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GLOSSARY

Jurisdiction definition

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Published by a UU��ֱ�� Dispute Resolution expert

What does Jurisdiction mean?

Jurisdiction means both the authority or power of the court to determine a dispute between parties as well as the territory over which the legal authority of a court extends.

Jurisdiction - Legal Definition

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ISDA documentation in a finance transaction—checklist

ISDA documentation in a finance transaction—checklist This checklist sets out the key ISDA documentary requirements which need to be considered during the course of a financing transaction. Term sheet stage • if acting for a borrower and specialist hedging advisors are instructed, get their input on the term sheet • if acting for a borrower, ensure that the overall pricing of the transaction is understood (across both the loan and the hedging). A borrower may choose a particular lender based on a low margin offered on the loan, but then find that the credit spread on the swap offered by the same lender means that the overall economics of the transaction are less attractive than those offered by a different lender • is the loan and hedging on an IBOR basis (eg EURIBOR) or on a risk free rate (eg SONIA)? Will the loan transition from an IBOR to a RFR during its term and, if so, how will the hedging be dealt with? • does the lender require a...

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Practical steps following a decision in tax matters—checklist This Checklist has been written by Anne Redston, Barrister. It is her personal view; she is not authorised to speak for the Tribunals Service or the judiciary. The receipt of an HMRC decision normally starts the clock ticking for appealing to the First-tier Tax Tribunal (FTT). This Checklist may be useful to prevent you overlooking important points at that critical juncture. It considers: • whether you have an appealable decision • the time limits for: ◦ making an appeal, or ◦ accepting or requesting a review of a decision • the HMRC review process and time limits following such a review • some practical points to consider when making an appeal, including the merits of the case and the costs and privacy implications of an appeal, and • the procedural requirements when appealing to the FTT This Checklist is only a summary and does not cover all situations. You may need to take further advice in relation to your client’s...

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Ireland—Civil court structure—flowchart This Flowchart provides a simple diagrammatic illustration of the civil court structure in Ireland. It should be read in conjunction with the

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Modern slavery—key performance indicators

Modern slavery—key performance indicators Section 54(5) of the Modern Slavery Act (MSA 2015) identifies six categories of information that may be included in an organisation’s slavery and human trafficking statement. One of these categories is information on the organisation’s effectiveness in ensuring slavery and human trafficking is not taking place in its business or supply chains, measured against such performance indicators as it considers appropriate. UK Home Office guidance on the transparency in supply chains provisions in MSA 2015, s 54 (Home Office guidance) goes further and states that organisations can report on key performance indicators (KPIs) in two broad ways by providing information on: • existing KPIs and whether they make their business or supply chains more vulnerable to modern slavery, eg by incentivising poor behaviours, and • KPIs introduced to measure progress and performance of anti-slavery measures undertaken Existing KPIs that may incentivise poor labour conditions include: • requiring unrealistically quick turnaround from suppliers • last-minute orders that stretch supplier capacity • unreasonable pressure on pricing KPIs that...

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Warranty limitations—pro-seller—share purchase agreement

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When it comes to calculating the total pay of an agricultural worker in Scotland for minimum wage purposes, how does the accommodation offset rate as set out in the Agricultural Wages (Scotland) Order (No 69) 2022, affect the calculation if the worker in question is provided with free accommodation in the form of a house?

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What is the position of a security holder if the company that created the security is dissolved?

What is the position of a security holder if the company that created the security is dissolved? This Q&A focuses on the impact the dissolution of a security provider can have on the ability of a security holder to effectively enforce its security. It also considers the position of a receiver appointed by the security holder prior to the dissolution of the relevant company. Summary If a security provider is dissolved as a matter of English law it is normally still possible for the security holder to enforce the security it holds by exercising the mortgagee’s power of sale. There may be circumstances in any particular case that make an application to restore the dissolved company to the register desirable to protect the security holder’s position. Circumstances where this issue commonly arises The problems associated with a security provider being dissolved while security is in force occur most often in real estate finance and other asset finance transactions. Typically, these issues arise where a special purpose...

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FTT upholds HMRC’s decision to revoke pension protection certificate (Lefort v HMRC)

Tax analysis: In Lefort, the First-tier Tax Tribunal (FTT) upheld HMRC’s decision to revoke the taxpayer’s certificate of fixed protection under the legislation reducing the pension schemes lifetime allowance in 2014.

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UKSC and JCPC unveil new user portal and website

The UK Supreme Court (UKSC) and Judicial Committee of the Privy Council (JCPC) have announced that a new case management portal and two new websites (one for each court) will be launched later in the year for legal professionals and members of the public who use these courts. The portal will enable users to file court documents digitally and track the progress of their case in real time.

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