Powered by Lexis+®
Jurisdiction(s):
United Kingdom
Related Content
CASE STUDY

“The forms and precedents section is essential so that I can quickly and easily look up provisions to include in templates or bespoke project contracts.”

RWE

Access all documents on ATO

ATO meaning

Published by a LexisNexis Energy expert
What does ATO mean?
ATO (authority to Operate) describes the formal approval given by a competent organisation (for example, a government department, regulator or senior risk owner) allowing a defined system, service or facility to go live and operate. In contracts, the “holder” is the supplier or operator to whom the approval is issued for the specified scope. ATO is not usually a statutory term. It is a descriptive expression arising from government security and risk-management practice (including NCSC guidance and sector policies, notably in defence and wider public sector). It is often treated as part of, or alongside, security accreditation or go‑live authorisation. Key features: - Scope- and environment-specific; commonly time-limited and conditional. - Dependent on maintaining agreed controls and assurance (for example, security cases/RMADS or equivalents, penetration test results and data protection impact assessments). - Can be withheld, suspended or withdrawn if conditions are not met or risk changes. Typical contractual issues: - Responsibility for obtaining and maintaining ATO; evidence, audit and incident-reporting obligations. - Customer dependencies (information, environments, approvals). - Consequences of delay/refusal (impact on milestones, payments, liquidated damages or termination). Usage is broadly consistent across England and Wales, Scotland, Northern Ireland and Ireland, though the approving body and detailed policy framework vary by sector and organisation.
Speed up all aspects of your legal work with tools that help you to work faster and smarter. Win cases, close deals and grow your business–all whilst saving time and reducing risk.

View the related News about ATO

NEWS
Irish High Court dismisses claim to recover £56m to satisfy ATO AU$29m assessment; foreign revenue rule applies; double tax treaty and 2011 tax assistance convention give no enforcement power

Ireland’s High Court ruled on 27 May 2024 that seeking to reclaim monies paid by Redefine Australian Investments Inc (Redefine Australia) to its lender — Redefine Cyprus, a subsidiary of Brightbay Real Estate Partners Ltd based in the Isle of Man — would in effect require Ireland to give effect to a foreign state’s tax laws, something barred by both case law and the common law. Justice Rory Mulcahy recorded that Redefine Australia was established in 2009 to acquire property securities from an Australian property fund. The company, incorporated in Ireland, obtained a £100m loan from Redefine Cyprus to pursue that objective. Under the loan terms, Redefine Australia was to remit 100% of its adjusted net income as interest, ensuring it generated no profit and would therefore not be liable for Australian capital gains tax. The investments performed, and Redefine Australia returned £56m in total...

Read More Right Arrow