What is the UK GDPR? The Assimilated Regulation (EU) 2016/679 (UK GDPR) applies to the processing of personal data and its objective is to protect individuals in this regard while promoting the free movement of personal data. Insolvency professionals process personal data as partners/employees/consultants of their respective organisations but also by virtue of their appointments as office-holders. They are subject to the requirements of the UK GDPR in both capacities. In this note we provide a brief overview of the requirements of the UK GDPR, as well as some practical considerations for insolvency professionals. Professionals include insolvency practitioners, legal advisers and other professional advisers (eg financial advisers). Following IP completion day (being 1 pm (GMT) on 31 December 2020), the General Data Protection Regulation, Regulation (EU) 2016/679 (EU GDPR) was incorporated into the UK’s domestic law as the ‘UK GDPR’. The UK GDPR is heavily derived from the EU GDPR and generally the terms and core concepts used in the UK GDPR have the same meaning

Practice Management analysis: Richard Moorhead, UCL Professor of Law and Professional Ethics, considers possible routes of change for legal education in the UK and the tensions between study and practice in the current system.

The date at which building works under a contract are complete to such an extent to allow the main purpose of the contract to be commenced

In most building contracts this is the date at which the certifying officer certifies the works have been completed. Some minor works, called snagging items, may remain and must be completed within a reasonable period.

A certificate or statement issued pursuant to the building contract by the architect or employer's agent confirming that practical completion has been achieved and the date on which it occurred.

‘Practical Completion’ means a state in which the Works or any Section thereof are complete in all respects and free from apparent defects, save for any minor items of incomplete work or minor defects and/or blemishes, the existence, completion or rectification of which would not, in the reasonable opinion of the Employer, prevent or interfere with the beneficial use and/or enjoyment of the

This Checklist sets out the practical considerations for a franchisor when setting up an international franchise business. A franchisor may want to expand its network overseas to exploit new territories and developing markets usually by entering into an international franchise agreement or an international development agreement. However, the agreement and the set up of the international arrangement may also create challenges. This Checklist sets out some of the practical issues that a franchisor planning to expand overseas might face. Issues • The franchise agreement will provide that the franchisee must operate the business in accordance with the franchisor’s operations manual. However the business method as set out in the operations manual may not have been tried and tested in the overseas territory. The business method will have been created on the basis of certain assumptions that are relevant to the local market. A franchisee may therefore find it difficult to implement the business method in the overseas territory based upon existing assumptions. • A franchisee is often contractually obliged to use the marketing material provided by

Dispute Resolution analysis: Mr Justice Eyre allowed the defendant’s application and set aside the order extending time for service. He held that the claimant had failed to establish a good reason for extending time to serve the claim form. The delays relied upon were either tactical or self-inflicted and did not amount to genuine obstacles to service within the six-month period. In particular, the desire to align pleadings with related proceedings and the time required for translation were matters going to the particulars of claim, not to the claim form itself, which could and should have been served in time. The judge also placed significant weight on limitation. The extension carried service beyond the expiry of the limitation period, thereby potentially depriving the defendant of an arguable limitation defence. That consequence had not been properly drawn to the court’s attention on the without-notice application, and reliance on section 32 of the Limitation Act 1980 (LA 1980) was far from straightforward.

This Practice Note provides a practical guide to the initial steps that a deputy should take after being appointed. Checking and understanding the deputyship order It is essential that the deputy checks their deputyship order and familiarises themselves with its terms so they are clear as to exactly which decisions they are authorised to make on behalf of the protected person (P). If the deputy spots any errors in the order then they should take steps to get these fixed as soon as possible. Minor errors, such as the misspelling of a name can generally be dealt with informally with the Court of Protection but, for more serious errors, the deputy should submit a COP9 application within proceedings. If the deputy fails to tell the court about any errors within 21 days of the date the order was sent to them, they may be charged for another application to fix the problem. Common kinds of decisions that health and welfare orders cover are: • where P should live • whom P should

This Practice Note provides a practical guide to the initial steps that a property and affairs deputy should take after being appointed. Checking and understanding the deputyship order It is essential that the deputy checks their deputyship order and familiarises themselves with its terms so they are clear as to exactly which decisions they are authorised to make on behalf of the protected person (P). For guidance on the deputy’s powers more widely, see Practice Note: Deputyship—the deputy’s duties and powers. If the deputy spots any errors in the order then they should take steps to get these fixed as soon as possible. Minor errors, such as the misspelling of a name can generally be dealt with informally with the Court of Protection but, for more serious errors, the deputy should submit a COP9 application within proceedings. If the deputy fails to tell the court about any errors within 21 days of the date the order was sent to them, they may be charged for another application to fix the problem. Since

Introduction and context This Practice Note summarises the taxation of internationally mobile employees in relation to securities options (Options) charged to tax within Chapter 5 of Part 7 of the Income Tax (Earnings and Pensions) Act 2003 (ITEPA 2003). On 30 October 2024, as part of Autumn Budget 2024, the Labour government confirmed that it would proceed with plans of the former Conservative government to abolish the remittance basis of taxation and replace it with a residence-based regime, to commence on 6 April 2025. These changes were enacted as part of Finance Act 2025 (FA 2025) and have also affected the availability and operation of overseas workday relief. This Practice Note reflects the position under the new regime, but the previous regime is still relevant in respect of Options that were granted before 6 April 2025, as any parts of the Options’ ‘relevant period’ (see discussion below, but broadly the vesting period) before 6 April 2025 are still subject to certain aspects of the previous rules. For

This Practice Note provides corporate crime practitioners with practical guidance and useful information on attending remote hearings in the criminal courts. It provides practical advice on advance preparations, technical matters and attending the remote hearing itself using live link platforms. This Practice Note should be read in conjunction with Practical tips for remote attendance at criminal hearings—checklist. The criminal courts in England and Wales have the power to allow a person to attend a hearing in the criminal courts remotely via live audio link or live video link. For information on when remote attendance may be granted and the procedure for the making, variation and revocation of live link directions, see Practice Note: Remote hearings in the criminal courts. Note that from 1 October 2026, the Lady Chief Justice's Live Links in Criminal Courts Guidance 2026 (Live Links Guidance) establishes a presumptive framework for remote attendance in the magistrates’ courts and the Crown Court. For more information, see Practice Note: Guidance for live links in the criminal courts. Attending