All personal data must be processed in accordance with the GDPR, including the seven data protection principles set out in Article 5 of Assimilated Regulation (EU) 2016/679, UK GDPR. Transaction bibles often contain personal data of clients and/or third parties and the short answer to the question is that personal data should not be retained in active or historic transaction bibles. Generally, personal data should not be replicated or stored in multiple locations. After the exchange of substantial transactions, it is general practice to produce 'conformed copies' of the deeds and other documents by which the transaction has been effected—on which all manuscript entries, such as date, handwritten amendments and the signatures of the parties and details of witnesses are shown in type, and to bring all the documents together in an indexed binder or electronic file as the 'transaction bible'. This Q&A considers two types of transaction bible, defined below: • ‘active’ transaction bible—we use this to refer to transaction bibles on matters that have completed recently and have post-completion

Coroners rules There do not appear to be any specific rules on closing files within the Coroners and Justice Act 2009, Coroners (Investigations) Regulations 2013, SI 2013/1629 or the Coroners (Inquests) Rules 2013, SI 2013/1616. Coroners do, however, have a wide range of powers to enable them to manage inquests effectively and have the power to manage disclosure under the Coroners (Inquests) Rules 2013, SI 2013/1616, Pt 3. These powers enable a coroner to make orders relating to the disclosure of documentation relevant to the inquest. Therefore, following an inquest, checks need to be made to ensure that any

When an application for a financial remedy has been made, Family Procedure Rules 2010 (FPR 2010), SI 2010/2955, 9.14(1) requires both parties to simultaneously exchange with each other and file at court a statement of their financial circumstances in Form E (Financial statement: For a financial order under the Matrimonial Causes Act 1973/Civil Partnership Act 2004; For financial relief after an overseas divorce etc under Part III of the Matrimonial and Family Proceedings Act 1984/Schedule 7 to the Civil Partnership Act 2004) . Section 2.9 of Form E requires the party completing the form to set out details of any liabilities they have, excluding liabilities already shown in other sections such as mortgages or any overdrawn bank, building society or National Savings accounts, but including money owed on credit cards and store cards, bank loans

The annual exemption for inheritance tax (IHT) is found at section 19 of the Inheritance Tax Act 1984. However, the legislation does not clarify the position in the context of your question, save as to confirm that transfers of value made by the deceased in any one tax year are exempt to the extent that the total of the values transferred does not exceed £3,000, ie to confirm that all lifetime transfers including immediately chargeable transfers (eg transfers into trust) within the £3,000 limit fall within the annual exemption. The introductory notes at the top of Schedule IHT403 state: ‘Do not tell us about any gifts where the total value was £3,000 or less in any tax year’. They go on to say: ‘Please read the guidance notes for form IHT403

A person has a disability if they have any physical or mental impairment which has a substantial and long-term adverse effect on their ability to carry out normal day-to-day activities. The Secretary of State has issued guidance on matters to be taken into account in determining questions relating to the definition of disability. The guidance states (in relation to the cumulative effects of an impairment): ‘A person may have more than one impairment, any one of which alone would not have a substantial effect. In such a case, account should be taken of whether the impairments together have a substantial effect overall on the person’s ability to carry out normal day-to-day activities.

Proper supervision is a regulatory obligation. Supervision means the management of people and their work. You must comply with the SRA’s rules on supervision, which are peppered throughout the SRA Standard and Regulations and include in relation to supervising client matters. You must have an effective system for supervising clients’ matters—see Precedent: Supervision policy—law firms—2019. Where

A salary sacrifice arrangement involves an employee electing to forego (or ‘sacrifice’) a proportion of their salary or wages in return for their employer substituting a new or improved non-cash benefit, usually, but not always, one that attracts tax and/or National Insurance contributions (NICs) exemption. The sacrifice may be made: • on an ongoing basis, every pay period, in respect of basic salary or wages, or • periodically when contractual or discretionary variable remuneration, such as bonuses, are in the offing The legal effect of the change must be that the employee is entitled to a lower gross salary (or bonus) than they were before. For further information, see our Practice Notes: • Salary sacrifice—basic principles • Types of salary sacrifice, and • Implementing a salary sacrifice Statutory provisions The Equality Act 2010 (Gender Pay Gap Information) Regulations 2017, SI 2017/172 impose

Section 53(1) of the Wildlife and Countryside Act 1981 (WCA 1981) requires each surveying authority to: • keep the definitive map and statement under continuous review and update them according to the findings of that continuous review, and • modify the definitive map and statement as soon as reasonably practicable to take account of any events and orders that mean the map and/or statement need updating The events and orders that will require modification of the definitive map and statement are those listed in WCA 1981, s 53(3), namely: • a highway shown or required

The rights attached to a class of a company’s shares may be varied in accordance with any bespoke variation provisions in the company’s articles of association. In the absence of such provisions, the rights can be varied by following the statutory procedure, which requires either (a) consent in writing from the holders of at least three-quarters in nominal value of the issued shares of that class, or (b) a special resolution passed at a separate general meeting of the holders of that class sanctioning the variation (section 630 of the Companies Act 2006 (CA 2006)). In most cases, if there is a clear procedure for the variation of the rights attached to a class of shares set out in the articles of association, there is no reason why following such a procedure would

Where the ownership of sale shares under a share purchase agreement (SPA) is split (ie the legal owner is not the beneficial owner), it will be important to determine who should be a party to the SPA early on in the transaction. Identifying the most appropriate party to an agreement depends, as always, on the transaction in question, including the nature of the legal and beneficial owners, the legal owner's appetite for risk, the reason for the split in ownership, the nature and terms of the transaction in question, the relative bargaining strengths of the parties, and so on. The standard starting position, reflected

Different methods of calculating statutory holiday pay apply, depending on whether the worker in question has 'normal working hours', or 'no normal working hours'. For further information, see Practice Note: Holiday pay, in particular the sections headed: • ‘Calculating statutory holiday pay: no normal working hours’ • ‘Calculating statutory holiday pay: normal working hours’ If there are no normal working hours, a week's pay is calculated as the average weekly remuneration (including commission and bonuses) over the previous 12 complete weeks. Weeks in which no remuneration is earned (eg because the worker does not work every week) do not count for the purposes of this calculation: instead, it is necessary to count backwards from the calculation date and count only those weeks in which remuneration is earned, until 12 such weeks are taken into account. Therefore, if the worker has no normal working hours, the bonus or commission over the relevant

CPR 16.2 stipulates the requirements for the claim form. When completing a claim form you must ensure that you provide a ‘concise statement of the nature of the claim’. There is no supplementary rule in the CPR for the contents of a claim form in relation to a fatal accident claim. For further information, see Practice Note: Claim form—the