Practice notes
When is a public body an ‘undertaking’ under EU and UK competition law?EU and UK competition law only applies to ‘undertakings’—that is, types of...
1st May
Practice notes
A new residence-based regime for IHT from 2025–26At Autumn Budget 2024 on 30 October 2024, the Labour government confirmed it would proceed with plans...
1st May
Practice notes
Jersey Wills for the non-domiciled testatorIntroductionIt is common for a person who is not domiciled in Jersey, but who has movable assets in Jersey,...
Produced in partnership with Victoria Grogan of Collas Crill
1st May
Practice notes
Consolidated HMRC Manuals tracker 2025—Private ClientThis Practice Note is a consolidated version of the HMRC Manuals tracker that appears each week...
1st May
Practice notes
Trust disputes—establishment and avoidance of trustsThere is no possibility of claiming a breach of trust or asking for an administration order in...
1st May
Practice notes
Capital gains tax issues on deathCGT position on an individual’s deathThe rules dealing with CGT on death provide that:•assets that the deceased was...
1st May
Practice notes
Non-attendance by the parties at trialThis Practice Note considers the impact of non-attendance by parties at trial under CPR 39.3. For guidance on...
1st May
Practice notes
Witness evidence—preparing for trialThis Practice Note provides guidance on the interpretation and application of the relevant provisions of the CPR....
1st May
Practice notes
Applying for permission to adduce expert evidenceThis Practice Note looks at the process of seeking the court’s permission to adduce expert evidence...
1st May
Practice notes
Preparing trial bundlesSTOP PRESS: an amended version of the King’s Bench Guide was published on 29 April 2025. Content on and links to the...
1st May
Practice notes
Evidence—status, use and admissibility of witness statements and other factual mattersThis Practice Note provides guidance on the status of witness...
1st May
Practice notes
Expert evidence—general considerationsThis Practice Note provides guidance on the interpretation and application of the relevant provisions of the...
1st May
Practice notes
Order of play and trial timetablesOrder of play in the multi-track, fast track and intermediate trackThe judge will usually have read the papers and...
1st May
Practice notes
Witness evidence—the mechanics of giving evidence at trialThis Practice Note sets out how to give evidence at trial under CPR 32. It considers when a...
1st May
Practice notes
Planning, interviewing and choosing witnessesThis Practice Note considers issues relating to the identification of potential witnesses and the...
1st May
Practice notes
Notice to admit factsWhat is a notice to admit facts?Put simply a notice requests the other side to admit facts in the case. The aim of such a notice...
1st May
Practice notes
Land contamination—issues in banking and finance transactionsLand contamination liabilitiesThe main types of liabilities associated with land...
Produced in partnership with ELM Law
1st May
Practice notes
Property disputes in Scotland (delictual and statutory)This Practice Note considers property disputes in Scotland arising:•in delict•under the...
Produced in partnership with Alistair Drummond of DLA Piper
1st May
Practice notes
CRD IV/CRR and IFD/IFR remuneration requirements in the EUThis Practice Note discusses the EU remuneration provisions under the Capital Requirements...
1st May
Practice notes
Business rates—empty propertyBusiness rates are generally payable by the relevant ‘owner’ in relation to unoccupied non-domestic property, but there...
Produced in partnership with Alan Murdie of Nucleus Legal Advice Centre
1st May
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