Gowling WLG
20 Experts
17 Contributions by Gowling WLG
![CDM 2007 Construction Phase Plan: principal contractor obligations, plan content, monitoring, risk controls and Health and Safety File [Archived]](images/default-source/pa-pool/1.tmb-small.jpg)
PRACTICE NOTES
ARCHIVED: This Practice Note is archived and no longer maintained. Note: The Construction (Design and Management) Regulations 2015 (SI 2015/51) took effect on 6 April 2015, superseding the Construction (Design and Management) Regulations 2007 (SI 2007/320). See Practice Notes: Construction (Design and Management) Regulations 2015 and CDM Regulations 2015—what’s changed? [Archived].
Introduction
Preparing the Construction Phase Plan (the ‘Plan’) is a core responsibility of the Principal Contractor on each notifiable project (for details of the Principal Contractor’s duties, see the Practice Note: CDM Regulations 2007—the role of contractors [Archived]). Alongside the ‘Health and Safety File’ (the ‘File’), the purpose of the Plan is to ensure health and safety, so far as reasonably practicable, throughout the construction phase of the works (see CDM Regulations 2007—the Health and Safety File [Archived]). Please note that, within this Practice Note, references to the ‘client’ are synonymous with
Construction
PRACTICE NOTES
ARCHIVED: This Practice Note is archived and is not maintained.
Note: The Construction (Design and Management) Regulations 2015, SI 2015/51 took effect on 6 April 2015, replacing the Construction (Design and Management) Regulations 2007, SI 2007/320. See Practice Notes: Construction (Design and Management) Regulations 2015 and CDM Regulations 2015—what's changed? [Archived].
Introduction
The Health and Safety File (the 'File') is a document the CDM co-ordinator must compile for every notifiable project. Regulation 20(2)(e) of the Construction (Design and Management) Regulations 2007, SI 2007/320 (the Regulations) states that the File should include information relevant to the project and likely to be required during any future construction work to protect the health and safety of any person. While the material may relate to the works being undertaken at the time, the focus is on maintaining health and safety during later activities. Consequently, the File’s contents should be
Construction
PRACTICE NOTES
ARCHIVED: This Practice Note is archived and is no longer maintained. Note: On 6 April 2015, the Construction (Design and Management) Regulations 2015 (SI 2015/51) took effect, superseding the Construction (Design and Management) Regulations 2007 (SI 2007/320). See Practice Notes: Construction (Design and Management) Regulations 2015 and CDM Regulations 2015—what has changed? [Archived].
Introduction
Throughout a construction project, the CDM co-ordinator can act as the employer’s ‘right hand’. Typically, the co-ordinator is among the earliest appointments a client will make at an early stage of the scheme, and the co-ordinator’s function is to support the client in meeting many of its responsibilities under the Construction (Design and Management) Regulations 2007, SI 2007/320 (the Regulations).
Please note that, in this context, the term ‘client’ is interchangeable with ‘employer’ as used in other practice notes. ‘Client’ is adopted here to mirror the language of the
Construction
PRACTICE NOTES
Under the Construction (Design and Management) Regulations 2015 (the 'Regulations'), the health and safety file (the 'File') is required for schemes involving more than one contractor. Regulation 12(5) confirms that the File must be suited to the specific characteristics of the project and include information that is relevant to the scheme and likely to be needed during any future construction work to protect the health and safety of any person. It should be recognised that, while material may assist the current works, the priority is ensuring health and safety during subsequent works. Accordingly, the File's contents must be sufficiently clear and focused so that later construction and maintenance can be undertaken without risking health and safety.
When must the health and safety file be produced, and by whom?
For projects with more than one contractor, a principal designer must be appointed. The principal designer is
Construction
PRACTICE NOTES
For the purposes of the Construction (Design and Management) Regulations 2015 (the ‘Regulations’), contractors are the companies and individuals who undertake construction activities and works. Because this is a practical, site-based function, contractors are frequently the people most directly exposed to injury or harm to their health during everyday duties. The Regulations permit contractors to participate in planning, managing and monitoring the construction work as required, as necessary. They sit alongside the overarching duty imposed on employers to secure, so far as is reasonably practicable, the health, safety and welfare of employees and others affected by their undertakings, and on employees to exercise reasonable care for their own health and safety and that of others, as set out in sections 2, 3 and 7 of the Health and Safety at Work etc. Act 1974.
Who is a
Construction
PRACTICE NOTES
Under the Construction (Design and Management) Regulations 2015, where a project involves more than one contractor, the client must appoint a principal designer who is a designer on the scheme and who is placed to direct and coordinate the design and planning of the pre‑construction phase. The principal designer should be appointed at the earliest practicable opportunity, and that appointment is required to be set out in writing.
Who is the principal designer?
The principal designer can be an organisation or an individual with technical knowledge of the construction industry relevant to the project, and who satisfies the competency requirements set out in regulation 8 of the Regulations. Regulation 8 provides that the principal designer must have the necessary skills, knowledge and experience, and, if an organisation, the organisational capability, to carry out the role in a way that protects the health and safety of any
Construction
PRACTICE NOTES
ARCHIVED: This Practice Note is archived and is not maintained. Note: The Construction (Design and Management) Regulations 2015, SI 2015/51 took effect on 6 April 2015, replacing the Construction (Design and Management) Regulations 2007, SI 2007/320. See Practice Notes: Construction (Design and Management) Regulations 2015 and CDM Regulations 2015—what's changed? [Archived].
Introduction
Across a construction project, the client holds the pivotal position. Usually, the client controls budgets, sets programmes, and exercises significant influence over contractors and other contributors to the scheme. These aspects are fundamental to sound risk control on site. In these Practice Notes, the term ‘client’ is equivalent to ‘Employer’. The word ‘client’ is used here to aid reference to the Construction (Design and Management) Regulations 2007, SI 2007/320 (the Regulations). The Regulations recognise the client’s leading part in managing risk, a stance echoed in the Approved Code of Practice (ACoP). The ACoP,
Construction
PRACTICE NOTES
The Regulations
The Regulations took effect on 6 April 2015. They aim to embed health and safety as a core, everyday factor in the planning and oversight of construction schemes, and to clarify the responsibilities of all parties. Their policy aims are to preserve or enhance worker protection, streamline regulatory practice, curb unnecessary bureaucracy and align with better regulation principles (they gave effect to the EU Temporary or Mobile Construction Sites Directive (the 'TMCS')). The Regulations should be considered alongside detailed guidance from the Health and Safety Executive (HSE Guidance on the ). It provides practical context and illustrative clarification. That guidance, whilst not legally binding, adds substance to the bare framework of the Regulations for everyday application in practice. They apply to all 'construction work' (as defined in regulation 2). To meet the TMCS, which placed obligations on domestic clients, 'client' is defined as 'any
Construction
PRACTICE NOTES
Throughout any construction scheme, the client needs to remain at the heart of proceedings and decision-making. They lead the programme from inception to completion, usually handling budget allocation, timetable setting, and wielding significant sway over contractors and other parties involved, as well as coordinating inputs. These elements are essential to managing risk effectively both during delivery and thereafter, safeguarding outcomes, including post-completion phases.
This pivotal part in risk control is formally acknowledged by the Construction (Design and Management) Regulations 2015 (the ‘Regulations’) and echoed in the Construction Industry Advisory Committee’s CONIAC Industry Guidance for Clients (the ‘CONIAC Guidance’). The Regulations have force in Great Britain. In Northern Ireland, the Construction (Design and Management) Regulations (Northern Ireland) 2016 (S.R. 2016 No. 146), made under the Health and Safety at Work (Northern Ireland) Order 1978, apply.
Although central, clients commonly have limited expertise in managing health and safety on
Construction
PRACTICE NOTES
ARCHIVED: This Practice Note is archived and no longer maintained. Note: The Construction (Design and Management) Regulations 2015, SI 2015/51 took effect on 6 April 2015, superseding the Construction (Design and Management) Regulations 2007, SI 2007/320. Refer to Practice Notes: Construction (Design and Management) Regulations 2015 and CDM Regulations 2015—what's changed? [Archived].
Introduction
Contractors are the organisations and persons who physically undertake building operations. Because this is a practical, on-site function, contractors are frequently those most exposed to injury or to harm to their health. The Construction (Design and Management) Regulations 2007, SI 2007/320 (the Regulations) permit contractors to participate in planning and overseeing the construction activities. The Regulations operate in tandem with the general duty on employees, set out in section 7 of the Health and Safety at Work etc. Act 1974 (HSWA 1974), to take reasonable care for their own health and safety and that of
Construction
PRACTICE NOTES
ARCHIVED: This Practice Note is archived and not maintained. Note: The Construction (Design and Management) Regulations 2015, SI 2015/51 came into force on 6 April 2015, replacing the Construction (Design and Management) Regulations 2007, SI 2007/320. See Practice Notes: Construction (Design and Management) Regulations 2015 and CDM Regulations 2015—what's changed? [Archived].
Introduction
Designers play a central part in shaping a project and greatly affect how it develops, from the first architectural drawings to the selection of roofing materials. As design features at every stage of a construction project, the Regulations impose duties on designers to avoid foreseeable risks to those who will construct, maintain and use the building. For this Practice Note, any mention of the term ‘client’ is synonymous with ‘employer’ as used in other Practice Notes. ‘Client’ is employed here to aid reference to the Construction (Design and Management)
Construction
PRACTICE NOTES
Under the Construction (Design and Management) Regulations 2015 (the ‘Regulations’), creating the construction phase plan (the ‘Plan’) is a core obligation of the principal contractor (for details of that role, refer to Practice Note: CDM Regulations 2015—the role of the contractor and principal contractor). A Plan is mandatory on every scheme. On jobs with a single contractor, that contractor must see that the Plan is produced. Together with the ‘health and safety file’ (the ‘File’), the purpose of the Plan is to secure, so far as is reasonably practicable, the health and safety of those carrying out the works and anyone else impacted by the activity during the construction phase (see Practice Note: CDM Regulations 2015—the health and safety file).
Why prepare a Construction Phase Plan?
The principal contractor is required to draft, review, revise and put the Plan into effect so that it
Construction
PRACTICE NOTES
ARCHIVED: This Practice Note has been archived and is not maintained.
It provides a concise overview of the principal legislation relevant to trading with consumers, and consumer contracts formed, before 1 October 2015. From that date, the Consumer Rights Act 2015 revised or superseded much of the material considered here. For the position after 1 October 2015, see Practice Note: Key consumer legislation—summary. The table below outlines the main statutes businesses had to observe when engaging with consumers before 1 October 2015, indicates how those laws evolved over time, and highlights key actions arising from them.
Core legislation
Legislation: Unfair Contract Terms Act 1977 (UCTA 1977)
Description/key terms: UCTA 1977 identifies categories of liability that businesses cannot exclude against a consumer, and applies a test of reasonableness to other provisions that exclude or cap consumers’ liability or remedies.
Action required: Evaluate the
Commercial
PRACTICE NOTES
Designers play a pivotal part in delivering any project and exert considerable sway over how it develops, spanning the earliest architectural schemes and drawings right through to the ultimate selection of roofing materials. Because some degree of design typically features at every stage of a construction programme, the Construction (Design and Management) Regulations 2015 (the ‘Regulations’) accordingly impose duties on designers to avoid foreseeable risks to people engaged in constructing, maintaining and using the finished building. For details about the designer’s responsibilities within the dutyholder regime set out in the Building Regulations 2010, SI 2010/2214, Pt 2A, refer to Practice Note: Building regulations: the Dutyholders.
Who is a designer?
Under the Regulations, a designer means any organisation or individual who ‘prepares or modifies a design’ (or instructs, directs or arranges for another under their control to do so). The definition of 'design' in
Construction
PRACTICE NOTES
Section 54 of the Modern Slavery Act 2015 (MSA 2015)
It obliges certain commercial organisations operating in the UK to publish an annual transparency statement that outlines the actions taken during the financial year to make sure slavery and human trafficking are not occurring in any supply chains or any part of the business.
The statement may set out details of the organisation's structure, policies, due diligence, the assessment and management of risk, training, and how effective these measures are in ensuring the business's supply chain is free from modern slavery and human trafficking.
MSA 2015, s 54 applies to all commercial organisations that:
carry on a business, or part of a business, in the UK
...
Practice Compliance
CHECKLISTS
This guidance is designed to help law firms weighing up whether to outsource any part of their facilities management. It highlights the principal points to address before appointing a third‑party supplier to deliver facilities management services. It should be read alongside Practice Note: Facilities management agreements-law firms. It does not deal with regulatory inspection rights under the SRA Codes of Conduct, which are engaged when third parties perform functions on your behalf that are critical to the provision of your legal services. For more on SRA inspection rights and other regulatory matters, see subtopic: Outsourcing-law firms.
Issue - Questions to consider - Response
Your objectives
Why are you proposing to enter into a facilities management agreement?
What are you aiming to achieve, eg is the focus...
Practice Management
CHECKLISTS
STOP PRESS:
On 24 March 2025, the government released a comprehensively revised and updated version of its statutory guidance on the transparency in supply chains provisions in section 54 of the Modern Slavery Act 2015. This document is being reviewed in light of the new guidance.
Section 54 of the Modern Slavery Act 2015 (MSA 2015) requires any commercial organisation operating in the UK with an annual turnover over £36m to publish a yearly transparency statement explaining the actions taken during the financial year to prevent slavery and human trafficking within its supply chains and across its business. The statement may cover:
Organisational structure
Policies
Due diligence
Risk assessment and management
Training
Effectiveness in keeping the supply chain free from modern slavery and human trafficking
Our Flowchart: Does section 54 of the Modern Slavery Act 2015 apply to my
Practice Compliance
21 Contributions by Gowling WLG Experts
PRACTICE NOTES
What is a ROCTMA?
In the UK, Renewables Obligation Certificates (ROCs) are traded bilaterally, and there is no mandatory template for such transactions. Nevertheless, the ROC Trading Master Agreement (ROCTMA) has become the recognised standard form for documenting bilateral ROC sale and purchase arrangements, and is widely used by renewable electricity generators, electricity suppliers and ROC traders.
A copy of the ROCTMA, published in March 2005 by the Futures and Options Association (now known as the FIA, which originally stood for Futures Industry Association), is available to the public on the FIA website under Renewables Obligation Certificate Trading Master Agreement.
Although the Renewables Obligation has closed to new projects, ROCs will continue to be issued until a fixed price certificate (FPC) scheme is introduced, which is anticipated to launch on 1 April 2027 (see government consultation: Transition from the Renewables Obligation to Contracts for
Energy
PRACTICE NOTES
A range of employment law questions emerges when a business plans a reorganisation. These matters are both legal and practical, and this Practice Note explores each, alongside guidance on managing how they interact. It assumes the enterprise remains at the same location but operates under a different structure, rather than closing or moving, where redundancy would be the main focus (for which, see Practice Note: Definition of redundancy). In practice, employers may at times take calculated gambles by shortcutting applicable legal procedures, perhaps to save time or through a measure of reverse‑engineering to deliver a preferred outcome. However, this Practice Note proceeds on the basis that the organisation intends to follow a legally compliant course, while also setting out the legal and employee relations risks of taking an alternative route.
Initial considerations
The reorganisation initiative should, from the outset, be treated as one that could be
Employment
PRACTICE NOTES
This Practice Note is chiefly intended for brands seeking to collaborate with social media influencers (or other talent) on targeted social marketing campaigns and advertising promotions in Canada...
Applicable regulations, codes and guidelines
In Canada, the relationship between influencers and brands is largely governed by the federal Competition Act, R.S.C. 1985, c. C-3, together with relevant regulatory and industry guidance. The Act broadly prohibits representations that are false or misleading in a material respect. These misleading advertising provisions apply to influencer activity in the same way as any other marketing, and extend to statements made by influencers to the public.
Under the Competition Act, the federal Competition Bureau oversees influencer marketing, including deciding what constitutes a ‘material connection’ between an influencer and a brand and the related disclosure obligations, which are discussed in detail below. The Competition Bureau may seek
TMT
PRACTICE NOTES
What is a Corporate PPA?
A corporate power purchase agreement (PPA) is a contract through which a corporate entity buys electricity—most often renewable power—from an electricity generator for consumption in its own business.
For the purposes of this Practice Note, we assume the corporate buyer is not located on the same site as the generator.
For arrangements involving co-located buyers supplied via private wire, see: Precedents: Power purchase agreement (PPA)—exempt power supply and Connection agreement for private wires.
Corporate PPAs generally follow two principal structures, outlined below.
Both are more intricate than the 'classic' PPA, which is a single agreement under which a generator sells all output from its generating station, plus associated benefits, to a licensed electricity supplier (see Practice Note: Power purchase agreements (PPAs)—key terms and issues).
The extra complexity stems from the need to bring a licensed
Energy
PRACTICE NOTES
Energy Trading in Great Britain
Electricity and gas in Great Britain are exchanged on bilateral markets. There is no mandated template for transactions. Yet two principal agreements have emerged as the recognised standard forms for electricity and gas trading—the Grid Trade Master Agreement (GTMA) for electricity, and the Short Term Flat NBP Trading Terms and Conditions 2015 (NBP Terms) for gas. For gas, the Standard Terms and Conditions for the Sale and Purchase of Natural Gas for UK Short Term Deliveries at the Beach 2015 (Beach Terms) also cater for deals where delivery occurs at one of the National Transmission System’s entry terminals (commonly referred to as the ‘beach’). This contrasts with the NBP Terms, which facilitate trading at the National Balancing Point, a notional delivery location on the National Transmission System. The GTMA, NBP Terms and Beach Terms can operate as
Energy
PRACTICE NOTES
What is the Retail Energy Code (REC)?
The Retail Energy Code (REC) sets the framework for the retail elements of the gas and electricity markets in Great Britain (GB). It supports Ofgem’s Switching Programme and brings together, aligns and streamlines a range of retail obligations that were previously spread across different codes. For more on GB energy industry codes, see Practice Note: Industry Bodies and Codes—Great Britain electricity and gas market.
The Switching Programme seeks to enhance customers’ experience of changing gas or electricity supplier, especially by enabling rapid switching. This accelerated switching model is delivered through the Central Switching Service (CSS), which became operational in July 2022 and is run by the CSS Provider under the REC. Under its smart metering communications licences, the Data Communications Company (DCC) must procure and provide the CSS and is, accordingly, the designated CSS Provider under the
Energy
PRACTICE NOTES
What is a GTMA?
Electricity in Great Britain (GB) is exchanged via a bilateral marketplace. No fixed template is mandated for trades. Nevertheless, the Grid Trade Master Agreement (GTMA) has become the recognised standard contract for power trading, and is extensively adopted by generators, suppliers and traders to record a bilateral deal for the sale and purchase of electricity. For broader background on the structure of the GB power market, see Practice Note: The Great Britain electricity market—an introduction. First issued in 2001 by the Futures and Options Association (now absorbed into the global Futures Industry Association (FIA)), the GTMA was designed for use following the launch of the New Energy Trading Arrangements (NETA) (which, in 2005, gave way to the British Electricity Trading and Transmission Arrangements (BETTA)). The GTMA was updated in 2004, and the majority now transact under this revised form. The FIA makes the
Energy
PRACTICE NOTES
Pension schemes and their sponsoring employers confront a range of risks linked to their defined benefit pension schemes, a notable one being the cost of improving life expectancy. Alongside traditional ways of hedging scheme risk—such as buy-outs or buy-ins—de-risking options based on a ‘swap’ contract have been used for some time. A ‘swap’ is a broad term for an agreement under which the parties exchange a sequence of cashflows tied to an underlying asset or other variable. For more on buy-outs and buy-ins, see Practice Note: De-risking—pension buy-outs and buy-ins.
What is a longevity swap?
A longevity swap is a means for a pension scheme to hedge the risk that members live longer than anticipated. This is now most commonly arranged via an insurance policy (although the earliest transactions were implemented using a derivative). Under a longevity swap, the scheme trustees make
Pensions
PRACTICE NOTES
This Practice Note outlines retained EU law as it operated in 2021–23, setting out key definitions and concepts with pointers to the relevant provisions of the European Union (Withdrawal) Act 2018 (EU(W)A 2018). It further considers the overhaul of retained EU law and its re-labelling as assimilated law from 2024. Wider aspects of the EU(W)A 2018, together with the distinct arrangements and divergences for the UK’s devolved administrations, fall outside the scope of this Practice Note. Evaluation of particular instruments, provisions or rights, and whether they are retained, is likewise excluded.
what’s the difference?
Both “retained EU law” and “assimilated law” describe the residual body of domestic law that originally stemmed from the UK’s membership of the EU. The labels mark two phases in the domestic legal system’s adjustment to Brexit:
retained EU law was the former label for that body of law as it was
Public Law
PRACTICE NOTES
The Retained EU Law (Revocation and Reform) Act 2023 (REUL(RR)A 2023) received Royal Assent on 29 June 2023. Although less expansive than the initial proposal to disapply all retained EU law (REUL) by the end of 2023, it nonetheless delivers notable changes. This Practice Note outlines the impact of REUL(RR)A 2023, the reforms it introduces and the interpretation of assimilated law, the role of the courts, and how REUL(RR)A 2023 interfaces with the Withdrawal Agreement and the Trade and Co-operation Agreement (TCA) with the EU...
The European Union (Withdrawal) Act 2018 (EU(W)A 2018)
To understand the operation of REUL(RR)A 2023, one must return to the European Union (Withdrawal) Act 2018 (EU(W)A 2018). For background on EU(W)A 2018, see Practice Note: Brexit—key legislation explained. After the Brexit implementation period concluded on 31 December 2020, EU(W)A 2018 established a fresh category of domestic law—REUL. REUL
Public Law
PRACTICE NOTES
Rising cost pressures in running a defined benefit (DB) occupational pension have prompted a sharper focus on reducing financial risk and investment swings tied to these arrangements (often called ‘derisking’). The most complete form of de‑risking is a pension buy‑out, which shifts DB liabilities to an insurer. Yet buy‑outs can be costly, and moving to a DB superfund may offer a more economical route. Broadly, a DB superfund is an authorised vehicle to which DB schemes can transfer for a fee, thereby cutting off the employer’s responsibility to the DB scheme. Typically, the employer covenant is substituted with a capital buffer that the superfund can deploy if funding falls below a set threshold. For further details, see Practice Note: DB consolidation—what are DB superfunds? According to the DWP, the entry cost for a DB superfund is expected to be around 10% less than a
Pensions
PRACTICE NOTES
Practice Note
This Practice Note explores the moderated operation of the Transfer of Undertakings (Protection of Employment) Regulations 2006, SI 2006/246 (TUPE 2006) when insolvency arises. Significant elements of TUPE 2006 fulfilled the UK’s EU duty to give effect to Directive 2001/23/EC, the Acquired Rights Directive (ARD). Up to 1 January 2024, the pertinent provisions were classed as retained EU-derived domestic law under the European Union (Withdrawal) Act 2018 (EU(W)A 2018). From 1 January 2024, the Retained EU Law (Revocation and Reform) Act 2023 reclassifies such EU-derived domestic legislation as ‘assimilated’ law, reflecting the removal, in general terms, of EU interpretive effects (for example, EU law supremacy, directly effective rights, and the general principles formerly preserved by the EU(W)A 2018). For additional detail, see Practice Note: Assimilated law. This Practice Note also cites decisions of the Court of Justice of the European Union (CJEU). For
Employment
PRACTICE NOTES
Background—EU law in the UK Pre-exit day
The European Communities Act 1972 (ECA 1972) was enacted to implement the United Kingdom’s obligations, as a Member State, under the relevant EU treaties and to ensure adherence to EU law. Under ECA 1972, s 2(1), certain EU rights and obligations intended to have direct effect applied in the UK without the need for additional domestic legislation. This encompassed rights under the EU Treaties and EU regulations setting out detailed legal rules. Other forms of EU law took effect via UK regulations made under ECA 1972, s 2(2), or, in some circumstances, through separate Acts of Parliament. This pathway covered EU directives, which stipulate overarching aims or frameworks while leaving each Member State to make its own provision to secure the required legal outcome. In its operation within Member States, EU law is ‘supreme’.
Public Law
PRACTICE NOTES
Broadly speaking, tax applies to UK registered pension schemes in three different areas:
the tax treatment of member and employer contributions, including any repayment of member contributions
the tax treatment of assets held by the scheme, including the investment returns generated by those assets
the tax treatment of benefits paid out by the scheme
Where an individual participates in more than one registered scheme, the contributions paid to—and the benefits received from—each arrangement are combined and considered together when establishing that person’s overall tax liability.
This Practice Note concerns registered private sector pension schemes. Public sector pension schemes are predominantly governed by separate legislation. Their tax position is broadly similar, though not invariably the same, as that which applies to registered private pension schemes...
Pensions
PRACTICE NOTES
THIS PRACTICE NOTE RELATES TO OCCUPATIONAL PENSION SCHEMES
This Practice Note cites decisions of the Court of Justice of the European Union (CJEU). For direction on whether EU judgments bind courts in the UK, see Practice Note: Assimilated law—Assimilated case law.
VAT basics
The United Kingdom’s Value Added Tax (VAT) regime, originating in European law, is principally set out in the Value Added Tax Act 1994. VAT is a levy on consumer spending. A VAT-registered business must account to HMRC for VAT on the value of supplies of goods and services it makes, and therefore adds VAT to the amount it charges its customers for those supplies. That business may obtain credit for VAT it incurs on goods and services it uses. The VAT added to its prices is termed ‘output tax’, while VAT recoverable on its purchases is termed ‘input tax’. VAT only applies to
Pensions
PRACTICE NOTES
The UK’s formal withdrawal from the EU took effect at 11 pm on 31 January 2020 (exit day).
At that point, the withdrawal period under Article 50 TEU concluded, and the ratified Withdrawal Agreement, which set the legal terms of the UK’s departure, entered into force. On exit day, the ratified Withdrawal Agreement was released in the Official Journal of the European Union, together with the Political Declaration outlining the framework for the future relationship between the UK and the EU:
Agreement on the withdrawal of the United Kingdom of Great Britain and Northern Ireland from the European Union and the European Atomic Energy Community, OJ L 29 31.01.20, p 7-187
Political declaration setting out the framework for the future relationship between the European Union and the United Kingdom, OJ C 34 31.01.20, p 1-16
Exit day stood as a significant milestone, being the date on which the UK
Public Law
PRACTICE NOTES
This Practice Note explains how the Transfer of Undertakings (Protection of Employment) Regulations 2006 (TUPE 2006), SI 2006/246, influence an employer’s scope to amend contractual terms and conditions of employment.
TUPE—the pre-January 2014 position [Archived]—Variation of contract terms
For details of the position in cases where:
the relevant transfer under TUPE 2006 occurred before 31 January 2014; or
the purported variation was agreed before 31 January 2014 (or, if not agreed, it began to take effect prior to that date)
This Practice Note includes references to case law of the Court of Justice of the European Union (CJEU). For guidance on whether CJEU judgments are binding on UK courts, see Practice Note: Assimilated law—Assimilated case law. EU-derived legislation—such as much of TUPE 2006—enacted to fulfil UK obligations under EU law (for example, implementing Directive 2001/23/EC, the Acquired Rights Directive (ARD)) forms part of
Employment
PRECEDENTS
1 Background
1.1 This policy covers the [ trustees (‘the Trustees’) OR directors of [ insert company name ] (‘the Trustees’), acting in its role as corporate trustee ] of the [ insert name of pension scheme ] (‘the Scheme’).
1.2 Each Trustee has an obligation to act even‑handedly and to advance the aims of the Scheme, while considering the interests of the Scheme’s beneficiaries as a whole. Beneficiaries comprise [ active members, ] pensioners, deferred members, and those asserting rights through them, such as dependants.
1.3 The Trustees may, where appropriate, consider the interests of [ insert name of sponsoring employer ] (the ‘Employer’) as sponsor of the Scheme, so long as this does not cut across their fiduciary obligations to beneficiaries. Legal advice should be obtained if it is necessary to determine whether a distinct fiduciary duty is also owed to the
Pensions
PRECEDENTS
This Deed of Agreement is dated [ insert date ]
Parties
[ FULL NAME OF COMPANY ], a company registered in England and Wales with registered number [ insert company number ] whose registered office is at [ insert address ] ( Transferee )
[ FULL NAME OF COMPANY ], a company registered in England and Wales with registered number [ insert company number ] whose registered office is at [ insert address ] ( Transferor )
Background (A)
Further to the transaction to be implemented by [ insert reference to appropriate transaction document or description of transaction ], the parties acknowledge that there will be a transfer of [ insert description of business or services transferring ] from the Transferor to the Transferee, which this Agreement terms the Proposed Transfer, and they have entered into this Deed of Agreement ( Agreement )...
Employment
CHECKLISTS
This checklist reviews the employment law considerations that arise when carrying out a business reorganisation. It addresses initial planning points, whether a redundancy situation exists, ‘some other substantial reason’ (SOSR), how the employer may resist claims about dismissals, whether collective consultation duties are engaged, changes to contractual terms and conditions, and if a TUPE transfer applies. It proceeds on the basis that there is a restructure but the undertaking continues to operate at the same site and, therefore, no ‘place of work’ redundancy arises. For broader guidance, see Business reorganisations—overview and Practice Note: Implementing a business reorganisation—employment issues.
Initial considerations
Assess the composition of the project team and safeguard project documentation to:
preserve confidentiality and for consultation purposes (eg label all proposals as ‘subject to consultation’). See Practice Note:
Employment
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