What is NNDR? National non-domestic rates (NNDR) is tax on non-domestic property charged at national rates yet administered locally to ensure that businesses or other occupiers or owners of this type of property known as hereditaments pay NNDR as their contribution towards the cost of local authority services. Who is liable for NNDR? Liability for NNDR is governed by Part III of the Non-Domestic Rating (Collection and Enforcement) (Local Lists) Regulations 1989, SI 1989/1058 and sections 41–67 of the Local Government Finance Act 1988 (LGFA 1988) which identifies three categories of ratepayer: • occupiers LGFA 1988, s 43(1) • owners LGFA 1988, s 45(1) • persons named in central rating lists LGFA 1988, s 54(1) See further: Introduction: Ryde on Rating and the Council Tax [1] and Collection: Local Lists: Ryde on Rating and the Council Tax [11]. How does the scheme operate? There are four key stakeholders involved in the operation of NNDR: • the

For a summary of health and safety regulations for employment lawyers, see Practice Note: Summary of key health and safety regulations for employment lawyers. Health and safety law poster Under the Health and Safety Information for Employees Regulations 1989, SI 1989/682, an employer is required to ensure that the HSE-approved law poster is kept displayed in a readable condition: • at a place which is reasonably accessible to the employee while they are at work, and • in such a position as to be easily seen and read by them (Health and Safety Information for Employees Regulations 1989, SI

The order of adjournment must identify the proceedings and contain: • the date of the presentation

Pursuant to Insolvency (England and Wales) Rules 2016, SI 2016/1024, r 7.3(1)–(3) a statutory demand must: • identify the company and the creditor • set out the registered office of the company (if any) • contain either a statement that the demand is under section 123(1)(a) of the Insolvency Act 1986 (IA 1986) or IA 1986, s 222(1)(a) • state the amount of the debt and the consideration for it (or how it arose). For example, if it is in respect of an unpaid invoice for goods supplied, it should state the nature of the goods, the date of supply, the price and details of any unsatisfied demands for payment. There is no prohibition on supporting documentation being appended to the statutory demand, such as copies of unpaid invoices or a copy of the

A statutory demand to be served on an individual debtor must contain: • the heading either ‘Statutory demand under section 268(1) (debt immediately payable) of the Insolvency Act 1986’ or ‘Statutory demand under section 268(2) (debt not immediately payable) of the Insolvency Act 1986’ • identification details for the debtor and creditor • a statement of the full amount of the debt (including any part of it which is secured), the consideration for it (or the manner in which it arises). For example, if it is in respect of an unpaid invoice for goods supplied, it should state the nature of the goods, the date of supply, the price and details of any unsatisfied demands for payment. There is no prohibition on supporting documentation being appended to the statutory demand, such as copies of unpaid invoices, or a copy of the court order/judgment (if applicable) • if the demand is made under section 268(1) of the Insolvency Act 1986 (IA 1986) and founded on a judgment or order of court, details

An intellectual property (IP) notice informs other people about your intellectual property rights and, in some cases, specifies what can and cannot be done with those rights. Products, marketing materials and websites often have a trade mark notice. Books and other types of copyright work generally have a copyright notice. Notices can help prevent infringement by drawing attention to your rights. The trade mark® and copyright© symbols

A winding-up petition must contain the information set out in rule 7.5 of the Insolvency (England and Wales) Rules 2016 (IR 2016), SI 2016/1024, namely: • the name of the court (and hearing centre if applicable) • full details of the petitioning creditor (including full name and address) • identification details of the company including its company number, date of incorporation, registered office (if any) and the enactment under which it was incorporated • the total number of issued shares of the company, the manner in which they are

IP COMPLETION DAY: 11pm (GMT) on 31 December 2020 marks the end of the Brexit transition/implementation period entered into following the UK’s withdrawal from the EU. At this point in time (referred to in UK law as ‘IP completion day’), key transitional arrangements come to an end and significant changes begin to take effect across the UK’s legal regime. This document contains guidance on subjects impacted by these changes. Before continuing your research, see Practice Note: What does IP completion day mean for DCM lawyers? [Archived] BREXIT: As of 31 January 2020, the UK is no longer an EU Member State, but has entered an implementation period during which it continues to be treated by the EU as a Member State for many purposes. As a third country, the UK can no longer participate in the EU’s political institutions, agencies, offices, bodies and governance structures (except to the limited extent agreed), but the UK must continue to adhere to its obligations under EU law (including

BREXIT: 11pm (GMT) on 31 December 2020 (‘IP completion day’) marked the end of the Brexit transition/implementation period entered into following the UK’s withdrawal from the EU. Following IP completion day, key transitional arrangements come to an end and significant changes begin to take effect across the UK’s legal regime. This document contains guidance on subjects impacted by these changes. Before continuing your research, see: Brexit and financial services: materials on the post-Brexit UK/EU regulatory regime [Archived]. The general requirements on financial promotion are contained in COBS 4 of the handbook. See also COBS 4.5.2R (3) which requires that communications

This Q&A assumes that: • the shares in question are unquoted • the company in question is not a close company Provided that all the conditions of business property relief are met, the fact that the shares are redeemable should not prevent

Charities incorporated by Royal Charter are often used to establish significant organisations. They confer independent legal personality on the body. They are regulated by the Charity Commission and the Privy Council Office and depending on the charities’ objects and activities, fall under the jurisdiction of other regulators (eg universities). However, the Charities Act 2011 makes certain charities

Law360, Expert analysis: On 18 December 2024, the Prudential Regulation Authority (PRA) published PS20/24 and SS11/24, its policy statement and final policy on solvent exit planning for insurers. The rules, which come into force on 30 June 2026, will apply to all PRA-regulated insurers, other than those that are in passive run-off and UK branches of overseas insurers, and the Society of Lloyd's. According to analysis by Bob Haken and William Reddie, partners at Holman Fenwick Willan LLP, these new requirements will require insurers to undertake specific preparations to ensure compliance with the PRA's expectations for solvent exits.