The Insolvency Service has announced that Nasrullah Irfan, also known as Irfan Ali, has been given a six-month sentence after breaching a disqualification order which prevented him from acting as a company director. After pleading guilty, the sentence has been suspended for twelve months. Irfan was also ordered to pay £3,000 in costs, with creditors prioritised, by January 2023.

Background information Name Role Department/team Contact details Course attended Course date Course evaluation Has the business need originally identified been addressed? ☐ Yes☐ No If

An educational institution providing further education (and not being a school or part of a school).

Tax analysis: In Refinitiv Ltd v HMRC, the First-tier Tax Tribunal (FTT) directed that HMRC issue closure notices in respect of enquiries into 2018 corporation tax returns, averring that it had not met the burden of proof required for the enquiries to be kept open.

Law360, London: The Danish tax authority has settled its claim against a former Barclays Capital director and four companies that it sued alongside dozens of others over an alleged scheme to defraud it of £1.4bn in tax revenue.

This Practice Note contains guidance to the provisions contained within CPR 52, CPR PD 52A, CPR PD 52B and CPR PD 52C. It provides general guidance on skeleton arguments in appeals to the County Court, the High Court and the Court of Appeal. For more information on the scope of this content, see: Civil appeals: general and preliminary considerations—overview. Practitioners may also wish to refer to the following Practice Notes and Checklists: • Skeleton arguments • Starting an appeal in the Court of Appeal—Skeleton arguments • Responding to an appellant's notice—the written statement and respondent's notice—Respondent's skeleton arguments and supplementary skeleton arguments • Conducting an appeal in the County Court or the High Court—Filing skeleton arguments in appeals in the High Court or County Court • Skeleton argument—checklist • Civil contempt proceedings—appeals, purges and discharge • Supreme Court—documents for appeal hearing—on or after 2 December 2024 In addition to all and any relevant CPR provisions, practitioners should also comply with any provisions in any court guide applicable to the division in which

This Practice Note considers what skeleton arguments are, the circumstances in which they are required, the deadlines by which they should be filed and served, and provides guidance on drafting skeleton arguments. This Practice Note does not deal with the requirements for skeleton arguments in appeals. For guidance on this, see Practice Note: Skeleton Arguments in an appeal—general provisions. This Practice Note provides guidance on the interpretation and application of the relevant provisions of the CPR. Depending on the court in which your matter is proceeding, you may also need to be mindful of additional provisions—see: Court specific guidance. NOTE: On 1 October 2026, a newly formed Business and Property Division replaces the Chancery Division—see News Analysis: The new Business and Property Division of the High Court. This Practice Note contains references to, and information derived from, the Chancery Guide. It is understood that a Business and Property Division Guide is being drafted and it is assumed this will replace the Chancery Guide. Existing links to the Chancery Guide will remain in content until a replacement is

This Checklist sets out the format a skeleton argument should follow and provides a summary of the content required together with some practical points to consider. It should be read in conjunction with Practice Note: Skeleton arguments. Information on the structure and content of a skeleton argument will also depend on the court in which the claim is proceeding. For further information, see Practice Note: Skeleton arguments—Court specific guidance. The CPR contain guidance in relation to skeleton arguments for use during appeals, but this guidance can be useful in general, and not just in appeal cases. For information on these provisions, see Practice Note: Skeleton Arguments in an appeal—general provisions. Structure Content Example/ practical points to consider Heading State what the document is and who you are acting for.If there is more than one skeleton argument in the case eg if skeleton arguments have been used for prior applications, make sure that you differentiate between the skeleton arguments by clarifying the hearing for which it is to be used. For example: Skeleton argument on behalf of the Defendant

VERIFICATION NOTES 1 Introduction 1.1 These verification notes (the Notes) relate to the admission document (the Admission Document) to be issued in connection with [a proposed placing of new ordinary shares of [insert amount] pence each of [insert name of the Company] (the Placing) and] the application for admission of the Company's ordinary shares to trading on AIM, a market of the London Stock Exchange plc (AIM) (Admission). 1.2 These Notes have been prepared by [insert details of Company's solicitors] for the purposes of protecting the Company [and] the directors of the Company (Directors)[ and the proposed directors of the Company (the Proposed Directors ]) in the preparation of the Admission Document. The Notes have been designed to record, as far as practicable, the steps which have been or are being taken to check the accuracy of the information contained in the Admission Document, to record who has confirmed that particular statements of fact are correct and to check the accuracy of the facts upon which forecast, estimate or expressions of opinion in the Admission Document are based. 1.3 In addition, these Notes are intended

STOP PRESS: Significant reforms to the UK prospectus regime came into force on 19 January 2026. The new rules governing public offers of securities and admissions to trading in the UK are principally set out in the Public Offers and Admissions to Trading Regulations 2024, SI 2024/105, (the POATRs) and FCA sourcebook, The Prospectus Rules: Admission to Trading on a Regulated Market (PRM).  The UK Prospectus Regulation and the FCA Prospectus Regulation Rules have been repealed. The reforms are designed to simplify capital raising and significantly reduce the occasions when a company is required to publish an FCA approved prospectus for a further issue of shares. For full information on the changes see Practice Note: UK prospectus regime reform. This Practice Note reflects the prospectus regime in force prior to 19 January 2026. VERIFICATION NOTES These are verification notes relating to the prospectus (the Prospectus) to be issued in connection with the proposed [placing OR placing and open offer OR rights issue] (Capital Raising) of [up to][insert number] new [insert class]

The Home Office has updated its route-specific sponsor guidance document ‘Sponsor a Skilled worker’ to take account of changes made to the Immigration Rules from 11 March 2024. Under these changes, for applications for entry clearance and permission to stay submitted on and after 11 March 2024, unless transitional arrangements apply for existing sponsored workers continuing to work with the same sponsor, where a role is in England and falls within either Standard Occupational Code (SOC) code ‘6145 Care workers and home carers’ or ‘6146 Senior care workers’, the sponsor will need to have Care Quality Commission (CQC) registration and to be currently carrying out a regulated activity. The guidance also makes some other changes, including around the Defined Certificate of Sponsorship (CoS) process and consideration (which may indicate that more scrutiny will be applied to these applications than in the past).

Background and underlying legal authority Sponsored workers are prohibited under the Immigration Rules from changing their sponsor or the duties and responsibilities or remuneration of their current job under their existing permission as a Skilled Worker, or under the Global Business Mobility (including predecessor Intra-Company routes) or Scale-up routes, unless certain circumstances apply. In each case, this prohibition derives from two places in the Immigration Rules: • it is a condition of permission for applicants granted entry clearance or permission to stay in these routes that work is permitted only in the job for which the applicant is being sponsored, other than: ◦ supplementary employment (where permitted), and ◦ time spent working out a contractual notice period where the applicant was lawfully working in that job in the UK on the date of application (where permitted), and • their permission can be cancelled under the Immigration Rules, Part Suitability, para SUI 37.1 in various specified circumstances ‘where they have changed jobs or they receive a lower