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Procedural guide—divorce proceedings (post-DDSA 2020)

Procedural guide—divorce proceedings (post-DDSA 2020) The Divorce, Dissolution and Separation Act 2020 (DDSA 2020) came into force on 6 April 2022. Divorce proceedings issued by the court on or after 6 April 2022 are subject to the provisions of DDSA 2020 and the changes to procedure under the amended Family Procedure Rules 2010 (FPR 2010), SI 2010/2955. For further information, see Practice Notes: Introduction to the Divorce, Dissolution and Separation Act 2020 and Commencing and filing an application for a divorce, dissolution or judicial separation order (post-DDSA 2020). This document covers the position for proceedings issued on or after 6 April 2022. Proceedings issued by the court on or before 5 April 2022 will continue to progress under the pre-DDSA 2020 law, whether submitted on the digital system or via paper forms. Such applications will not be impacted by the coming into force of DDSA 2020, nor the consequential changes to procedure. See Practice Notes: Commencing divorce proceedings and drafting the petition (pre-DDSA 2020) and Filing the divorce petition...

Request for information (from customer prior to formal tendering exercise in IT outsourcing)—checklist

Request for information (from customer prior to formal tendering exercise in IT outsourcing)—checklist When considering an outsourcing of information technology services, companies will often want to obtain key information from potential suppliers prior to issuing a formal tender. This is typically done through issuing a Request for Information (RFI) to a number of suppliers. The RFI may be used because the company needs to refine its understanding of the overall solution it is looking to obtain, or possibly use it as part of a ‘market warming’ exercise to gauge supplier interest in the contract. Most likely, however, an RFI will be used primarily to pre-qualify certain suppliers to whom the company can then send a more detailed Request for Proposal (RFP) or Invitation to Tender. The RFI should be prepared in order to elicit a certain amount of standard information about the supplier, such as its corporate structure and global reach, as well as information setting out the experience and typical service offering of the supplier. Indicative pricing information may...

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Formalising the family business—checklist

Formalising the family business—checklist Many family businesses start out with quite an informal governing structure in place; the family members have an understanding of their roles and relationships with each other, and decisions are made quickly at the kitchen table. The nature of many family businesses is that they are informal and flexible, and their objectives are often driven by doing the best for the family according to the family's values, rather than purely for the profit of the owners. However, as the business grows and more members of the family and other employees start working with them, it becomes more and more difficult to manage the business in this way. The pros and cons of formalising the family business are considered in Practice Note: Family businesses. This checklist sets out a list of questions that an adviser can put to the family (or that the family can consider themselves) to assist with setting up a structure for the family business. These questions will also help determine the matters to...

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Global Talent: applying for permission

Global Talent: applying for permission The Global Talent route is designed to attract leaders in their field in certain disciplines, or those who have the potential to become leaders. These disciplines cover: • arts and culture (including architecture, fashion design, and film and television) • digital technology, and • science, engineering, humanities and medicine The route is found in Immigration Rules, Appendix Global Talent, which came into force on 1 December 2020 and was introduced by Statement of Changes in Immigration rules HC 813. It was previously contained in Appendix W of the Immigration Rules and largely replaced the Tier 1 (Exceptional Talent) route, which was closed to new applicants and those extending their stay from 20 February 2020. Persons with permission as a Tier 1 (Exceptional Talent) migrant must apply for settlement under the Global Talent route (when they are eligible to do so). Those looking to extend their permission must switch to the Global Talent route before the expiry of their existing permission. The Practice Note:...

Resale of second-hand software

Resale of second-hand software When commercial software is acquired from a software supplier, a non-exclusive licence is usually all that is obtained. The supplier retains copyright ownership in the code—they permit a transfer or download of the code to the buyer, and, in exchange for a fee, the buyer takes a licence subject to often extensive terms and conditions. Although software is commonly referred to as being ‘bought’ or ‘sold’, the legal basis is (at least for commercial applications) that there is invariably no transfer of ownership. Only a limited right to use is being acquired. This Practice Note considers the legal and commercial issues surrounding whether such licences if no longer required by the licensee can be ‘resold’, ie assigned to a new user. Second-hand software market This Practice Note is concerned with the resale of business software—as opposed to games software; this has different characteristics namely, the incorporation of music, pictures and animation which raise additional copyright issues. Following the ruling by the EU’s Court of Justice...

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Will—unmarried, divorced, separated with children, no partner

Will—unmarried, divorced, separated with children, no partner 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. For information on these 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. STOP PRESS: Abolition of non-dom regime and introduction of residence-based IHT regime. Finance Act 2025 (FA 2025) which received Royal Assent on 20 March 2025, implements legislation to abolish the remittance basis of taxation and replace it with a residence-based regime, commencing on 6 April 2025. FA 2025 also replaces domicile as the key factor in establishing liability to inheritance tax. Other changes include amendment of 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, see Practice Notes:...

Will—for unmarried couple with children using discretionary trust

Will—for unmarried couple with children using discretionary trust 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. For information on these 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...

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Under a survivorship provision in a Will, a legacy passes to A’s children. At the date of A's death, A has a child of full blood, a child of half blood and a child which is their husband's child of the half blood. To which of the three children will the legacy pass?

Under a survivorship provision in a Will, a legacy passes to A’s children. At the date of A's death, A has a child of full blood, a child of half blood and a child which is their husband's child of the half blood. To which of the three children will the legacy pass? As stated by North J, in the case Re Lowe, Danily v Platt (1892) 61 LJ Ch 415 (not reported by ����ɫ����®): 'I do not see how I can avoid holding that where, in a gift to “children”, there being both legitimate and illegitimate children, there is an exception of one of the illegitimate children, the word “children” is intended to include both classes.' When interpreting a contract, the court is concerned to find the intention of the party or parties, and it does this by identifying the meaning of the relevant words (Marley v Rawlings), in the light of: • the natural and ordinary meaning of those words • the overall purpose...

When distributing an estate where the testator has left 10% of their estate to charity in order for the reduced IHT rate of 36% to be claimed, is the calculation of the baseline legacy to charity made as at the date of death (ie using the estate valuation in the IHT account) or is the amount of the legacy recalculated at the end of the administration, based on the realised estate value, and then distributions made?

When distributing an estate where the testator has left 10% of their estate to charity in order for the reduced IHT rate of 36% to be claimed, is the calculation of the baseline legacy to charity made as at the date of death (ie using the estate valuation in the IHT account) or is the amount of the legacy recalculated at the end of the administration, based on the realised estate value, and then distributions made? Section 4(1) of the Inheritance Tax Act 1984 (IHTA 1984) provides that on the death of any person, inheritance tax shall be charged as if, immediately before his death, he had made a transfer of value and the value transferred by it had been equal to the value of his estate immediately before his death. IHTA 1984, s 5 defines a person's estate as being

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2025 UN Ocean Conference round-up—9–13 June 2025

The 2025 UN Conference to Support the Implementation of Sustainable Development Goal 14 (SDG 14): Conserve and sustainably use the oceans, seas and marine resources for sustainable development (UNOC3) was co-hosted by France and Costa Rica and held in Nice, France, from 9 to 13 June 2025. UNOC3 aimed to accelerate progress towards SDG 14 and explore additional strategies to support its implementation. It brought together a wide range of stakeholders to assess the challenges, opportunities, and progress made in achieving SDG 14. UNOC3 builds on previous UN Ocean Conferences, most recently co-hosted by Portugal and Kenya in Lisbon in 2022. In addition to our round-up of the conference, Helen Mitcheson, Director at CET law, and Kirsty Schneeberger, CEO of Athena Blue, discuss key events from UNOC3.

Lord Reed's speech on trust in the courts in a populist age

Lord Reed, President of the UK Supreme Court, gave an important speech last week about the challenges facing courts in an era of populism. He said the court needs to deploy ‘judicial statecraft’ to build trust and withstand tensions and suggested that some 'ambitious' apex court judgments in the past had been damaging. He made these comments in the Peter Taylor Memorial Address on 12 June 2025.