Before the end of the Brexit implementation period on 11 pm on 31 December 2020 (known as ‘IP completion day’), legislation stated that the overseas transfer charge would not apply if, among other things: • the Qualifying Recognised Overseas Pension Schemes (QROPS) was established within the European Economic Area (EEA), and • the member was resident within the EEA and there is no onward transfer In February 2020, HMRC updated its guidance at PTM102300 to indicate that, despite exit day occurring on 11 pm on 31 January 2020 and the UK being in the Brexit implementation period: • the reference to the ‘EEA’ in the first bullet point (ie the EEA QROPS establishment reference) still covered QROPSs established in the EEA or Gibraltar, and • the EEA reference in the second bullet point (the EEA member residency reference) covered residency in the EEA, the UK or Gibraltar Similar updates were made by HMRC to PTM102400. HMRC’s view was therefore that transfers to Gibraltar-based

ARCHIVED:  This document has been archived and is not maintained. Italian proceedings English court proceedings First tribunal and English court proceedings Second tribunal and English court proceedings 2000 Front Comor collision with a pier in Sicily (8 August 2000) 2003 Erg's insurers commence litigation against West Tankers in Sicily (6 October 2003) 2005 Commercial Court grant an anti-suit injunction against Erg's proceedings in Sicily (21 March 2005) West Tankers v RAS Riunione [2005] 2 All ER (Comm) 240 2007 The House of Lords refers the decision on compatibility with Brussels I to the ECJ

West Yorkshire Joint Services has announced that on 17 October 2025, at Bradford magistrates’ court, Taha Ali Said of SAN FOODS, was fined £833, ordered to pay prosecution costs of £1,898.88 and a £333 victim surcharge after pleading guilty to six offences under the Food Safety and Hygiene (England) Regulations 2013, SI 2013/2996. During a routine food standards inspection at SAN FOODS on 10 April 2025, West Yorkshire Trading Standards (WYTS) officers found ten food items past their use by dates. Mr Said failed to respond to an interview under caution letter from WYTS. However, following the issue of a court summons, he provided mitigation through his solicitor, including a written Food Safety policy and a schedule showing that staff had undertaken training in September 2025. The Head of WYTS - Business Services, David Strover, reminded food businesses of their responsibility to conduct regular date checks on items with use by dates, invest in appropriate staff training and ensure that food past its use by date is not displayed or offered for sale.

Westberg & Partners have announced Ginta Ahrel as the new Chair of the Executive Committee of the Swedish Arbitration Association (SAA).

Westerberg & Partners has published a comprehensive survey report analysing the Nordic arbitration landscape in 2025. The report, authored by Natalia Petrik, examines governance structures, caseloads, costs and procedural durations across Nordic arbitral institutions. It includes comparative analysis of arbitrator demographics, digitalisation levels and benchmarking against International Chamber of Commerce (ICC) arbitration practices. The report aims to provide practical insights for arbitration practitioners, in-house counsel, and businesses operating in Nordic jurisdictions.

Environment analysis: Discussing the recently concluded government consultation on the proposed ban of plastic wet wipes, Anna Willetts, partner at Gunnercooke, discusses what the consultation responses demonstrate and why the ban is needed.

Changes to the LeO Scheme Rules come into force on 1 April 2023. These changes fall into four main categories: • reducing the time limit for complaints to be referred to LeO • introducing a discretion for LeO to decline to issue a formal decision in certain circumstances • changes to LeO’s discretion to dismiss or discontinue a complaint in certain circumstances • minor drafting changes to correct typos, update obsolete dates etc From your firm’s point of view, the most significant of these changes is the reduction in the time limits for complaints to be referred to LeO, as this time limit must be communicated to clients. Time limit information will feature not only in your terms of business and/or client care letter, but also in various signposting materials and guidance issued by the firm to clients and staff. What are the new time limits? There are five different time limits for bringing a complaint

Under section 198 of the Capital Allowances Act 2001 (CAA 2001), where an existing interest in land is sold, the buyer and seller may elect to fix the amount of consideration to be allocated to any fixtures on which the seller has claimed capital allowances. There are various conditions that must be satisfied in order for the election to be valid. These

The ‘by way of business’ test in section 22 of the Financial Services and Markets Act 2000 (FSMA 2000) applies in the same way in relation to credit broking as it does for any other activity defined as being of a specified kind under the Financial Services and Markets Act 2000 (Regulated Activities) Order 2001, SI 2001/544. Its function is to distinguish between those activities of a specified kind which are ‘regulated’ (such that a firm must be either authorised or exempt to avoid breaching the ‘general prohibition’ in FSMA 2000, s 19), and those which are not. Guidance on the meaning of the phrase is found in the Perimeter Guidance (PERG) module of the FCA Handbook.

Law360, London: New leadership at the Serious Fraud Office (SFO) and changes to corporate crime laws in the UK marked some of the most notable developments in the financial crime sphere in 2023.

Law360, Expert analysis: 2024 saw a number of developments in European restructurings that will shape how the market responds in 2025. Inga West, counsel, at Ashurst LLP focuses on three notable developments: the evolution of directors' duties in the UK and how they compare in other European jurisdictions, the use of cramdown restructuring tools in the UK and Spain, and the emergence of aggressive liability management exercises in Europe together with strategies creditors can use to defend against them.

If you are in scope of the Money Laundering, Terrorist Financing and Transfer of Funds (Information on the Payer) Regulations 2017 (MLR 2017), SI 2017/692, as amended, you must comply with the statutory requirements at all times, irrespective of your working arrangements. The coronavirus (COVID-19) pandemic necessitated a shift to remote working, and it has remained widely adopted since, however, identifying your client and verifying their identity is still just as important and a key part of the client due diligence (CDD) process. Criminals continued to operate during the pandemic, and some sought to take advantage of the situation. Remote and hybrid working arrangements that have continued beyond the pandemic mean many of the CDD challenges first considered during that time remain relevant, as criminals continue to try to take advantage. You should consider the risks associated with acting for clients without meeting them in your firm-wide risk assessment (FWRA). This in turn will need to cascade through to policies, controls and procedures you put in place to manage the risks you