INTERNAL LEGAL MEMORANDUM

To: [Recipient]
From: [Author]
Date: [Date]
Re: [Subject of advice]
File / Matter no.: [Ref]

1. QUESTION PRESENTED
[State the precise legal question(s) under consideration.]

2. SHORT ANSWER
[Two to four sentences giving the conclusion up front.]

3. FACTS
[Material facts as currently known; identify any assumptions and gaps.]

4. APPLICABLE LAW
4.1 Legislation: [Acts, sections, regulations.]
4.2 Case law: [Authorities; ratio briefly.]
4.3 Common law / international instruments: [Where relevant.]

5. ANALYSIS (IRAC)
Issue: [Restate.]
Rule: [Set out applicable rule from above.]
Application: [Apply rule to the facts. Address counter-arguments.]
Conclusion: [Reasoned conclusion.]

6. RISKS & RECOMMENDATIONS
[Practical steps; risks of each route; recommended approach.]

7. NEXT STEPS
[Action items, owners, deadlines.]

This memorandum is privileged and confidential. It is based on the facts and authorities as at the date above and may require revision if these change.