This Practice Note summarises how the common law doctrine of frustration may operate to discharge an agreement and the legal consequences of a contract being frustrated, including issues of partial frustration, party at fault (self-induced frustration) and examples of types of frustrating event. See also Practice Notes: • Frustration event analysis—a practical guide • Frustration—key and illustrative decisions For guidance on drafting a notice asserting frustration of a contract, see Precedent: Contract frustration notice. Interest in the doctrine of frustration particularly came to the fore in light of world events such as the coronavirus (COVID-19) pandemic in 2020 and Russia’s invasion of Ukraine in 2022 and the attendant imposition of sanctions against Russian entities. The 2026 conflict in the Middle East and Iran’s effective closure of the Strait of Hormuz will likely result in similar interest in this area, see News Analysis: The Middle East conflict—key legal issues for commercial entities. Links to general guidance with regard to contractual relations and these world events is provided in the world events section below. Frustration is distinct

Civil justice reform: see Practice Note: Civil justice reform in Scotland—virtual hearings and electronic submission of documents for guidance on the current rules and practice in the Scottish civil courts in relation to virtual hearings and the electronic signing, transmission and lodging of documents. In particular, the Act of Sederunt (Electronic Signature and Electronic Transmission of Documents) 2025, SSI 2025/302 came into force on 1 December 2025, making permanent the rules on electronic signatures and electronic transmission/lodging of documents which were introduced during the coronavirus (COVID-19) pandemic. This Practice Note offers practical and procedural guidance on ordinary actions proceeding in the Court of Session. For information on: • substantive and procedural matters that should be considered before commencing a civil action in the Scottish courts, including the jurisdiction of the Court of Session, see Practice Note: Starting a civil claim in Scotland • the role of the Court of Session, how it is constituted and the binding nature of its judgments, see Practice Note: Civil court structure

Why harmonisation is needed The divergence between Member States' laws has an impact on: • the recovery rates of creditors in different jurisdictions • investment decisions, and • the restructuring of groups of companies A more coherent approach at EU level would not only improve returns to creditors and the flow of cross-border investment, but would also have a positive impact on entrepreneurship, employment and innovation. The World Bank has in the past produced substantial reports to show improved insolvency laws promote greater investment in that country (see Practice Note: Table of advantages and disadvantages of restructuring in various jurisdictions worldwide and News Analysis: Coronavirus (COVID-19)—A nucleus for significant reform), and discrepancies between national frameworks lead to increased costs and uncertainties in assessing the risks of investing in another Member State (as noted by the European Systemic Risk Board (ESRB); see: LNB News 12/05/2025 17). The Regulation (EU) 2015/848 (OJ L141 5.6.2015 p 19), Recast Regulation on Insolvency [EU Recast Regulation on Insolvency] does not seek to

FORTHCOMING CHANGES: In measures expected to come into force on 1 October 2026, time limits for making certain claims in employment tribunals in Great Britain (and, in certain cases, industrial tribunals in Northern Ireland) will be increased from three months to six months. The majority of these changes are set out in section 152 and Schedule 12 of the Employment Rights Act 2025 (ERA 2025) for which commencement regulations are still awaited. The Department for Business and Trade timeline on the implementation of the changes states that the increase to the time limits for bringing claims in the employment tribunal will take effect on 1 October 2026, other than for breach of contract claims in Scotland for which it will take effect on 9 November 2026. This Checklist will be updated as soon as the outstanding statutory instruments are made. For more information, see Practice Note: Employment Rights Act 2025—tracker. This Practice Note considers the right of employees and workers not to be subjected to a detriment, or dismissed, on certain grounds

ARCHIVED: This Practice Note has been archived and is not maintained. For information on what to watch in 2022, see Practice Note: Corporate Crime horizon scanner 2022. This Practice Note provided a summary of the key legal developments that were expected to impact corporate crime lawyers during 2021. Coronavirus (COVID-19) continued to be a significant issue throughout 2021. The following resources are dedicated to those with a corporate crime practice: • Practical guide to remote hearings in the criminal courts It may also be useful to refer to the Brexit legislation tracker [Archived], Brexit collection and Brexit timeline [Archived]. Key primary legislation For information on primary legislation and the progress of government bills relevant to the field of corporate crime which have been tabled in either the House of Commons or the House of Lords in the UK Parliament, see Practice Note: Legislation tracker for corporate crime practitioners—2021. Key secondary legislation Forthcoming secondary legislation which may be of interest to corporate crime lawyers include: Commencement date SI Details Further reading 1 January 2022 The

This Checklist on remotely accessed mediations summarises the key considerations when deciding whether and, if so, how, to engage in a remotely accessed mediation via video conference (VC). The arrival of the coronavirus (COVID-19) pandemic saw an increase in the use of remotely accessed mediations, ie mediations carried out online by way of VC. VC mediations (also commonly referred to as ‘online mediation’, ‘remote mediation’ and ‘remotely accessed mediation’) are not the only means of conducting a non face-to-face mediation, you can also mediate by telephone. That said, the ease and increased user functionality of the various platforms offering VC have lent themselves well to the process for remote access mediation. The information below identifies the key areas to think about when considering whether to engage in a remote access mediation with links to detailed guidance on these areas. Consideration Comments Can parties be required to mediate, whether face-to-face or remotely? Although mediation is generally voluntary, the High Court has confirmed that, in an appropriate case, the court may direct parties

STOP PRESS: As of 24 February 2025, the main provisions of the Procurement Act 2023 (PA 2023) are in force. Procurements begun on or after this date must be carried out under PA 2023, whereas those begun under the previous legislation (the Public Contracts Regulations 2015 (PCR 2015), the Utilities Contracts Regulations 2016, the Concession Regulations 2016, and the Defence and Security Public Contracts Regulations 2011) must continue to be procured and managed under that legislation. See Practice Note: Introduction to the Procurement Act 2023—PA 2023. PCR 2015 as assimilated law PCR 2015 are EU-derived domestic legislation and therefore assimilated law under sections 2 and 6 of the European Union (Withdrawal) Act 2018. For practical guidance on the status and interpretation of assimilated law, see Practice Note: Assimilated law. The search for alternative service delivery models that will improve efficiency and effectiveness in the public sector is unrelenting. Economic austerity in government funding and the impact of the coronavirus (COVID-19) pandemic underline the need for the most cost-effective

What is a CVA? A company voluntary arrangement (CVA) is an insolvency process that allows a company to enter into a contractual agreement with creditors to settle its unsecured debts or come to an arrangement with them over its affairs. The company's directors continue to operate the business, subject to the supervision of an insolvency practitioner. Retailers in particular with large property portfolios often use so-called ‘landlord CVAs’ to restructure their rental obligations and close unprofitable stores. This note explains how property law and landlord and tenant issues may arise under such a CVA. This note identifies provisions which are commonly found in CVAs and explains how they may operate in practice. However, each CVA will differ depending on the exact terms of the proposal. It is therefore essential to review the CVA proposal carefully to establish its impact on creditors. This note does not provide detailed information on the mechanics of approving and implementing a CVA. For Practice Notes which deal with the CVA procedure,

This Practice Note is an introduction to the system of national non-domestic rates (NNDR) (also referred to as business rates) for non-domestic properties in England and Wales. It outlines the background to the operation of the scheme and provides detail on how the valuation process works. It explains how to check and, if necessary, make a challenge to amend a local list or appeal against decisions that have been made. As a tax on property, rates have existed in some form since 1601. The framework currently in place was largely established by the Local Government Finance Act 1988 (LGFA 1988), as amended. LGFA 1988 established that: • rates were to be raised only on non-domestic property—occupiers of domestic property would instead pay community charges (replaced by council tax from 1993, see Practice Note: Council tax) • rates bills were to be set nationally by way of government specified multipliers to be applied to rateable values for each financial year • local authorities would administer and collect rates income, but pay the proceeds

A company has an implied power to distribute its profits to its members, unless its articles of association provide otherwise. A dividend is one type of distribution that may be made by a company to its members. In fact, dividends are the most common type of distribution made by a company. The provisions of Part 23 of the Companies Act 2006 (CA 2006) and the common law rules relating to distributions (as modified by those provisions) must be complied with if a company is to make a lawful distribution. For consideration of the law and practice relating to distributions made by a company, see Practice Note: Distributions. For information on the consequences of non-compliance with the law on distributions, see Practice Note: Unlawful distributions. This Practice Note focuses on the law and practice that generally applies to the payment of dividends, which is not an issue that is dealt with in CA 2006, Pt 23. For details of the additional rules and guidance that specifically apply to dividends paid by listed companies and AIM companies, see Practice

ARCHIVED: This Practice Note has been archived and is not maintained. This Practice Note is a summary of the key legal developments of relevance to personal injury and clinical negligence practitioners as of 20 October 2020. For the most recent horizon scanner, reference should be made to PI and Clinical Negligence horizon scanning—overview. Accommodation claims—Swift v Carpenter On 9 October 2020, the Court of Appeal handed down the long awaited judgment in Swift v Carpenter which involved reconsideration of the mechanism for assessing the loss to a claimant of having to fund the purchase of special alternative accommodation. The previous mechanism, derived from the decision in Roberts v Johnstone, was challenged as being ‘unfit for purpose’, both by reason of the current negative discount rate which produced a nil valuation in all cases, and more generally. What did the court decide? The Court of Appeal held that Roberts v Johnstone does not give full and fair compensation and should be replaced. Instead, a new mechanism has been created,

Welcome to the 11 April 2024 highlights from the Immigration team, which provides links to key news stories from the last week, as well as a round-up of new and updated content in Immigration.