We refer you to Practice Note: Tax treatment of capital received by beneficiaries under a Will which you may find useful for your purposes. In particular, see section ‘CGT on transfers by

Unless the charities are exempt charities, it appears that a sale of the land on their behalf by the personal representatives (assuming that they retain the legal title until the sale), would be subject to the conditions set out in sections 117–123

The person on whose behalf the petition for divorce or dissolution is filed.

It is often the case that, where parties are in the process of divorcing, an agreement will be reached to the effect that the petitioner will not apply for decree nisi to be made absolute for a particular period of time, usually linked to the resolution of the financial aspect of the divorce. This is principally due to the risk of a loss of spousal pension benefits should a party die in the course of financial remedy proceedings after decree absolute has been pronounced but before any final order and the implementation of any pension sharing order that may be made. It is common for the petitioner to give an undertaking through solicitors

Where an applicant/petitioner has remarried only having ticked the financial claims section in the petition/divorce application (presumably without issuing an application in Form A prior to remarriage), that party is able to proceed with their application after remarriage (Doherty v Doherty, Wilson v Wilson , Nixon v Fox ). There is no jurisdictional prohibition to the application being heard (ie it does not fall foul of the remarriage trap contained in section 28(3) of the Matrimonial Causes Act 1973 (MCA

Even an in-house legal department that consists of one person needs some infrastructure. However, if your organisation has not employed an in-house lawyer before, you may well find that when you arrive you are given a laptop, but not much else. In some workplaces you may not even be given a desk and chair. People may work at ledges or you may find that you are expected to hot desk. Your organisation is focused on its core business, eg manufacturing and it expects you to provide legal advice to support that business, but if it has not employed an in-house lawyer before, the organisation cannot be expected to know the basic building blocks that you need to enable you to actually provide that advice. This will be in contrast to your time in private practice, where you will have been accustomed to having everything you need to support you in your role within that legal business from the moment you joined the firm. Therefore, in order for you to perform your

ARCHIVED: This archived Practice Note describes the Insolvency Express Trials pilot scheme, which ran from 1 April 2016 and ended on 6 April 2020. On 1 April 2016, Civil Procedure Rules Practice Direction 51P (CPR PD 51P) came into force which sets the detail for a new pilot scheme known as Insolvency Express Trials (IET). The IET pilot scheme was approved by the CPR Committee on 4 December 2015. References to paragraph numbers in this Practice Note relate to paragraphs in the PD. For an interview with the-then Chief Registrar, Stephen Baister, in relation to IET, see News Analysis: Insolvency Express Trials pilot scheme. Please note that since the IET pilot scheme commenced, two relevant changes have occurred: • first, the introduction of the Business and Property Courts of England and Wales (B&PCs). Insolvency and Companies Act work—which was formerly undertaken in the Bankruptcy and Companies Courts—is now undertaken in the Insolvency and Companies List of the B&PCs. For further reading, see: Business and Property Courts of England and Wales to

Dispute Resolution analysis: The High Court has rejected an application to strike out a claim as unlawful because the litigant in person served their claim through an unregistered barrister. Stephen Rosser, chief executive of Clarke Willmott LLP, who represented the applicant, examines Ndole Assets Ltd v Designer M&E Services UK and says the case is the first review of what constitutes a reserved legal activity.

Background Decommissioning nuclear facilities is the process of dealing with redundant nuclear facilities that have reached the end of their operational life. The planning regime for decommissioning sits alongside the licencing regime governed by the Office for Nuclear Regulation (ONR). The aim of decommissioning is to ensure that the site is returned to a state that can be used for an alternative use and to make sure that the site has been de-licensed and de-designated. The ONR refers to two decommissioning strategies which have been adopted or may be considered for decommissioning nuclear facilities in the UK. Immediate dismantling involves the removal of structures and radioactive materials shortly after ceasing operation with the aim of quickly being released from nuclear regulatory control and restrictions from future use. Deferred dismantling involves placing the facility (including some or all radioactive material) in a safe state of storage once the nuclear fuel has been removed. The facility is then decontaminated and dismantled at a later date (often this is intended to be several

Introduction This Practice Note looks at planning issues associated with energy storage in England and Wales including: • what form of development is involved in energy storage • changes introduced to the planning regime for energy storage • how energy storage schemes are consented in England and Wales within the planning regime, and • relevant planning considerations in consenting an energy storage scheme For more information on the regulatory challenges and opportunities for energy storage projects, see also textbook: Energy Storage: Legal and Regulatory Challenges and Opportunities. What is energy storage? At a basic level, energy storage is the capture of energy produced at one time for use at a later time. Energy storage has multiple benefits including allowing greater use of renewable technology such as solar, wind and tidal to generate electricity (which may not always be generated at the time it is needed most) and greater security of supply by providing a grid which is more resistant to disruptions. How

This Practice Note summarises the planning regime for hydraulic fracturing, also known as fracking, in England. While the process is similar in Scotland and particularly in Wales, there are some distinct differences. This Practice Note does not seek to address these differences. In a Written Ministerial Statement (WMS) published in November 2019, the government made clear that, on the basis of scientific evidence, it had taken a presumption against issuing any further hydraulic fracturing consents. Fracking has not been allowed to proceed in England on the basis of scientific analysis published by the Oil and Gas Authority (OGA) on 2 November 2019. In April 2022, the government announced as part of the British energy security strategy 2022 that it had commissioned the British Geological Society to carry out an impartial technical review on shale gas, to consider any further scientific updates on seismicity since the WMS. The energy security strategy makes clear that the ‘pause’ on fracking remains in place unless new evidence emerges. The moratorium on fracking was briefly lifted

STOP PRESS: A revised version of the National Planning Policy Framework was published on 17 August 2026. This content is being reviewed in light of the revised version. This Practice Note focuses on the planning regime for new nuclear build facilities. It covers the policy basis for the consenting of new nuclear plants, the appeal and judicial review processes and the implications for the nuclear planning regime of the UK’s exit from the EU. For information generally about nuclear licensing and regulation, see: Nuclear licensing and regulation—overview. Additional consents, such as licensing from the Office for Nuclear Regulation (ONR), are dealt with in Practice Note: Operating under a nuclear site licence. Planning policy Energy National Policy Statements The government's policy on major infrastructure projects is set out in a series of National Policy Statements (NPSs)—statutory documents published in accordance with the Planning Act 2008 (PA 2008). NPSs provide a framework for the Secretary of State when considering development consent applications for energy infrastructure projects