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²Ñ¾±³Ù¾±²µ²¹³Ù¾±´Ç²Ô—c³ó±ð³¦°ì±ô¾±²õ³Ù How a sentence is reached When determining a sentence, a court will usually consider any statutory sentencing range, the applicable Sentencing Council (SC) guidelines including any offence specific sentencing guideline, the overarching guidelines and sentencing judgments from the Court of Appeal. The SC’s offence specific guidelines or the general guideline set out a stepped approach which the court must follow. See Practice Notes: Sentences imposed following conviction and Sentencing Council General Guideline—Overarching Principles. Generally, in sentencing exercises the court will need to consider the following: • the relevant starting point in the Sentencing Guidelines • the aggravating factors of the offence • the mitigation and personal circumstances of the defendant • any reduction in sentence for a guilty plea • whether the offender is dangerous and if there is a significant risk of harm through the commission of further specified offences • any ancillary orders that are appropriate • the totality of the sentence to ensure it is proportionate to the offending behaviour Mitigation The...

Checklist for compromises of FCA-regulated entities: information requirements

Checklist for compromises of FCA-regulated entities: information requirements The Financial Conduct Authority (FCA) is the conduct regulator for financial services firms and financial markets in the United Kingdom. It has a duty under section 1B of the Financial Services and Markets Act 2000 (FSMA 2000) to pursue certain objectives, one of which is the consumer protection objective. The FCA lists its statutory objectives as to secure an appropriate degree of protection for consumers and to protect and enhance the integrity of UK financial markets, with a view to reducing the number of proposed compromises that they do not consider to be appropriate (see FG22/4, para 1.2). On 5 July 2022, the FCA published guidance on compromises of regulated firms (see FCA Guidance FG22/4 July 2022 and updated in January 2024) following their significant concerns about these tools being proposed and used by firms to avoid paying customers redress (see: LNB News 05/07/2022 72). Practitioners will need to take note of the guidance where the proposed compromise involves regulated companies, meaning...

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Standard contractual clauses and binding corporate rules—EU methodology—flowchart

Standard contractual clauses and binding corporate rules—EU methodology—flowchart This Flowchart reflects the methodology set out by the European Data Protection Board (EDPB) for determining whether you can make an international transfer of personal data on the basis of standard contractual clauses (SCCs) or binding corporate rules (BCRs). You can only rely on these transfer mechanisms where the protections, enforceable rights and legal remedies provided to individuals in the recipient country are essentially equivalent to those guaranteed under the General Data Protection Regulation (GDPR). The ‘essentially equivalent’ test was laid down in the case of Facebook Ireland and Schrems (Schrems II), which was decided under the EU GDPR. The Information Commissioner’s Office (ICO) has published Guidance on transfer risk assessments, which adopts the term ‘sufficiently similar’ in relation to transfers under the UK GDPR and uses a different methodology. The ICO is happy for organisations exporting data from the UK to follow either methodology. This Flowchart reflects the EU methodology, as set out in: • EDPB Guidelines on...

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Applying to naturalise as a British citizen: eligibility

Applying to naturalise as a British citizen: eligibility Naturalisation is the most common way for adults to acquire British citizenship. The naturalisation route to British citizenship enables adults who do not fulfil automatic registration criteria but who have lived in the UK for specified periods to apply to become a British citizen. A person who becomes a British citizen through naturalisation is considered a British citizen otherwise than by descent. The current legal framework governing the criteria under which an application for naturalisation can be made is set out in the British Nationality Act 1981 (BNA 1981). BNA 1981, s 6 and Sch 1 set out a series of requirements, some of which are compulsory and others of which are subject to an exercise of discretion on the part of the Secretary of State for the Home Department (SSHD) to disregard. The requirements for naturalisation are different for an applicant who is married to, or in a civil partnership with, a British citizen, or who is...

Cross-border inheritance tax issues

Cross-border inheritance tax issues 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. This Practice Note covers UK inheritance tax (IHT) issues in cross-border situations and deals with: actual and deemed domicile; double tax treaties and ...

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Public inquiry warning letter

Public inquiry warning letter Inquiry: The [insert name of inquiry] inquiry Chair: [Insert name of inquiry chair] [Insert inquiry contact address etc] [Insert name of recipient] Confidential [Insert date] Dear [insert name of addressee], The [insert name of inquiry] inquiry I write on behalf of the Chair of the Inquiry. Background to the Inquiry The Inquiry was announced by [insert source eg Secretary of State] on [insert date]. Its terms of reference are as follows: ‘[Insert terms of reference]’. The Inquiry panel is now preparing its report. Within that report, the panel is minded to criticise your role in the events it has examined. This letter sets out the proposed criticism, the facts on which the proposed criticism is based and any evidence considered to substantiate it. The letter is intended to offer you a reasonable opportunity to respond to the proposed criticism prior to the publication of the report. Warning letters: legal framework The Inquiry is concerned to ensure that it acts fairly towards witnesses and others who may...

Licence to carry out environmental investigations

Licence to carry out environmental investigations Parties 1 [insert name of licensor] [of [insert address] OR company number [insert company number] whose registered office is at [insert address]] (the Licensor) 2 [insert name of licensee] [of [insert address] OR company number [insert company number] whose registered office is at [insert address]] (the Licensee) 1 Background (A) The Licensor is the registered [freehold OR leasehold] owner of the Property. (B) The Licensee has expressed an interest in [acquiring OR leasing] the Property. (C) The Licensor will permit access to the Property by the Licensee and the Consultant for the purpose of carrying out investigations as to ground conditions at, in, on, under or about the Property, subject to the terms of this Licence. 2 Definitions Competent Authority • means any statutory undertaker or any public local or other authority or regulatory body or government department, or any other body exercising powers under statute or by royal charter or any court of law or any...

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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?

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? For information on the National Minimum Wage (NMW), including conditions for eligibility and how the minimum hourly rate is calculated, see generally, Practice Note: National minimum wage. Most ‘workers’ who work in the UK are entitled to be paid the minimum wage. A person qualifies for the national minimum wage if they: • are a worker • who works, or ordinarily works, in the UK under their contract, and • have ceased to be of compulsory school age When it comes to determining whether or not a worker is being paid the minimum wage, the calculation essentially involves working out an hourly rate of pay by dividing payments received by hours worked in a pay...

In relation to promissory notes, is it possible to record the discharge of the note obligations in manuscript on the note itself? Does the release wording need to acknowledge the manner in which the note obligations were discharged? Would an agreement for the note obligations to be transferred to a specific party and discharged by way of set-off undermine their legal status as promissory notes?

In relation to promissory notes, is it possible to record the discharge of the note obligations in manuscript on the note itself? Does the release wording need to acknowledge the manner in which the note obligations were discharged? Would an agreement for the note obligations to be transferred to a specific party and discharged by way of set-off undermine their legal status as promissory notes? We refer you to the following which you may find useful for your purposes. • Bills of Exchange and Promissory Notes (2000) 5 JIBFL 168 As the above article discusses, many instruments which are called a promissory note fail to meet the statutory criteria for being a promissory note eg because there is a floating rate of interest or other payment obligation which makes the amount to be paid by the obligor not a sum certain. See section 83 of the Bills of Exchange Act 1882 (BEA 1882). If any provision of the instrument takes the instrument outside of the definition...

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Scotland—ICAS publishes February 2025 insolvency technical update

The Institute of Chartered Accountants of Scotland (ICAS) has published its insolvency technical update for February 2025 which includes: the introduction of the Insolvency Service's new case management system (INSSight) , The Payment and Electronic Money Institution Insolvency (Scotland) (Amendment) Rules 2025 and new processes for trustee accounts.

UK regulators address diversity and inclusion proposals: current status and future plans

The Bank of England (BoE) has published a statement on consultation paper CP18/23 regarding diversity and inclusion in PRA-regulated firms. In 2023, the Financial Conduct Authority (FCA) and Prudential Regulation Authority (PRA) consulted on proposed rules to improve diversity and inclusion in regulated firms. Due to broad feedback, expected legislative developments, and to avoid additional burdens on firms, the FCA and PRA decided not to proceed with these proposals. A letter from the deputy governor and CEO of the PRA, Sam Woods, to the chair of the Treasury Committee, Dame Meg Hillier MP, provided an update on this decision. The letter emphasised the importance of diversity and inclusion for improved governance, decision-making, and risk management, and acknowledged the Committee's reservations about the reporting aspects of the proposals.