ARCHIVED: This Practice Note has been archived and is not maintained. This Practice Note considers the meaning of tort, quasi delict and delict in Article 5(3) of Regulation (EC) 44/2001, Brussels I. It covers how Article 5(3) is to be interpreted—a pivotal aspect of that interpretation being how to determine where the harmful event giving rise to the damage occurred. The Practice Note also considers where the harmful event occurs in relation to specific types of claim being economic loss, damaged and defective goods, intellectual property claims, actions for inducing reach of contract and personal injury claims. The Practice Note also deals with claims with co-defendants and considers the issue of seeking a declaration that a party does not have any liability in either tort or delict. Note: since 10 January 2015 Regulation (EC) 44/2001, Brussels I has been repealed in its entirety and replaced by Regulation (EU) 1215/2012, Brussels I (recast). However, transitional arrangements have been put in place. For information on those arrangements and whether Regulation (EC) 44/2001, Brussels

ARCHIVED: This Practice Note considers the question of when a court is seised of proceedings under article 30 of Regulation (EC) 44/2001, Brussels I. Deciding which court is first seized is fundamental to the operation of articles 27 and 28 of Regulation (EC) 44/2001, Brussels I, which concern the prevention and regulation of concurrent proceedings. Note: since 10 January 2015 Brussels I has been repealed in its entirety and replaced by Brussels I (recast). However, transitional arrangements have been put in place. For information on those arrangements and whether Brussels I provisions still apply to the matter you are dealing with, see Practice Note: E&W Brussels I (recast)—application and exclusions. Text of article 30 Article 30 provides: '1. For the purposes of this Section, a court shall be deemed to be seised: (a) at the time when the document instituting the proceedings or an equivalent document is lodged with the court, provided that the claimant has not subsequently failed to take the steps he was required to take to have service effected

Sets out a system for the allocation of jurisdiction and for the reciprocal enforcement of judgments.

An independent review commissioned by the UK government in December 2018 and led by Sir Donald Brydon, into standards in the UK audit market. The Brydon review published its final report in December 2019.

An arrangement whereby investments are selected on the basis that they will be needed when mature, so that if money is needed to pay pensions, a series of bucket funds will mature on a series of dates when the money is needed.

A rather crude arrangement where investments are selected on the basis that they will be needed when mature, so that if money is needed to pay pensions, a series of bucket funds will mature on a series of dates when the money is needed.

PI & Clinical Negligence analysis: In a claim arising out of a horse-riding accident, the claimant failed to prove that the defendant was liable in negligence or under the Animals Act 1971 (AA 1971). The AA 1971 claim failed because the court was not convinced that severe injury was likely as a result of a horse bucking—a requirement of AA 1971, s 2(2)(a). This is an interesting decision because other courts have come to the opposite conclusion in similar circumstances in cases such as Freeman v Higher Park Farm and Koestler v Thomas & Nolton Stables. Further, the defendant successfully argued that the claimant had been fundamentally dishonest in her presentation of symptoms and restrictions as well as certain claims made. The defendant was given permission to enforce any costs order against the claimant. Written by Jasmine Murphy, barrister at Gatehouse Chambers.

The Department for Work and Pensions (DWP) has published a report into workplace culture changes to support autistic people to both start and remain in work. The report, entitled ‘The Buckland Review of Autism Employment’ aims to significantly improve the employment rate for autistic people over the next five years and makes 19 recommendations which are designed to improve recruitment, retain and develop autistic people in the workplace, and identify any barriers to these two objectives.

A document setting out information on the economy and outlining the government's future tax plans. It is presented to the House of Commons each autumn by the Chancellor of the Exchequer. In addition to the Spring Statement, it is one of the most important fiscal events in the tax year.

Tax analysis: Pete Miller, partner at the Miller Partnership, discusses the changes to entrepreneurs’ relief announced at the Budget 2018 on 29 October 2018.

Construction and Planning analysis: We bring together the key announcements in the 2018 Budget relevant to the infrastructure and housebuilding sectors, including that the government will no longer use PF2 (the successor to the Private Finance Initiative (PFI)) for new projects, and the allocation of additional funding for transport infrastructure.

Tax analysis: At Budget 2025, the government published the outcome to the 2024 consultation on the VAT treatment of private hire vehicle (PHV) operators, which included the announcement that it will legislate to exclude PHV and taxi operators from the tour operators’ margin scheme (TOMS) from 2 January 2026. Mark Rowbotham, Customs and VAT Consultant at Portcullis ISC, analyses the developments and considers their practical consequences.