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Checklist for neurodiverse clients What is neurodiversity? It is an umbrella term for conditions such as ADHD, autism spectrum, dyscalculia, dyslexia and dyspraxia which affect the way that a person interacts with the world. Sensory issues can be overwhelming for people with these conditions. However, they are often incredibly intelligent provided they can work in the way that best suits their brain. The world is moving to a position where it is not a case of those individuals who are neurodiverse adapting to fit into the world but the world adapting so they can engage with these members of society. These conditions are more common than you may think and often undiagnosed, as the person has learned to mask. Firms are increasingly focussed on inclusion and diversity and this checklist is designed to enable firms to consider their environment and to make this as comfortable as possible for all clients. Environmental Factors Sensory distractions can make it challenging for neurodiverse individuals to concentrate and focus in some office environments so...
Ireland—Surrender of lease—acting for the landlord—checklist This Checklist sets out some of the key steps and issues that the landlord should consider when contemplating taking a surrender of a lease from its tenant. It is not exhaustive and you must always consider whether there are any other issues that need to be addressed in your particular circumstances. The Checklist assumes that: • the surrender is express and not by operation of law, and • there will be no re-grant in favour of the tenant immediately following the surrender This checklist can be read in conjunction with: Ireland—Surrender of lease—acting for the tenant—checklist. How to use this Checklist While the mechanics of a surrender of a lease are similar to a sale and purchase (because the tenant is selling and the landlord is buying), there are some differences. The first section (Key considerations) in this Checklist sets out key issues to consider with further detail in the table in Procedure when dealing with the surrender of a lease below. The table...
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Retained EU Law (Revocation and Reform) Act 2023 sifting process—flowchart The Retained EU Law (Revocation and Reform) Act 2023 (REUL(RR)A 2023) contains a range of legislative powers, enabling relevant national authorities to reform retained EU law (REUL) by introducing secondary legislation to amend, revoke, restate and/or replace REUL and assimilated law. The main legislative powers are set out in REUL(RR)A 2023, ss 11–16. The main procedural requirements (including parliamentary scrutiny procedures) for these instruments are set out in REUL(RR)A 2023, s 20 and Schs 4–5. REUL(RR)A 2023 sifting process—background Under REUL(RR)A 2023, before certain statutory instruments (described here as ‘REUL reform SIs’) are formally laid in Parliament, they have to go through a preliminary sifting process to confirm the appropriate parliamentary procedure. The sifting process is outlined in REUL(RR)A 2023, Sch 5 Pt 2, para 6. Under this process, where a minister wishes to introduce a REUL reform SI subject to sifting using the negative procedure (whereby instruments are laid in Parliament after being made and become law without debate, unless...
Unlisted public company calling an annual general
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Takeover Code—Rule 6—Acquisitions resulting in an obligation to offer a minimum level of consideration This Resource Note outlines the main provisions of Rule 6 of The City Code on Takeovers and Mergers (Code), which deals with the circumstances in which an acquisition of an interest in shares in the offeree will result in an obligation to offer a minimum level of consideration. It highlights relevant materials, commentary and guidance from the Panel on Takeovers and Mergers (Panel), as well as Lexis+® UK analysis and resources, to give practical guidance on the interpretation and application of Rule 6. This Resource Note will be relevant to any stakebuilding exercise. Materials covered in this Resource Note include: • Practice Statements issued by the Panel Executive (the body that carries out the day-to-day work of takeover supervision and regulation) (Executive) to provide informal guidance as to how the Executive normally interprets and applies the Code • Panel Statements published by the Panel (P/S) and Panel Instruments • Public Consultation Papers (PCP)...
Making a Will FORTHCOMING CHANGE: Abolition of non-dom regime and introduction of residence-based IHT regime. At Autumn Budget 2024 on 30 October 2024, the Labour government confirmed that it will proceed with plans of the former Conservative administration to abolish the remittance basis of taxation and replace it with a residence-based regime, to commence on 6 April 2025. The government also confirmed its intention to move to a residence-based regime for inheritance tax. The changes will also affect the rules determining excluded property status, the Abolition of protected settlements status of offshore trusts, and changes to overseas workday relief. For information on these changes, including draft legislation published with Autumn Budget 2024, see: Autumn Budget 2024—Private Client analysis — International, Autumn Budget 2024 (paras 2.56 and 5.51), OOTLAR (para 1.3) and TIIN: Reforming the taxation of non-UK domiciled individuals. CORONAVIRUS (COVID-19): For Wills made on or after 31 January 2020, the formal requirement for a valid Will to be witnessed in the presence of two witnesses includes both...
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Letter rejecting a bidder following negotiation—competitive procedure with negotiation and innovation partnership procedure 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. [On headed paper] [Insert date] [Insert address of bidder] Dear [Insert contact name noted in the SQ or insert name of nominated lead organisation if...
Pensions warranties—defined contribution scheme—share purchase agreement Replace Schedule 4, paragraph 19 of Precedent: Share purchase agreement—pro-buyer—corporate seller—conditional—long form with the following: 1 Pensions 1.1 Except as provided for by the Pension Scheme, the Company is not and has never participated in an arrangement or agreement to provide pensions, annuities, lump sums, gratuities or similar benefits on retirement, long-term ill-health or death, or pursuant to a pension sharing order, in relation to the service or historic service of a present or former employee of the Company or any other person, or for the benefit of that individual’s dependents. 1.2 All benefits under the Pension Scheme are provided on a money purchase basis. No assurance, guarantee or promise has been made to any employee of the Company as to the amount of benefits to be provided under the Pension Scheme. 1.3 Copies of the following documents have been Fairly Disclosed to the Buyer: 1.3.1 the governing documentation of the Pension Scheme including the trust deed and rules and all ancillary and...
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In a construction context, if an insolvency officeholder (purports) to assign the right to claim construction debts and retentions to a buyer, but there is a specific non-assignment clause in the contract between the (now) insolvent contractor and the employer, is the assignment still valid? Can the assignee still pursue debts or can employer rely on non-assignment clause as full defence? The extent of a party’s entitlement to assign any rights under a construction contract, and the question of whether any purported assignment is valid, will in all cases depend upon the particular facts and the terms of the contract and the assignment. We can therefore only answer this question in general terms. Assignment in construction contracts Assignment is the transfer of a right or an interest vested in one party (the assignor) to another party (the assignee). Only rights or benefits under a contract may be assigned. Burdens under a contract (eg an obligation to pay or, in the construction context, complete the works) cannot be assigned the same...
Can a company which has distributable reserves buyback shares allotted to the company's employee share ownership trust (ESOT) in circumstances where the shares were never paid for by the ESOT (it is showing as a debt on the balance sheet), but the shares were allotted fully paid. Can the money used by the company to pay for the shares be used by the ESOT to repay the debt? If such a company proposes to carry out a share buyback, one key issue to consider is whether the shares to be bought back are fully-paid or not, which is a question of fact. If the shares are not, in fact, fully-paid (ie, if amounts remain unpaid in respect of their nominal value and any premium on it) they cannot be bought back as this would be in breach of section 691(1) of the Companies Act 2006 (CA 2006). If they are fully-paid, then they can be bought back, provided that all the other requirements of CA 2006, Pt...
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This Q&A considers the requirements of charity trustees in terms of UK residence.
The Information Commissioner’s Office (ICO) launched a consultation on a new chapter of its updated guidance on storage and access technologies, following the introduction of the Data (Use and Access) Act 2025. The guidance, which covers cookies, tracking pixels and related tools, clarifies consent requirements under PECR and the UK GDPR. The consultation runs until 26 September 2025 and seeks feedback to ensure the final guidance supports compliance.
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