Law360: Over the past six months, the Trump administration has charted a new course in white collar enforcement, one that claims to prioritise US interests, eliminating transnational cartels and cutting government fraud, waste and abuse.

This Practice Note sets out a simple five-step continuous improvement (improving efficiency) framework and illustrates how it works by way of a case study involving client complaints. The five steps The five steps in this improving efficiency framework are: • define (ie identify) • measure • analyse • improve • control Management consultants often refer to this is as the DMAIC framework. It is an excellent framework to follow when you are trying to improve an existing process. It takes you through each element one step at a time and ensures you have considered the process from every angle. What does each step involve? The table below sets out each of the five steps and illustrates them by reference to a hypothetical scenario, ie 'we receive too many complaints'. Step What does this step involve? Why it's important Define (identify) Identify what the issue or problem is. The scope of the problem needs to be defined and the symptoms stated clearly and succinctly.The problem may not be cast

The tenant in this scenario has the protection of the Landlord and Tenant Act 1954 (LTA 1954) as the premises are occupied for the purposes of a business which it carries on there. The tenancy continues after the fixed term expires for as long as the tenant continues so to occupy it (LTA 1954, s 24(1)). Rent review during the statutory continuation tenancy The

From 6 April 2027, most unused pension funds and death benefits will be included in the value of the estate of a deceased person for the purposes of quantifying its value for inheritance tax (IHT). Previously, these were exempt from such tax. Although it was initially proposed that the pension scheme administrators would be liable for the reporting and payment of any tax due, following a consultation the government determined that personal representatives would be liable in the ordinary way. A gift made by Will to charity can reduce the IHT that is payable on an estate, and in particular if at least

Before deciding whether to make an order under section 24A of the Matrimonial Causes Act 1973 (MCA 1973) for the sale of a property in which a third party also has a beneficial interest, it is the duty of the court to give the third party an opportunity to make representations with respect to the order. Such representations are included among the circumstances to which the court is required to have regard under MCA 1973, s 25. Even where there is no dispute about the third party's interest in an asset, it may be necessary for the third party to be joined to the proceedings to be heard on the question of how that asset is to be dealt with. Before the court is able to make

The appropriate course of action will be dependent on the exact circumstances of the case. Potential options are detailed below. Home rights Section 30 of the Family Law Act 1996 (FLA 1996) provides that where one spouse or civil partner is entitled to occupy a dwelling house by virtue of either a beneficial interest or a statutory enactment and the other spouse or civil partner is not so entitled, certain rights, known as ‘home rights’, will accrue to the latter. Home rights have the status of an equitable charge and are therefore a powerful protection against the entering of a further mortgage

Private Client analysis: Rachel Stewart, director and head of litigation at Hughes Paddison Solicitors (Cheltenham), the firm that acted for the first defendant, explores the tax and legal issues involved in Hamilton v Hamilton.

The original version of this note was written by the late Professor Alexander Türk In brief The free movement of goods, freedom to provide services, freedom of establishment, and free movement of capital (the ‘four freedoms’) constitute limitations imposed by EU Treaties on the EU Member States to ensure the functioning of the EU Internal Market. This form of negative integration has limits. Most restrictions adopted by the Member States that are caught by the scope of the four freedoms can, however, be justified on public interest grounds, provided such restrictions are proportionate. While the Court of Justice has had a particularly important role in the interpretation of the four freedoms (and their limits), any remaining restrictions can ultimately only be eliminated through harmonisation measures adopted by the EU (‘positive’ integration). For further reading on this, see Practice Note: Harmonisation. This Practice Note examines the four freedoms underpinning the EU Internal Market in more detail. Free movement of goods Restriction on imports Scope of the prohibition Article 34 of the

This Practice Note considers the principal matters a franchise agreement should address including clarity over the rights to be granted to the franchisee and the relevant territory, whether the franchise can be granted on an exclusive basis, ensuring full consideration is given to the sales targets and development plans, the licensing of intellectual property rights and availability of trade names and domain names. The Practice Note also highlights the importance of a well drafted manual and the key areas a manual should cover. The structure and content of a franchise agreement are similar to those of a distribution (reseller) agreement although there is a much greater focus on how the franchise is operated to ensure uniformity and consistency. The principal matters a franchise agreement should address are set out below. Grant of rights The rights to be granted to the franchisee should be clearly set out in the agreement; each party should be clear what it hopes to achieve. How far these, as the other terms of the agreement, can be negotiated by the franchisee depends on the

We have assumed that there is no formal trust deed. Where two or more people together own real property, they hold it under a trust of land. Where property is held on a trust of land, the legal estate and equitable estate are separate. The legal estate must be held by the co-owners as joint tenants (see section 1 of the Trusts of Land and Appointment of Trustees Act 1996 (TOLATA 1996) and section 34 of the Law of Property Act 1925 (LPA 1925)). The beneficial interest in the property can, however, be held by the co-owners either as: • joint tenants, or • tenants in common If

The Landlord and Tenant Act 1954 (LTA 1954) does not expressly address how to distribute interim rent in these circumstances. However, contracts for the sale of property subject to a lease generally include provisions setting out how the parties should proceed in relation to any pending applications for grant of a new tenancy or for determination of a new rent. The buyer will often be required to substitute himself for the seller as party to the proceedings, to use reasonable endeavours to secure the best rent reasonably obtainable for the property, and to account to the seller for the part of the interim rent that relates to his period of ownership of the property (ie up to the date of actual completion).

Section 5 of the Landlord and Tenant Act 1987 (LTA 1987) provides for qualifying tenants to have the right of first refusal in respect of certain disposals made by their landlord. Unless the landlord follows the procedure set out in LTA 1987, s 5, the tenants can compel the transfer to them of the land disposed of and a criminal offence is committed. Therefore, relevant landlords must take care in