Anti-deprivation principle meaning

This table sets out, in reverse date order, significant cases in the evolution of the Ramsay anti-avoidance principle. It does not attempt to cover every decision touching on the principle. The focus is on the present: more recent rulings from lower courts are likelier to appear, as they indicate the latest judicial approach... For an overview of the Ramsay principle, see Practice Note: Ramsay as a guide to statutory construction. For comprehensive tracking of current (and recently completed) tax litigation, see the: Tax—cases tracker... Case name and citation Who won in the highest court? Facts in a nutshell Quote(s) from the judgment Comment The Tower One St George Wharf Limited [2025] EWCA Civ 1588 (judgment date 10 December 2025) — The government (in the Court of Appeal) — SDLT step-up scheme — the court held that ‘claim’ should be interpreted purposively, mirroring Rossendale’s treatment of ‘the person entitled to possession’...

ARCHIVED : This Checklist has been archived and is not maintained . This Checklist examines the effects of Brexit on commercial arbitration law and practice in England and Wales following IP completion day, ie the close of the transition or implementation period provided for in Article 126 of the Withdrawal Agreement 2020, which began on exit day (ie 11 pm on 31 January 2020, as defined in section 20 of the European Union (Withdrawal) Act 2018) and ends on IP completion day. IP completion day is defined as 31 December 2020 at 11 pm (pursuant to section 39 of the European Union (Withdrawal Agreement) Act 2020). On 24 December 2020, the European Commission and UK government announced an agreement in principle on the legal terms of the future EU-UK relationship. The Trade and Cooperation Agreement (TCA), together with associated agreements, was concluded at the eleventh hour, leaving little time to put in place the legal and practical arrangements needed to render the deal fully operational on 1 January 2021....

In this issue: Budgets and Finance Bills Companies and corporation tax International Funds Real estate tax Employment Taxes Individuals and income tax Energy and environment Anti-avoidance Daily and weekly news alerts New and updated content Dates for your diary Trackers Useful information Budgets and Finance Bills Spring Statement 2025 The Chancellor of the Exchequer is set to deliver her Spring Statement to Parliament on Wednesday 26 March 2025. Finance Bill 2025 to receive Royal Assent Royal Assent for the Finance Bill 2025 is expected on 20 March 2025, at which point it will be enacted as the Finance Act 2025. This comes after the Bill’s second and third readings in the House of Lords on 19 March 2025 and the usual bypassing of the committee stage. The House of Lords made no amendments to the Bill as received from the House of Commons. See: Finance Bill 2025...

Garipoglu and GKPay v The Financial Conduct Authority [2026] UKUT 121 (TCC) What are the practical implications of this case? This decision is of immediate and direct significance to financial services professionals who counsel clients confronted with FCA enforcement action and contemplating a reference to the Upper Tribunal. The judgment confirms a robust presumption that decision notices should be published once the reference proceedings have commenced. That presumption flows from the open justice principle, which covers documents in the context of proceedings and not only hearings, and from FSMA 2000, 391. Consequently, advisers should tell clients from the outset that the hurdle to prevent publication is a demanding one. The Tribunal was unconvinced that American Cyanamid supplies the correct framework for Rule 14 non-publication applications, concluding instead that the balancing exercise starts with the scales already heavily tilted towards publication. The case also supplies clear guidance on evidence...

In this issue: Key developments UK immigration control: how it works Sponsored work Family routes Long residence, discretion and human rights EU law rights and EU Settlement Scheme Challenging immigration decisions and enforcement Preventing illegal working Citizenship applications Daily and weekly news alerts New and updated content Latest Q&As Key developments Future developments—Immigration calendar Our Immigration calendar highlights key upcoming developments for business immigration advisers. UK immigration control: how it works Home Office confirms eVisas will replace all vignettes in 2026 The Home Office has amended its eVisa guidance to state that from 12 January 2026, most recipients of visit visas and some other routes will get both an eVisa and a vignette. Those issued a valid UK vignette before that date will be able to retrieve their eVisa through their UK Visas and Immigration account. The guidance also confirms that later in 2026, vignettes will be discontinued...

Ramsay principle—further developments Lexis+® UK Tax thanks Nigel Doran of Macfarlanes LLP for comments on an earlier draft of this Practice Note; nevertheless, the opinions expressed are those of Lexis+® UK Tax. The Note has since been reviewed and updated by Aparna Nathan, KC, Devereux Chambers. It examines themes arising from cases where the courts have deployed the Ramsay principle to adopt a realistic assessment of the facts. For an introductory overview of the Ramsay principle, see Practice Note: Ramsay as a guide to statutory construction. The way in which the courts have approached Ramsay where transactions comprise a sequence of steps intended to operate together to secure a particular tax outcome is addressed in Practice Note: Ramsay and composite transactions. This Practice Note considers further developments that have emerged as the courts have explored how that approach should be applied across varying circumstances...

Section 7 of the Bribery Act 2010 (BA 2010) introduced a corporate criminal offence of failing to prevent bribery. A defence is available where a commercial organisation can show it had adequate procedures in place to prevent it. The Ministry of Justice (MoJ) has published guidance on the procedures organisations should adopt to prevent bribery, framed around six principles. These principles are not prescriptive; they are designed to be flexible and outcome-focused. Bribery prevention measures should be proportionate to the organisation’s risk exposure. Once established, they should be monitored, reviewed and evaluated, a point reinforced by MoJ principle 6—Monitoring and review. This How to guide sets out some of the ways organisations can monitor, review and evaluate their anti-bribery and corruption procedures. Importance of monitoring systems Effective monitoring and review are vital to the long-term sustainability of an organisation’s anti-bribery and corruption programme and to its capacity to demonstrate adequate operating procedures. Principle 6 of the MoJ guidance provides that organisations should monitor and review procedures intended to...

The Ministry of Justice (MoJ) guidance for commercial organisations on preventing bribery is centred on six principles. These are not prescriptive; they are intended to be flexible and focused on outcomes. Bribery prevention procedures should be proportionate to the level of risk the organisation faces. Accordingly, the measures adopted to deliver an organisation’s anti-bribery policies ought to be designed to: mitigate identified risks, and prevent deliberate unethical conduct by associated persons Communicating policies and procedures to staff at every level, and providing training on their practical use, is a vital element. This is reinforced by MoJ principle 5 on Communication (including training). This Practice Note outlines ways to train staff and raise awareness of anti-bribery and corruption issues. Top-level commitment A consistent theme in the MoJ guidance is the importance of commitment from the top. Effective leadership in preventing bribery will take different forms that are suitable for, and proportionate to, an organisation’s size, management structure and particular circumstances...