checklist Past care and assistance Consider gratuitous care provided by family/friends, paid commercial care and situations where the claimant

ARCHIVED: This Practice Note has been archived and is not maintained. This EU employment and social policy tracker covers key cases from 2024 to 2025 under the following topics: • working conditions—working hours, part-time and fixed-term work, posting of workers • informing and consulting workers about collective redundancies and transfer of companies • equal treatment and discrimination at work, and • social policy rules, social security coordination 2025 Cases Case Judgment date Key facts/analysis Case C-485/24, Locatrans Sàrl v ES, ECLI:EU:C:2025:955 11 December 2025: Judgment Applicable law in the event of a change in the habitual place of work The Court of Justice held that where an employee's habitual place of work changes during employment, the most recent place intended to become the new habitual place should be considered under the ‘more closely connected’ test in the last limb of Article 6(2) of the Rome Convention when determining applicable law absent party choice. The case concerned a Luxembourg transport company employee whose contract specified Luxembourg law

The general rule (as explained in Practice Note: Taxation of derivatives—the main rules) is that the profits and losses arising to a company from its derivative contracts are (like the profits and losses from its loan relationships) brought into account for corporation tax purposes as income. The derivative contracts rules are found in Part 7 of the Corporation Tax Act 2009 (CTA 2009), referred to in this Practice Note as Part 7. This Practice Note discusses the specific circumstances where this general rule is disapplied, and profits and losses on a company’s derivative contracts are instead brought into account for corporation tax purposes on a chargeable gains basis. Where profits and losses on a company’s derivative contracts are taxed on the chargeable gains basis, this does not necessarily mean that: • the normal principles for calculating corporation tax on chargeable gains apply, or • there is an actual or deemed disposal in relation to the relevant derivative contract Rather, the derivative contracts regime contains its own specialist chargeable gains provisions within Part 7.

This Practice Note provides high-level guidance for in-house lawyers on exclusion and limitation of liability. Exclusion and limitation of liability Exclusion and limitation of liability clauses offer in-house lawyers an opportunity to manage their organisation’s contractual risks. Such clauses are heavily negotiated in most contracts and in the spotlight if things go wrong. The legislation which regulates clauses of this type is complex and the law impacting their interpretation is nuanced. An in-depth understanding of the background law is essential when negotiating exclusion and limitation of liability clauses. Clear and precise drafting is also key to a strong exclusion and limitation of liability clause. Business-to-business (B2B) contracts A contract term which excludes or limits liability is subject to statutory and common law controls. Practice Note: Exclusion and limitation of liability considers exclusion and limitation of liability in business-to-business (B2B) contracts. It provides guidance on the common law and statutory controls affecting exclusion and limitation of liability clauses (also known as limitation of liability clauses, limitation clauses, exclusion of liability clauses, exclusion clauses and

This Practice Note deals with metrics for in-house legal teams. It considers: • how to capture the underlying data • how to store data and report it in a way that supports meaningful analysis, and • how to interpret the results in context For guidance on how organisations measure operational performance and drive improvement, see Practice Note: Managing operations for in-house lawyers—measurement and improvement. Building a reliable data-capture process Once you know what you want to measure, and why, the next question is how to capture the underlying data. Most in-house legal teams draw on a combination of sources, including: • matter intake tools • matter management systems and contract lifecycle management systems • e-billing systems • self-service portals and intranet analytics • surveys and feedback forms • time or activity recording • AI-assisted classification, extraction and analysis tools You should capture as much as you can automatically from the systems that work already flows through, rather than asking lawyers to record it manually. Manual recording may still have a

This Practice Note considers the role of the Engineer under the FIDIC Red and Yellow Books 1999 and the Pink Book 2010. The FIDIC Silver Book 1999 and the FIDIC Gold Book 2008 have an ‘Employer’s Representative’ rather than an Engineer and are outside the scope of this Practice Note. While under the FIDIC Gold Book 2008, the Employer’s Representative has a similar role to that of the Engineer—the position of the Employer’s Representative under the FIDIC Silver Book 1999 is significantly different. For guidance on the role of the Engineer under the FIDIC Red and Yellow Books 2017, see Practice Note: FIDIC contracts 2017—the role of the Engineer. Who is the Engineer? The Engineer is 'the person appointed by the Employer to act as the Engineer for the purposes of the Contract and named in the Appendix to Tender, or other person appointed from time to time by the Employer and notified to the Contractor under Sub-Clause 3.4 [Replacement of the Engineer]' (Sub-Clause

This Practice Note considers when and why you should attempt to settle disputes and the consequences for not attempting to reach settlement if directed to attempt it. For guidance on who should be involved in settlement discussions, what form the settlement should take, how it should be documented and how it can be enforced, see the further guidance in this subtopic, including Practice Notes: • Settling disputes—who, confidentiality and subject to contract • Settling disputes—settlement offers (Calderbank, WPSAC and Part 36) • Settling disputes—how to document a settlement • Settling disputes—drafting the settlement agreement • Resolving disputes concerning settlement agreements What is settlement? A settlement is the result of an agreement between the parties to the dispute to compromise and/or end the litigation or dispute if no proceedings have begun. It arises from an offer by one party that is accepted by the other or others. It may not involve all parties to a dispute. ’Compromise’ is a critical element. In Duke of Sussex v MGN Ltd, in the context of

FORTHCOMING CHANGE : On 13 October 2025, the Ministry of Housing, Communities and Local Government (MHCLG) launched a consultation on proposed improvements to the Local Government Pension Scheme (LGPS) in England and Wales. Among other things, the consultation proposes a major overhaul of Fair Deal protections, aligning the scheme with the 2013 Fair Deal guidance and ending the use of ‘broadly comparable’ pension schemes for future outsourcing (save in certain exceptional circumstances). Instead, all staff compulsorily transferred under TUPE would retain continuous LGPS membership through a new default ‘deemed employer’ model, ensuring the original Fair Deal employer remains responsible for pensions rather than relying on admission bodies. These protections would extend across re-tenders and subsequent transfers, safeguarding access for ‘protected transferees’ and, at the employer’s discretion, for new joiners on the contract. For those currently in broadly comparable schemes, the proposals envisage bulk transfers into the LGPS that preserve accrued final-salary benefits, with future accrual on a CARE basis. Draft regulations to implement these Fair Deal changes were published alongside the consultation,

This Practice Note provides a summary of the recent key legal developments that impact Irish commercial lawyers during 2026 and beyond. Feel free to suggest issues that ma thy be covered in our horizon scanner using: irelandcurrentawareness@lexisnexis.com. To track upcoming legal and regulatory developments for Irish commercial lawyers, see Practice Note: Ireland—Commercial horizon scanner 2026. For Irish commercial developments tracked previously, see Practice Notes: Ireland—Commercial horizon scanner 2025 [Archived] and Ireland—Commercial horizon scanner 2024 [Archived]. For tracked enforcement actions taken by the Data Protection Commission (DPC) in Ireland under the EU’s General Data Protection Regulation (EU) 2016/679 (EU GDPR) and the Data Protection Act 2018 (Ireland) (DPA 2018 (IRL)), see Practice Note: Ireland—The Data Protection Commission inquiries—tracker. This tracker covers key Irish commercial law developments, including contract, consumer protection, competition, agency and distribution, sale and supply of goods and services, confidential information and intellectual property, data protection and ePrivacy and digital trade. Legislation This section contains information on recent legislative changes relevant to Commercial practitioners which are partially of fully in force. Act/SI title When? What’s

This Practice Note considers the general principles of awarding damages in tort claims, including the compensatory function of damages in tort, the distinction between general and special damages, the availability of exemplary damages (punitive damages) and aggravated damages in tort claims, restitutionary damages and ‘user damages’ in tort, the date and mode of assessment, interest on tortious damages and reducing tortious damages (contributory negligence and mitigation). This Practice Note considers the general principles for when an award of damages may be available to remedy a tortious act, including negligence. For related guidance, see also Practice Notes: • The remedy of damages—general principles • Loss of chance damages • Claiming damages—tort and contract claims compared This Practice Note does not consider damages in the context of clinical negligence and personal injury claims. General principles of liability in tort claims As a general principle, in order for a claimant to successfully claim damages in tort, they must prove on a balance of probabilities that: • the defendant’s conduct did, in fact, cause them the damage, loss

What is a framework agreement? A framework agreement is an umbrella agreement which a party enters into with one or more suppliers (who may be contractors, sub-contractors, suppliers or consultants) to establish the terms governing a long term relationship during which one or more contracts may be awarded by the employer to the supplier(s). In construction, framework agreements are commonly entered into between employers and a number of contractors, suppliers or consultants and sometimes between contractors and a number of sub-contractors, suppliers or consultants. Notwithstanding these various relationships that may be subject to a framework agreement, for ease, this Practice Note refers to the ‘employer’ and the ‘supplier’. Framework agreements are used in the private sector but are more widely used in the public sector, both by government departments and bodies and by local authorities. Though a framework agreement, in most cases, is not considered to be a contract itself, the procurement by a contracting authority to establish a framework agreement is subject to public procurement rules. How does a framework agreement