Overview of the new regime Since 1 January 2015, businesses supplying e-services to private customers in the EU are liable to account for VAT in each customer's home country, as opposed to the previous system where businesses were liable to account for VAT in the home country where they (ie the businesses) were located. To relieve businesses from having to register for VAT in each of those countries, there is a special registration scheme, known as the VAT mini one-stop shop ('VAT MOSS'), under which businesses can instead opt to register and account for VAT on e-services in a single EU country. VAT MOSS is not obligatory. Businesses can choose to account for VAT directly with the EU tax authorities in the EU member states into which they trade. For more information on the new regime, see Practice Note: VAT place of supply rules—special rules for services—Broadcasting, telecommunication and electronically-supplied (BTE) services. For more information on VAT generally, see Practice Notes: What is VAT? and When

Assumptions/limitations This answer only considers the legal framework in England and Wales. It does not go into detail on the principles of bad faith laid down in SkyKick UK Ltd v Sky Ltd. The answer is directed at trade mark applicants rather than trade mark professionals/attorneys for whom there may be further practical points. Response On 27 June 2025 the UK Intellectual Property Office (IPO) issued a Practice Amendment Notice (‘PAN 1/25’) following the Supreme Court’s decision in SkyKick UK Ltd v Sky Ltd. For more information about the case, see News Analyses: Supreme Court finds Sky applied for trade marks in bad faith (SkyKick UK Ltd v Sky Ltd) and Supreme Court slices Sky’s trade marks (Sky v Skykick). PAN 1/25 can be found here. It has immediate effect and (i) clarifies the behaviour expected of trade mark applicants; and (ii) changes the IPO’s trade mark examination practices. On

Practical tips for the mediator • never move a participant without being in the room with them, and announce the move clearly so they can acknowledge it. Being moved without adequate notice can be disconcerting • don’t rush the process. As parties get to grips with video mediation, progress can seem slow but in reality it is usually quicker with moves between rooms and settlement agreement drafting in particular being much quicker • get the mediation agreement signed in advance so you aren't spending time on the day agreeing the terms and sending to the parties and getting signatures etc Practical tips for the lawyer • recognise that you are going to have to do much more planning around the shape of the mediation • consider whether the mediation should be conducted over a number of conversations over a number of days, with a long stop • as external counsel prepare the client

Difficulties can sometimes arise when a parent tries to travel abroad with a child who has a different surname to their own. Understandably, border control forces are cautious about child abduction and trafficking and may want to ask some questions to ensure that the child is safe. Practical steps that can be taken to try to minimise difficulties include travelling with the child’s birth certificate, which will include details of the child’s parents and therefore set out the name of the travelling parent. If the parent travelling with the child has changed their name since the birth, it would

Private Client analysis: The 3rd edition of the Society of Trust and Estate Practitioners (STEP) Standard Provisions was published on 2 November 2023, alongside a toolkit, FAQs and a guide for clients and practitioners. Since the publication of the 1st edition in 1992, these provisions have played an important role in the drafting of Wills and settlements, and it is expected that the 3rd edition will be widely adopted. Andreas Giannakopoulos, barrister at Ten Old Square, discusses the changes and how these impact the drafting of Wills and trusts.

As set out in our Practice Note: Lease variations—surrender and re-grant issues, any variation to the lease which causes an enlargement of the demised area will bring about an automatic surrender and re-grant by operation of law. In order to avoid this outcome, the landlord and tenant may enter into a supplemental lease whereby the tenant

For the purposes of this Q&A we have assumed that the completion of the building on the land is not a pre-condition

For general information on cross border estates, see Cross-border estates—overview. The answer to this Q&A will vary depending on whether the Will in question is a UK or French Will. See the footnotes to:Tristram and Coote’s Probate Precedents: Affidavit as to foreign law [A6.15] which makes it clear that the affidavit at Tristram and Coote’s Probate Precedents: Affidavit as to foreign law [A6.15] Form 10 is intended to be used when it is sought to establish the validity of the execution of a Will that has been executed in a (non-UK) foreign

Generally, an award of compensation for unfair dismissal can consist of: • a basic award • a compensatory award • an additional award (where an order for reinstatement or re-engagement is not complied with) The compensatory award is such amount as the tribunal considers just and equitable in all the circumstances having regard to the loss sustained by the employee as a result of dismissal and in so far as that loss is attributable to actions of the employer. It is intended to compensate the employee rather than to punish the employer. No account should be taken of any period during which losses are caused by something other than the dismissal. The compensatory award is generally subject to a statutory maximum. It follows that the starting point in assessing compensation for loss of earnings for unfair dismissal is: • whether the loss claimed was: ◦ occasioned or caused by the dismissal, and ◦ attributable

Written in partnership with Daniel Simons (Partner, Hogan Lovells International LLP) and Elly Dennis (Associate, Hogan Lovells International LLP). This Q&A considers the problems that existing shareholders face in an Initial Public Offering (IPO) and how such problems be solved. When considering whether or not to pursue an initial public offering of the securities in a company (an IPO), existing shareholders will not only need to consider the impact of the IPO on the company and its business—but also the impact on themselves as individual shareholders during, and following, the IPO process. Some of these issues and how they can be addressed are set out below. Dilution and loss of control A listing of a company's shares on the premium and standard listing segments of the Official List will require that at least 25% of a company's issued shares on, and following, admission are held in 'public hands' (LR 6.1.19R and LR 9.2.15R). This means that existing shareholders cannot hold more than 75%

Severance There would not be a problem with having severed the joint tenancy prior to the death of the deceased spouse. Severance can be effected in a number of ways, including notice by one joint tenant to the other during their lifetime. See Precedent: Notice of severance of joint tenancy: Encyclopaedia of Forms and Precedents [83]. It does not have to be by way of deed but can be by written agreement. See, generally, Practice Note: Severance of a joint tenancy. The life trust and the mortgage In the absence of a life assurance policy or mortgage protection policy to repay

The MIB Uninsured Agreement 2015, which applies to accidents that have occurred on or after 1 August 2015, has less obligations and conditions than previous uninsured agreements. For more information, see Practice Note: Motor Insurers' Bureau (MIB)—2015 Uninsured Agreement. The MIB incurs no liability unless they are joined at the outset as an additional defendant to the proceedings, except when the claimant ‘initially and reasonably believes’ the uninsured driver was covered by a contract of insurance with an insurer whose identity can be ascertained. As noted in clause 13 of the MIB Uninsured Agreement 2015: ‘…13. (1)    Subject to paragraph (2), MIB incurs no liability under the MIB’s obligations unless MIB is joined from the outset as an additional Defendant to the relevant proceedings. (2) In the case of a relevant liability which the claimant initially and reasonably believes to be covered by