Construction analysis: Andy Mather, partner in the construction and engineering group at Macfarlanes LLP, looks at the profile of his workload and discusses the latest developments in his practice.

This Practice Note provides an overview of how a corporate crime case progresses in the criminal courts in England and Wales, from the initial investigation through to prosecution, trial, sentencing and appeal. It highlights the key stages of a corporate crime investigation and prosecution, explains how liability is attributed to corporate bodies, sets out the procedure before the magistrates’ court and Crown Court, outlines the availability of Deferred Prosecution Agreements (DPAs), and summarises the approach to sentencing corporate offenders. This Practice Note will help junior lawyers and new starters become familiar with the progression of a corporate crime case. Corporate criminal liability A corporate crime case differs in important respects from a criminal case involving an individual defendant. See Practice Note: The life of a criminal case for an overview of how a criminal case progresses in the criminal courts in England and Wales. A corporate body (such as a company) is a separate legal entity. It can be investigated, tried, convicted and sentenced for criminal offences. However, unlike an individual defendant,

This new starter guide provides an overview of how a criminal case progresses in the criminal courts in England and Wales, from the initial investigation all the way through the court system up to sentencing and appeal. It highlights the key stages of criminal investigations and prosecutions, as well as setting out the procedure for case progression, trials and sentencing in the magistrates’ courts and Crown Courts, and the process on appeal and provides links to related content for further reading. This Practice Note will help junior lawyers and new starters become familiar with criminal law procedure. For information on the life of a corporate crime case, see Practice Note: The life of a corporate crime case. Initial investigation As part of a criminal investigation, an individual suspect may be arrested and interviewed or they may be asked to attend a voluntary interview. See Practice Note: Is an arrest necessary? During the investigation process, various steps may be taken by the investigating authority. These include: the taking of fingerprints and other samples; searches

This Practice Note provides an overview of how a private prosecution progresses through the criminal courts in England and Wales, from the initial investigation and the decision to prosecute, through to trial, sentencing and appeal. It highlights the key stages of a private prosecution, sets out the procedure before the magistrates’ court and Crown Court, and explains the private prosecutor’s continuing duties of candour and to keep disclosure under review, as well as its duty to conduct proceedings fairly. It also considers the various ways in which a private prosecution can be challenged and the risk of CPS takeover and discontinuance. This Practice Note will help junior lawyers and new starters become familiar with the progression of a private prosecution. For information on the life of a criminal case and a corporate crime case, see Practice Notes: The life of a criminal case and The life of a corporate crime case. Initial investigation and the decision to prosecute Private prosecutors have fewer investigatory powers than public prosecutors, which may create difficulties in obtaining

The tax treatment for both the life tenant and the trustees will depend on the precise circumstances of the case and the way in which the desired outcome is achieved. It has been assumed that the trust and all its beneficiaries are UK resident and domiciled (as applicable) and that the trust is a qualifying interest in possession trust for inheritance tax purposes (see: Trusts—inheritance tax—overview). A deed of partition may be used (such as Commentary: Deed of partition of trust fund comprising investments and cash between life tenant and remainderman: Encyclopaedia of Forms and Precedents [167]), which has the effect of dividing (partitioning) the trust fund between the life tenant

The tax treatment of the termination of the life interest will depend on a number of factors, including when the deceased life tenant became entitled to their interest in possession and whether the trust is UK resident. Assuming the trust is UK resident, Practice Note: CGT—basic principles for trusts (in section 'Trustees making deemed disposals') sets out the capital gains tax (CGT) treatment on the death of the life tenant and states that, if the life tenant of an interest in possession trust which is an immediate post-death interest (within the meaning of section 49A of the Inheritance Tax Act 1984) dies so that the remainderman becomes absolutely entitled as against the trustee to

In this Q&A, we have not considered any taxation issues that may apply. In certain cases small amounts of money may be disposed of by nomination or by payment to persons appearing to be entitled to them and no grant of probate or administration is required. See Practice Note: Devolution of assets and the need

ARCHIVED : This archived Practice Note provides information on the operation of the lifetime allowance regime before its abolition on 6 April 2024. It is not maintained. For further information, see Practice Note: Abolition of the lifetime allowance. The basic principle underpinning the pensions tax regime is that members of registered pension schemes enjoy: • various tax advantages while accruing retirement and life assurance benefits, and • certain tax advantages when particular benefits are paid from a registered pension scheme (eg the tax-free pension commencement lump sum) In exchange, and if tax charges are to be avoided, a registered pension scheme must comply with various restrictions as regards the: • accrual of benefits • payment of contributions, and • payment of benefits Until 5 April 2024, one of the key restrictions imposed on the accrual of members’ benefits under the pensions tax regime was the lifetime allowance, which capped the amount of benefits that could be saved and drawn by and in respect of an individual from their

In this Q&A it has been assumed that the parties have reached an agreement on which party will be liable to pay costs (albeit that the amount of costs is not agreed) and that this, together with the agreement on damages, is recorded in a settlement agreement. In such circumstances, the expiry of the limitation period for the underlying claim may no longer be relevant since any claim concerning the recovery of the costs can be made pursuant to the terms of the relevant settlement agreement. Much would turn on the specific wording used in the settlement agreement, but in the event that a party who had contractually agreed to be liable to pay costs subsequently refused to agree those costs and/or the costs remain unpaid, the other side to the agreement would

Forthcoming expiry of limitation It is important to ensure that you comply with the time frames provided for under the Limitation Act 1980 (LA 1980) (or other applicable limitation provisions), since a failure to do so can enable a defendant to have a complete defence. As a general point, LA 1980 is primary legislation, and the government’s response to the coronavirus pandemic has not included any changes to, or suspension of, the effect of that legislation. For general guidance on limitation periods under LA 1980, see Practice Note: Limitation—the principal limitation periods. In order to bring a claim within the limitation period, the court needs to receive the claim form and correct court fee in time.

PI & Clinical Negligence analysis: The claimant underwent an amputation to her leg in 2018 as a result of serious and chronic pain. She alleged that this was the causal result of a negligent failure to proscribe an anticoagulant (and consequential DVT) following a spinal surgery in 2015. The defendant argued that the claimant suffered from Complex Regional Pain Syndrome (CRPS) which was unrelated to DVT, and in fact stemmed from non-negligent complications arising out of the spinal surgery itself. The defendant’s experts gave evidence that there was no known case of DVT leading to CRPS, while the claimant’s experts held that such a link was indeed possible, albeit rare. The court held that there was no expert opinion that DVT made a more than negligible contribution to the claimant’s symptoms which necessitated the amputation, and so dismissed the claim in relation to the amputation. Written by Thomas Mallon, barrister at Henderson Chambers.

Immigration analysis: In the latest stage of this high-profile and often misrepresented case, the Court of Appeal allowed the SSHD’s appeal against a decision of the Upper Tribunal (UT). That decision had held that refusal of entry clearance to a Palestinian family living in Gaza would amount to a breach of Article 8 ECHR. The Court found that both the UT and First-tier Tribunal (FTT) had been wrong to find that family life existed between the adult UK sponsor, and his adult brother and brother’s family. It also found that even if family life had existed, refusal of entry clearance would have been proportionate. The judgment reaffirms the test for family life between adult siblings, and clarifies the unitary nature of family life and the applicability of Article 8 to those outside the UK. It also contains important commentary on the weight to be given to the Immigration Rules in conducting a proportionality assessment, particularly in a humanitarian context, and demonstrates the very high threshold required to demonstrate compelling and compassionate circumstances. Written by Alice Bennington, associate at Bates Wells.