Conserving biodiversity Section 40 of the Natural Environment and Rural Communities Act 2006 (NERCA 2006) places a duty on all public authorities in England and Wales to have regard, in the exercise of their functions, to the purpose of conserving biodiversity. A key purpose of this duty is to embed consideration of biodiversity as an integral part of policy and decision making throughout the public sector, which should be seeking to make a significant contribution to the achievement of the commitments made by government in its 25 Year Environment Plan (25 YEP). The Environment Act 2021 (EA 2021) further strengthened this duty and contains a range of provisions for environmental improvement, placing the 25 YEP on a statutory footing. Development plans and planning decisions have the potential to affect biodiversity outside, as well as inside relevant designated areas. The EA 2021 mandates net gain in biodiversity through the planning system. Planning authorities can work collaboratively with other partners, including Local Nature Partnerships, to develop and deliver a strategic approach to protecting and improving the natural environment based

Companies are required by the CA 2006 to keep a number of statutory registers. There are also other registers that are commonly kept by a company although they are not required by statute, such as a register of applications and allotments, a register of transfers, and a register of debenture holders.

See Co-operative joint venture.

This is the risk attributable to an individual company, as opposed to the sector or broader market.

Certain categories of benefits are not liable to income tax. The most significant of these are payments into pension funds (see Practice Note: Pensions—general considerations for employment lawyers), retirement and death benefits, and shares within HMRC-approved schemes (see Practice Note: Introduction to share ownership schemes). There are several other, less significant, non-taxable benefits, such as those listed below. Further information on non-taxable payment or benefits for employees is available in the HMRC guidance. Accommodation Accommodation is free from tax if it is necessary for the job, or if it is solely provided to enable the employee to perform his duties, or if structural alterations or repairs need to be performed to those premises. If an employee is moving with his job, relocation expenses may be provided free of tax, up to £8,000. For further information on relocation, see the drafting notes to our Precedent: Clauses—place of work, residence, mobility and relocation. Annual parties An employer may provide a party or other function as long as it is open to all employees and does not cost more than £150 a

Some payments made on the termination of an employment or office can be paid tax free. Some of these exemptions are often overlooked in practice. A termination payment may be exempt from tax because it falls within the £30,000 exemption, because it is fully exempted under the relevant legislation or because it is not treated as employment income in the first place. The exemptions only apply to payments that would otherwise be taxable as payments on termination (within section 401 of the Income Tax (Earnings and Pensions) Act 2003 (ITEPA 2003)). They do not apply to any amounts taxable under any other taxing provision as earnings, benefits, payments for restrictive covenants or payments from an employer-financed retirement benefits scheme since those other taxing provisions (ITEPA 2003, ss 62, 63–214, 225 and 394) take priority, see Practice Note: Termination payments and tax. Any payment made on termination that falls within one of these other charging provisions remains taxable. This Practice Note concerns solely those termination payments that fall within ITEPA 2003, s 401. £30,000

A receivable to which title is not transferred to a receivables purchaser and which is usually held on trust for the receivables purchaser by the client.

A nondiscretionary trust is a trust under which the trustees have little or no discretion over who benefits, when they benefit, or in what amounts. The beneficiaries’ entitlements are fixed or objectively ascertainable under the trust instrument (for example, a settlor provides that a named beneficiary is to receive specified income or capital at defined times or on identified events).In practice, the term is used contrastively with “discretionary trust” to describe “fixed”, “interest in possession” or similar trusts, rather than as a term of art defined in legislation or case law. It may appear in trust documentation, tax analysis and advice on succession planning, pensions and employee benefit structures.Because beneficiaries’ rights are determined by the terms of the trust, nondiscretionary trusts generally confer stronger proprietary rights, easier enforceability and greater predictability of tax consequences, but offer less flexibility for trustees and settlors.Usage and underlying concepts are broadly consistent across England and Wales, Scotland, Northern Ireland and Ireland, though the detailed trust and tax consequences depend on each jurisdiction’s statute and case law, and on the specific drafting of the trust deed.

We are not aware of any reason why the individual trustees of a charitable trust cannot apply for letters of administration with Will annexed, in circumstances where the charity is the sole residuary beneficiary of an estate, and all named executors are not willing and able to act. Although charity trustees are responsible for running the charity, they may be able to delegate certain powers to agents or employees or to one or more of the charity trustees. The extent of any power to delegate will depend

A nonjury trial is a hearing in which the judge (or magistrates) decides both facts and law without a jury, also called a bench trial or judge-only trial. The term is descriptive; legislation typically refers to a “trial without a jury”.Across the UK and Ireland, most civil proceedings are nonjury; residual jury availability is narrow. In criminal practice, summary proceedings are always nonjury: in England and Wales and Northern Ireland before magistrates or a District Judge; in Scotland before a sheriff or justice of the peace; and in Ireland in the District Court.Trials on indictment are ordinarily with a jury, subject to limited statutory exceptions. In England and Wales, the Crown Court may sit without a jury only exceptionally (for a real and present danger of jury tampering, or where tampering has occurred): Criminal Justice Act 2003, ss 44 and 46. Northern Ireland permits nonjury trials on a DPP certificate for specified cases under the Justice and Security (Northern Ireland) Act 2007 (the successor to Diplock courts). In Ireland, the Special Criminal Court tries cases without a jury where the ordinary courts are inadequate (Offences against the State Act 1939). Scottish solemn proceedings require a jury as a rule.Key features include judicial fact-finding, reasoned judgments, unchanged burdens/standards of proof, and standard appeal routes.

A nonsolicitation agreement is a contractual restriction preventing a party, usually an employee, consultant or seller of a business, from soliciting specified persons such as customers, clients, suppliers or colleagues for a defined period after the relationship ends. It is a form of post‑termination restrictive covenant, distinct from non‑compete and non‑dealing clauses.In England and Wales, Scotland, Northern Ireland and Ireland, nonsolicitation covenants are generally enforceable only insofar as they protect a legitimate business interest (for example, customer connections or a stable workforce) and go no further than reasonably necessary in duration, geography and scope. The concept is not generally defined in statute but is developed through case law on restraint of trade and employment covenants.Typical uses include employment contracts, partnership and LLP agreements, franchise agreements and share sale or business sale contracts. Courts scrutinise whether “solicitation” involves active persuasion, targeted approaches or use of confidential information, and may distinguish this from merely accepting unsolicited business. Careful drafting, severability provisions and tailored periods (often 6–12 months, sometimes longer on business sales) are central to enforceability across all four jurisdictions.

This document provides general guidance regarding injunctions to protect from domestic abuse available in the family courts. Your family lawyer will be able to provide specific advice based on your circumstances. Family homes and domestic abuse If you are suffering from violence, threats or intimidation, it is possible to apply in the family courts for an injunction to help protect you. There are two types of injunction: • a non-molestation order, and • an occupation order What is a non-molestation order? A non-molestation order prohibits your partner or spouse from using or threatening violence against you or your children, or intimidating, harassing or pestering you. It can contain very specific provisions depending on the particular type of harassment happening to you. Who can apply? To apply for a non-molestation order you must be an associated person, which is defined in the relevant legislation. Former and current spouses, civil partners and cohabitants are included, as well as fiancé(e)s, relatives, people living in the same household, the parents of children in the house and those who have been in intimate personal relationships of significant duration.