This Practice Note provides information on the principle contained in section 1 of the Children Act 1989 (ChA 1989) that any delay in determining proceedings with respect to the upbringing of a child is likely to prejudice the welfare of the child. It explains the circumstances in which the principle applies and general points in relation to avoidance of delay. The principle of avoidance of delay In any proceedings in which any question with respect to the upbringing of a child arises, the court must have regard to the general principle that any delay in determining the question is likely to prejudice the welfare of the child. This places an onus on the court to ensure that any proceedings concerning the upbringing of a child are conducted as expeditiously as possible. It is acknowledged that delay is not always prejudicial to the child's welfare. Delaying a decision to allow a period of monitored contact may be regarded as purposeful, and a proportionate interference with the rights of the parties. There are occasions where a delay will be

The general position of the bankruptcy and family courts The impact bankruptcy and divorce proceedings have on one another has been subject to several cases in both the bankruptcy and family courts. Unfortunately, it is not uncommon for bankruptcy proceedings to exist while divorce proceedings are ongoing, and concurrent proceedings can create conflict when it comes to the division of assets. The timing of when the bankruptcy petition is issued compared to when the family court makes a property adjustment order is crucial in determining the effect bankruptcy proceedings will have on family proceedings. For further reading on bankruptcy and divorce proceedings, see: • Bankruptcy and family financial remedy proceedings—overview • Practice Note: The impact of bankruptcy on divorce proceedings • Practice Note: Can the court annul a bankruptcy order obtained in order to defeat the divorce proceedings? • Checklist and timeline showing the impact different stages of bankruptcy proceedings can have on ancillary relief proceedings in a divorce • Practice Note:

There are obstacles and barriers that will inevitably get in the way of your development. This Practice Note looks at what these might be and how you can manage them. Barriers tend to fit into these broad categories: • environment • time pressures • habit • motivation • perception of your role Environment If you want to get truly embedded in the business and operating as a team with your commercial colleagues, that may mean they have to meet you half way. For example, one of the most effective ways of raising commercial awareness is to attend commercial meetings that don’t necessarily require your legal input—all you are doing is listening to what’s happening generally in the business, all with a view to getting context. See Practice Notes: What do we mean by a legal business person? and How to move to working as a legal business person. But, unfortunately, there is often resistance to this happening. Some commercial colleagues may feel threatened or suspicious

This Practice Note examines the basic award, which is one component of an award of compensation in an unfair dismissal claim. It deals with the calculation of the award, the maximum of 20 years of service up to effective date of termination (EDT), number of weeks per year determined by age bands, a week's pay figure (limited by statutory cap), the minimum level of award in some cases (eg trade union activities), and the fixed two-week award in some redundancy situations. It also deals with deductions for contributory conduct (whether or not employer knew), refusal of reinstatement, and offset to the extent of redundancy payment made. For guidance on remedies for unfair dismissal generally, see Practice Note: Unfair dismissal remedies—general. Preliminary considerations As a starting point, the provisions of section 112 of the Employment Rights Act 1996 (ERA 1996), which sets out the remedies for a successful unfair dismissal claim, are mandatory. This means that in every case where a dismissal is found to be unfair, the employment tribunal must explain reinstatement and re-engagement and ask the employee if

The calculation of income tax liabilities is usually done by a person's tax adviser (usually using a software package) or by HMRC following submission of a tax return, rather than by a tax lawyer, although lawyers who deal with trust administration will often also calculate income tax for the trust. It is however useful to understand the way in which the liability is calculated in order to be able to advise a client what impact a particular action or decision is likely to have on their tax liability, for example the ability to claim loss relief. There are seven steps that must be undertaken in order to calculate a person's income tax liability for a tax year. The seven steps are: • step 1—calculate total income • step 2—deduct tax reliefs • step 3—deduct allowances • step 4—calculate the tax at applicable rates; and step 5—add the tax amounts together • step 6—deduct tax reducers • step 7—add additional tax amounts Step 1—calculate total income The first step is to identify the

Dispute Resolution analysis: The Court of Appeal confirmed that where a sophisticated conditional fee agreement (CFA) expressly provides for the consequences of termination and breach, a party cannot circumvent that contractual framework by pursuing restitutionary remedies that would contradict the agreed allocation of risk. In this case, a carefully calibrated CFA had directly addressed the termination scenario that occurred. Having chosen not to invoke the contractual termination route available to it, the court held that the solicitors’ firm was not entitled to recover on the basis of a claim in quantum meruit. The fact that the CFA had not excluded the ability to terminate for repudiatory breach and to claim damages did not change that position. The decision reinforces the primacy of contractual risk allocation, highlights the importance of choosing the correct termination route, and limits the availability of quantum meruit claims where they would undermine the parties’ bargain. It also provides guidance on Henderson v Henderson abuse of process, confirming that a new defence will not necessarily be abusive merely because it could have been raised at an earlier stage, particularly where the preliminary issues previously ordered were not intended to determine all liability issues and the defence ‘arose naturally’ from a later decision of Trower J on appeal. Produced in partnership with Joseph Evans of Charles Russell Speechlys LLP.

First, the terms of the trusts governing Fund A and Fund B should be examined to establish that: • Fund A has a power to transfer the property, for example, by way of a power of appointment or by way of sale • Fund B has a power to accept the property on the terms of the appointment, and • the terms governing the trusts of

Corporate transparency is now viewed as an essential element in any strategy aimed at reducing or eliminating corruption, tax evasion, terrorist financing and money laundering. The government noted that the use of offshore corporate vehicles to obscure the true owners of UK property has attracted those who wish to hide illicit funds and launder the proceeds of crime. Between 2004–2014, over £180m worth of property in the UK has been investigated as suspected proceeds of corruption. Greater transparency of property ownership will make the job of enforcement agencies easier and will discourage criminals and the corrupt from choosing the UK to hide or launder their money. Registration of an overseas company opening an ‘establishment’ in the UK It should be noted that an overseas company has to be registered at Companies House if it opens an 'establishment' in the UK. An establishment is a branch within the meaning of the Eleventh Company Law Directive, or a place of business that is not such a branch. This registration requirement derives

Practice Notes: Variation of Will or intestacy after death and Variation of Will or intestacy after death—Q&As explain the use of deeds of variation to change the distribution of an estate after an individual dies in a tax efficient way and examine the tax consequences of variations including the inheritance tax (IHT), capital gains tax (CGT) and stamp duty land tax (SDLT) consequences. You will see from the above Practice Notes that post-death variations involving transfers of interests in land are potentially liable to SDLT, although the SDLT regime contains special relieving provisions. SDLT

This Q&A assumes that the deed of variation qualifies for the special inheritance tax treatment in section 142 of the Inheritance Tax Act 1984 and qualifies for the special capital gains tax treatment in section 62(6) of the Taxation of Chargeable Gains Act 1992 (TCGA 1992). As a result of the declaration in the deed of variation that the contingent interests of the grandchildren will carry the intermediate income, section 31 of the Trustee Act 1925 (TA 1925) will apply (see TA 1925, s 31(3)). Subject

Law360, London: The past year has seen some blockbuster cases, including that of a high-profile lawyer who leaked a client's confidential information to investigators to generate work, more convictions overturned in the botched Unaoil prosecution and Glencore becoming the first company to be convicted in England for a substantive bribery offence.

Law360, London: British courts have opened the doors for brand owners to crack down on look-alikes, gone back and forth on whether parties should agree to a licence mid-patent dispute, and are staring down the barrel of a future where European courts can rule on infringement of UK patents.