There is a devolved legislature (and executive branch) in three of the component parts of the UK. However, the way in which powers were devolved to each of those legislatures was not uniform, and a large part of the UK does not have any form of devolved legislature interposed between the UK government at Westminster and its citizens. This Practice Note explains the background to the various approaches, and gives an overview of the way in which powers are devolved, and how those devolved powers are exercised. Why is there variation in the devolution of powers, and their exercise within the constitutional structure of the UK? In order to understand the current constitutional structure of the UK, and the mechanics of the devolution arrangements, it is necessary to place this in the context of how this state was formed, and developed over the intervening years. Great Britain was established in 1707, by means of the Acts of Union passed by the formerly independent nation states of England and Scotland. However, while the Acts resulted in one London-based

Rules and guidance The statutory rules governing the annual accounts of medium-sized LLPs are set out in: • Part 15 of the Companies Act 2006 (CA 2006) • the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008, SI 2008/1911 (2008 Regulations), which apply parts of the CA 2006 to LLPs • the Large and Medium-sized Limited Liability Partnerships (Accounts) Regulations 2008, SI 2008/1913 (Large LLPs Regulations) • the Limited Liability Partnerships, Partnerships and Groups (Accounts and Audit) Regulations 2016, SI 2016/575 (2016 Regulations) • the Statutory Auditors Regulations 2017 • the Companies (Accounts and Reports) (Amendment and Transitional Provision) Regulations 2024, SI 2024/1303 (2024 Regulations) This Practice Note deals with the accounting regime as applied to LLPs and qualifying partnerships under the 2016 Regulations (with amendments made by the 2024 Regulations). For a general overview of the statutory framework for LLP annual accounts, see Practice Note: LLP Accounts—an outline of the statutory framework. When the medium-sized LLPs regime applies The medium-sized LLPs regime applies to an LLP for a

This Practice Note summarises the rules governing the preparation of annual accounts and reports by medium-sized companies under Part 15 of the Companies Act 2006 (CA 2006) and the regulations made under it. These regulations are: • the Large and Medium-sized Companies and Groups (Accounts and Reports) Regulations 2008 (Large Companies Regulations) • the Companies, Partnerships and Groups (Accounts and Reports) Regulations 2015 (2015 Regulations) • the Companies (Accounts and Reports) (Amendment and Transitional Provision) Regulations 2024 (2024 Regulations) This Practice Note deals with the accounting regime as applied to companies under the 2015 Regulations, as amended by the 2024 Regulations. For a general overview of the statutory framework for company annual accounts and reports, see Practice Note: Accounts and reports—an outline of the statutory framework. When the medium-sized companies regime applies The medium-sized companies regime applies to a company for a financial year in which the company: • qualifies as medium-sized, and • is not excluded from the medium-sized companies regime A parent company is treated slightly differently to a company that is

The management company may in fact be the freeholder or head lessee. This is often the case where there has been collective enfranchisement or in new developments of blocks of flats where, after the sale of the individual units the developer sets up a management company with each leaseholder holding a share and transfers the freehold to the management company. In other cases the freeholder sets up a separate management company to stand between the freeholders and the leaseholder. The shareholders of the management company in that case may be unconnected with the leaseholder. The second area of uncertainty relates to what is meant by development. We assume that in the context of this question this does not mean development in the construction sense, but means a completed development made up of a block or blocks of flats or estate of houses. A

Arbitration analysis: In a decision of 28 October 2025, the Paris Court of Appeal dismissed the set-aside proceedings brought by the Gabonese Republic, the Gabonese company Clean Africa (Clean Africa), and two Gabonese municipalities (the Municipalities) against an ICC arbitral award in favour of the Gabonese company Averda Environmental Services Gabon SA (Averda Gabon) (the Award). The court recalled that an award may only be set aside pursuant to Article 1520(5) of the French Code of Civil Procedure (FCCP) (the ground of a violation of international public policy) if its recognition or enforcement would result in a material breach of fundamental principles of French international public policy, including the prohibition of corruption. The court further clarified that it is not the role of the annulment judge to assess the validity of the underlying contracts or to determine criminal liability. Its role is limited to examining whether the recognition and/or the enforcement of the Award would allow a party to benefit from corruption. In the present case, the court found that while the arbitral tribunal had identified indicia of corruption in overbilling certain cleaning services, it had neutralised the effects of corruption, ordering the payment of services actually performed exclusively. Accordingly, the court held that recognition and enforcement of the Award did not violate international public policy, and dismissed the request for annulment. Written by Julie Spinelli, partner, and Emma Ruby, associate, at Le 16 Law.

This Practice Note describes the merged R&D expenditure credit scheme (the merged RDEC), which is the main UK tax scheme for incentivising corporate expenditure on research and development (R&D) for accounting periods beginning on or after 1 April 2024. For information on enhanced research and development (R&D) tax relief for R&D-intensive loss-making SMEs for accounting periods beginning on or after 1 April 2024, see Practice Note: Enhanced relief for R&D loss-making SMEs (post-1 April 2024). Together with the merged RDEC, these schemes are referred to in this Practice Note as the post-1 April 2024 schemes. For information on the R&D expenditure credit scheme that applies for accounting periods beginning before 1 April 2024, see Practice Note: R&D expenditure credit (pre-1 April 2024) and for information on the research and development (R&D) relief scheme for small or medium-sized enterprises (SMEs) for accounting periods beginning before 1 April 2024, see Practice Notes: SME R&D relief—additional deduction (pre-1 April 2024) and SME R&D relief—tax credit (pre-1 April 2024). Together, these two schemes are referred to in

This Practice Note summarises the rules governing the preparation of annual accounts and reports by micro-entities (a sub-group of small companies) under Part 15 of the Companies Act 2006 (CA 2006) and the regulations made under it. These regulations are: • the Small Companies and Groups (Accounts and Directors’ Report) Regulations 2008, SI 2008/409 (Small Companies Regulations) • the Companies, Partnerships and Groups (Accounts and Reports) Regulations 2015, SI 2015/980 (2015 Regulations) • the Companies (Accounts and Reports) (Amendment and Transitional Provision) Regulations 2024 (2024 Regulations) This Practice Note deals with the accounting regime as applied to micro-entities under the 2015 Regulations, as amended by the 2024 Regulations. For a general overview of the CA 2006 provisions governing company annual accounts and reports, see Practice Note: Accounts and reports—an outline of the statutory framework. Why a separate regime for micro-entities? Until 2012, micro-entities were subject to the same financial reporting requirements as other small companies. However the European Commission undertook various consultations on how to encourage the growth and expansion of small and medium-sized enterprises (SMEs) across

This Practice Note summarises the rules governing the preparation of annual accounts by limited liability partnerships (LLPs) that qualify as micro-entities (a sub-group of small LLPs). Rules and guidance The statutory rules governing the annual accounts of LLPs that qualify as micro-entities are set out in: • Part 15 of the Companies Act 2006 (CA 2006) • the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008, SI 2008/1911 (2008 Regulations), which apply parts of the CA 2006 to LLPs, as amended by the Companies (Accounts and Reports) (Amendment and Transitional Provision) Regulations 2024, SI 2024/1303 (2024 Regulations) • the Small Limited Liability Partnerships (Accounts) Regulations 2008, SI 2008/1912 (Small LLP Regulations) • the Limited Liability Partnerships, Partnerships and Groups (Accounts and Audit) Regulations 2016, SI 2016/575 (2016 Regulations)—which extended the micro-entity regime to LLPs • the Statutory Auditors Regulations 2017 For a general overview of the statutory framework for LLP annual accounts, see Practice Note: LLP Accounts—an outline of the statutory framework. When the micro-entities regime applies The micro-entity

A declaration that the person adopting this defence is able to meet any order the court should choose to make in terms of providing financial provision for the other spouse or civil partner.

This Practice Note provides guidance on the model search and imaging order in force from 6 April 2025 (the model order). The guidance set out below concerns the interpretation and application of the relevant provisions of the CPR. Depending on the court in which your matter is proceeding, you may also need to be mindful of additional provisions—see further below. Introduction of the model search and imaging order Position prior to 6 April 2025 Search orders (formerly known as Anton Pillar orders) were developed as a form of injunction designed to preserve evidence where there was a risk that a defendant would destroy it—see Practice Note: Search and imaging orders—guiding principles. The draconian nature of such orders led to the development by the courts of strict procedural safeguards which were ultimately reflected in the draft orders used by the courts. Search orders were put on a statutory footing with the introduction of the CPR, and the procedural safeguards were enshrined in the provisions of Practice Direction 25A and the standard draft search order included

A moratorium under Part A1 of the Insolvency Act 1986 (IA 1986) is a debtor in possession procedure. Although the directors remain in charge of running the company's business, the moratorium is overseen by an insolvency practitioner acting as a monitor. For further reading on the moratorium, see Practice Notes: • Part A1 moratorium—an introductory guide • Moratorium • Moratorium extension and termination Officer of the court The monitor of a moratorium is an officer of the court. As an officer of the court, they must comply with the duty set out in Ex parte James to act honourably and fairly. In Lehman Brothers Australia Ltd (in liquidation), the Court of Appeal held that the fairness test is an objective one and that the ‘principle established in Ex p James is that the court will not permit its officers to act in a way which, although lawful and in accordance with enforceable rights, does not accord with the standards which right-thinking people or,

The moratorium plays an important part in any administration which seeks to rescue a company, or allow for the restructure of a business. This Practice Note sets out what the moratorium is, how it applies, and the factors the court will take into account when faced with an application to lift the moratorium. The purpose of the moratorium The purpose behind the moratorium is to give the company/its administrators breathing space to formulate and implement the proposals, and also to investigate the position of the company, its business and assets. As set out in the below section ‘The effect of the moratorium’, the moratorium is a prohibition on proceedings, actions and steps being taken against the company/its property during the applicable period, except with the consent of the administrator (if one is appointed) or the permission, or leave, of the court. There are two types of moratorium in an administration, the moratorium and the interim moratorium, both of which (with some minor exceptions) have a similar effect. When the moratorium applies The moratorium