This Practice Note examines the role and remit of the British Franchise Association (the BFA) in the franchise industry in the UK. It looks at the legislative and regulatory framework in the franchise industry, the membership criteria of the BFA, the BFA’s Code of Ethical Conduct, the complaints and appeals process of the BFA, the sanctions which the BFA can impose upon its members, and the relationship between the BFA and the European Franchise Federation. Role and remit The BFA was set up in 1977 to assess and accredit franchising companies in the UK. The objectives of the BFA, as stated in its Articles of Association, are to: • promote the interests of franchisors • ensure compliance with its Code of Ethical Conduct • advise on all franchising queries • promote trust and confidence in BFA-accredited franchises • provide education and training in relation to franchises, and • increase efficiency and economy in the practice of franchising The BFA has various powers which it can exercise in order to further those objectives.

Corporate Crime analysis: Liam Lane, associate at Peters & Peters, considers how the jury system works in our country, its pros and cons, what could be done to improve it, the alternative systems in other countries and how much confidence there is in our jury system.

The Budget is a Parliamentary event at which the Chancellor of the Exchequer makes important announcements relating to the national economy. This includes the government's plans in relation to tax for the following year, and sometimes further ahead. The majority of the measures that will take effect in the following tax year will have been announced and consulted on in advance. There may also be new announcements on Budget day—some (chiefly anti-avoidance) measures to take effect immediately, and others which will take effect from a future date. The Budget is also the precursor to the introduction of the Finance Bill to Parliament. In most years there is just one Finance Bill, although in some years, such as those with a general election, there have been two or even three, as described below. Income tax and corporation tax are annual taxes, meaning that they can only be charged in a year (a tax year for income tax, or a financial year for corporation tax) for which an Act of Parliament provides that they may be charged.

This Practice Note considers the Building (Higher-Risk Buildings Procedures) (Wales) Regulations 2025, SI 2025/1321 (the Welsh Regulations). It explains what the Welsh Regulations are for, what counts as an HRB in Wales (‘adeilad risg uwch’), how the Welsh procedural regime operates in practice, and the principal obligations imposed on clients, principal designers and principal contractors. It also considers the gateway-style approval process, change control, commencement and completion requirements, transitional provisions, and the consequences of non-compliance. It provides practical guidance for construction lawyers advising on HRB work in Wales. The Welsh Regulations bring into force the detailed procedural regime governing the design, construction and completion of HRBs in Wales. They give practical effect, in the Welsh building control context, to the HRB regime created under Part 3 of BSA 2022. Although the regime is broadly aligned with the system operating in England, it is not simply a copy. In Wales, the procedural framework is integrated into the local authority building control system, and that creates practical differences:

The dutyholder and competence regime, set out in the Building Regulations 2010, SI 2010/2214 (the Building Regs), Part 2A, was introduced by the Building Regulations etc (Amendment) (England) Regulations 2023, SI 2023/911 (the Amendment Regs), reg 6. Among other things, the regime imposes duties on the client carrying out the works to plan, manage and monitor a project so as to ensure compliance with all relevant requirements, and requires the appointment of a principal designer and principal contractor, who must fulfil a range of duties in respect of the design and construction of the works. The Amendment Regs came into force on 1 October 2023,

The Building Safety Levy (England) Regulations 2025 (SI 2025/1236) (the Regulations) were made on 19 November 2025 to introduce a levy on certain new, or expanded, residential developments, using powers conferred by Building Safety Act 2022 (BSA 2022). The proceeds will contribute to the costs of the remediation of building safety defects in England. The Regulations were updated by The Building Safety Levy (Amendment) (England) Regulations 2026 (SI 2026/1034) (Amendment Regulations). The Amendment Regulations clarify how the Regulations treat previously developed land for the building safety levy, including by excluding wholly underground buildings and unlawful developments, adjusting the 75% calculation, and confirming that permanent paved or load-bearing surfaced areas, plant and machinery can be in scope. They also correct and refine levy administration, including determination period cross-references, levy information spot check notices, levy update notice requirements, and the cancellation of levy liability notices and levy payment certificates where no building safety levy is chargeable. The Regulations and Amendment Regulations came into force on 1 October 2026. They prescribe the

Construction analysis: The government laid the draft Building Safety Levy (England) Regulations before parliament on 10 July 2025. The draft regulations, made using powers conferred by the Building Safety Act 2022, propose the introduction of a levy on certain new residential developments. The proceeds will contribute to the costs of remediating building safety defects in England. The regulations prescribe the circumstances in which liability to pay the levy arises, who is liable to pay it, and how it will be calculated. In this article, we set out the context for these regulations, and summarise their key features.

Construction analysis: The Scottish Government introduced the Building Safety Levy (Scotland) Bill into the Scottish Parliament on 5 June 2025. The bill seeks to introduce a new tax: the Scottish Building Safety Levy (SBSL). The levy will be charged on the construction or conversion of residential property developments, and used to fund building safety expenditure by the Scottish Government. In this article, we give an overview of the background to the bill and its key provisions.

Commercial analysis: As the temperature in the UK drops, the CMA's enforcement of the UK's new consumer rules is heating up. On 17 and 18 November, the CMA announced its first wave of enforcement action under the new consumer protection regime which came into force in April 2025 through the Digital Markets, Competition and Consumers Act 2024 (DMCCA) (New UK consumer protection regime to go live 6 April 2025 | BCLP—Bryan Cave Leighton Paisner). Written by the Consumer Team at BCLP.

The European Committee for the Prevention of Torture and Inhuman or Degrading Treatment or Punishment (CPT) has published the report on its ad hoc visit to the UK in March/April 2023, together with the response of the UK authorities. The main objective of the visit was to examine the treatment and conditions of detention of persons held under immigration legislation, both in immigration removal centres (IRCs) and in prison establishments. The report found positives in promoting the wellbeing of vulnerable persons and ensuring detention was not traumatic. However, it also found uncertainty around detention length and it recommended improvements to detention conditions, the Adults at Risk policy, and the transfer of persons with severe mental disorders. It further raised concerns over the Illegal Migration Bill 2023 and the Agreement with Rwanda.

Arbitration analysis: Lars Markert and Shimpei Ishido of Nishimura & Asahi consider the Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP), the UK’s potential accession to it and examine the Investment Chapter of the CPTPP.

Under paragraph 25 of Schedule 4 to the Income Tax (Earnings and Pensions) Act 2003 (ITEPA 2003), it is optional as to whether a tax advantaged company share option plan (CSOP) should allow options to become exercisable if the relevant option holder dies. However, where the CSOP does permit options to become exercisable in these circumstances, it is a statutory requirement that the CSOP ‘must permit the exercise of the options at any time on or after the date of death but not later than 12 months after that date’. Although this statutory wording is somewhat ambiguous as regards the exercise window that must apply in these circumstances, HMRC has stipulated in its guidance that the length of the exercise period must be a fixed 12-month period from the date of death regardless of any other option exercise provision in the plan (including the ‘no exercise more