The Planning Inspectorate (PINS) has published two guidance documents on Biodiversity Gain Plan appeals.

Private Client analysis: Chief Master Shuman was required to decide what order should be made in a dispute about burial arrangements where the deceased had died intestate. The deceased’s eldest daughter and the deceased’s surviving long-term partner disagreed about where the deceased should be buried, respectively favouring France and England. The court held that a limited grant should be made to the deceased’s partner with a view to the burial taking place in England, after taking into account circumstances including the wishes of the deceased and his family and friends and the place with which the deceased had the closest connection. A point also arose about the giving of oral evidence from abroad via video link and it was held that permission was required from the competent authority in France in accordance with the Convention of 18 March 1970 on the Taking of Evidence Abroad in Civil or Commercial Matters. Written by Jonathan Edwards, barrister at Radcliffe Chambers.

This Flowchart shows the VAT place of supply rules for services, where the service is connected with land or property. This will be important where the service has an international element,

This Practice Note considers place of work and mobility clauses. In particular, it covers the requirements of a written statement of particulars of employment in relation to place of work, the use of mobility clauses in contracts of employment and when these will be enforced, whether a mobility clause will be implied in the absence of an express term, and the impact of a mobility clause in a redundancy situation. The written statement of particulars of employment issued to a worker to comply with section 1 of the Employment Rights Act 1996 (ERA 1996), which usually forms part of a contract of employment, must include details of the worker’s place of work or, where the worker is required or permitted to work at various places, an indication of that, and the address of the employer. For sample wording, see Precedents: • Employment contract basic version (clause 6) • Executive service agreement (clause 6) • Clauses—place of work, residence, mobility and relocation (a set of clauses covering usual place of work, location, place of residence, requirement

Placement agents are specialists in marketing and promoting equity'>private equity funds to institutional investors. They typically charge two per cent of any capital they help to raise for the fund.

An order made by the court authorising a local authority to place a child for adoption with any prospective adopters who may be chosen by the authority.

A marketing of securities already in issue but not listed or not yet in issue, to specified persons or clients of the sponsor or any securities house assisting in the placing, which does not involve an offer to the public or to existing holders of the issuer's securities generally.

A members’ voluntary liquidation (MVL) occurs when a company is solvent and an orderly wind-up of the company is required. For further detail, see Practice Notes: • What is a members’ voluntary liquidation and when is it typically used? • MVL—the information and documents to be provided to the liquidator by the company The process is initially instigated at a board meeting where the directors have formed the opinion that the company will be able to pay its debts in full, together with interest at the official rate within the period not exceeding 12 months from the commencement of the winding up. A company may be wound up voluntarily under the control of its members only if a statutory declaration of solvency and a statement of the company's assets and liabilities (and the other matters set out in Insolvency (England and Wales) Rules 2016, SI 2016/1024, r 5.1) have been made by a majority of the company’s directors, within the period of five weeks immediately preceding the passing of a resolution to

In the context of a placing of shares, the placing agent is the person who acts as intermediary between the issuer and the potential subscribers or purchasers of the shares (placees). The placing agent will seek commitments to subscribe for shares in the issuer from institutional investors and/or private individuals. The placing agent may also be the sponsor on an application for the admission of shares to the Main Market of the LSE, or the nominated adviser on an application for admission to trading on AIM.

This Agreement is made on [insert day and month] 20[insert year] Parties 1 [insert name of Company] a company incorporated in [England and Wales] with registered number [insert company number] whose registered office is at [insert address] (the Company); 2 [insert name of the nominated adviser] a company incorporated in [England and Wales] with registered number [insert company number] whose registered office is at [insert address] (the Nomad); and 3 the persons whose names and addresses are set out in Schedule 1 (the Directors). Recitals (A) The Company was incorporated under the Companies Act [insert relevant year] as a [public OR private] company limited by shares under company number [insert number] on [insert date] under the name [insert name of company on incorporation]. [On [insert date] the Company [re-registered as a public company limited by shares and ]changed its name to [insert new name of company]]. (B) [A certificate permitting the Company to do business and exercise any borrowing powers was issued by the Registrar of Companies pursuant to section 761 of the Companies Act 2006 on [insert date].]

STOP PRESS: Significant reforms to the UK prospectus regime came into force on 19 January 2026. The new rules governing public offers of securities and admissions to trading in the UK are principally set out in the Public Offers and Admissions to Trading Regulations 2024, SI 2024/105, (the POATRs) and FCA sourcebook, The Prospectus Rules: Admission to Trading on a Regulated Market (PRM).  The UK Prospectus Regulation and the FCA Prospectus Regulation Rules have been repealed. The reforms are designed to simplify capital raising and significantly reduce the occasions when a company is required to publish an FCA approved prospectus for a further issue of shares. For full information on the changes see Practice Note: UK prospectus regime reform. This Practice Note reflects the prospectus regime in force prior to 19 January 2026. This Agreement is made on [insert day and month] 20[insert year] Parties 1 [insert name of Company] a company incorporated in [England and Wales] with registered number [insert company number] whose registered office is at [insert address] (Company); 2 [insert

This agreement is made on [insert day and month] 20 [insert year] Parties 1 [insert name of Company] a company incorporated in [England and Wales] with registered number [insert company number] whose registered office is at [insert address] (Company); and 2 [insert name of the sponsor or nominated adviser] a company incorporated in [England and Wales] under number [insert company number] whose registered office is at [insert address] (the Placing Agent). Recitals (A) The Company was incorporated under the Companies Act [insert relevant year] as a [public OR private] company limited by shares under registered number [insert registered number] on [insert date] under the name [insert name of Company on incorporation].[ On [insert date] the Company[ re-registered as a public company limited by shares and] changed its name to [insert new name of Company]]. (B) As at the date of this Agreement the Company has an issued share capital of £[insert amount] divided into [insert number] ordinary shares of [insert nominal value of a share] pence each. (C) The Company is proposing to raise £[insert amount] (before commissions, fees and expenses) pursuant to a placing of