Possible company structures Management companies established to own and look after the common areas of a development are commonplace in residential flat schemes. Where a developer wishes to contract out the management and provision of services, whilst retaining the reversionary interest it is likely that unless the developer is contracting out to a professional management company, a management company with relevant articles of association will need to be established. It is therefore important that the most appropriate form of company vehicle is chosen. A management company may be a company limited by shares or guarantee. A company limited by shares is a company where the liability of its members is limited by its constitution to the amount unpaid, if any, on the shares held by them. This is all that the shareholders are obliged to contribute to

We would like to refer you to the Brexit legislation tracker [Archived]—Brexit SI database, which collates details of draft and made SIs laid before Parliament in preparation for Brexit. For further updates and background reading on the latest primary and secondary Brexit legislation, please see Practice Note: Brexit legislation tracker [Archived]. The following draft regulations listed in the database contain modifications or references to the EU legislation (or related domestic legislation) listed in Annex A of the government no deal notice on trade in regulated goods: • Draft Product Safety and Metrology etc (Amendment etc) (EU Exit) Regulations 2019(laid under the draft Affirmative procedure) • Draft Ecodesign for Energy-Related Products and Energy Information (Amendment) (EU Exit) Regulations 2019(laid under the draft Affirmative procedure) As stated in the government notice, there may be more specific examples which are out of scope of that guidance, but which deal with matters concerning

The EU Procurement Directives provide that they shall apply to contracts where the estimated value of the contract is no less than the financial thresholds set out in the relevant directive. The thresholds are set by the European Commission for two-year periods and are reviewed every two years. The latest revision came into effect on 1 January 2020. The 2020 thresholds as set out in euros (€) presented an increase to the 2018 thresholds. See: LNB News 11/11/2019

The UK public procurement regulations apply to public contracts in-scope, where the estimated value of the contract is no less than the financial thresholds set out in the relevant legislation, including: • the Public Contracts Regulations 2015 (PCR 2015), SI 2015/102 • the Concession Contracts Regulations 2016 (CCR 2016), SI 2016/273 • the Utilities Contracts Regulations 2016 (UCR 2016), SI 2016/274 Prior to the UK’s withdrawal from the EU, public procurement in the UK was subject to financial thresholds set by the EU. These thresholds are set by the European Commission and reviewed every two years. Details can be found on the Official Journal of the European Union (OJEU) under 'EU Procurement Thresholds'. For background reading, see Practice Note: The EU public procurement thresholds. Although the EU public procurement directives are not within the scope of assimilated law, the implementing domestic regulations including those listed above (as well as their Scottish equivalents and the separate defence procurement regulations that

The UK public procurement regulations apply to public contracts in-scope, where the estimated value of the contract is no less than the financial thresholds set out in the relevant legislation, including: • Public Contracts Regulations 2015 (PCR 2015), SI 2015/102 • Utilities Contracts Regulations 2016 (UCR 2016), SI 2016/274 • Concession Contracts Regulations 2016 (CCR 2016), SI 2016/273 Prior to the UK’s withdrawal from the EU, public procurement in the UK was subject to financial thresholds set by the EU. These thresholds are set by the European Commission for and reviewed every two years. See: EU threshold levels for public contracts set for 2020—LNB News 11/11/2019 24. Details of the EU thresholds can be found on the Official Journal of the European Union (OJEU) under 'Useful links'. For background reading, see Practice Note: The EU public procurement thresholds. Although the EU public procurement directives are not within the scope of retained EU law, the implementing domestic regulations including

The UK public procurement regulations apply to public contracts in-scope, where the estimated value of the contract is no less than the financial thresholds set out in the relevant legislation, including: • Public Contracts Regulations 2015 (PCR 2015), SI 2015/102 • Utilities Contracts Regulations 2016 (UCR 2016), SI 2016/274 • Concession Contracts Regulations 2016 (CCR 2016), SI 2016/273 Prior to the UK’s withdrawal from the EU, public procurement in the UK was subject to financial thresholds set by the EU. These thresholds are set by the European Commission for and reviewed every two years. The latest revision came into effect on 1 January 2020. See: EU threshold levels for public contracts set for 2020, LNB News 11/11/2019 24. Details of the EU thresholds can be found on the Official

A number of changes came into force on 1 October 2020 that impact both Part 3, section 2 dealing with costs budgeting and practice direction 3E. The changes were

The EU Procurement Directives provide that they shall apply to contracts where the estimated value of the contract is no less than the financial thresholds set out in the relevant directive. The thresholds are set by the European Commission for two-year periods and are reviewed every two years. The latest revision came into effect

We refer you to: IHT400 Integrated—IHT400 Integrated Inheritance Tax Account The form can

The UK government publishes the UK Sanctions List (UKSL), which provides details of those designated under sanctions regulations made under the Sanctions and Anti-Money Laundering Act 2018. From 28 January 2026, it is the single authoritative source for all UK sanctions designations. The list also details which sanctions measures apply to these persons or ships, and in the case of UK designations, provides a statement of reasons for the designation. The UKSL is updated

Annex 1 is in PDF format but it can be completed online on the europa.eu websiteusing the Dynamic Forms available in the left hand side of the webpage.

Trade marks We refer you initially to Trade mark transactions and management—overview which explains: ‘A trade mark’s essential function is to be a badge of origin. It distinguishes the goods and services of one undertaking from those of other undertakings. Trade marks may comprise words, slogans, logos, sounds, three-dimensional symbols or even smells and colours. However, in order to fulfil their function, they need to fulfil a range of criteria…’ The overview then goes on to summarise the key criteria, with links to relevant Practice Notes. This overview document can be found in the subtopic Trade marks if you are browsing using the topics tab from the IP & IT home page.