As a result of the decision in R (on the Application of Mercury Tax Group Limited and another) v HMRC [2008] EWHC 2721 (Admin), doubt has arisen over the effectiveness of ‘virtual signings’ - the practice of preparing signature pages in advance and then transferring them to the engrossed final form of the document, once it is ready for completion. A joint working party, comprised of a number of entities including The Law Society Company Law Committee, has prepared guidance on a non-exhaustive range of options for dealing with executions at virtual signings or closings.