[ To add to the recitals: ] The [Continuing Trustees [and the] AND/OR New Trustees] have agreed to give the Retiring Trustees the indemnity set out below. [ To add to the operative provisions: ] The

A court process designed to provide a speedy, inexpensive and informal way to resolve disputes where the monetary value does not exceed £5,000. A claim is made in the sheriff court

End of month [insert month] Actual month Budget

End of month [insert month] Actual month Budget

A simple trust is a trust under which the trustees hold the trust property for identifiable beneficiaries absolutely, without any active duties beyond preserving the property and transferring income or capital as of right. In practice, the trustees have no dispositive discretion: beneficiaries are absolutely entitled to income as it arises and/or to capital, often on attaining a specified age.In England and Wales and Northern Ireland, “simple trust” is a descriptive term rather than a defined statutory category, broadly aligned with a bare trust where the beneficiary has an immediate and indefeasible equitable interest. In Ireland, the expression is similarly used in practice, particularly in tax and succession planning, to contrast with discretionary or interest‑in‑possession trusts. In Scots law, the closest equivalent is a trust where beneficiaries hold a vested and unconditional beneficial interest and trustees’ functions are largely administrative, although Scots terminology more commonly distinguishes between bare (or nominee) trusts and more complex trusts.Simple trusts are significant for tax treatment, beneficiary rights to call for transfer of trust assets, and the limited protective and management functions available to trustees compared with discretionary or protective trusts.

This Practice Note provides two simple examples of how a Damages-Based Agreement (DBA) will work in practice applying the provisions in the Damages-Based Agreements Regulations 2013 (DBA Regulations 2013), SI 2013/609. The aim of the examples is to enable you to understand how a DBA works and the potential for conflict that may arise between yourself and a client depending on whether the matter settles early or runs through to trial. Example 1 Scenario A solicitor advises their claimant client that their claim against the defendant is worth £150,000 in damages. The solicitor and client enter into a DBA fixing the payment due from the client to the solicitor, if the client is successful, at 50% of the damages awarded. The claimant’s solicitor sends a pre-action protocol letter to the defendant which leads to the matter being settled for £90,000 without recourse to proceedings. On an hourly rate basis, the claimant's solicitor would have charged £5,000 for the work done. The defendant also agrees to pay these costs. How

Planning analysis: In a statutory challenge to an inspector’s decision to dismiss an appeal under section 78 of the Town and Country Planning Act 1990 (TCPA 1990) against a refusal to grant planning permission under TCPA 1990, s 73 for the development of land without complying with conditions, the court held that the inspector’s mistake as to the implementation of the Town and Country Planning (General Permitted Development) (England) Order 2015 (GPDO) was a substantial and significant mistake. Applying Simplex (GE) Holdings Ltd and another v Secretary of State for the Environment and another (‘Simplex’), it could not be said that the decision would necessarily have been the same had the mistake not been made and the decision was quashed. This case provides a useful example of where an error of law will be considered substantial and significant, especially in the context of the GPDO. Written by Michael Feeney, pupil barrister at Francis Taylor Building.

HMRC has provided further details on the Simplification and administrative improvements to the CIS first announced at Budget 2025

For information about criminal procedure in Scotland, see Practice Note: The investigation and prosecution of criminal offences in Scotland. This Flowchart demonstrates

In Scotland, less serious offences are prosecuted on a summary complaint. Summary procedure is regulated by Part IX of the Criminal Procedure (Scotland) Act 1995. For an explanation of summary procedure in Scotland, see Practice

In Scotland, less serious offences are prosecuted on a summary complaint. Summary procedure is regulated by Part IX of the Criminal Procedure (Scotland) Act 1995. For an explanation of summary

Pensions analysis: The Pensions Ombudsman (PO) has partially upheld a complaint about the information provided on a pension increase exchange offer. Martin Scott of gunnercooke LLP looks at the decision.