For the purposes of the legislation on cross-border pension schemes, this is an employee who is sent, by his UK employer, to work overseas for a limited period in another EU member state but is still working under the control of the UK employer and who, at the end of that period, intends to return to work for that employer in the UK, or to retire.

Practice Compliance analysis: Following a recent Financial Conduct Authority (FCA) report which looked at issues around law firm secondments, Jonathon Bray of Jonathon Bray Legal Services, says firms must think carefully before agreeing to a secondment request.

This Agreement is made on [date] Parties 1 [name of employer] a company incorporated and registered in [England and Wales] with company number [insert number] and having its registered office at [insert address] (the ‘Employer’); and 2 [name of host company] a company incorporated and registered in [England and Wales] with company number [insert number] and having its registered office at [insert address] (the ‘Company’). Background: (A) The Employer employs the Secondee[ as [insert details.]]. (B) The Employer intends to second the Secondee to the Company in order to provide the Services during the Secondment Period. (C) The Employer and the Company have entered into this Agreement to record the terms on which the secondment will operate as between the Employer and the Company. the parties agree: 1 Definitions and interpretation 1.1 In this Agreement the following expressions will, unless the context otherwise requires, have the meanings set opposite them: Agreement • this Agreement including the Schedules; Company Affiliate • any subsidiary or holding company of the Company and any subsidiary of any such holding company (where ‘subsidiary’ and ‘holding company’ have the meanings given in section 1159 of the Companies Act 2006); Commencement Date • [insert date]; Confidential Information • all information or

This Agreement is made on [date] Parties 1 [insert name of employer] [of OR whose registered office is at] [insert address] (the ‘Employer‘) 2 [insert name of company to which employee is seconded] [of OR whose registered office is at] [insert address] (the ‘Company‘) 3 [insert name] of [insert address] (‘you‘) The parties agree: 1 The Employer’s obligations 1.1 The Employer will second you to the Company for the period of [insert number] [weeks OR months] commencing on [insert date] and ending on [insert date] or, if earlier, the date of termination of the Employment Contract (‘Secondment Period’). 1.2 Except where inconsistent with the performance of this Agreement, the Employer and you will continue to perform its and your respective obligations under the agreement dated [insert date] between you and the Employer[ a copy of which is attached as a schedule to this Agreement] (the ‘Employment Contract’) which will remain in force. 1.3 This contract acts as a statement of changes to your written statement of employment particulars under section 4 of the Employment Rights Act 1996 as to your [place of work AND/OR hours of work AND/OR job title] for the

This Practice Note considers the legal and practical aspects of setting up, managing and terminating a secondment, and identifies key issues when drafting or reviewing a secondment agreement. An employee is typically placed on secondment if they are temporarily assigned to work for: • a different part of their employer’s organisation • a different employer in the group, or • a client or customer of their employer It follows, therefore, that there are potentially three parties involved in a secondment arrangement: • the individual employee placed on secondment, referred to in this Practice Note as ‘the employee’ or ‘the secondee’ • the secondee’s original employer, referred to as ‘the employer’ or ‘the original employer’, and • the organisation to which the secondee is seconded, referred to as ‘the host’ In an internal secondment, where there is no external host, the parties will be the secondee and the employer. A secondment arrangement can involve more than one employee (and sometimes a large number of employees) being placed on the same secondment, at the same time. A secondee can

Immigration analysis: In judicial review proceedings arising from Ms Davis’s detention at Heathrow following an erroneous STOP marker on the Home Office Warnings Index (WI), Mr Justice Cavanagh rejected broad challenges to the lawfulness and non-publication of the STOP marker policy, but held that the Secretary of State acted unlawfully by failing to remove the marker in breach of her own policy. The court also declared an ongoing breach of the PSED, given the absence of completed equality impact consideration for Schedule 2 examinations. The judgment underlines that unpublished immigration control policies may be lawful, but must be followed, and offers practitioners a route to challenge unlawful stops through SARs, pre-action disclosure and damages claims. Produced in partnership with Matt Ingham, partner and head of Citizenship and Immigration at Payne Hicks Beach LLP.

A promoter may not without full disclosure retain any profit made out of a transaction in which the company is a party.

Corporate Crime analysis: In Crown Prosecution Service v Aquila Advisory Ltd, two former directors of VTL induced clients to submit false claims for tax relief. They were convicted of cheating the public revenue; confiscation orders were made against them which included what was left of the proceeds of their crime. VTL (which was not prosecuted) went into liquidation; its rights were assigned to Aquila which in civil proceedings for breach of fiduciary duty claimed that the secret profits were held by the directors on constructive trust for VTL. The Crown Prosecution Service (CPS) intervened, asserting that the operation of the confiscation orders to recover the proceeds of the fraud should take precedence. The Supreme Court disagreed. It unanimously decided that Aquila’s right to recover the secret profits made by VTL’s directors on the basis of breach of fiduciary duty took precedence over the enforcement of the confiscation orders. The Proceeds of Crime Act 2002 (POCA 2002) regime was not generally designed to interfere with third party property rights (except tainted gifts). The acts of the directors were not to be attributed to VTL. The Supreme Court’s decision was a clear victory for Aquila. However, those advising on cases involving secret profits would be well advised to take careful note of the Supreme Court’s obiter comments, which offer clues as to how the prosecution may achieve a more fruitful result in future cases. The door has been left ajar. Martin Evans QC and Rachel Clark of 33 Chancery Lane Chambers discuss the case.

A trust outside a will that affects a beneficiary under that will.

Private Client analysis: This is a decision on the suitability of summary judgment for a claim concerning the imposition of a secret trust. The issue was whether there was a realistic prospect of the Claimant establishing at trial the three certainties (namely certainty of intention, subject and objects) needed for a valid trust. Written by Jamie Randall, barrister, Serle Court.

On 4 February 2026, the Secretary of State launched the National Cancer Plan for England, an ambitious 10-year strategy (2026–2035) to reform cancer care. The Plan spans prevention, service redesign, and research, alongside a strong emphasis on digital, data and innovation.

The Secretary of State for Business and Trade has accepted the Trade Remedies Authority (TRA)'s final recommendation to impose anti-dumping duties on biodiesel imports from China. The TRA found that Chinese biodiesel was being dumped in the UK at unfairly low prices, resulting in material injury to UK producers, including Argent Energy and Olleco. The measures comprise ad valorem duties of 14.79% for the Zhuoyue Group and cooperating non-sampled exporters, and 54.64% for all other exporters. The duties apply to biodiesel imports such as fatty-acid mono-alkyl esters (FAME) and paraffinic gasoils obtained from synthesis or hydrotreatment of non-fossil origin (HVO), whether in pure form or included in a blend, excluding sustainable aviation fuel.