The EU external border control has been under constant changes, especially due to the unprecedented arrival of refugees, irregular immigration and digitalisation of the control systems. Additionally, an examination of the changes introduced in the Schengen Borders Code reveals that the experience of the coronavirus (COVID-19) pandemic has influenced its development. Key objectives of the EU in this area are to have a gradual establishment of an integrated management system for external borders, to enhance the support in the field of migration management, the fight against cross-border crime and to support national authorities for a better internal security. The ‘EU Migration and Asylum’ policy is an important part of the EU external border control. However, this policy is not discussed in this Practice Note which focuses on the general Schengen visa scheme, the main tools and systems that have been incorporated (the Visa Information System (VIS) and the Schengen Information System (SIS)) and those that are not yet operational (the

Background and underlying legal authority Sponsored workers are prohibited under the Immigration Rules from changing their sponsor or the duties and responsibilities or remuneration of their current job under their existing permission as a Skilled Worker, or under the Global Business Mobility (including predecessor Intra-Company routes) or Scale-up routes, unless certain circumstances apply. In each case, this prohibition derives from two places in the Immigration Rules: • it is a condition of permission for applicants granted entry clearance or permission to stay in these routes that work is permitted only in the job for which the applicant is being sponsored, other than: ◦ supplementary employment (where permitted), and ◦ time spent working out a contractual notice period where the applicant was lawfully working in that job in the UK on the date of application (where permitted), and • their permission can be cancelled under the Immigration Rules, Part Suitability, para SUI 37.1 in various specified circumstances ‘where they have changed jobs or they receive a lower

ARCHIVED: This Practice Note has been archived and is not maintained. It describes the rules for overseas workday relief (OWR) in force before 6 April 2025. Overseas Workday Relief (OWR) is a relief from UK income tax for certain non-domiciled individuals, who have elected to be taxed on the remittance basis, on their unremitted 'general earnings' from employment related to duties performed overseas. As a result of the government’s changes to the taxation of non-domiciled individuals set out in Finance (No 2) Act 2017, a number of individuals who were previously regarded as non-domiciled under the UK tax rules, are now deemed UK domiciled for all tax purposes; meaning the remittance basis and OWR will no longer be available to them. See Practice Note: Deemed domicile for tax from 6 April 2017. Prior to 6 April 2013, a similar arrangement to OWR was available on a non-statutory basis under HMRC statement of practice 1/09 (SP 1/09) for individuals who were resident

This week's edition of PI & Clinical Negligence weekly highlights includes an analysis of the new personal injury discount rate. We also consider a Court of Appeal decision which confirms that the rules for qualified one-way costs shifting do not exclusively apply to personal injury claims based in negligence. In addition, we have our usual roundup of other news, cases and New Law Journal articles of interest.

From 6 April 2025, residence replaced domicile as the principal connecting factor for the new foreign income and gains (FIG) regime and for determining the scope of inheritance tax (IHT) on non-UK assets, subject to the detailed charging rules, exemptions, reliefs and any applicable double tax treaty. Before 6 April 2025, domicile and deemed domicile were also relevant factors in determining liability to IHT and eligibility to claim the remittance basis of taxation (see Practice Note: Introductory guide to residence and domicile for UK tax purposes before 6 April 2025 [ARCHIVED]). This Practice Note considers the statutory residence test (SRT) which applies after 5 April 2013. Residence rules from 6 April 2013 The SRT was introduced by Schedule 45 to the Finance Act 2013 (FA 2013) and took effect on 6 April 2013 (see Structure of the statutory residence test below for an introduction to the SRT). Before this, whether an individual was tax resident in the UK or not was determined by a combination of limited statutory provisions, case law and HMRC guidance. Subject

This Practice Note considers the requirement of trustees to submit a Trust and Estate Tax Return (form SA900) where a trust is liable for income tax and/or capital gains tax (CGT). For guidance on the tax rules relating to trust income, expenses and capital gains and the calculation of tax liabilities, see the Trusts—income tax and capital gains tax subtopic. For commentary on completion of the Trust and Estate Tax Return for estates by personal representatives, see Practice Note: Estate tax returns and informal procedures. All UK express trusts (not just those with a UK tax liability in a particular tax year) need to be registered with the Trust Registration Service (TRS) unless exempt. See Online registration and beneficial ownership information reporting requirements for trustees below for further guidance. Requirement to submit a tax return The income and gains of trusts are assessed under the Self Assessment regime. If HMRC have issued a return or a notice to complete a return then trustees must complete a Trust and Estate Tax Return

This Practice Note is about the VAT zero-rating for developers selling or leasing residential buildings, other than dwellings, that they have constructed. These are referred to as buildings for a ‘relevant residential purpose’ or RRP. For information on the zero-rating of dwellings, see Practice Note: Zero-rated sales and leases—person constructing a dwelling. Why does zero-rating matter? If the zero-rating does not apply, the transaction will usually be exempt, so that the developer cannot recover VAT (ie input tax) on costs, such as on the construction of the building, fees and perhaps on the acquisition of the site. For more details, see Practice Note: When can a person recover VAT? There is also zero-rating for the construction of an RRP building, but this only applies where the work is commissioned by the end user, such as the operator of a care home. The zero-rating covered by this Practice Note is an alternative to this; someone constructing such a building for use by others will incur VAT on the construction costs, but can recover

This week's edition of Insurance weekly highlights includes: SMEs fight Liberty Mutual on discovery wording and COVID-19; UK cyber-insurance payouts soar amid rising digital threats; Amlin dodges US$47m award over ‘pay first’ clause in ship row; BoE vows to make captive insurance regime competitive; FCA faces balancing act in response to super complaint; plus key cases and dates for your diary.

This Practice Note on frustration provides a practical guide when considering whether an unforeseen event may be considered to have frustrated an agreement. It must be read in conjunction with Practice Note: Discharge by frustration. Frustration is a common law doctrine in English law. It brings a contract to an immediate end where an unforeseen supervening frustrating event frustrates the contract rendering performance of it impossible, illegal or radically different from that which had been agreed. Where it applies, all future obligations under the agreement fall away. Sums paid prior to the supervening event and discharge are recoverable but any sums yet to be paid are no longer payable, subject to the court’s discretion (under the Law Reform (Frustrated Contracts) Act 1943 (LR(FC)A 1943)) to allow the recovery of prior incurred expenses. Frustration is particularly difficult to successfully establish. It introduces an element of uncertainty into contractual relations which the courts are not favourable to and is therefore subject to narrow confines (The Super Servant Two). For a summary in tabular form

This Practice Note covers the National Health Service Pension Scheme (NHSPS) as it stood before the changes made on 1 April 2015 to that scheme. What is the National Health Service Pension Scheme? The NHSPS is an unfunded, public service occupational pension scheme that provides retirement benefits to persons employed as health service workers on a salary-related or defined benefit (DB) basis. Since 1 April 2015, there are two separate NHSPS schemes: • the reformed NHSPS (sometimes referred to in NHS literature as the ‘2015 Scheme’), which was established under the Public Service Pensions Act 2013 (PSPA 2013) on 1 April 2015 as a new career average revalued earnings (CARE) scheme. New joiners have become members of this scheme since 1 April 2015. For further information, see Practice Note: The reformed National Health Service Pension Scheme • the legacy NHSPS (sometimes referred to in NHS literature as the ‘1995/2008 Scheme’). The scheme is composed of two separate final salary sections, the 1995 Section and the 2008 Section,

ARCHIVED: This Practice Note has been archived and is not maintained. This Practice Note is a summary of the key legal developments of relevance to personal injury and clinical negligence practitioners as of August 2020. For the most recent horizon scanner, reference should be made to PI and Clinical Negligence horizon scanning—overview. Ogden 8 On 17 July 2020, the Government Actuary’s Department published the eighth edition of the Ogden Tables. In this new edition, the explanatory notes have been completely rewritten and expanded to cover pension loss claims and periodical payment orders. The actuarial tables have been revised to use updated mortality assumptions and to cover a wider range of retirement ages. The main changes contained in Ogden 8 are: • the expansion of the life expectancy section in Section A and​​ new guidance and examples on the interpolation of multipliers and calculating split multipliers for variable losses • revision of Section B which incorporates new guidance on when and how to depart from the ​​suggested Table A–D reduction

This week's edition of Insurance & Reinsurance weekly highlights includes: AerCap battles insurers over stranded jets as trial begins; Putin seized planes in political act, insurers say at UK trial; Putin helped airlines survive, insurers say in stranded jets trial; a case analysis on the ‘at the premises’ business interruption insurance appeal (LIEC v Allianz); AXA adds new platform for measuring climate risks; EIOPA presents its value for money benchmark methodology for unit-linked and hybrid insurance products; Packaged Retail and Insurance-based Investment Products (Retail Disclosure) (Amendment) Regulations 2024; cases and decisions; key dates for your diary; and other news highlights reported over the past week.