Can an employee be a processor? Regulation (EU) 2016/679, the General Data Protection Regulation (GDPR) was implemented in the UK by the Data Protection Act 2018 (DPA 2018). DPA 2018 repealed the Data Protection Act 1998 (DPA 1998), which implemented the predecessor to GDPR, Directive 95/46/EC, the Data Protection Directive. Under Regulation (EU) 2016/679, GDPR: • ‘processor’ is defined as’ a natural or legal person, public authority, agency or other body which processes personal data on behalf of the controller’, and • ‘controller’ means ‘the natural or legal person, public authority, agency or other body which, alone or jointly with others, determines the purposes and means of the processing of personal data; where the purposes and means of such processing are determined by Union or Member State law, the controller or the specific criteria for its nomination may be provided for by Union or Member State law’ For further information, see Practice Notes:

EU Succession Regulation, Regulation (EU) No 650/2012 (known as Brussels IV) was adopted by the European Parliament and Council on 4 July 2012 and took effect on 17 August 2015. The UK was one of three-Member States that chose not to adopt Brussels IV. The UK can opt in at a later date. If the UK leaves the EU then the ability to opt-in would no longer apply,

The referendum outcome is advisory; legislation will need to be introduced to repeal the European Communities Act 1972, which incorporates EU law into UK law. Legislation will also be required to ensure that Britain does not find itself outside the EU but bound by EU law already transposed into British legislation. British exit (Brexit) from the EU cannot be achieved until the UK government invokes Article 50 of the Lisbon Treaty. The negotiation of Brexit and bilateral treaties with the EU and other countries will follow. There are millions of EU nationals in the UK and millions of UK nationals living and working in Europe. For now, the UK continues to be a part of the EU and EU nationals eligible for housing within the meaning of section 160ZA of the Housing Act 1996 (HA 1996) (Part 6, allocation of social housing) and HA 1996, s 185 (Part 7, duty to the homeless) are owed the

We assume for the purpose of this question that the tenant of the lease is subject to an insolvency process and the tenant’s liquidator has disclaimed the lease. It is unclear from the question as to the chronology of the appointments, disclaimer and purported sale. However, the appointment of a liquidator does not terminate the appointment of a fixed charge receiver already in office. Where a receiver is appointed prior to a liquidator, the receiver’s powers under the security document to deal with and sell the charged property in the name and on behalf of the mortgagor survive the liquidation (Sowman v David Samuels Trust Ltd and Barrows v Chief Land Registrar). Similarly, where the company is in liquidation a receiver may still be appointed. However,

As set out in Practice Note: Tax consequences for close companies, if a close company makes a loan to a participator, the company must pay an amount equal to 32.5% of the loan on the day following nine months after the end of the accounting period in which the loan is made. If the whole or part of the loan or advance has been repaid, released or written off, the company can make a claim to relieve a proportionate part of the tax charge. There are further tax implications where the loan has been released or written off (as opposed to repaid). Where a close company has been chargeable

The guidance available on Lexis®PSL and Lexis®Library is predominantly based on the laws of England and Wales. We refer you to the extract

STOP PRESS: The Property (Digital Assets etc) Act 2025 received Royal Assent on 2 December 2025 and came into force on that day. Section 1 states that a thing (including a thing that is digital or electronic in nature) is not prevented from being the object of personal property rights merely because it is neither a thing in possession, nor a thing in action. This means that digital holdings including cryptocurrency, non-fungible tokens and carbon credits can now be considered as personal property. See LNB: 04/12/2025 2. What does a testator need to consider? The key matter is that the executors must be able to identify the assets and if they are hidden in online bank accounts, shares, game characters, crypto tokens behind passwords and private keys, there is a serious risk of estates being under reported for Inheritance tax and assets not reaching intended beneficiaries. The Testator should make sure they appoint executors who are able to understand digital assets so they can deal with these. The testator must consider the following: What

Stamp duty land tax (SDLT) applies to chargeable land transactions. A land transaction is an acquisition of a chargeable interest. Subject to some exceptions, the amount of SDLT is determined by the chargeable consideration

Stamp duty land tax (SDLT) is charged on the chargeable consideration for a land transaction. A land transaction is an acquisition of a chargeable interest (sections 42, 43 and 48 of the Finance Act 2003 (FA 2003)). Chargeable consideration has a particular meaning for SDLT purposes and is defined in FA 2003, s

Stamp duty land tax (SDLT) is charged on land transactions. A land transaction is an acquisition of a chargeable interest. The meaning of ‘chargeable interest’ is defined very broadly in section 48 of the Finance Act 2003 (FA 2003), as: • an estate, interest, right or power in or over land in the UK, or • the benefit of an obligation, restriction or condition affecting the value of any such

MLex: Responses to a recent consultation on a future UK regulatory regime for cryptoassets show the industry is divided on whether the Consumer Duty, which requires firms to secure good outcomes for consumers, is enough in itself to do away with the need for prescriptive rules. The financial markets regulator thinks not, but it is under government pressure to lighten the regulatory burden and encourage growth, so it may need to revise that opinion—and bring the industry along.

Enforcing a warrant of control We refer to our Practice Note: Enforcing a warrant of control which guides users through the process of enforcing a County Court warrant of control. Under the heading Can the debtor apply to court to stop enforcement? it explains that the debtor may apply to court to: • request the judgment be set aside or varied • appeal the judgment • request that the warrant be suspended The debtor will have to provide good reason and strong supporting evidence to support their application. An application for any of the above will not stop enforcement, which may proceed until the court rules in the debtor’s favour. A bankruptcy petition or a company winding-up petition will stay execution. As soon as the County Court bailiff is made aware that the warrant has been suspended, he must stop enforcement. Staying execution Practice Note: Staying execution of a money judgment