The date when a pension sharing order takes effect and the recipient of a pension credit becomes legally entitled to the pension credit. The order can only take effect on the later of: • the making of the final decree of divorce/dissolution, and • seven days after the time has expired for appealing the order (ie after 28 days)—see sections 24B(2) and 24C of the Matrimonial Causes Act 1973

The date when a pension sharing order takes effect and the recipient of a pension credit becomes legally entitled to the pension credit. The order can only take effect on the later of: • the making of the final decree of divorce/dissolution, and • seven days after the time has expired for appealing the order (ie after 28 days)—see sections 24B(2) and 24C of the Matrimonial Causes Act 1973

Precedent Transfer An adaptable Word version of the precedent form TR1 can be downloaded, saved or printed from the link on this page. Drafting notes to precedent transfer General The references to 'panels' in these drafting notes are to the panels in HM Land Registry form TR1. The TR1 is the prescribed form of transfer of the whole of freehold or leasehold land prescribed by the Land Registration Rules 2003. Form TR1 may also be used for transfers of the whole of unregistered land if the disposition will attract compulsory registration or if the transferee is certain that a voluntary application for registration will be made. Panel 4—Transferor Although appointed by the mortgagee, the Receiver(s)

Precedent Transfer An adaptable Word version of the precedent form TR1 can be downloaded, saved or printed from the link on this page. Drafting notes to precedent transfer General The references to 'panels' in these drafting notes are to the panels in HM Land Registry form TR1. The TR1 is the form of transfer of the whole of freehold or leasehold land prescribed by the Land Registration Rules 2003. Form TR1 may also be used for transfers of the whole of unregistered land if the disposition will attract compulsory registration or if the transferee is certain that

Precedent Transfer An adaptable Word version of the precedent form TR1 can be downloaded, saved or printed from the link on this page. Drafting notes to precedent transfer General The references to 'Panels' in these drafting notes are to the panels in HM Land Registry form TR1. The TR1 is the form of transfer of the whole of freehold or leasehold land prescribed by the Land Registration Rules 2003. Form TR1 may also be used for transfers of the whole of unregistered land if the disposition will attract compulsory registration or if the transferee is certain that a voluntary application for registration will be made. It

Precedent Transfer An adaptable Word version of the precedent form TR1 can be downloaded, saved or printed from the link on this page. Drafting notes to precedent transfer General The references to 'panels' in these drafting notes are to the panels in HM Land Registry form TR1. The TR1 is the form of transfer of the whole of freehold or leasehold land prescribed by the Land Registration Rules 2003. Form TR1 may also be used for transfers of the whole of unregistered land if the disposition will attract compulsory registration or if the transferee is certain that a voluntary application for registration will be made. It is

1 Background information Status of data transfer ☐ Proposed☐ Existing Person(s) conducting assessment [Insert name(s)] Date of assessment [Insert date] 2 Parties to the data transfer Who is the data exporter? [State which organisation is the data exporter, which could be an entity within a group structure] Who is the data being transferred to (data recipient)? [State who will receive the data] What is the status of the data recipient in relation to the proposed transfer? ☐ Controller☐ Processor What type of organisation is the data recipient? ☐ Public sector organisation☐ Private sector organisation☐ Other [provide further information] Will the recipient share the data with any other parties, eg sub-processors? ☐ Yes☐ NoIf yes, you will need to complete an assessment for all parties to the transfer 3 Details of proposed or actual transfer For what purpose is the data being transferred and processed? [Insert, eg marketing, HR, storage, IT support, clinical trials—include a description of the proposed processing] What data or classes of data will be transferred? [Insert] Does this include special category personal data? ☐ Yes—[state what type of special category personal data will be transferred]☐ No What volume of personal data will be transferred? [Insert] Who are the data subjects or classes of data subject? [Insert] Does this include any children

STOP PRESS: Changes to transfer of assets abroad code Between 30 October 2024 and 19 February 2025, the government set out a call for evidence to understand and identify areas where the personal tax offshore anti-avoidance rules could be improved or updated, including the TOAA Code. The government’s intention was to explore options to remove ambiguity and uncertainty in the legislation, make the rules simpler to apply in practice and ensure the provisions are effective. One outcome of the consultation was respondents highlighting the differing and subjective nature of the motive defences, creating inherent uncertainty and complexity. A policy paper was published on 26 November 2025 which states that the government intends to substantially simplify the legislation in this area and will design potential new policy and modernised legislation. Any changes in legislation are not expected to be in place before the 2027/28 UK tax year at the earliest. For further information, see: Open call for evidence: Offshore Anti-Avoidance legislation (HMRC, summary of responses to consultation, July 2025), and Personal Tax Offshore Anti-Avoidance

TUPE refers in practice to the automatic transfer of employees, and their existing employment rights, when a business or service is sold or outsourced. In Great Britain, it is governed by the Transfer of Undertakings (Protection of Employment) Regulations 2006 (as amended), which implement the EU Acquired Rights Directive. Northern Ireland has equivalent, but separate, Transfer of Undertakings regulations. In Ireland, the corresponding regime is contained in the European Communities (Protection of Employees on Transfer of Undertakings) Regulations 2003. TUPE applies to a “relevant transfer”, typically involving a business transfer or service provision change. Eligible employees transfer to the new employer on their existing terms, with continuity of employment preserved, and protection from dismissal connected with the transfer unless there is an economic, technical or organisational (ETO) reason. TUPE requires both transferor and transferee to inform and, in some cases, consult appropriate representatives, and to provide employee liability information. The concept and core protections are broadly consistent across the UK and Ireland, but there are differences in statutory wording, case law and service provision change rules, so practitioners must check the specific regulations and local authority decisions in each jurisdiction.

TUPE can apply where a UK business, or part of it, transfers to a new employer, or where the provider of a service changes. The transferee automatically inherits the employees in the transferred business, plus associated rights, powers, duties and liabilities.

The purpose of this Practice Note is to explain the key issues that arise in relation to employee share schemes on a transaction to which the Transfer of Undertakings (Protection of Employment) Regulations 2006 (TUPE 2006), SI 2006/246 apply. TUPE—Key Provisions TUPE 2006, SI 2006/246 applies where there is a ‘relevant transfer’. In very broad terms, this covers two key situations: • ‘business transfers’, ie a transfer of an undertaking, business or part of an undertaking or business, situated immediately before the transfer in the UK to another person where there is a transfer of an economic entity which retains its identity • ‘a service provision change’ involving a change in the provider of a service, ie a client ‘outsourcing’ work to a contractor, bringing work back in-house or re-assigning that work to another contractor where certain conditions are satisfied If TUPE 2006, SI 2006/246 applies, it: • automatically transfers all the employees assigned to the undertaking together with their contracts of employment (subject

This Practice Note looks at the tax implications of transferring a trade without a change in ultimate ownership, and, in particular, the rules that permit the acquiring company to step into the shoes of the disposing company as regards trading losses and capital allowances. These are sometimes known as the ‘succession rules’ or the ‘transfer of trade under common ownership rules’ and are contained in Chapter 1, Part 22 of the Corporation Tax Act 2010 (CTA 2010). In the legislation, the acquiring company is known as the ‘successor’ and the disposing company is known as the ‘predecessor’. Where the relevant conditions are met, the succession rules apply automatically (ie without the need for a claim) and it is not possible to opt out of them. This Practice Note describes: • the circumstances in which the succession rules apply • what constitutes the transfer of a trade for these purposes • the ownership condition and the tax condition • the position of the successor in respect to trading losses and capital allowances • the tax implications