ARCHIVED: This archived Practice Note provides guidance on completing Form 1 Application for permission (UKSC Form 1—PTA) or Form 1 Appeal (UKSC Form 1—Appeal). It considers serving the application for permission to appeal. It also considers other steps to be taken when filing that form (including other documents to be provided) and next steps by both the respondent (through its notice of objection) and the appellant. It provides guidance on completing the UKSC Form 3—Notice of objection/Acknowledgment by the respondent (Form 3). It also covers service and filing, extension of time applications, amendments to applications and additional objections. It is not maintained and is for background information only. Appeals filed before 2 December 2024 This Practice Note applies only to: • appeals to the Supreme Court which were proceeding before 2 December 2024, and • applications for permission to appeal and notices of appeal which were filed before 2 December 2024 unless the court or Registrar directs otherwise, the SCR shall

In the United Kingdom, the audit of accounts and reports is governed by the Companies Act 2006 (CA 2006), Parts 16 and 42. Under CA 2006, s 475, a company is required to have its annual accounts for a financial year audited in accordance with CA 2006, Pt 16, unless the company can take advantage of one of the exemptions available. The term ‘audit’ is not defined in the CA 2006. However, the function of a company’s auditor is to report on the annual accounts of a company (auditor’s report), copies of which must: • in the case of a private company, be sent to every member of the company, every holder of the company's debentures and every person who is entitled to receive notice of general meetings during the auditor’s tenure of office, or • in the case of a public company, be laid before the company in general meeting during the auditor’s tenure of office See Practice Notes: • When to audit company accounts and the content of the auditor’s report • Appointment of an auditor • An

This week's edition of Restructuring and Insolvency weekly highlights includes: the appointment of R3’s new president, Tom Russell, an analysis of the restructuring plan (RP) involving HMRC sanctioned for OutsideClinic Ltd, updated guidance for insolvency practitioners (IPs) dealing with regulated firms from the Financial Conduct Authority (FCA), plus a round-up of other news and cases for restructuring and insolvency professionals.

This edition of Employment weekly highlights includes: (1) comments on the employment law implications of the King’s Speech 2024 by David Reade KC of Littleton Chambers, Catriona Aldridge at CMS, Crowley Woodford at Ashurst, Kerry Garcia and Sarah Taylor at Stevens & Bolton LLP, Gareth Wadley at Bristows, and Shona Newmark and Domonic Lyons at Jones Chase, (2) the implications of the King’s Speech 2024 for Pensions and Immigration, and general key themes and proposals, (3) publication of the EU AI Act (Regulation (EU) 2024/1689), (4) analysis of an EAT judgment on the causation test in part-time worker claims, (5) a consultation on the Equality and Human Rights Commission’s (EHRCs) Strategic Plan for 2025–2028, (6) updated guidance from the EHRC on discriminatory adverts, (7) a decision from the CJEU on collective redundancy consultation on the retirement of an employer, (8) an EAT judgment on the fairness of dismissals arising when care workers would not comply with their employer’s Coronavirus vaccine policy, (9) an EAT decision about the necessary findings about an employer’s search for alternative employment, (10) an update to HMCTS Cloud Video Platform and the Video Hearings Service, (11) a report by the European Banking Authority on the application of gender-neutral remuneration policies by institutions and investment firms, (12) the Migration Advisory Committee review of the seasonal worker visa, (13) our new Practice Note on sexual harassment and the duty to prevent it, (14) the IRLR Highlights for August 2024, (15) dates for your diary, (16) updates to our case, legislation and consultation trackers and to our horizon scanner, and (17) a new Q&A.

This week's edition of Tax weekly highlights includes: (1) News Analysis on the FTT’s decision in Isle of Wight NHS Trust concerning the VAT treatment of supplies of locum medical practitioners, (2) HMRC guidance on how agents can report other agents where poor R&D tax relief service standards are suspected, and (3) a new HMRC service for paying high income child benefit charges via PAYE.

This week's edition of Restructuring & Insolvency weekly highlights includes: an analysis of the two restructuring plans sanctioned by the High Court under Part 26A of the Companies Act 2006 that implemented a consensual US$9.6 billion financial restructuring of the New Fortress Energy group, the 196th Practice Direction update to the Civil Procedure Rules, a discussion on circumventing arbitration clauses with Russian proceedings (JP Morgan Securities v VTB Bank), plus a round-up of other news and cases for restructuring and insolvency professionals.

This edition of Employment weekly highlights includes: (1) Regulations revoking the commencement of section 6 of the Retained EU Law (Revocation and Reform) Act 2023, (2) the Ministry of Justice announcement that new CPR 68 will no longer take effect from 1 October 2024, (3) the Employment (Allocation of Tips) Act 2023 and statutory Code of Practice in force from 1 October 2024, (4) the Department for Business and Trade non-statutory guidance for employers on distributing tips fairly, (5) an Equality and Human Rights Commission (EHRC) consultation on its updated services, public functions and associations Code of Practice, (6) EHRC updated technical guidance on sexual harassment in the workplace and eight-step guide for employers to help them comply with the duty to prevent such harassment, (7) the Financial Conduct Authority (FCA) announcement of planned new policies on non-financial misconduct, (8) a successful EAT appeal against an order for ‘costs on indemnity basis’ and ‘costs of costs’ award, (9) an EAT judgment providing a helpful summary of governing law and authorities on extensions of time for lodgment of appeals, (10) analysis by Daniel Schaffer, Catrin Young and Maria Michael at Slaughter and May of a Court of Appeal decision on the meaning of occupational pension scheme for the purposes of section 1 of the Pension Schemes Act 1993, (11) a report from Focus on Labour Exploitation (FLEX) on the UK labour migration system after the end of free movement, (12) a Northern Ireland Statutory Rule extending to 24 March 2025 the operation of provisions allowing the wider and extended use of video or audio live links by Northern Irish courts and tribunals, (13) dates for your diary, and (14) updates to our case, consultation and legislation trackers and horizon scanner.

The House of Lords Secondary Legislation Scrutiny Committee (SLSC) has published its 53rd Report of Session 2022–23, which contains the Committee’s thoughts on instruments of interest and instruments excluded from being drawn to the special interest of the House. In the Report, the SLSC has considered proposed negative instruments laid for sifting under the Retained EU Law (Revocation and Reform) Act 2023, and has recommended that the Data Protection (Fundamental Rights and Freedoms) (Amendment) Regulations 2023 be upgraded to the affirmative procedure. In this session, special attention of the House has been drawn to the Alcohol Licensing (Coronavirus) (Regulatory Easements) (Amendment) Regulations 2023, SI 2023/990 on the ground that they are politically or legally important and give rise to issues of public policy likely to be of interest to the House. Also drawn to the special attention of the House has been the Data Protection (Adequacy) (United States of America) Regulations 2023, SI 2023/1028 on the ground that the explanatory material laid in support provides insufficient information to gain a clear understanding about the instrument’s policy objective and intended implementation. In the Report, the SLSC has also included reference to an update from the Department for Transport on its maritime backlog and has expressed ‘grave concerns’ regarding delays. Additional instruments of interest include the Draft National Minimum Wage (Amendment) (No. 2) Regulations 2023; the Draft Representation of the People (Postal Vote Handling and Secrecy) (Amendment) Regulations 2023 and the Draft Non-Party Campaigner Code of Practice; the Statement of Changes in Immigration Rules (HC 1780); the Central Counterparties (Transitional Provision) (Extension and Amendment) Regulations 2023, SI 2023/999; and the Judicial Discipline (Prescribed Procedures) Regulations 2023, SI 2023/1005.

Banking & Finance analysis: This News Analysis provides a summary of the cases we have alerted in Lexis®PSL Banking & Finance for October 2021.

This week's edition of Restructuring and Insolvency weekly highlights includes: an analysis of the scope of the mental health crisis moratorium (Forbes v Interbay; Forbes v Seculink) providing much needed clarity for stakeholders on treatment of secured debt, an examination of the Supreme Court’s landmark decision on the legal status of dealer-arranged car finance and disclosure of commissions to customers (Hopcraft v Close Brothers Limited and other cases), the FCA’s plans to consult on a motor finance compensation scheme, plus a round-up of other news and cases for restructuring and insolvency professionals.

The UK’s first formal tax residency test for individuals known as the statutory residence test or SRT took effect on 6 April 2013 and applies to determine an individual’s tax residency for tax years 2013/14 onwards. Further details are set out in Practice Notes: The structure of the statutory residence test and The statutory residence test—key concepts and definitions. This Practice Note sets out the way in which the rules apply where a person arrives in or leaves the UK part way through a tax year. This Practice Note, and the further Practice Notes on the SRT, are only a summary and are not comprehensive. There will inevitably be areas where an interpretation is debatable or where a given situation does not appear to be in the consideration of the draftsmen, so reference should always be made to the primary legislation. Detailed guidance on the legislation has been issued by HMRC and this may be updated from time to time. The current HMRC guidance (SRT Guidance) can be found in RDR3: Statutory Residence

In this Practice Note, the terms ‘leave to enter/remain’ and ‘permission to enter/stay’ are used interchangeably. The word ‘permission’ replaces ‘leave’ in the Immigration Rules for simplified routes, but the former term is still used in other categories of stay and the relevant legislation. This Practice Note explains what happens to a person’s leave to enter or remain in the UK when they: • travel outside the UK, the Channel Islands, the Isle of Man and Ireland. This geographical area is known as the Common Travel Area (CTA). For information on immigration regulations within the CTA, see Practice Note: The Common Travel Area • make an in-country application to 'vary' their leave • lodge an in-country appeal • make an in-country application for administrative review, or • withdraw an in-country variation of leave application before it is determined Where a person already has leave to enter or remain, any application to extend, reduce or otherwise alter this leave is termed under the Immigration rules as an application to vary