A report of the Smith review committee in 2002, chaired by Sir Robert Smith, to clarify the role and responsibilities of audit committees.

An award of damages for a handicap on the labour market caused by injury.

The nature of the award Where an injured person is disadvantaged in the labour market as a result of a residual disability resulting from an injury, they are entitled to claim a head of damage commonly referred to as a Smith v Manchester award, named after the case that popularised the claim. A Smith v Manchester award is sometimes described as an award for loss of earning capacity. After sustaining an injury a claimant may return to their former work at the same pay or similar work with the same or better salary. In these circumstances there may be no obvious loss but the claimant may in fact be worse off in the future eg if they lose their present job they may be at a disadvantage in getting new work. For example, a visible eye or hand injury may lead to discrimination or they may have to take time off for a painful back or future surgery. A Smith v Manchester award is usually made as a separate lump sum award. However, practitioners

Dispute Resolution analysis: The High Court has set aside a previous judgment after concluding the original decision was based on a forged document. The court was presented with expert handwriting evidence showing that the claimant’s signature on a key contractual document had in fact been copy-pasted from a piece of correspondence. The judgment confirmed the test for materiality as a condition for setting aside a judgment on the grounds of fraud was as set out by Lord Justice Aikens in Royal Bank of Scotland plc v Highland Financial Partners LP and held that the forged document materially affected the original trial judge’s decision. Written by Natalie Todd, partner, and Anastasia Tropsha, trainee solicitor, at PCB Litigation LLP.

Providing a smoke-free workplace is obligatory in England, under the Health Act 2006 (HA 2006)—see: Obligation to provide a smoke-free workplace, below. Associated regulations prescribe: • signage required to be displayed in a smoke-free place—see: Obligation to display no-smoking signs • rules regarding smoke-free vehicles—see: Company vehicles • criminal penalties for breach—see: Criminal penalties • the design and placement of smoking shelters—see: Smoking shelters The obligations are enforced by local authorities. Relevant local authority websites are another source of more information for employers. This Practice Note also covers: • the Tobacco and Vapes Act 2026 (TVA 2026)—see: The Tobacco and Vapes Act 2026, below • issues relating to the use of a smoking policy—see: Smoking policy, below • disciplinary and dismissal issues—see: Disciplinary and dismissal issues, below • whistleblowing issues which may arise where an employee reports another employee for smoking in breach of the rules or raises other concerns—see: Whistleblowing • issues for employers relating to the practice of ‘vaping’, ie the use of vapes (also known as e-cigarettes) as an alternative to smoking tobacco cigarettes—see:

Smoothing is the process that life companies use to even out good and less good years of investment returns when declaring bonuses.

MLex: Smurfit Kappa's proposed acquisition of WestRock has cleared in a number of world jurisdictions (including the US, UK, Brazil and South Africa) but it still awaits approval from the EU (including under foreign subsidies regulation) Mexico and more.

1 The Architect/Contract Administrator may deliver to the Contractor as an instruction a schedule of any incomplete items of work and defects outstanding at

A list of minor defective or outstanding works which are to be made good by the contractor but which do not prevent a certificate of practical completion being issued. Also called ‘Schedule of Defects’.

Law360: The government's decision to call a snap general election for 4 July 2024 has left the UK's pension sector in limbo, experts say, with uncertainty over whether the next administration will continue with an ambitious reform programme.

MLex: Snap is facing a new Dutch collective action over the allegedly addictive design of Snapchat, illegal content and unlawful data processing, with claims relying on the Digital Services Act (DSA) and other EU laws. The case comes as Meta has agreed to child-safety and addictive-design measures in a major US settlement, while the European Commission is pursuing separate DSA cases against Meta and TikTok over similar design concerns.

Property analysis: This analysis provides a snapshot of some of the key property developments to look out for in 2025.