https://s1-uk.practicallaw.thomsonreuters.com/WLN-PLCUK-SC_2605.1.2002/productViews/plcuk/Legal updateshttps://uk.practicallaw.thomsonreuters.comPrivate Clienthttps://uk.practicallaw.thomsonreuters.com/Document/If7c37552635411f18ebba5f5b5f97226/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/If7c37552635411f18ebba5f5b5f97226/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Tue, 09 Jun 2026 00:00:00 CDTOn 5 June 2026, the Ministry of Justice published a consultation, A fairer end to relationships: A consultation on reforming financial remedies on divorce and strengthening protections for cohabitants at the end of their relationship. The consultation seeks views on reforming the financial remedies framework for divorcing couples, introducing binding qualifying nuptial agreements, creating a statutory framework for cohabitants on separation and extending intestacy rights to cohabitants. The consultation closes on 14 August 2026.https://uk.practicallaw.thomsonreuters.com/Document/If7c37552635411f18ebba5f5b5f97226/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/Ic542c4d6634b11f18ebba5f5b5f97226/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/Ic542c4d6634b11f18ebba5f5b5f97226/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Tue, 09 Jun 2026 00:00:00 CDT39 Essex Chambers has published the June 2026 issue of its Mental Capacity Law Newsletter. This issue, and issues dating back to August 2010, are available on the Practical Law Private Client website.https://uk.practicallaw.thomsonreuters.com/Document/Ic542c4d6634b11f18ebba5f5b5f97226/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I23bca0f75f4211f1a83fe84dcd0bf6af/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I23bca0f75f4211f1a83fe84dcd0bf6af/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Thu, 04 Jun 2026 00:00:00 CDTOn 2 June 2026, the judiciary published a joint announcement from the Lady Chief Justice and the Lord Chancellor confirming the establishment of a new Business and Property Division of the High Court. Under the plans, the new division will replace the Chancery Division and stand alongside the King's Bench and Family Divisions.https://uk.practicallaw.thomsonreuters.com/Document/I23bca0f75f4211f1a83fe84dcd0bf6af/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/If3ab30f65e6711f1a83fe84dcd0bf6af/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/If3ab30f65e6711f1a83fe84dcd0bf6af/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Tue, 02 Jun 2026 00:00:00 CDTHMRC published its new Mandatory Tax Adviser Registration manual on 1 June 2026.https://uk.practicallaw.thomsonreuters.com/Document/If3ab30f65e6711f1a83fe84dcd0bf6af/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/Id96bdd6f5e5211f18ebba5f5b5f97226/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/Id96bdd6f5e5211f18ebba5f5b5f97226/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Tue, 02 Jun 2026 00:00:00 CDTThe draft Register of Overseas Entities (Protection and Trusts) and Limited Liability Partnerships (Application of Company Law) (Amendment) Regulations 2026 have been re-published, superseding regulations of the same name published and laid before parliament on 22 April which were subsequently withdrawn.https://uk.practicallaw.thomsonreuters.com/Document/Id96bdd6f5e5211f18ebba5f5b5f97226/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/Id70885025d8c11f18ebba5f5b5f97226/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/Id70885025d8c11f18ebba5f5b5f97226/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Mon, 01 Jun 2026 00:00:00 CDTHMRC has published CG-APP20 (Anti-avoidance rule for share exchanges and company reconstructions from November 2025) in its Capital Gains Manual, providing finalised guidance on the revised anti-avoidance rules that apply from 26 November 2025 as legislated in Finance Act 2026. The new appendix replaces most of the provisional guidance in Appendix 19 and expands on the practical application of the rules.https://uk.practicallaw.thomsonreuters.com/Document/Id70885025d8c11f18ebba5f5b5f97226/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I3f979eca5b5311f18ebba5f5b5f97226/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I3f979eca5b5311f18ebba5f5b5f97226/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Fri, 29 May 2026 00:00:00 CDTThe Anti-avoidance Information Notices (Resolution of Disputes as to Privilege) Regulations 2026 (SI 2026/560) were made on 27 May 2026, establishing a procedure for resolving disputes between HMRC and recipients of anti-avoidance information notices under FA 2026 as to whether requested information is privileged. The regulations come into force on 19 June 2026.https://uk.practicallaw.thomsonreuters.com/Document/I3f979eca5b5311f18ebba5f5b5f97226/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I56cd5e505a7c11f18ebba5f5b5f97226/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I56cd5e505a7c11f18ebba5f5b5f97226/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Fri, 29 May 2026 00:00:00 CDTPractical Law provides free training on how to use Practical Law more effectively. This is available in a variety of formats, including live webinars and training videos.https://uk.practicallaw.thomsonreuters.com/Document/I56cd5e505a7c11f18ebba5f5b5f97226/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I8bfe40c05a0411f1a83fe84dcd0bf6af/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I8bfe40c05a0411f1a83fe84dcd0bf6af/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Thu, 28 May 2026 00:00:00 CDTIn Gary Alexander MacDougall v Lloyd Philip Thomas and others [2026] EWHC 1142 (Ch), the High Court pronounced in favour of a 2011 will, finding testamentary capacity, and knowledge and approval, on the facts. However, the judge's findings on recission for mistake, ademption caused by the misconduct of legatees and the remedy for breach of fiduciary duties by attorneys acting under a lasting power of attorney (LPA) are noteworthy.https://uk.practicallaw.thomsonreuters.com/Document/I8bfe40c05a0411f1a83fe84dcd0bf6af/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I076bd21f554011f18619811f89168d29/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I076bd21f554011f18619811f89168d29/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Wed, 27 May 2026 00:00:00 CDTOn 21 May 2026, the draft EHRC Code of Practice on services, public functions and associations was laid before Parliament.https://uk.practicallaw.thomsonreuters.com/Document/I076bd21f554011f18619811f89168d29/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I68128f2557ec11f1a83fe84dcd0bf6af/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I68128f2557ec11f1a83fe84dcd0bf6af/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Tue, 26 May 2026 00:00:00 CDTWe have published an article highlighting what's on the agenda for in-house lawyers in June 2026.https://uk.practicallaw.thomsonreuters.com/Document/I68128f2557ec11f1a83fe84dcd0bf6af/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/Id9b2d028551a11f1bf8d82e776af4c9e/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/Id9b2d028551a11f1bf8d82e776af4c9e/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Fri, 22 May 2026 00:00:00 CDTIn Re Gardner (Deceased) (Court of Protection: Disclosure of Position Statements) [2026] EWCA Civ 640, the Court of Appeal allowed an appeal against an order requiring disclosure of position statements to a non-party observer in Court of Protection proceedings. The court held that such proceedings remain private by default even where hearings are directed to be held in public and that position statements require court authorisation for disclosure to non-parties.https://uk.practicallaw.thomsonreuters.com/Document/Id9b2d028551a11f1bf8d82e776af4c9e/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/Ib1cf3733538411f18619811f89168d29/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/Ib1cf3733538411f18619811f89168d29/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Thu, 21 May 2026 00:00:00 CDTIn Kanabar v Kanabar (Deceased) [2026] EWCA Civ 582, the husband obtained permission to appeal a financial remedy order made in proceedings against his first wife. He died intestate before the appeal hearing and his second wife was unwilling to apply for letters of administration. Given the absence of an effective appellant, Baker LJ confirmed that the correct approach was to strike out the appeal (Family Procedure Rule 30.10).https://uk.practicallaw.thomsonreuters.com/Document/Ib1cf3733538411f18619811f89168d29/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I982f221654ee11f1bf8d82e776af4c9e/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I982f221654ee11f1bf8d82e776af4c9e/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Thu, 21 May 2026 00:00:00 CDTOn 18 May 2026, HM Revenue & Customs (HMRC) launched a technical consultation on the draft Registered Pension Schemes (Provision of Information) (Amendment) Regulations 2026. The draft regulations will amend the Registered Pension Schemes (Provision of Information) Regulations 2006 (SI 2006/567) in connection with provisions contained in the Finance Act 2026 bringing unused pension benefits and death benefits into a deceased person's estate for inheritance tax (IHT) purposes from 6 April 2027.https://uk.practicallaw.thomsonreuters.com/Document/I982f221654ee11f1bf8d82e776af4c9e/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/Ifd39f6d454f111f18619811f89168d29/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/Ifd39f6d454f111f18619811f89168d29/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Thu, 21 May 2026 00:00:00 CDTThe Finance Act 2009, Sections 101 and 102 (Penalties for Non-disclosure and Promotion of Tax Avoidance Schemes) (Appointed Day) Order 2026 (SI 2026/552) has appointed 21 May 2026 as the day on which the late payment and repayment interest provisions of the Finance Act 2009 come into force for penalties relating to the non-disclosure and promotion of tax avoidance schemes.https://uk.practicallaw.thomsonreuters.com/Document/Ifd39f6d454f111f18619811f89168d29/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I99491b82529a11f1bf8d82e776af4c9e/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I99491b82529a11f1bf8d82e776af4c9e/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Tue, 19 May 2026 00:00:00 CDTIn Ludlow Trust Company v Homfray [2026] EWHC 1107 (Ch), the High Court considered the meaning and effect of a cross-accruer clause in a 1945 settlement, where one fund had ended due to lack of beneficiaries, and another fund had been previously distributed.https://uk.practicallaw.thomsonreuters.com/Document/I99491b82529a11f1bf8d82e776af4c9e/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/Idd213754503b11f1bf8d82e776af4c9e/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/Idd213754503b11f1bf8d82e776af4c9e/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Fri, 15 May 2026 00:00:00 CDTThe draft Register of Overseas Entities (Protection and Trusts) and Limited Liability Partnerships (Application of Company Law) (Amendment) Regulations 2026 have been withdrawn.https://uk.practicallaw.thomsonreuters.com/Document/Idd213754503b11f1bf8d82e776af4c9e/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I2a9c46544d4d11f18619811f89168d29/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I2a9c46544d4d11f18619811f89168d29/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Tue, 12 May 2026 00:00:00 CDTOn 11 May 2026, HMRC published a technical note on the reforms to the inheritance tax (IHT) treatment of pensions introduced in the Finance Act 2026. From 6 April 2027, most unused pension funds and pension death benefits will be brought within the value of a deceased person's estate for IHT purposes.https://uk.practicallaw.thomsonreuters.com/Document/I2a9c46544d4d11f18619811f89168d29/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I6b6e79914e0511f1bf8d82e776af4c9e/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I6b6e79914e0511f1bf8d82e776af4c9e/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Tue, 12 May 2026 00:00:00 CDTIn Cator v Thynn [2026] EWHC 1045 (Ch), the High Court approved the trustees' proposed exercise of a power of advancement under the Longleat family trust settlements to confer on the life tenant a power to add his son, born by surrogacy, to the class of trust beneficiaries. The court held this was for the life tenant's material and moral benefit and was not an exercise for an improper purpose.https://uk.practicallaw.thomsonreuters.com/Document/I6b6e79914e0511f1bf8d82e776af4c9e/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I73003cf4488511f18619811f89168d29/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I73003cf4488511f18619811f89168d29/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Wed, 06 May 2026 00:00:00 CDTIn Parker v HMRC [2026] UKFTT 652 (TC), the First-tier Tribunal concluded that purchasing separate tickets for each leg of a journey did not prevent the transit exception from applying and that a flight cancellation due to extreme weather constituted exceptional circumstances for the purposes of the exemption from the statutory residence test day-counting rule.https://uk.practicallaw.thomsonreuters.com/Document/I73003cf4488511f18619811f89168d29/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I6336bc30455611f1bf8d82e776af4c9e/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I6336bc30455611f1bf8d82e776af4c9e/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Tue, 05 May 2026 00:00:00 CDTIn Ferrara v Ferrara [2026] EWCA Civ 512, the Court of Appeal dismissed the husband's appeal against a decision that the wife had retained her English domicile of choice despite residing in Italy since 2019, and against the refusal to stay the English divorce proceedings. Regarding which jurisdiction was the more appropriate forum, Arnold LJ expressed a different view on the relevance of historical connections to the jurisdictions.https://uk.practicallaw.thomsonreuters.com/Document/I6336bc30455611f1bf8d82e776af4c9e/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I8f4f366443fb11f18619811f89168d29/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I8f4f366443fb11f18619811f89168d29/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Fri, 01 May 2026 00:00:00 CDTIn O'Boyle v Wallis [2026] EWHC 951 (Ch), the High Court allowed an appeal against a costs order, finding that the Master had erred in principle by equating a representative appointed under CPR 19.12 with a personal representative and treating personal liability for the estate's costs as automatic.https://uk.practicallaw.thomsonreuters.com/Document/I8f4f366443fb11f18619811f89168d29/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I8db6f3e643d811f18619811f89168d29/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I8db6f3e643d811f18619811f89168d29/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Thu, 30 Apr 2026 00:00:00 CDTThe ICO has published updated guidance on its approach to the extension of the "soft opt-in" exemption to charities under the Data (Use and Access) Act 2025, following a 2025 consultation.https://uk.practicallaw.thomsonreuters.com/Document/I8db6f3e643d811f18619811f89168d29/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I542b14a0440111f1bf8d82e776af4c9e/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I542b14a0440111f1bf8d82e776af4c9e/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Thu, 30 Apr 2026 00:00:00 CDTPractical Law provides free training on how to use Practical Law more effectively. This is available in a variety of formats, including live webinars and training videos.https://uk.practicallaw.thomsonreuters.com/Document/I542b14a0440111f1bf8d82e776af4c9e/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I300711843fc611f1a34ac71bb9879c27/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I300711843fc611f1a34ac71bb9879c27/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Mon, 27 Apr 2026 00:00:00 CDTIn Brown v Charity Commission for England and Wales [2026] UKFTT 460 (GRC), the First-Tier Tribunal dismissed an appeal against the refusal by the Charity Commission to grant waivers from automatic disqualification from acting as a charity trustee.https://uk.practicallaw.thomsonreuters.com/Document/I300711843fc611f1a34ac71bb9879c27/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/Ia10bfc1a417d11f1bf8d82e776af4c9e/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/Ia10bfc1a417d11f1bf8d82e776af4c9e/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Mon, 27 Apr 2026 00:00:00 CDTWe have published an article highlighting what's on the agenda for in-house lawyers in May 2026.https://uk.practicallaw.thomsonreuters.com/Document/Ia10bfc1a417d11f1bf8d82e776af4c9e/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I357f9d573f6811f1839deddf1c806e4b/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I357f9d573f6811f1839deddf1c806e4b/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Fri, 24 Apr 2026 00:00:00 CDTIn McDaniel v Talbot [2026] EWHC 928 (Ch), the High Court held that a deceased's will failed to make reasonable financial provision for his adult daughter, finding that there were special circumstances because of her caring contributions to the deceased, his mother and her own children.https://uk.practicallaw.thomsonreuters.com/Document/I357f9d573f6811f1839deddf1c806e4b/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/Id6444c5b3f3d11f1a34ac71bb9879c27/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/Id6444c5b3f3d11f1a34ac71bb9879c27/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Fri, 24 Apr 2026 00:00:00 CDTOn 23 April 2026, the Civil Justice Council launched a consultation on proposed amendments to Part III of the Solicitors Act (SA) 1974. The consultation closes on Thursday 16 July 2026.https://uk.practicallaw.thomsonreuters.com/Document/Id6444c5b3f3d11f1a34ac71bb9879c27/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/Ic7c4ba083fcd11f1839deddf1c806e4b/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/Ic7c4ba083fcd11f1839deddf1c806e4b/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Fri, 24 Apr 2026 00:00:00 CDTOn 23 April 2026, the government confirmed that from 6 April 2027 unused pension funds and lump sum death benefits would fall within the general component of a deceased's estate for the purposes of calculating whether they had left 10% or more of their net estate to charity and were therefore able to benefit from the lower (36%) rate of inheritance tax.https://uk.practicallaw.thomsonreuters.com/Document/Ic7c4ba083fcd11f1839deddf1c806e4b/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I721df2ba3eea11f1839deddf1c806e4b/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I721df2ba3eea11f1839deddf1c806e4b/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Thu, 23 Apr 2026 00:00:00 CDTThe draft Register of Overseas Entities (Protection and Trusts) and Limited Liability Partnerships (Application of Company Law) (Amendment) Regulations 2026 have been published.https://uk.practicallaw.thomsonreuters.com/Document/I721df2ba3eea11f1839deddf1c806e4b/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29