This Q&A considers the requirements for a legacy to a company to succeed when the gift is of English land.

This Q&A sets out the effect on the chain of representation of an executor who has reserved power to apply for a double grant of probate.

MLex: Judges at the EU's highest court heard arguments on 9 January 2024 on whether a German pharmacist can sue a competitor for breaches of the EU's data protection law. The case has attracted attention because it is the first time that the Court of Justice has been asked to clarify whether a competitor can sue under the EU General Data Protection Regulation, Regulation (EU) 2016/679 (EU GDPR) in a national court.

FORTHCOMING CHANGE: On 28 October 2026, as part of Budget 2026, a number of changes were announced to CSOP and EMI schemes. (1) CSOP is to be known as “EMI2” with effect from 28 October 2026; (2) with effect from 6 April 2027, the CSOP/EMI2 individual option limit will be increased from £60,000 to £120,000; (3) from 6 April 2027, the maximum period for exercising CSOP/EMI2 options while retaining tax advantages will be extended from 10 years to 15 years, and it will be possible to amend CSOP options granted before that date to benefit from this without losing tax advantages, provided that this is done in line with the legislation; (4) the interaction between the EMI and CSOP/EMI2 individual option limits will be removed, allowing eligible employees to use the full £250,000 EMI limit and £120,000 CSOP/EMI2 limit independently and increasing the maximum value of tax-advantaged options that an eligible employee can hold across the two schemes from £250,000 to £370,000; (5) with effect from 6 April 2027, the grace

EU Law analysis: Alex Kerr, partner at Baker Botts LLP, examines the European Commission’s Q&A document on the importer requirements of the EU Methane Regulation.

This Practice Note considers the purpose and value in obtaining information on potential arbitrators. It sets out possible questions to consider asking potential candidates and details on the means by which such information may be gathered, such as arbitration questionnaires and resources that collate data on arbitrators. The Practice Note also considers the drawbacks, such as confirmatory bias, that may arise due to the use of pre-arbitration questions. The information gap in appointing arbitrators Arbitration within small industry groups and geographical locations has its advantages. Everyone knows who the arbitrators are. People generally know how the arbitrators approach cases, and what they respond to. As arbitration has expanded, however, an information deficit has been created. Parties may not know arbitrators in other countries; and, with a greater number of cases, they may not encounter on a regular basis the arbitrators that they do know. One result of this is that the same group of international arbitrators, who are well-known, are appointed again and again, creating problems in terms of availability of those arbitrators, delays

Law360, London: British prosecutors recently won their first-ever case against a former politician for breaching Russian sanctions, but some experts question whether the authorities are picking simpler cases rather than prosecuting more complex, substantive breaches.

Law360: The UK government's surprise plans to reintroduce employment tribunal fees appear to fix issues with the old regime but may stifle access to justice and fail to ease pressure on the overloaded system, employment lawyers say.

Law360: Plans by the government to require employers to report their ethnic and disability pay gaps would be a world first—but lawyers say that the proposal is also fraught with data management challenges and uncertainty about how much it will actually improve equality.

This Checklist sets out a list of questions that may be relevant to determining the tax implications of an asset sale. This Checklist should be used in conjunction with Practice Note: Key tax considerations in an asset sale. For more information on pre-contract enquiries, see also Practice Notes: Capital allowances on property sales—pre-contract enquiries and Commercial Property Standard Enquiries—CPSE (the CPSEs, prepared by members of the London Property Support Lawyers Group and endorsed by the British Property Federation, provide standard questions relevant to a sale of commercial real estate). Key tax considerations in an asset sale Questions Answers obtained by the adviser General questions Are the parties companies, individuals or other types of entities, such as a partnership, trust or charity? Are there multiple sellers? Are there multiple buyers? Does the seller own legal and beneficial title to the assets? Will the buyer acquire both the legal and beneficial title to the assets at actual completion? Are the parties connected with one another for tax purposes? If

Whoever is earlier in time is stronger in right.

This Quick Look Brexit Financial Services Legislation Status Guide provides high-level information on the status of the Bank Recovery and Resolution Directive 2014/59/EU (the EU BRRD), and Directive (EU) 2019/879 (OJ L 150/296) (EU BRRD II) which amends it, under UK law with effect from 1 January 2021. For more detailed information on the effect of Brexit on bank recovery and resolution, see Practice Note: Impact of Brexit: BRRD—quick guide [Archived]. The EU BRRD was implemented into UK law through several statutory instruments which amended existing UK legislation or enacted entirely new provisions. The legislation amended or enacted in order to transpose the EU BRRD included: the Banking Act 2009; the Insolvency Act 1986; the Financial Services (Banking Reform) Act 2013; the Bank Recovery and Resolution (No. 2) Order 2014, SI 2014/3348; the Banking Act 2009 (Third Party Compensation Arrangements for Partial Property Transfers) Regulations 2009, SI 2009/319); the Banking Act 2009 (Restriction of Partial Property Transfers) Order 2009, SI 2009/322; the Banking Act 2009 (Restriction of Partial Property Transfers)