Italy’s tailor-made tax incentives for global citizens When Cristiano Ronaldo signed with Juventus FC in 2018, the headlines weren’t just about football. His move also spotlighted Italy’s unique tax regime for inbound residents, quickly dubbed the “CR7 Rule.” Since then, Italy has expanded and refined its offerings, creating two distinct tax incentives designed to attract high-net-worth individuals and retirees seeking a financially savvy relocation under the Mediterranean sun. 1. Flat Tax Regime for Foreign-Sourced Income Italy’s flagship incentive allows eligible individuals who transfer their tax residence to Italy to opt for a flat tax on all non-Italian income. Key Features: Flat rate : €100,000 annually (raised to €200,000 from 2025 for new entrants). Eligibility : Must not have been tax resident in Italy for at least 9 of the previous 10 years. Must formally transfer tax residence under Italian law. Election made via the annual tax return. Duration : Up to 15 years. Scope : Applies to all foreign-sourced income. Italian-sourced income taxed under ordinary rules. Family members can be included for an additional €25,000 per person annually. This regime is particularly attractive to international executives, entrepreneurs, and athletes seeking clarity, stability, and lifestyle value within a compliant European framework. 2. 7% Tax Regime for Retirees in Southern Italy A separate regime targets foreign retirees relocating to smaller municipalities (under 20,000 inhabitants) in Southern Italy or certain earthquake-affected areas in central Italy. Key Features: Flat rate : 7% on all foreign-sourced income (not limited to pensions). Duration : 10 years. Eligibility : No Italian tax residence in the previous 5 years. Must relocate to an eligible municipality. Additional Benefits : Exemption from regional and municipal income taxes. No obligation to report foreign assets. This policy aims to revitalise local economies while offering retirees a blend of fiscal simplicity and authentic Italian lifestyle, a true Dolce Vita with measurable financial sense. Common Questions from Clients At Aria Grace Law CIC, we frequently advise on: How does the €200,000 flat tax regime compare with the 7% retiree scheme? What qualifies as “foreign-sourced income” under Italian law? Can these regimes be combined, transferred, or revoked? Is property acquisition necessary to consolidate residency? Which Italian regions offer the best balance between tax efficiency and lifestyle? Our Role We guide individuals and families through these Italian tax regimes, ensuring: Full legal and tax compliance. Strategic structuring of cross-border income and assets. Alignment of wealth planning with lifestyle goals. Conclusion Whether you're a global executive, a retired adventurer, or the next sports legend, Italy might not only capture your heart. It could also comfort your accountant - because when your tax bill drops to 7%… even spreadsheets start smiling.

Aria Grace Law CIC continues our look at resilience and emergency responses to cyber attacks.   “We began literally with a box of candles…”   Exercise  Mighty Oak  tested what happens when energy supplies fail and technology goes dark.   Across government, agencies and businesses rehearsed how to rebuild governance and system control from zero.   The lesson was simple: when the network is down, resilience depends on key people knowing who to contact, what to do, with what tools, and in what order.   The UK’s  Resilience Action Plan  reminds us that recovery is a wide group task: government, business and communities have to try and align.   The National Cyber Security Centre (NCSC) adds that resilience matters as much as defence - speed, clarity of roles and the ability to recover are almost as vital as prevention.   Drills can be enormously helpful in guiding effective responses if a company later suffers an attack. Realistic simulations expose weak spots, clarify decision-making lines and build collective confidence.      Lord Hunt told Parliament earlier this year,  “Mighty Oak was a successful programme to test plans for full electricity restoration in the event of a national power outage. It was very successful and generated a number of learning points, and we now have a strong governance framework for oversight of the implementation of those recommendations.” ( Ministerial Extracts: Energy Grid Resilience – 6 May 2025 )    Aria Grace Law CIC Partner, Mark Parkhouse, summarises 9 practical actions points for preparing your resilience plan: Getting Ready for “Day Zero”   1. Emergency playbook - physical and digital Keep a printed, off-system file naming key roles, numbers, escalation paths, trusted vendors and fallback processes. When IT is down, this becomes the authoritative plan for recovery. 2. Power your people and communications Ensure staff trained to respond have mobile phones charged and turned on during agreed hours. It can be supportive to have at least one charged, independent communications option - landline, satellite link or handheld radio. Businesses may pre-arrange meeting points, runners or courier routes.  Mighty Oak  showed that simple tool, like candles and manual logs, helped anchor early recovery. Emergency food or drink may be helpful for those in a security operations environment. 3. Run realistic, tiered simulations Go beyond IT-only breaches. Practise degraded conditions: no connectivity, limited power, partial data loss, ongoing attack threats. Rehearse stakeholder messaging, regulator engagement and manual workflows. State and other agencies may be able to provide support. Their resources may be thinly spread and resilient businesses will plan to self-support at least in the earliest stages.   4. Embed clear roles and escalation lines In crisis, uncertainty extends response times.  Define who decides what, and under which triggers. Map interactions between legal, technical, comms and leadership teams. 5. Maintain shadow telemetry and situational awareness Even if systems are compromised, key leaders need read-only access to logs, external threat feeds and status dashboards, if possible, via hardened or air-gapped outstations. 6. Pre-position fallback assets and contracts Secure standby agreements. These might be contracted couriers, or staff trained to consider and deliver alternative roles. Consider: is there offsite power and emergency communications? Who will hold offline backup kits (for example encrypted laptops, satellite modems, batteries)? 7. Legal and regulatory readiness Align with upcoming UK Cyber Security and Resilience Bill requirements (likely to include 24-hour reporting, wider). Prepare pre-drafted notifications, evidence chains and regulator narratives. 8. Learn, adapt, embed After every drill, test or incident, capture and consider lessons and feed them into your maturity cycle. The UK Resilience Lessons Digests note that improvement after the drill is often the most transformative stage. 9. Leaders and executives keep in mind morale and welfare.   Keep people informed and remain optimistic.  It won’t be the first time British resilience succeeds when we keep calm and carry on.

Buying or selling a horse or pony is an exciting moment full of the promise of what you hope will follow. However, it is also a moment where there is significant risk to both buyer and seller. A well-drafted sales contract should allocate that risk appropriately between the buyer and seller, with the welfare of the horse at its heart. What is a Sales Contract A sales contract in its simplest form is written evidence that a buyer has paid, and the seller has received, an agreed amount of money for a specific horse. A sales contract should include the following key points: • Address and contact details for both the seller and buyer • A full description of the horse, including microchip and passport numbers and any identifying features • If a deposit is to be paid for the horse, the amount and the terms of the deposit (i.e., in what circumstances can it be returned) • The amount of money to be paid for the horse • The agreed time at which the sale price is to be transferred, and therefore ownership of the horse passes from the seller to the buyer. This may not be at the time of collection unless the transfer can be simultaneous. • Details of any trial and pre-purchase veterinary inspection of the horse • Information about any specific management needs the horse has, as disclosed in conversation during the trial process • Details of any pre-existing medical issues • Confirmation of when the horse is to be collected, and when the risk of ownership of the horse transfers to the buyer Why Should a Buyer Ask for a Sales Contract For a buyer – whether buying from a professional seller, or otherwise – the sales contract provides a clear record of a number of matters: • When the horse formally passes into the buyer’s ownership, and therefore when their insurance cover for the horse should commence • The price paid for the horse, and full identity documents for the horse • A written disclosure of any specific matters that the buyer may wish to be aware of about the horse or its temperament, such as “requires sedation for clipping” or similar • A written record of the trial and pre-purchase veterinary examination process, to which any notes on the veterinary report can be included Why Should a Seller Provide a Sales Contract From a seller’s perspective, whether professional or otherwise, the sales contract provides a clear record of the buyer’s opportunities to trial the horse, and a note of the vetting process. It allows the seller to specify any warranty they are willing to give for the horse, and further note any specific issues pointed out during the trial process in relation to the horse, such as any pre-existing medical issues or issues surrounding its temperament. It also clarifies the time at which the horse changes ownership: a buyer may not be able to collect a horse immediately, however if the horse is sold it becomes subject to the new owner’s instructions and requirements, and the new owner should be liable if there is any problem affecting the horse. Bespoke Arrangements A sales contract may also be tailored to specific bespoke arrangements, such as when a horse is either sent to a prospective new home before the sale is complete, whether on a short trial, loan with a view to buy, or lease followed by a sale. In each of these situations it is important to agree the key terms of sale at the outset – such as the price – and further document which party is responsible for any injury to, or problem with, the horse during the period of trial, loan or lease. Both parties should also agree and record circumstances where the horse can be returned, or should be regarded as sold. Key areas to consider include – what happens if the horse goes lame, or if the buyer deems it unsuitable? Deposit Arrangements If a deposit is to be paid to reserve the horse pending further trial or veterinary inspection, a sales contract should be entered into at the same time as the deposit is paid. The contract should set out clearly the circumstances in which the deposit could be returned (such as if the horse fails the veterinary inspection), and set out the circumstances where the deposit may not be returned – for instance, if the buyer simply changes their mind. Where the sale is conditional on the satisfactory completion of a veterinary examination, it is prudent to include terms requiring the buyer to make their decision whether to purchase promptly, and obliging the buyer to share a copy of the veterinary certificate with the seller if they choose not to proceed with the purchase. International Sales Arrangements If you are buying a horse from outside the UK, or selling a horse to a buyer domiciled outside the UK, there are some important additional considerations. - Ownership and Risk. It is crucial to be clear on exactly when ownership of the horse changes hands, to allow the buyer to insure appropriately. This is usually before any transport takes place, meaning that any injury to the horse during shipping is not the seller’s responsibility. If there is a delay between exchange of ownership and shipping (for instance where a horse is waiting for a space on a flight), the buyer and seller should agree the terms for the interim care of the horse, and the seller may wish to charge livery. - VAT and Customs Duties. Following Brexit, and notwithstanding the Trade and Cooperation Agreement, VAT may be chargeable on any horse subject to permanent import or export from the UK. This is in addition to any other costs of shipping and may be up to 20 per cent of the purchase price. The buyer and seller should agree who is responsible for payment of any such additional costs at the time of sale.

Aria Grace Law CIC recognised in 2026 Chambers UK Guide for Sport Horse Racing & Equestrian, with high rankings for the department and two individual lawyers   Aria Grace Law CIC (AGL) has been recognised in the 2026 Chambers and Partners UK Guide for its outstanding work in Sport: Horse Racing & Equestrian, with the firm securing a Band 2 ranking in this specialist area of practice.   The Equine Law team , part of the firm’s not-for-profit Community Interest Company , has also earned individual recognition . Jodie Seddon has retained her Band 1 ranking for the second consecutive year, while Hannah Bradley enters the rankings for the first time in Band 2. The recognition reflects the team’s dedication to providing sector-specific advice rooted in deep industry knowledge and legal excellence.   Clients have described the AGL team as highly skilled lawyers with a strong passion for both law and the equestrian world. The firm is praised for its combination of legal rigour and practical insight, making it a trusted adviser across a range of matters, from regulatory and disputes work to corporate transactions and commercial arrangements.   “Our focus is on providing access to affordable top quality legal advice to all participants in the equestrian industry. The feedback shared by our clients with Chambers shows that we are delivering on that promise,” said Jodie Seddon, Partner at AGL. “Our collaborative approach means we can combine our legal and equestrian knowledge to support our clients with clear, commercial guidance.”   This milestone coincides with a period of strong growth for the Equine Law team, which includes Jodie Seddon, Hannah Bradley and Laura Hillier . With extensive experience both in private practice and in-house at the highest levels, the team brings a unique blend of legal and equestrian expertise. Their deep understanding of the industry enables them to deliver pragmatic, commercial advice tailored to the needs of clients across the sector, providing solutions that are legally robust and commercially sound.   Hannah Bradley , who joins the rankings for the first time, specialises in disputes and litigation. “I am delighted to be recognised both individually and alongside the team. This reinforces the value of working with sector specialists who understand the legal and practical context equestrian clients operate in.”   The Equine Law team works with clients ranging from elite riders and breeders to syndicates, governing bodies and equestrian businesses. “This area of law was once seen as niche,” added Seddon. “But horses are high-value assets and the legal risks reflect that. Our role is to protect people, businesses, relationships and reputations in a sector we understand inside out.”   Chambers and Partners is one of the leading independent directories of the legal profession. Its rankings are based on rigorous research, including interviews with clients and peers, and reflect excellence in expertise, client service and sector understanding.   Notes to editors Media interviews available upon request    About Aria Grace Law CIC Aria Grace Law CIC is a purpose-led, top-tier UK legal practice structured as a Community Interest Company. We advise individuals, SMEs and enterprise organisations across technology, financial services, education, safeguarding, sport and equine, combining senior expertise with clear, pragmatic delivery.   Our core services span Banking & Finance Law, Corporate Law, Commercial Law, Commercial Property, Employment, Equine Law, Data Protection (privacy, data governance and AI), Technology & Outsourcing, Intellectual Property, Media Law, Dispute Resolution (including ethical mediation, arbitration and expert determination), plus Compliance Advisory and Commercial Advisory for operating models and controls. Our model is designed for trust and value. Lawyers keep 90% of the fees for work they deliver; clients typically pay less because overheads are lean; and 100% of net profit is directed to social and charitable impact. Independence over conflicts, quality and confidentiality sits with the lawyer in line with SRA rules.   Matters are led by experienced practitioners from Magic Circle, leading US firms and elite boutiques. Teams are lean, decisions are fast, and advice is in plain English — built to withstand scrutiny in boardrooms and front-line settings alike. Built for trust. Structured for return. Excellence with purpose.   The Equine Law team is donating 5% of its profits in 2025 to Retraining of Racehorses (ROR) and the British Eventing Training Foundation.

Members of equestrian associations expect a level playing field, and the social licence of equestrian sport is under greater scrutiny than ever before. It is of crucial importance that breaches of rules are dealt with fairly, expeditiously and professionally. Please find below our key guidance points for any equestrian association when dealing with disciplinary proceedings. • Ensure that rules and procedures are clear and regularly reviewed : Your rules should be thorough and robust. They are the starting point and the operational tool in bringing any disciplinary process. They should have clear offences, sanctions and appeal procedures. Ambiguous or contradictory drafting is a common cause of complexity. • Independence and impartiality is key : Your processes and procedures in investigating, prosecuting and ultimately deciding any disciplinary action should be beyond reproach. In a closely connected world, actual or perceived personal or professional conflicts of interest should be quickly identified. Consider the use of an external legally trained chair to ensure procedural fairness and to give appropriate legal guidance through the process. • Don’t fall down on procedural points : Ensure that all rules concerning notice, timelines and other communications are followed exactly. Respondents acting without legal representation should be given appropriate sign posting to legal advice and communication should be clear and in plain English. • Ensure thorough records are retained : In the event of a challenge to your procedure, records are likely to be key. Ensure that all processes are well documented and that a note is taken of all hearings and deliberations. • Respect confidentiality and recognise vulnerability : Disciplinary proceedings may involve sensitive personal information, minors or vulnerable parties. Ensure that vulnerable parties or witnesses are given appropriate special measures to enable them to give their evidence. • Communicate outcomes clearly and carefully : Communicating your decision, and the reasons for it, is important. Your decision may be read, and likely critiqued, by many. It may also form the basis of an appeal. It should be drafted clearly, with careful discussion of the factors which informed the decision, avoiding unnecessary exposure to criticism. Aria Grace Equine Law has a team of equine lawyers, who between them have significant experience in providing advice and representation in respect of disciplinary proceedings or appeals concerning anti-doping, measurement, selection issues, welfare issues or other rule breaches.

Aria Grace Equine Law is delighted to be partnering with Spinal Research in 2024. As a Community Interest Company, Aria Grace Law CIC donates all firm profits to charity – and for the Equine Law team this means that 5% of all equine law fees will be donated to Spinal Research at our year end. In addition to contributing financially, we are excited to work with Spinal Research to grow their profile with both our equine and broader commercial and corporate clientele at Aria Grace Law CIC. Research into a cure for paralysis is at a turning point in 2024, with tangible developments imminent. Spinal cord injuries and related conditions (including Parkinson’s disease, motor neurone disease, multiple sclerosis, stroked and dementia) affect a broad range of people – but are a particular risk for equestrians. Jodie Seddon, Aria Grace Equine Law, commented: “All riders are aware of the danger of spinal cord injuries, but few appreciate how close we are to function-restoring therapeutics being widely available. Supporting charities is a cornerstone of Aria Grace Law CIC, and we hope that by joining forces with Spinal Research we can help them to achieve their vision of beating paralysis.” Tara Stewart, Chair of Spinal Research, commented: “We’re absolutely delighted to be chosen by Aria Grace Equine Law as their charity partner. I sustained my own spinal cord injury from a simple fall out hacking and we all know other riders who have been injured. For many years people like us were told there was no hope of recovery but this year the first function-restoring therapy for chronic spinal injury in history is due to launch and others are waiting in the wings. What we need now is the money to place those treatments in the hands of the injured and partnerships like this help us achieve that.” About Spinal Research Every 4 hours someone in the UK is paralysed after a spinal cord injury. It can happen to anyone at any time. Spinal Research is the UK’s leading charity funding medical research around the world to develop effective treatments for paralysis caused by a spinal cord injury. Our vision is to beat paralysis. Today we are finally at the stage where exciting function-restoring therapeutics are being tested in human trials which offer real hope that curing paralysis will be the medical breakthrough of the 21st century. Our research will also advance treatments for other neurological conditions such as Multiple Sclerosis, Parkinson’s, Motor Neurone Disease, Strokes and Dementia. About Aria Grace Law Aria Grace Law CIC is the only not-for-profit corporate / commercial law firm in the UK. It has a truly unique wealth-share model benefiting lawyers, clients and society: by paying its lawyers the highest share of the fees in the legal sector, it attracts brilliant lawyers who provide excellent services to its clients at great value, and all firm profits are donated to charities. Aria Grace Law CIC was recognised as “Law Company of the Year” at The Lawyer Awards 2023. About Jodie Seddon Alongside her legal career, Jodie produces and competes horses up to FEI 4* level eventing and FEI 3* level showjumping in the UK and Europe. www.aria-grace.com/equine-law www.spinal-research.org For more information, photos and to arrange interviews with Jodie, please contact info@aria-grace.com .

In an increasingly online world, many of our day to day transactions and business dealings take place via instant messaging platforms such as WhatsApp or Facebook. For those involved in the equestrian world, it is not uncommon for the details of a sale and purchase of a horse to be discussed, and even agreed, via WhatsApp. But can those messages constitute a legally binding contract? The recent High Court case of Jaevee Homes Ltd v Fincham [2025] EWHC 942 (TCC), serves as an important reminder that legally binding contracts can indeed be formed over messaging apps, even when that may not have been the parties' intention. Although that case did not concern the sale of a horse, it provides important guidance for those who negotiate sales via messaging platforms. In Jaevee Homes v Fincham, the parties were engaged in discussions over a property development project. Communications were conducted primarily via WhatsApp, including key terms such as pricing. One party later disputed that any binding agreement had been reached. The Court disagreed. It found that a contract had been formed based on the WhatsApp messages because the essential elements of a contract were present: 1. Offer a clear proposal to contract on specific terms. 2. Acceptance an unqualified agreement to those terms. 3. Consideration something of value (usually money) exchanged. 4. Intention to Create Legal Relations both parties must intend to enter into the agreement 5. Certainty the terms must be sufficiently clear and complete. Despite the informal medium, the Judge emphasised that where the language used in messages reflects a “meeting of minds” and agreement on essential terms, a legally enforceable contract can be formed, even without a formal document or signature. What does this mean for horse sales? In the equestrian world, it is common for buyers and sellers to use WhatsApp to: • Exchange photos and videos • Negotiate prices • Arrange viewings or vettings • Confirm sale terms Often, these conversations are casual and may be seen to lack legal formalities. However, as Jaevee Homes v Fincham illustrates, if these communications include a clear offer and acceptance of terms, a binding contract could be formed. Example Scenario Imagine the following WhatsApp exchange: Buyer: If you will accept £10,000 for the gelding, I can collect on Friday. Seller: That’s fine. I’ll have him ready on Friday The buyer or seller might have intended to sign a formal contract at the point of collection. However, a court might find that a contract was already formed through this exchange, particularly if payment was made before a contract signed. Importantly, the test of whether a contract has been formed is objective, it does not matter what each party thought that they were doing, but what a reasonable person would conclude that they were doing, based on their words and conduct. How can we avoid creating unintended contracts? To reduce the risk of unintentionally forming a legally binding contract when discussing horse sales over WhatsApp: 1. Use Disclaimers Add language to clarify that discussions are preliminary and non-binding: "Subject to signed contract" "Pending formal agreement" 2. Move to Formal Channels for Agreements Once negotiations are complete, send a formal written contract via email or signed on paper in person. That contract should set out all of the key terms, and contain warranties which are important to either party. 3. Keep Clear Records If a dispute arises, being able to demonstrate that no binding agreement was intended can make a significant difference. 4. Consider Legal Advice for High-Value Sales For horses of material value or complex arrangements (e.g., payment plans, trial periods, overseas sales), seek professional legal advice before concluding the deal. While messaging apps provide speed and convenience, they also demand care. Every message sent could be relied on at a later date whether it be to prove a contract, or in respect of a dispute post sale. Treat messaging communications as you would an e-mail- think before you click send. By applying disclaimers, using cautious language, and moving to formal agreements when appropriate, you can protect yourself from accidental commitments or expose yourself to legal complaints later down the line. Hannah Bradley is a Partner at Aria Grace Equine Law

This article considers how available AI programs can support the preparation of judgments in document heavy cases, with implications for judges and those supporting them in organising documents and preparing submissions.  We look at how programs and The Judiciary’s 14 April 2025 AI Guidance (“ April 2025 Guidance ”) could have applied to the well-known case of Avanti.   The Avanti restructuring   Avanti was a satellite communications business.  It had connected-party debts approaching US $1 billion and non-connected unsecured debts of over £30 million. The secured creditors claimed fixed charges over the company’s core assets and the total asset value fell significantly short of their debt. The business was restructured through a pre-pack administration. In Avanti Communications Ltd [2023] EWHC 940 (Ch) , Johnson J considered whether the security created over certain key assets including satellites, ground-station equipment, International Telecommunication Union (“ ITU ”) filings and Ofcom licences – constituted fixed or floating charges. The characterisation was critical to the distribution of sale proceeds.   The problem of dense security documentation   The judgment shows the difficulties that can arise in multi-instrument cases such as finance structures, particularly where different definitions and covenants apply in documents created at different times for different situations. The court heard extensive submissions from leading counsel on both sides, working through hundreds of pages of finance agreements, security documents and carve-outs. The judge referred to the material as a “thicket of contractual provisions”.   Issues arising included the considerable number of documents, the contractual restrictions on Avanti’s right to manage its assets, and the apparent absence of the key definition “Debt Documents” from the most recent debenture.  The judge had to assume it mirrored the “Note Documents” in an earlier debenture. The judge expressly acknowledged the limitations of his summary of the documents, noting that it was not “a detailed and comprehensive summary of all the relevant provisions” and recording his indebtedness to counsel for guiding him through the material.   This candid recognition of the challenges involved highlights the cognitive demand on valuable judicial capacity.  We suggest potential uses for judge-in-the-loop AI. This support does not replace judicial reasoning but can assist in mapping and organisation of documents and issues.     Where could AI have helped?   The April 2025 Guidance confirms that judges may use AI to summarise, map and cross-reference within closed document sets, provided outputs remain verifiable and auditable.  AI cannot properly be used for legal advice or substitute judicial reasoning.  In Avanti, AI could assist by:    Mapping defined terms across instruments   AI could have flagged this missing definition in the 2027 debenture, highlighted its absence and proposed possible parallels from other instruments. That would have allowed the judge and counsel to test the drafting lineage directly, rather than proceeding on assumption.   Visualise each disposal path   The super-senior facility agreement permitted certain disposals, but subject to conditions and repayment obligations that, in the judge’s words, made transactions “commercially unattractive”.  AI could describe which disposals required lender consent, which demanded certificates or legal opinions, and which imposed economic deterrents, such as a 101% repayment waterfall. This would help draw distinctions between legal restriction and commercial friction.  A chart of these distinctions could assist in the key issue in the case – the characterisation of charges according to what legal rights were created over assets at the time the debentures were entered into.   Asset-class control matrix   Avanti’s assets were varied in type and use.  There were contractual restrictions on use and assets like orbital slots and spectrum licences were subject to additional external regulatory approvals.  AI could classify the assets from the date and summarise the controls in a simple matrix. That visualisation would clarify how the origin and effects of restrictions to assist the characterisation analysis.   Highlight absent stakeholder perspectives   The judge noted that unsecured creditors did not appear at the hearing and decided that this did not matter.   A simple AI prompt could supply a note of why they may not be there, what evidence they might refer to or what arguments they might have raised. This would be speculative but could in an appropriate case improve transparency by recording or directing enquiries into the counter-case.   Taken together, these modest interventions would not alter legal reasoning. They could provide judges and counsel clearer tools for navigating dense security packages, surfacing hidden ambiguities and ensuring the judgement records the full landscape before applying established case law.   Practical tools available to judges   Microsoft Copilot (Judicial Edition) – now available on judicial devices via e-Judiciary, offering a secure, enterprise-level tool for summarisation and clause mapping within the judicial suite. Case management AI plugins – such as Lexis+ AI or tools embedded in case bundles, for clause extraction, summarisation and definition mapping. Diagramming & data visualisation AI – for transforming clause logic and security pathways into flowcharts and metrics – using secure platforms like Power BI Copilot or Visio Copilot.   Risks identified in the April 2025 Guidance   Hallucination risk – AI might fabricate case law or definitions if not strictly confined to verified documents. Bias and data drift – particularly pertinent in interpreting non-standard or transnational covenants under English law. Confidentiality breaches – the April 2025 Guidance warns against using public AI chatbots for judicial or legal materials. Accountability and over-reliance – judicial office holders remain personally responsible for all AI-assisted material and must verify outputs; reasoning must be demonstrably theirs.   Training and implementation considerations   Tooling costs – Judicial Copilot licences and secure integration; cost is estimated in thousands, not millions of pounds. Training – Short (half-day) courses or home e-learning packages covering: > What AI can/cannot do under guidance. > How to verify outputs and prevent hallucination. > Bias awareness and transparency in judgments. Self-training – Judges using non-confidential or publicly available sample cases to practice building definitional maps and flowcharts.   Why this matters for future cases   Avanti’s “thicket” of covenants and definitional gaps consumed valuable judicial time and cognitive effort. With proper use of AI tools:   Latent ambiguities (e.g., missing definitions) would surface early. Control analysis could distinguish clauses creating relevant property rights from those promoting commercial deterrence. Transparency in dealing with potential stakeholder interests could improve. Judgment writing would be faster, while preserving judicial independence and fairness.   The April 2025 Guidance underscores that AI supports and does not replace judicial reasoning. Used securely and with judicial oversight, AI could help find a clearer passage through the thicket of data in cases.  Counsel may propose agreed protocols: confining AI to the case bundle, disclosing use of AI in visual aids or other submissions.  Litigators must note hallucination and confidentiality risks.  Early agreement on AI use will promote efficiency and transparency without compromising fairness.   Co-authors: Mark Parkhouse and Don Williams are post-grad students on Southampton University’s MA in Artificial Intelligence. Mark is a solicitor advocate and a partner at Aria Grace Law CIC. They were assisted in preparing this article by Sarah Davies, a trainee solicitor at Aria Grace Law CIC.

Many equestrian businesses, from retail to services, all start out as sole traders. It makes sense at the outset – it is a low cost way to discover whether your business will work. However, often people overlook the importance of reviewing their business structure and arrangements once they have achieved proof of concept. While entirely understandable, for long term success and security it is critical to ensure that your business has an appropriate structure. Common Business Structures 1.     Sole trader As a sole trader (or self-employed), you can operate very simply. Your business income becomes part of your overall declared income. You can employ people, provided that you comply with applicable law and hold relevant insurance, and you keep all after-tax profits. The paperwork is straightforward, so most people choose to manage their own returns. However – every contract your business signs is made in your name. Your business and personal finances are not legally separate. This means that if your business is sued or in debt, you become personally liable. If you are a homeowner, you are, in effect, betting the house. 2.     Partnerships As your business grows, you may find yourself looking collaborate with likeminded people, perhaps providing similar goods or services, or offering products or services which sit well alongside your own. If you are sole traders, the simplest way to amalgamate is as a partnership. In a partnership, individuals sign a partnership agreement to establish how the business’s ownership, profits and liabilities are shared between them, and how partners exit the partnership. Each partner submits a separate tax return. The success of a partnership hinges on how well the partnership agreement has been prepared: a good lawyer should understand the commercial rationale of the relationship. However, if the partnership is sued, all partners are jointly responsible for the debts or claim. So, perhaps you are betting the kitchen rather than the whole house – although you may end up with one of your partners betting the kitchen for you… 3.     Limited company Incorporating as a limited liability company sounds intimidating – but it should not. It is a simple process, and with a company in place you create a separate legal personality. This means that the liabilities of the company are both limited and separate from your own personal finances. Income from the company is also subject to different tax treatment. It is fine to set up a company with one director and shareholder (both being you); equally you can bring in investors, buying shares in the company, as your business develops. At this stage legal advice is required to review the standard Articles, and prepare an agreement between shareholders which sets out what level of influence on the company is appropriate for different levels of share ownership. There is no set pattern to how these arrangements should be constructed – however I would recommend avoiding a 50:50 split. In the event of disagreement, a deadlock can inhibit a company’s growth. As you transition to a company, all your commercial contracts should move across so that the company is a party, and not you personally. This can be done gradually, as contracts expire and are renewed, or managed more assertively by assigning or novating contracts. You may need legal assistance to complete this, but it is an important part of the company “housekeeping”. Any insurance you hold must be transferred into the company’s name before you start trading using the company. 4.     Limited Liability Partnerships These are a hybrid business form, developed for businesses traditionally using partnerships seeking to limit their liability. There is increased administration, however each partner files their own tax return. This model limits liability, but success will depend on how well the LLP agreement is prepared. How does the choice of structure impact my business security? In any business offering products or services which can be scaled and are not unique to you personally, once established a business owner will often consider – what next? If your business structure is well considered and documented, then you are better placed to evaluate the impact of any transformation such as significant investment, or a partial buy-out; and to ensure that the valuation and terms of such a transaction reflect favourably. Sadly many small business owners find that their businesses are valued disappointingly, simply because there is no proper partnership agreement or shareholder agreement, or their key clients have not signed effective commercial contracts. Equally, some operate using old contracts, which in practice are long superseded but without amendment, so valuation is hard to prove. With the prospect of transformational change to a business it can be difficult to renegotiate or introduce sensible terms, either internally or externally. To secure the value in your business, make sure your contractual arrangements are effective and reflect your actual operations.   First published in Equestrian Trade News in May 2024. Aria Grace Law CIC undertakes no obligation to update this information following publication.

A super website can be a great resource for all types of equestrian businesses – from full e-commerce retailers, to riders or bespoke suppliers wishing to provide a snapshot of what they offer, they offer a flexible and engaging shop window. However, while a web-developer can advise you on the technical aspects, too often the legal aspects of maintaining and operating a website are overlooked. So – this month, it’s a whistle-stop guide to the main legal and compliance requirements, and how you can ensure that you have these documents safely in place. Data, data, all about the data… Privacy policies and cookie policies The vast majority of websites will track data either openly – by asking visitors to sign up to mail lists, or provide customer information to create an account – or by collating information about users’ online behaviour, such as IP addresses and web log data. Under the UK General Data Protection Regulation (GDPR), businesses must comply with its transparency requirements. This means that all data controllers (in this case, the business which owns the website) must notify data subjects (website visitors) about how their personal data is handled at the time that data is collected. Personal data is any information about an individual from which that person can be identified – so, name, contact information, date of birth, profile data, financial data (such as payment cards), marketing data and usage data are all forms of personal data.   Notification under the UK GDPR is usually effected by ensuring that the website has a privacy policy, which informs customers about how the business collects, uses, stores, transfers and secures their personal data. In addition, a cookie policy notifies visitors about how technical information about their online activity is recorded. Each businesses’ use of personal data differs – so any policy should be prepared by someone with a good understanding of how the business holds and uses the personal data it gathers. A privacy policy should be clearly visible as a link on all pages of the website, usually as a header or footer, and also at any point of sale – together with the terms and conditions. A cookie policy should appear as soon as you arrive on a website; and provide the visitor with options as to what purposes a website uses cookies for, and seek their consent to the use and storage of cookies. The Information Commissioner’s Office The ICO is the UK’s independent body, set up to uphold information rights. It provides helpful guidance for smaller and developing businesses as to their obligations in relation to data capture. Registration is mandatory for every organisation or sole trader who processes personal information in any way, unless they benefit from a specific exemption. The website ( www.ico.org.uk ) holds lots of helpful information and resources for small businesses getting to grips with their use of and obligations in respect of, personal data, whether online or via direct sales and interactions. The ICO is also the body to which customers might complain if they feel that their personal data has been handled inappropriately, or if an organisation experiences a personal data breach. With the ICO becoming increasingly proactive in enforcing compliance with the UK GDPR and the Privacy and Electronic Communications Regulations (PECR), it is wise to ensure that your businesses’ privacy and cookie policies are up to date with current law. Future changes The Data Protection and Digital Information bill (DPDI) is currently working its way through the governmental approvals process. It seeks to reduce the data compliance requirements on smaller organisations, and overhauls certain of the ICO’s objectives. While negotiation between the government and stakeholders is ongoing, it is worth keeping an eye on the impact of developments for smaller businesses. To conclude – while a smart website is a super resource for your business, it is important to ensure that you properly understand your obligations at law in relation to any personal data you may capture as part of your operations – from e-commerce to running a mail list for updates. First published in Equestrian Trade News in May 2024. Aria Grace Law CIC undertakes no obligation to update this information following publication.

Equestrian sport has benefited from some amazing sponsorship arrangements over the years and continues to do so – with thanks to Longines, Rolex, Mars, and many others for their longstanding support at the highest levels. In recent years, there has also been an explosion in collaborations between brands and riders of all levels, working together to increase exposure both in person and online – primarily through social media platforms – to reach a wider group of potential consumers.Sponsorship and the use of brand ambassadors can create relationships with great synergy; however, at its core, it remains a commercial arrangement from which both parties must derive value. Equally, any use of media in connection with equestrian sport needs to be considered from a bystander’s perspective, as the social licence to operate for the sport is continually under scrutiny. Ensuring that the deal is properly documented from the outset can define and protect the commercial value, guide expectations within the relationship, and, if necessary, allow either sponsor or rider to exit the arrangement professionally if circumstances change. Setting Out Clear Expectations A sponsorship contract should clearly outline what the sponsor will provide to the rider and what the rider will offer in return. Sponsorship offers can range from discounted products to a percentage of free products, free or reduced-price services, the provision of clothing for the rider or horse, and anything in between. It is essential to be clear about what that support entails.From a brand’s perspective, it is crucial to specify the minimum deliverables expected from the rider. These will vary depending on the nature of the product or brand and its marketing objectives, but such clarity provides the sponsor with security in their investment. With the rise of influencers, sponsors can now specify how they wish their products to be promoted across different media channels and may also require that an influencer maintains a meaningful presence on each platform to uphold the agreement. Image Rights The use of imagery – both photos and videos – is extremely powerful on social media. However, both brands and riders must ensure they have the appropriate commercial licences for any content used. Equally, some riders may wish to preserve the rights to their image to maintain control over their personal brand and public presence. Compliance with the CAP Code and ASA Guidance The Advertising Standards Authority (ASA) has issued guidance for influencers promoting brands via social media, which all sponsored riders must adhere to. The guidance clarifies that advertisements must be clearly identifiable as such. Even where no money changes hands, the provision of discounted products or other benefits in return for online promotion is regarded as advertising and must comply with the CAP Code and ASA expectations. Exclusivity A key component of any commercial partnership is exclusivity. For a sponsor, it is critical to ensure that a rider is not simultaneously promoting competing products or services. Additionally, being part of a curated team of sponsored riders enhances brand credibility and strengthens the sponsor’s bargaining power when negotiating sponsored roles. Specific Deliverables Where a rider has a particularly high profile or a sponsor is aiming for a specific commercial outcome, it may be appropriate to link rider benefits to achieving defined targets. This strategy enables the sponsor to direct their marketing budget more effectively and allows successful riders to capitalise on their achievements in competition or public engagement. Material Changes It is wise to address at the outset how the sponsor and rider will manage significant changes during the sponsorship term. Situations such as a serious injury to horse or rider, or the sale of a top-performing horse, may necessitate a change in focus, a reduction in sponsorship, or even termination of the agreement if the rider can no longer fulfil the promotional role. Similarly, should a brand face reputational or financial difficulties, the rider may wish to suspend or renegotiate the terms of the relationship. When to Walk Away While both sponsors and riders enter into agreements with the hope of a productive, mutually beneficial outcome, this cannot always be guaranteed. Within the industry, there is (rightly) zero tolerance for any suggestion of horse abuse or unethical conduct. A sponsor should therefore secure clear termination rights in the event of allegations of abuse or other serious misconduct by a rider. Promoting a rider publicly effectively endorses them, and their behaviour must reflect the sponsor’s values, both in and out of the saddle.Conversely, if a sponsor fails to meet their obligations or encounters significant financial issues, the rider may wish to seek new opportunities without being bound by exclusivity clauses. One Size Does Not Fit All! Although a bespoke sponsorship contract might seem like an unnecessary expense, it is essential to ensure that your contract reflects the specifics of your relationship – whether you're a sponsor or a rider – and that both parties have a clear understanding of the “rules of the game” from the outset.The long-term benefits of strong, well-managed sponsor–rider relationships are evident. Demonstrating that a rider can deliver sustained value to a sponsor also makes them a more attractive prospect for future partnerships with other brands.Any initiative that helps to positively promote equestrian sport in mainstream media is valuable – both to the individuals involved and to the sport more broadly. However, it is vital that such promotion is undertaken responsibly, appropriately, and in full compliance with relevant laws and regulations, to safeguard the reputation and longevity of equestrian sport as a whole. Jodie Seddon, Partner, Aria Grace Equine Law March 2024

Avoid costly mistakes when buying your next horse: equine solicitor, Hannah Bradley, shares the biggest red flags to look out for when viewing and negotiating to buy a horse. Equine solicitors are often consulted when the purchase of a horse has taken an adverse turn. Whilst it is often possible to find a resolution to such a problem, there are frequently themes arising in disputes post sale, which, from a buyer’s perspective, may indicate that caution should be exercised. These tips may help you to avoid a dispute, before it has arisen. Identity of owner is not clear  – The use of a sales agent is often a helpful tool for both buyer and seller. However, it should always be clear who that agent is acting for. If an agent does not disclose the details of the seller, a buyer will find it significantly more difficult to find recourse after the sale, if a problem arises. If a sales agent is presenting the horse, ask if you will receive the seller’s name and address if you proceed to purchase the horse. You may also wish to confirm that a contract will be signed between the seller and the buyer, to reduce the risk of an agent taking an undisclosed commission. Unwilling to sign a written contract – The use of a well-prepared contract will remove a significant degree of uncertainty from the transaction. Contracts are not something to be feared- they can provide clarity and protection in the event of a dispute about the horse. If a seller is reluctant to use a contract, this could be a sign that they anticipate a problem arising after the sale. If a seller presents you with a contract, you should always have it reviewed by a qualified legal professional where possible. Horse’s passport is not there – By law a horse’s passport should be kept with it. If you wish to see the passport at a viewing, it should be available for inspection. Reluctance to show it could signal that something is awry. Rushing  – many clients involved in a dispute concerning a sale report to us that they were rushed into making the decision to buy. They were told that other buyers wanted to come or that someone else was making an offer. Whilst it may often be the case that there are multiple interested parties, a buyer should not feel unduly rushed into proceeding, particularly if it is at the expense of an inspection by a vet. Restricting choice of vet – A prospective buyer should be able to make their own choice of vet for the purpose of a pre purchase examination and this will usually be a vet without any connection to the seller. You should only agree to the use of the seller’s vet if the seller provides express written permission that the vet may disclose all known history in relation to the horse.