Introduced by Pensions Act 2004, s 69 this regime requires trustees and sponsoring employers of certain defined benefit schemes to report independently in writing to the Pensions Regulator specified events.

FORTHCOMING DEVELOPMENT: On 8 September 2021 the Department for Work and Pensions (DWP) published a consultation on draft regulations which (i) make proposed changes to the notifiable events under the primary notifiable events regime (under section 69 of the Pensions Act 2004 (PA 2004)), and (ii) detail the type of events that will be subject to the secondary notifiable events regime (under PA 2004, 69A). More specifically, in respect of the primary notifiable events regime, the draft regulations propose two additional notifiable events: (i) the intended sale by the employer of a material proportion of its business or assets, in respect of which a decision in principle has been reached; and (ii) the intended granting or extending of a relevant security by the employer over its assets (a decision in principle by the employer to grant or extend a relevant security over its assets, such that, should the employer become insolvent, the secured creditor would be ranked above the scheme in the order of priority for debt recovery). The draft regulations also set out the removal

EU merger control rules require the prior notification of proposed concentrations (mergers) of a certain size, which must be suspended pending approval from the European Commission.

The process by which the client informs the receivables financier that a receivable has been created or a credit note has been issued.

Local Government analysis: The Court of Appeal has ruled on two important points arising from a claim for possession of temporary accommodation, following the cessation of a local authority’s main housing duty to a homeless applicant under section 193 of the Housing Act 1996 (HA 1996). Firstly, the Court confirmed that local authorities are not under any duty to inform applicants that they have a separate right to request a review of a decision to discharge duty, eg where the duty ceases because an applicant has accepted or refused an offer of alternative accommodation, in addition to their right to suitability review. Secondly and in any event, the Court confirmed there were no exceptional circumstances to justify raising a local authority’s alleged failure to comply with duties under Part VII of the HA 1996 as a public law defence to possession proceedings, where a defendant had failed to make use of their right to s 202 review or s 204 appeal to pursue those arguments. Written by Tara O’Leary, barrister at Cornerstone Barristers.

On 12 January 2023, the Regulation on foreign subsidies distorting the internal market (FSR) entered into force. The European Commission (the Commission) adopted the Implementing Regulation setting out detailed rules on procedures for the implementation of the FSR. The FSR aims to combat distortions of competition on the EU internal market caused by foreign subsidies. It imposes mandatory notification and approval requirements for acquisitions of significant EU businesses and large EU public tenders and gives the Commission extensive powers to launch ex officio investigations. The notification requirements became effective on 12 October 2023. This Practice Note sets out the key elements of the FSR, including the mandatory notification and approval requirements for M&A transactions and the Commission’s ability to conduct its own investigations into problematic foreign subsidies. Notification obligation for concentrations M&A transactions are notifiable under the FSR where the below conditions are met. Concentration A concentration shall be deemed to arise where a change of control on a lasting

1 Introduction 1.1 Failure to properly identify and manage conflicts, confidentiality and disclosure issues can have serious consequences for a law firm, including: 1.1.1 clients may not receive the level of service that they are entitled to expect, which may result in complaints or negligence claims; 1.1.2 our reputation could be damaged; 1.1.3 the firm or individuals within the firm could be: (a) disciplined by the SRA or another regulator, which could lead to fines, disqualification or other sanctions; (b) exposed to claims from third parties in the courts for injunctions to stop us acting in a matter and/or damages. 1.2 An own interest conflict is any situation where our duty to act in the best interests of any client in relation to a matter conflicts with the personal or commercial interests of the firm or a member of staff in relation to that or a related matter—or there is a significant risk that it may conflict. We can never act where there is an own interest conflict. 1.3 An own interest conflict can arise as a result

Draft determination by the Pensions Ombudsman. Issued towards the end of an investigation to give the parties a final opportunity to comment prior to a determination being made.

[insert full name of Trustee] as trustee of the [insert full name of the employee benefit trust] [insert full address of trustees] [insert date of letter] Dear Trustee(s) [name of the employee benefit trust] (EBT) We are writing to you in your capacity as trustee of the EBT (Trustee). We refer to the trust deed establishing the EBT dated [insert date of trust deed] executed by you as Trustee and [insert name of settlor of EBT] (the Company and the Trust Deed). [There are no assets and liabilities in the EBT We understand that the EBT no longer has any assets or liabilities and therefore has ceased to be constituted as a trust. However, we need to recognise formally that the EBT has been terminated and notify HMRC accordingly. We therefore propose that the enclosed deed of termination be executed. This deed of termination formally records the exercise of your power under Clause [insert relevant clause] of the Trust Deed to bring forward the end of the Trust Period (as defined in the Trust Deed). [The Company is

CURRENT CONSULTATION: HMRC is consulting on proposals to extend the notification of uncertain tax treatment regime. The proposals are: (1) extending the regime to individuals and trustees who take a legal interpretation resulting in a tax advantage exceeding £5m; (2) extending the regime to stamp duty land tax, National Insurance contributions, payments under the construction industry scheme, inheritance tax and capital gains tax; (3) adding a third notification trigger, which would require notification where there is more than one credible legal interpretation of the tax treatment of the relevant arrangements and HMRC’s view is not known; and (4) requiring taxpayers to have confirmation from HMRC that it is aware of the uncertainty in order to benefit from the exemption that applies where it is reasonable to conclude that HMRC already hold all the relevant information that would have been included in the notification. The consultation closes on 4 June 2026.. This Practice Note outlines the rules that require large businesses (companies and partnerships) to notify HMRC when they take a position in their returns

Archived: This Practice Note has been archived and is not maintained. This Practice Note is intended for use where a notification offence was committed before 25 May 2018. Where a notification offence occurred before 25 May 2018, it may still be prosecuted under Data Protection Act 2018 (DPA 1998) despite the fact that the legislation has been repealed. Notification offences under DPA 1998 cannot be committed after 25 May 2018. There are no equivalent notification offences under Data Protection Act 2018 (DPA 2018) so that a notification offence could only have been committed historically and prior to 25 May 2018 when DPA 1998 was in force. For information on the data protection offences created by DPA 2018, see Practice Note: Offences under the Data Protection Act 2018. Notification required under the Data Protection Act 1998 Note these offences cannot be committed after 25 May 2018. Failure to notify the Information Commissioner DPA 1998 required data controllers who processed personal data to register their processing with the Information Commissioner

What are notification requirements? The notification requirements are a statutory scheme set out in Part 2 of the Sexual Offences Act 2003 (SOA 2003) to manage the risks posed by sex offenders living in the community. Notification requirements do not require any order or ruling by the court, rather they are applied automatically by statute when a person is convicted in circumstances falling within SOA 2003, s 80. As the requirements are imposed by statute, there is no appeal against the statutory application of the notification requirements. The scheme only applies to certain categories of offenders and is commonly referred to as the sex offenders' register, although there is no register as such. Offenders subject to the notification requirements are automatically required to notify certain information to the police on conviction or caution for a relevant sexual offence. The period of time an offender is required to comply with the requirements (the notification period) is dependent on how the offender was dealt with for the relevant offence. Although notification is automatic and is