A situation frequently arises where payments are made on account of dividends during a financial year, with the intention of declaring a dividend at year end. If the company fails then there are no distributable profits from which a dividend may be declared and the payments on account, often treated as loans, are recoverable. In the case of private companies, directors/shareholders are often advised to adopt this procedure as a tax saving measure. When can dividends be declared? Under Part 23 of the Companies Act 2006 (CA 2006) distributions may only be made to members out of profits available for the purpose. A company’s profits available for distribution are its accumulated, realised profits, so far as not previously utilised by distribution or capitalisation, less its accumulated, realised losses, so far as not previously written off in a reduction or reorganisation of capital. The determination of the profits available for distribution is by reference to the company's last annual accounts, with two exceptions: • where the distribution would contravene CA 2006 by reference to

This Practice Note considers recovery orders under section 50 of the Children Act 1989 (ChA 1989) in public law proceedings. It outlines the circumstances in which the court may make a recovery order where a child subject to a care order, emergency protection order or police protection has been unlawfully removed, is absent from the responsible person's care, or is missing. It also explains who may apply for a recovery order, the powers conferred by such orders (including production, removal, information disclosure and police powers of entry and search), related criminal offences and evidential protections, and the procedural requirements for applications under the Family Procedure Rules 2010 (FPR 2010), including the appointment of a children's guardian, and use of standard order 8.8. Where a child is in care, the subject of an emergency protection order, or in police protection (but not where a child is accommodated under ChA 1989, s 20), ChA 1989, s 50 provides that where it appears to the court that there is reason to believe that such a child:

Trustees must agree a recovery plan if the Statutory Funding Objective (SFO) is not met.

An Act which provides that it shall be and be deemed always to have been charitable to provide, or assist in the provision of, facilities for recreation or other leisure-time occupation, if the facilities are provided in the interests of social welfare.

'Amateur sport' is when a sportsperson is taking part in a sport and not getting paid to do so. For a number of years community amateur sports clubs (CASCs), which are not themselves charities, have enjoyed a number of charitable tax reliefs in recognition of their similarities with charities. Section 660 of the Corporation Tax Act 2010 sets out the basis on which a sports activity is regarded as being organised on an amateur basis. The key principles are that: • it is non-profit making • it provides for members and their guests the ordinary benefits of an amateur sports club • it does not exceed the limit on paid players While these principles are not enshrined in the Charities Act 2011 (CA 2011), it is generally accepted that the above definition could apply to charities in the same way as to CASCs. Community amateur sports club scheme The CASC scheme was introduced in April 2002. It has enabled many local amateur sports clubs to register with HMRC

Law360: Bosses at a recruitment company botched a redundancy process when they decided to fire an employee three weeks before the start of the consultation process, an appeals tribunal has ruled.

This Practice Note examines the legal and practical issues that may arise when an employer (referred to in this note as the 'new employer') seeks to recruit an individual or, in a team move scenario, a group of individuals, from a competitor employer (referred to in this note as the 'former employer' or 'current employer'). The Practice Note considers how to reduce the risks of legal liability for the economic torts such as inducing a breach of contract, conspiracy (by unlawful and lawful means) and unlawful interference with business and other protective action. It outlines the action to consider when the employee is in breach. Privilege, including common interest privilege, is examined. Litigation and settlement strategy is also considered. The legal framework The basis of litigation in employee competition situations will be the express and implied terms of the contract of employment between the employee(s) and the current employer, or, if the employee has already left, the former employer. Obviously, the new employer is not a party to that contract of employment. Nor does it

Employment analysis: Elements Personnel recruitment agency recruited staff to five-star hotels in London and adopted a no-beard policy. Mr Sethi, a Sikh, refused to shave his beard for religious reasons. Mr Sethi successfully argued that the no-beard policy amounted to indirect discrimination (section 19 of the Equality Act 2010). Mukhtiar Singh, barrister at Garden Court Chambers and counsel for Mr Sethi, explains the decision and its implications.

Company Contact details Date added to approved list Review due date [Insert, eg KMF Recruitment Ltd] [Insert,

The person who performs best at interview is not necessarily the best person for the job. Some excellent lawyers really struggle to put themselves across well at interview whereas others who may be less skilled put themselves across with polish and panache. This Practice Note covers: • the structure of the interview • questions to avoid • behavioural interviewing • why firms may make poor recruitment decisions • when stereotyping becomes discrimination The structure of the interview A robust selection interview should be well structured and consistent for all candidates. Interview stage Suggested framework Making the interviewee feel comfortable If a candidate is on edge or overly nervous you will struggle to get them to open up and be themselves. You need to put them at their ease before leading into the main interview, eg:—offer them a glass of water—give them a few moments to get their bearings and collect their thoughts—begin gently with a few bits of small talk about the weather, or hobbies they

This material considers the UK GDPR regime, and legislative links are to Assimilated Regulation (EU) 2016/679, UK General Data Protection Regulation (UK GDPR) and the Data Protection Act 2018 (DPA 2018), except where expressly stated otherwise. It takes into account provisions of the Data (Use and Access) Act 2025 (DUAA 2025) in force as at 5 February 2026 (see Practice Note: Data (Use and Access) Act 2025—employment implications). For information on data protection issues in employment generally, see Practice Notes: • The UK GDPR and DPA 2018: key data protection issues for employment lawyers, and • The UK GDPR and DPA 2018: lawful processing of personal data in employment For a more detailed introduction to the UK GDPR generally, see Practice Note: The UK General Data Protection Regulation (UK GDPR). During the recruitment and selection process, employers will need to process, ie collect, use and record, information about prospective employees or workers (applicants) that will comprise personal data. The employer may also want to process: • special category data or special categories of personal data

Introduction The questions listed below are an example of questions for a particular set of competencies and are designed to elicit relevant behavioural evidence on which to judge the level of competency. These questions are more focused than some traditionally framed 'open-ended, behavioural competency' questions, such as, 'Tell me of a time when you...' or 'Can you give me an example when...?' This is deliberate. They are designed to target data relevant to the definition of the particular competency and the management of outcomes, but they should still be regarded as prompts to explore an area for behavioural evidence. Without such targeted questions, there is always a risk that the interviewer will not collect information sufficiently specific to make a fair assessment. Strategy delivery General • Tell me about a recent strategic planning activity in which you were involved? What was your own involvement? Describe the details. What about previous strategic planning activities? • OR What have you done to take stock of your business activities, current and anticipated trends