Penningtons Manches Cooper

This Practice Note provides practical guidance in relation to companies or their directors accused of criminality involving cryptoassets and businesses who have been affected by and are the victims of crime involving cryptoassets. It considers the criminal investigation of cryptoassets, what the darkweb is, cryptocurrency tracing services and some of the enforcement powers of investigators or enforcement authorities against cryptoassets and their custodians.

This Practice Note provides a summary of how the Assimilated Regulation (EU) 2016/679, UK General Data Protection Regulation, (UK GDPR) and the Freedom of Information Act 2000 (FIA 2000) regimes apply to the Higher Education Sector, including to universities.

This Practice Note sets out the formalities that must be observed when considering the terms and the drafting of a financial order made in family proceedings that includes provision in relation to pensions. It also details potential pitfalls and issues to consider when agreeing the terms of the order, including implementation issues and the consequences of death.

This Practice note covers the definition and types of lifecycle assessments (LCAs) as designated under international standards of environmental management. It presents the methodology, phases and stages of LCAs before expounding the benefits and relevance of LCAs. It details types of lifecycle assessment including screening LCAs, product LCAs and comparative LCAs, and also provides details on ISOs 14040 and 14044.

This Practice Note provides guidance on the obligations imposed on manufacturers, importers and authorised representatives under ecodesign legislation, including the Ecodesign for Energy-Related Products Regulations 2010, SI 2010/2617. These obligations are in respect of conformity assessments, declarations of conformity and product markings. It considers government policy to continue to recognise EU conformity markings for some products, and the Product Safety and Metrology etc. (Amendment) Regulations 2024.

This Practice Note looks at offences, sanctions and enforcement in respect of the regulation of ecodesign and energy Information in Great Britain. It looks at the provisions of the Ecodesign for Energy-Related Products Regulations 2010 and the Ecodesign for Energy-Related Products Regulations 2021. It details criminal offences and civil sanctions, the role of the Office for Product Safety and Standards, costs recovery, product recall and challenging and appealing criminal convictions. This practice note also provides a summary of guidance on the enforcement of ecodesign legislation and relevant caselaw.

The ecodesign regime regulates in-scope ‘energy-related products’ (ERPs). This Practice Note focuses on the specific requirements for each of the ERP categories. It looks at the requirements of the Ecodesign and Energy-Related Products Regulations 2010, the Energy-Related Products Regulations 2021 and the Energy Information Regulations 2011. It also provides information on compliance marking in GB and in Northern Ireland, and on the EU Products Database.

This Practice Note provides an overview of the responsibilities of suppliers and dealers in Great Britain under the ecodesign regime in Assimilated Regulation (EU) 2017/1369 and the Energy Information Regulations 2011. Suppliers and dealers’ responsibilities under the ecodesign regime include energy labelling, product information sheets, technical information and obligations concerning rescaled energy labelling. Differing obligations may apply in Northern Ireland.

This Practice Note sets out an overview of the options available in relation to pensions on divorce, nullity, (judicial) separation or dissolution of a civil partnership, including offsetting, pension sharing and pension attachment orders, and orders that may be made by the courts. It also considers the court’s approach to pensions and the impact of pensions reform.

This Practice Note provides a high level comparison of some of the different procedural mechanisms for claimants bringing civil group claims (also known as class actions or multi-party claims) in England and Wales. The different procedural routes include: adding multiple parties on a single claim form; proceeding with a sample or selection of lead claims; applying for the claims to be managed using a group litigation order (GLO) under CPR 19, or proceeding by way of a representative claim pursuant to CPR 19 where the individuals have the ‘same interest’ in a claim. This Practice Note considers the main differences between adding multiple parties on a single claim form (referred to as a ‘joint claim’), managing multi-party litigation under a GLO or proceeding by way of a representative claim.

This Practice Note provides an overview of the different procedural mechanisms for claimants bringing civil group claims (also known as class actions or multi-party claims) in England and Wales. The different procedural routes include: adding multiple parties on a single claim form; proceeding with a sample or selection of lead claims; applying for the claims to be managed using a group litigation order under CPR 19, or proceeding by way of a representative claim pursuant to CPR 19 where the individuals have the ‘same interest’ in a claim. It briefly addresses the requirements for each procedural mechanism, and the guidance given on suitability in case law. It also considers the advantages and disadvantages of each method and provides practical guidance on managing such claims.

This Practice Note provides an overview of the UK inheritance tax (IHT) charge on death. It considers when IHT is charged (broadly on a transfer of value made by an individual other than an exempt transfer), the meaning of ‘estate’ and ‘excluded property’, the territorial scope of IHT, the rate of IHT and relevant terms and issues, such as potentially exempt transfers (PETs), gifts with reservation of benefit (GWR or GROB) and pre-owned asset tax (POAT or POA charge).

This Practice Note, originally written by Ailsa Moorhouse, with contributions from James Sedgley, Penningtons Manches Cooper LLP and now maintained by Lexis+ PSL team, explains the need to value a deceased individual’s estate for inheritance tax (IHT), how to identify assets and how to determine value for IHT. This Practice Note also considers the valuation of particular types of property for IHT purposes, such as shares, land, businesses and joint and related property.

This Practice Note sets out the steps to be taken following the making of a pension order in family proceedings, key stages and requirements including ascertaining the valuation date, transfer day and valuation day, together with the requirements as to the implementation period as provided for in the Welfare Reform and Pensions Act 1999. It also considers implementation after the specified four-month period has expired and potential problems with implementation including pensions in payment and ‘moving target syndrome’.