FORTHCOMING CHANGE: Potential changes to Wills Act 1837 The Law Commission review of Wills has issued a final report on 16 May 2025 which includes in volume II a draft bill to replace the Wills Act 1837.The government are considering the proposals. For information on these proposed changes, including draft legislation published, see Practice Note: Hot topic—modernising Wills and Modernising wills: Final Report Volume II: draft Bill for a new Wills Act. 1 Revocation I [full name of testator] of [address of testator] revoke all former testamentary dispositions made by me[ to the extent that and so far only as they affect my property of every kind in the United Kingdom of Great Britain and Northern Ireland] and declare this to be my last Will.[I also revoke all previous appointments of guardians of my minor children made by me before the date of this Will] 2 [ Territorial scope, declaration of domicile and choice of law 2.1 [This Will shall affect only my property of every kind in the United Kingdom of Great Britain and Northern Ireland and no other part of my

WilmerHale, Arbitral Women, and Shardul Amarchand Mangaldas (SAM) will co-host a panel discussion titled ‘Proposed Amendments to the Indian Arbitration Act – A Response to User’s Needs?’ on 18 September 2025 in New Delhi during the Delhi Arbitration Weekend 2025. The panel includes the Honourable Justice, Tara V. Ganju of the High Court of Delhi, Senior Advocate, Geeta Luthra of the Supreme Court of India, Secretary General, Niamh Leinwather of the Vienna International Arbitral Centre, and Partner Smarika Singh of SAM. Counsel, Shanelle Irani, at WilmerHale, will participate as a speaker. The discussion aims to examine whether the proposed legislative changes to the Indian Arbitration Act adequately address the practical needs and expectations of arbitration users.

Immigration analysis: Following a High Court hearing on 9 June 2026, the four lead claims brought by Wilson Solicitors challenging version 6 of the Home Office’s ‘good character’ policy for British citizenship applications have been resolved. In three cases (GUN, NEA and HCH), the Home Office withdrew the original refusals of British citizenship, and the court ordered it to pay our clients’ costs. Our fourth client, CBW, challenged version 6 but has not yet applied for British citizenship. As any future application would be considered under the new version of the policy published on 30 April 2026 (version 7), his claim had become academic and was withdrawn with no order as to costs. Written by Jed Pennington, partner, Mala Savjani, partner, Marcela Navarrete, deputy head of immigration, and Catherine Hegarty, associate solicitor of Wilson Solicitors LLP.

Wiltshire Police has reported that Alison Griffiths has been sentenced to 24 months' imprisonment at Swindon Crown Court after pleading guilty to two counts of fraud by abuse of position. Griffiths abused her position as a solicitor to steal around £84,000 from two vulnerable people. The first victim was a 94-year-old woman over whom Griffiths had power of attorney. Griffiths stole around £49,000 by using the victim's account to withdraw cash from an ATM. The second incident concerned an 80-year-old man, where again, while acting as power of attorney, Griffiths transferred around £35,000 from the victim's account to her own. Griffiths was reported by the second victim's care provider, after being unable to take payment for care as there were insufficient funds in the victim's account.

What is a turbine supply agreement (TSA)? The turbine supply agreement (TSA) is a critical component of the contractual framework for both onshore and offshore wind farms. This note analyses some of the key aspects of a TSA and how it fits into the wider contractual suite of agreements used to construct, operate and maintain a wind farm. Wind farms consist of individual wind turbine generators (each a WTG) used to generate renewable power. Each WTG typically consists of a nacelle (which sits at the top of the WTG’s tower and houses the generating components), blades, tower and other critical components such as control and data equipment, generator and switchgear. The TSA will typically cover the design, construction and delivery to site of these components, in addition to the commissioning and performance of each WTG. The form of the TSA may be a bespoke form or amended standard form tailored to suit the specific requirements of wind turbine supply contracts. For further practical guidance on key legal issues in the wind sector, see also

The process of terminating an occupational pension scheme.

Winding up a corporation is the legal process of bringing a company’s existence to an end, realising its assets, paying creditors and, if possible, distributing any surplus to shareholders before dissolution. It typically follows insolvency but can also occur on a solvent basis (members’ voluntary winding up). Across England & Wales, Scotland and Northern Ireland, the core framework is set out in the Insolvency Act 1986 and related rules, while in Ireland it is governed primarily by the Companies Act 2014. The term is used descriptively in legislation and case law to cover both compulsory (court-ordered) winding up and voluntary winding up initiated by members or creditors. Key features include appointment of a liquidator, collection and sale of assets, adjudication and ranking of creditor claims, investigation of directors’ conduct, and potential pursuit of antecedent transactions (such as preferences or transactions at undervalue). Usage and practical significance are broadly consistent across the UK and Ireland: winding up is the main collective procedure for company liquidation, distinct from administration, examinership (Ireland) and informal workouts, and it has major implications for creditor recoveries, director liability and the final termination of the corporate entity.

THIS PRACTICE NOTE APPLIES TO DEFINED BENEFIT (DB) OCCUPATIONAL PENSION SCHEMES Employers may often plan to wind up their company's DB pension scheme as part of their de-risking programme. At other times, a winding-up of a DB scheme may occur due to the employer going into insolvency, triggering the winding-up provisions in the scheme rules. In a planned winding-up, trustees and sponsoring employers can facilitate the winding-up process by planning ahead and ensuring they understand the key steps and principal considerations involved before winding-up commences. The legislative provisions regarding the winding-up of pension schemes are mainly contained in: • sections 73–76 of the Pensions Act 1995 (PA 1995) • the Occupational Pension Schemes (Winding Up) Regulations 1996, SI 1996/3126 (the Winding Up Regs 1996), and • the Occupational Pension Schemes (Winding up etc) Regulations 2005, SI 2005/706 For information on the practical issues of winding up a DB pension scheme, see Practice Note: Practical issues on the winding-up of a defined benefit (DB) scheme. For a checklist of

This Practice Note covers the key steps in relation to winding up a defined contribution (DC) occupational pension scheme (also known as a money purchase occupational pension scheme or a trust-based defined contribution scheme). Such a scheme is referred to in this Practice Note as a 'DC scheme'. The content of this Practice Note applies to different types of DC schemes, including trusts which fall outside of the authorised master trust regime and small self-administered pension schemes (SSASs), although the latter may be exempt from certain statutory requirements. This Practice Note does not deal with the winding-up of: • an ‘authorised master trust’ under Pension Schemes Act 2017 (PSA 2017)—for further information on which, see Practice Note: The authorisation and supervisory regime for master trusts, or • contract-based DC schemes (eg group personal pension schemes)—for further information on which, see Practice Note: Winding up of personal pension schemes Legislation caters specifically for hybrid schemes (with a mix of defined benefit

THIS CHECKLIST APPLIES TO OCCUPATIONAL PENSION SCHEMES This checklist sets out the key steps involved in the winding-up of an occupational pension scheme (be it a defined benefit (DB) or defined contribution (DC) scheme) and reflects winding-up guidance produced by the Pensions Regulator (TPR). Further information on the steps set out below can be found in Practice Notes: Winding up a defined benefit (DB) occupational pension scheme, Winding up a defined contribution (DC) occupational pension scheme and Winding-up an occupational pension scheme—statutory disclosure from 6 April 2014, reporting and record-keeping requirements. Data cleansing and reconciling records Once the trustees decide to wind up their scheme, they should perform a comprehensive data cleansing exercise. As this can be a time-consuming exercise, this should be done before winding-up begins where possible. Of course, trustees are not always able to control when a scheme will be wound up, in which case the data cleansing exercise and wind-up planning should be done as early as possible in the winding-up process. As part of the data cleansing exercise,

The Pensions Regulator has a number of powers under the Pensions Act 1995 (PA 1995) in relation to the winding up of occupational pension schemes. These include: • the power to wind up schemes (under the PA 1995, s 11) • the power to issue a modification order to enable the distribution of surplus assets on winding up (under the PA 1995, s 69) • the power to issue a modification order with a view to ensuring that a scheme is properly wound up (under the PA 1995, s 71A) • the power to give a direction to facilitate winding up (under the PA 1995, s 72B) Powers to wind up schemes (section 11 orders) Under section 11 of the PA 1995, the Pensions Regulator may, by order (a ‘section 11 order’), direct or authorise an occupational pension scheme to be wound up if it is satisfied that: • the scheme, or any part of it, ought to be replaced by a different scheme (under the PA 1995, s 11(1)(a)) • the

THIS PRACTICE NOTE APPLIES TO DEFINED BENEFIT OCCUPATIONAL PENSION SCHEMES When an underfunded defined benefit occupational pension scheme winds up, trustees must secure members' benefits by applying the scheme's assets towards meeting its liabilities in accordance with the statutory priority order set out in the Pensions Act 1995, s 73. The statutory priority order overrides any priority order contained in a scheme's governing documentation. The statutory priority order has undergone a number of changes since 6 April 1997, when it was first introduced, and varies according to the date on which a scheme commenced winding up. The current statutory priority order set out in the Pensions Act 1995, s 73, applies to schemes that began to wind up on or after 6 April 2005. Schemes that began to wind up before 6 April 2005 should check previous versions of the legislation to ensure that they are applying the correct priority order. A different statutory priority order applies for schemes which began winding up: • between 10 May 2004 and 5 April 2005