1. To stay or stop a court process. 2. To summon someone as a party to court proceedings.

A guarantee from another group company on the same level (rather than a subsidiary or parent).

The land on which the works or development are to take place.

A licence granted in respect of a particular nuclear site pursuant to the Nuclear Installations Act 1965.

The Nuclear Installations Act 1965 (as amended) requires HSE (through ONR) to attach conditions to nuclear site licences. Licence conditions define areas of nuclear safety to which a licensee should pay attention to ensure safe operation of the site. While some conditions impose specific duties others require the licensee to devise and implement adequate arrangements in particular areas. The issues covered range from arrangements for ensuring the safety of plant and for controlling operations to management issues such as the supervision and training of staff. Breach of a licence condition is an offence under NIA65 s.4(6). A schedule of 35 standard conditions was incorporated into all nuclear site licences granted between 1990 and 1999. A new licence condition, "Licence Condition 36 (LC36), was attached to all nuclear site licences at the end of July 1999. LC36(5) came into effect on 1 August 1999 and LC36(1)-(4) came into effect on 1 April 2000; this delay allowed time for licensees to develop their arrangements to achieve compliance. A high-level summary of the 36 conditions attached to a nuclear site licence is below: LC1 - Definitions and interpretations. LC2 – Adequate provision to ensure that no unauthorised access to site is allowed. LC3 – Restricts the ability of the site licensee to deal in or dispose of any part of the licensed site (i.e. by way of sale, assignment or leasing). The expression “LC(3) consent” relates to the consent of the ONR which is required before the licensee can deal in or dispose of any part of the licensed site. LC4 – Restricts what nuclear materials can be brought on site and their usage. LC5 – Restricts the destination where the site licensee can ship nuclear materials. LC6 – Ensures that the site licensee has adequate provision for the management of records and documents. LC7 – Ensures that the site licensee has adequate provision for the notification, recording, investigation and reporting of incidents. LC8 – Ensures that the site has adequate warning notices and that their meaning is clear and explained. LC9 - Ensures that every person authorised to be on the site receives adequate instructions (to the extent that this is necessary having regard to the circumstances of that person being on the site) as regards the risks and hazards associated with the plant and its operation, the precautions to be observed in connection therewith and the action to be taken in the event of an accident or emergency on the site. LC10 – Requires the site licensee to make and implement adequate arrangements for suitable training for all those on site who have responsibility for any operations which may affect safety. LC11 – Requires the site licensee to make and implement adequate arrangement for dealing with any accident or emergency arising on the site and their effects. LC12 – Ensures that the site licensee has adequate arrangements to ensure that only suitably qualified and experienced persons perform any duties which may affect the safety of operations. LC13 – Ensures that the site licensee establishes a nuclear safety committee(s). LC14 – Ensures that the site licensee creates and maintains relevant safety cases. LC15 – Ensures that safety cases are regularly reviewed. LC16 – Ensures that there are accurate site plans. LC17 – Ensures that the site licensee has adequate management and quality systems in place. LC18 – Ensures that there are adequate measures in place to assess average worker dosage. LC19 - Where the site licensee proposes to construct or install any new plant which may affect safety, the licensee shall make and implement"

The physical conditions on or under the Site and its near surrounds, including artificial things and latent conditions, but excluding weather conditions.

Site waste management plans were introduced as a way of providing greater rigour and transparency in relation to waste movements across a significant number of projects within the property and construction sector. Although they are no longer a statutory requirement, many in the industry still maintain a form of site waste management plan for their works as it is seen as an industry standard.

What are site waste management plans? Site Waste Management Plans (SWMPs) were introduced as a way of providing greater rigour and transparency in relation to waste movements across a significant number of projects within the property and construction sector. Originally used as a best practice guide, they were given ascent through the Site Waste Management Plans Regulations 2008 (SWMP Regulations), SI 2008/314 which were subsequently revoked in 2013 as part of the Government’s ‘Red Tape Challenge’, and SWMPs reverted back to a non-statutory requirement. Many in the industry still maintain a form of SWMP for their works as it is seen as an industry standard for the effective identification, classification and management of wastes (and materials) higher up the waste hierarchy and before site works are started (to ensure advantage can be gained from design etc to eliminate or plan to re-use wastes). Contractors and developers alike also utilise the SWMPs to aggregate details on the volumes of waste generated across their projects, and aid in providing tangible data for corporate reporting. Some contractual arrangements

What is a Site of Special Scientific Interest? Sites of Special Scientific Interest (SSSIs) are sites in England and Wales which are given legal protection under the Wildlife and Countryside Act 1981 (WCA 1981), in recognition of their special interest by reason of their flora, fauna, geological or physiographical features. Natural England or Natural Resources Wales are responsible for designating such sites under WCA 1981, s 28. SSSIs can include wetlands, rivers, meadows, beaches and peat bogs. The owners of SSSIs are restricted in what they can do to and on the land and must not carry out, or cause or permit to be carried out, any operation specified in the notification unless the requirements of WCA 1981, s 28E are satisfied. Section 28G authorities are also under a duty, when exercising functions in a way likely to affect the relevant features, to take reasonable steps, consistent with the proper exercise of their functions, to further the conservation and enhancement of the flora, fauna or geological or physiographical features by reason of which a site is of special

Each day the Master so nominated for that day deals with any applications in matters not yet assigned to other Masters.

FORTHCOMING CHANGE relating to the tax treatment of carried interest: Following a call for evidence on the tax treatment of carried interest that ran over summer 2024, at Autumn Budget 2024 the government announced that it would introduce a revised tax regime for carried interest from 6 April 2026 that would sit within the income tax framework, subject to special rules to take account of the unique characteristics of the reward. A consultation on potential new qualifying conditions for access into the new regime followed, with a government response to this being issued in June 2025. Draft legislation for the new tax regime for carried interest was published on 21 July 2025, for inclusion in Finance Bill 2026. The new rules will have effect for carried interest arising on or after 6 April 2026. In the meantime, the capital gains tax rates applicable to carried interest were increased to 32% with effect from 6 April 2025. For more on this carried interest tax reform, including some commentary from legal experts in the

When advising an individual on cross-border issues or offshore tax planning, it is important to establish the 'situs' (ie location) of the assets owned by or for the individual. This Practice Note explains the relevance of situs for succession and inheritance tax (IHT) and looks at the meaning of 'situs' for these purposes. The aim is to introduce the common law concept of situs. However, in practice the situs of each asset must be considered on a case by case basis, with reference to the relevant case law. Although the common law (or private international law) generally determines the situs of an asset it may be modified by legislation for specific taxes (eg capital gains tax (CGT)), double taxation relief or non-tax purposes. For further information, see: • Practice Note: Private client and private international law—summary of main principles • Practice Note: Situs of assets for CGT (and private client) • Double taxation relief—overview What is the relevance of situs to succession and the administration of estates? The law of England and