This Resource Note outlines the main provisions of Rules 10 and 11 of the AIM Rules for Companies (AIM Rules), which deal with the principles of disclosure of information by an AIM company and disclosure of price sensitive information. It highlights relevant materials, commentary and guidance from the London Stock Exchange (LSE), as well as Lexis+® UK analysis and resources, to give practical guidance on the interpretation and application of Rules 10 and 11 of the AIM Rules. Material covered in this Resource Note include: • the AIM Rules • the AIM Rules for Nominated Advisers (Nomad Rules) • Inside AIM, the periodic publication from the AIM Regulation team • AIM Notices, which are issued periodically, and contain information on AIM regulatory and administrative matters • Lexis+® UK Practical Guidance and Lexis+® UK Legal Research resources Setting the scene • Rulebook:AIM Rules for Companies • What it covers: Rule 10 sets out the principles relating to disclosure of information by an AIM

This week's edition of Competition weekly highlights includes, from a UK perspective: (1) the CMA’s launches ‘initial SMS investigations’ into Apple and Google’s mobile ecosystems under the DMCCA 2024, (2) the CMA’s decision to close its Chapter I investigation into the supply of chemicals in the construction industry on administrative priority grounds, (3) the CMA published its provisional findings in cloud services market investigation, (4) the CMA published Growth and Investment Council Terms of Reference, and (5) the Department for Business and Trade publishes updated statutory guidance on UK subsidy control regime. This week's highlights also includes, from an EU perspective: (1) the Court of Justice’s judgment concerning a national reference from Germany affirming German sawmills right to consolidate antitrust claims, (2) a Court of Justice judgment fining Estonia for failing to implement the ENC+ Directive, (3) a Court of Justice judgment setting aside and referring back a General Court judgment regarding a Commission decision approving an Italian compensation scheme for airlines in the context of COVID-19, and (4) the General Court dismisses action regarding Commission’s decision approving capital injections from PostNord Group to Post Danmark.

Life Sciences analysis: The In Vitro Diagnostic Medical Devices Regulation (IVDR) (Regulation (EU) 2017/746) becomes applicable on 26 May 2022. Lisa Page, partner, and Mary-Clare Palmer, associate, at Penningtons Manches Cooper take a deep-dive into what changes are introduced, discuss serious challenges to and impact of its implementation on the heels of last year’s Medical Devices Regulation (MDR) (Regulation (EU) 2017/745) and analyse the wider sector impact for EU medical device access and innovation. They also provide a helpful breakdown of the recently amended transitional provisions further to its guidance and consider what next for manufacturers with devices on the market in Europe and the UK.

The UK’s first formal tax residency test for individuals known as the statutory residence test or SRT took effect on 6 April 2013 and applies to determine an individual’s tax residency for tax years 2013/14 onwards. Further details are set out in Practice Notes: The structure of the statutory residence test and The statutory residence test—key concepts and definitions. This Practice Note sets out the way in which the rules apply where a person arrives in or leaves the UK part way through a tax year. This Practice Note, and the further Practice Notes on the SRT, are only a summary and are not comprehensive. There will inevitably be areas where an interpretation is debatable or where a given situation does not appear to be in the consideration of the draftsmen, so reference should always be made to the primary legislation. Detailed guidance on the legislation has been issued by HMRC and this may be updated from time to time. The current HMRC guidance (SRT Guidance) can be found in RDR3: Statutory Residence

This week's edition of Corporate Crime weekly highlights includes expert analysis of the Justice Committee’s scrutiny of proposed criminal justice reforms under the Courts and Tribunals Bill, of the EU protocol strengthening cross-border criminal asset recovery powers, and of the new fit and proper tests for lawyers under the FCA’s AML regime. Also included is news of the commencement of reforms to the POCA 2002 confiscation regime introduced by the CPA 2026, of HMRC publicly naming Petrofac Facilities Management following a Russia sanctions settlement, and of amendments to sentencing guidelines following the Sentencing Council’s fifth annual miscellaneous amendments consultation. All this, and more, in this week’s Corporate Crime highlights.

This fundamentals note seeks to provide accessible practical guidance and links to more comprehensive content in relation to the auditing of the accounts and reports of a company. In the United Kingdom, the audit of accounts and reports is governed by Parts 16 and 42 of the Companies Act 2006 (CA 2006). Under CA 2006, s 475, a company is required to have its annual accounts for a financial year audited in accordance with CA 2006, Pt 16, unless the company can take advantage of one of the exemptions available. The term ‘audit’ is not defined in the CA 2006, however, the function of a company’s auditor is to report on the annual accounts of a company (auditor’s report), copies of which must: • in the case of a private company, be sent to every member of the company, every holder of the company's debentures and every person who is entitled to receive notice of general meetings during the auditor’s tenure of office, or • in the case of a public company, be laid before the company in general meeting

HM Land Registry Particulars LR1. Date of the lease [date] LR2. Title number(s) LR2.1 Landlord's title number(s) [title number(s) out of which this Lease is granted (but leave blank if the Landlord’s title is unregistered)] LR2.2 Other title numbers [existing title number(s) against which entries of matters referred to in LR9, LR10, LR11 and LR13 are to be made] LR3. Parties to this lease Landlord [[OPTION 1—name of Landlord (not an overseas entity)] [of OR incorporated in England and Wales (company registration number [number]) whose registered office is at] [address]OR[OPTION 2—name of Landlord (overseas entity)] [incorporated OR formed] in [territory of incorporation/formation] with registration number [number] [and registered at Companies House (company registration number BR[number])] (overseas entity ID [[number] OR not required]) whose registered office is at [address]] Tenant [[OPTION 1—name of Tenant (not an overseas entity)] [of OR incorporated in England and Wales (company registration number [number] whose registered office is at] [address]OR[OPTION 2—name of Tenant (overseas entity)] [incorporated OR formed] in [territory of incorporation/formation] (registration number [number]) [and registered at Companies House (company registration number BR[number])] (overseas entity ID [[number] OR not required]) whose registered office is at

This edition of Employment weekly highlights includes: (1) analysis from Nick Chronias, Partner at DAC Beachcroft LLP, David Reade KC and Joseph Bryan, barristers at Littleton Chambers, and Jonathan Tuck, Partner at Baker McKenzie of a Supreme Court decision on rectification of mistakes in collective agreements, (2) an Order setting pay and conditions of school teachers in Wales from 1 September 2024, (3) an employment tribunal decision finding that Bolt app drivers have worker status, (4) the coming into force of the Platform Work Directive, (5) a Court of Appeal decision concerning civil penalty notices under the Immigration Asylum and Nationality Act 2006, (6) the Department for Business and Trade consultation report following consultation with devolved governments on UK-Switzerland professional qualifications recognition implementation, (7) HMRC guidance for employers on reporting the apprenticeship levy and employment allowance, (8) an Equality and Human Rights Commission checklist and action plan for preventing sexual harassment at work, (9) a Financial Reporting Council consultation on updates to the UK Stewardship Code, (10) plans for an ‘omnibus’ EU Regulation to simplify EU sustainability reporting duties, (11) regulations bringing into force the offence of failing to prevent fraud provisions under the Economic Crime and Corporate Transparency Act 2023, (12) lessons for lawyers from the Home Office guidance on the offence of failing to prevent fraud, (13) an EAT judgment on the admissibility of pre-termination negotiations in ‘ordinary’ unfair dismissal claims, (14) Regulations extending temporary justice measures introduced in Scotland during the Coronavirus pandemic for an additional 12 months, (15) an important message from the Employment Tribunal President’s Support Office on the Notice of Change (Notice of Acting) functionality on MyHMCTS for claimant representatives, (16) updated agenda templates for Scottish employment tribunals, (17) a new tracker for employment-related legislation in force in 2023, (18) dates for your diary, (19) updates to our case, consultation and legislation trackers and horizon scanner, and (20) new Q&As.

This week's edition of Corporate Crime weekly highlights includes analysis of the significant reforms for tackling fraud proposed by the Crime and Policing Bill, of a judicial review challenging an inquest conclusion of unlawful killing, of the government’s upcoming review of money laundering and terrorist financing risks and of the effectiveness of recently announced measures by the COVID anti-fraud squad. Also included is news of the recently launched consultation by the MoJ proposing significant reforms to private prosecutions and the single justice procedure, of the Sentencing Council’s revised guidelines on imposing community and custodial sentences, of the DBT’s updated guidance on applying for a trade sanctions licence and of the FSA’s updated industry guidance requiring food businesses to provide written allergen information to consumers. All this, and more, in this week’s Corporate Crime highlights.

HM Land Registry Prescribed Clauses col style="width: 25%;"> LR1. Date of the lease [date] LR2. Title number(s) LR2.1 Landlord's title number(s) [title number(s) out of which this Lease is granted (but leave blank if the Landlord’s title is unregistered)] LR2.2 Other title numbers [existing title number(s) against which entries of matters referred to in LR9, LR10, LR11 and LR13 are to be made] LR3. Parties to this lease Landlord [[OPTION 1—name of Landlord (not an overseas entity)] [of OR incorporated in England and Wales (company registration number [number]) whose registered office is at] [address]OR[OPTION 2—name of Landlord (overseas entity)] [incorporated OR formed] in [territory of incorporation/formation] (registration number [number]) [and registered at Companies House (company registration number BR[number])] (overseas entity ID [[number] OR not required]) whose registered office is at [address]] Tenant [[OPTION 1—name of Tenant (not an overseas entity)] [of OR incorporated in England and Wales (company registration number [number]) whose registered office is at] [address]OR[OPTION 2—name of Tenant (overseas entity)] [incorporated OR formed] in [territory of incorporation/formation] (registration number [number]) [and registered at Companies House (company registration number BR[number])] (overseas entity ID [[number] OR not required])

This Resource Note outlines the main provisions of Rules 12, 13, 14, 15 and 16 of the AIM Rules for Companies (AIM Rules), which deal with the disclosure of corporate transactions by an AIM company. It highlights relevant materials, commentary and guidance from the London Stock Exchange (LSE), as well as Lexis+® UK analysis and resources, to give practical guidance on the interpretation and application of Rules 12, 13, 14, 15 and 16 of the AIM Rules. Material covered in this Resource Note include: • the AIM Rules • the AIM Rules for Nominated Advisers (Nomad Rules) • Inside AIM, the periodic publication from the AIM Regulation team • AIM Notices, which are issued periodically, and contain information on AIM regulatory and administrative matters • Lexis+® UK and Lexis®Library resources. Setting the scene • Rulebook: AIM Rules for Companies • What it covers: Rules 12 to 16 contain the disclosure and other requirements an AIM company must comply with when it undertakes a corporate transaction.

This week's edition of Life Sciences weekly highlights includes analysis by Herbert Smith Freehills LLP of the UK Court of Appeal judgment confirming it cannot deviate from previous UK precedent on second medical use SPCs (Merck Serono v Comptroller-General of Patents), analysis by Arnold & Porter of the Court of Justice decision clarifying whether various promotional schemes offered by pharmacists such as discounts or rewards schemes constitute ‘advertising of medicines’ under Directive 2001/83/EC, as well as, Law360 analyses of the Court of Appeal’s injunction decision striking a compromise to permit rival Glenmark to ship supplies of its generic already packed in trucks without progressing to retail sales (AstraZeneca v Glenmark Pharmaceuticals), the impact of the Unified Patent Court asserting its authority to hear claims involving UK patents, reporting of a nonbinding opinion advising the Court of Justice to uphold a €60.5m fine against Teva and Cephalon for an alleged pay-for-delay conspiracy and the impact of the new EU Product Liability Directive on tech and AI. Also included, is news of the ICO levying a £3.07m fine against Advanced Computer Software Group following a 2022 ransomware attack that compromised personal data including NHS patient data, the European Commission publishing an Explanatory Guide to the microplastics restriction regulation, of MHRA CEO Dame June Raine’s retirement, and the DHSC dispute resolution panel ruling that B. Braun is liable for scheme rebate payments because its off-contract sales of a branded sedative do not qualify for exceptional central procurement exemption under VPAS due to NHS England procurement, among several other important stories.