Controlled Area meaning

A company incorporated outside the UK will be UK tax resident under the UK’s domestic residence rules if its central management and control is exercised in the UK. While a few overseas-incorporated companies may intentionally seek UK tax residence, many will not. This Checklist: sets out key principles for the board of a non-UK incorporated company to follow to minimise the chance that it becomes centrally managed and controlled-and therefore tax resident-in the UK; it can act as a prompt for directors applies to non-UK incorporated companies with UK connections that create a risk of UK tax residence, for example a non-UK incorporated company: with one or more directors who are UK tax resident with shares or debt securities quoted on a recognised UK stock exchange, such as the Main Market of the London Stock Exchange, or admitted to trading on a UK recognised growth market, such as AIM with a UK permanent establishment (PE) and significant...

This table has been archived and is not maintained. As set out in Old CFC rules-exceptions from the CFC rules-excluded territories and CFC rules-entity level exemptions: excluded territories, controlled foreign companies (CFCs) located in specified places (the excluded territories) may avoid a CFC charge when particular criteria are satisfied. The roster of territories and the qualifying tests differ under the new CFC rules applying to accounting periods beginning on or after 1 January 2013, compared with those relevant to earlier periods. This table arranges, alphabetically, the territories that feature under at least one of the old or new excluded territories (or countries) exemptions, and shows how each is treated by both frameworks. Its aim is to help a tax adviser determine how the position has shifted for CFCs established in any territory named. The new regime, together with how its conditions vary from the former regime, is described more fully in CFC rules-entity level exemptions: excluded territories. A brief outline of the changes appears below the table. The status...

Compulsory liquidation Provide a certified court interlocutor ordering winding up and naming the liquidator, plus certified proof of appointment: creditors’ resolution, contributories’ resolution with the liquidator’s certificate on the creditors’ meeting, or a court order. Creditors’ voluntary liquidation Include a certified general meeting winding‑up resolution and either the creditors’ resolution appointing the liquidator or a court order. If moving straight from administration, add a certified, administrator‑signed and Companies House‑stamped form 2.25B (Scotland). Members' voluntary liquidation Supply a liquidator/secretary certificate that a solvency declaration was filed, and a certified general meeting resolution appointing the liquidator. Checking the appointment Irregularities do not invalidate acts, but absence of appointment does—so verify appointment and any limits on Schedule 4 powers; in compulsory cases powers are court‑controlled and creditors or contributories may apply. Joint liquidators Confirm power to act severally; otherwise all must execute sale documents. ...

Alrubie v Chelsea Football Club Ltd and another [2025] EWHC 541 (Comm) What are the practical implications of this case? This decision will particularly interest arbitration practitioners and professionals working in sports clubs, and could equally concern other organisations whose members are controlled by association rules. Commonly, those participating in professional sports clubs accept, by reason of their membership, that they are bound by the club’s rulebook and by the regulations of any national and worldwide governing bodies. Such regimes routinely incorporate arbitration agreements, owing in part to the confidentiality of arbitral proceedings, which protects against undesirable public attention, and in part to the ability to appoint arbitrators with specialist knowledge of the sport’s rules and industry practices. The case clarifies that these rules may have ‘horizontal’ contractual effect between members, as well as ‘vertical’ effect between each member and the governing body, notwithstanding the absence of any express bilateral agreement between members. It underlines how membership-based governance can, through the acceptance of rulebooks, generate binding obligations that...

AI regulatory ‘sandboxes’ On 21 October 2025, the technology ministry set out plans to establish AI regulatory ‘sandboxes’ aimed at spotting and removing regulatory obstacles across healthcare, professional services, transport, and robotics within advanced manufacturing. These sandboxes permit specific rules to be temporarily relaxed or adjusted for a set period inside secure, controlled trial environments designed for testing. Nonetheless, the announcement makes it clear that certain areas sit outside the sandbox, including: consumer protection and safety requirements fundamental rights protections for workers intellectual property rights...

In this issue: Education Social care Public procurement Planning Governance Children's social care Pensions Social housing Healthcare Licensing Daily and weekly news alerts New and updated content Education Supreme Court holds that statutory religious education and collective worship in Northern Ireland school breached human rights (JR87 and another for Judicial Review (Appellant)) In In the matter of an application by JR87 and another for Judicial Review (Appellant), the Supreme Court unanimously upheld the appeal advanced by a schoolgirl, JR87, together with her father, against the Department of Education (Northern Ireland). The court determined that delivering religious education and conducting collective worship in Northern Ireland’s controlled schools, as required by the current statutory scheme, violated their rights under Article 2 of Protocol 1 (A2P1) to the European Convention on Human Rights, when read in conjunction with Article 9 ECHR. Victoria Dennis, Educational Law Solicitor at Doyle Clayton, has offered observations on the...

CASE HUB See more, timeline, commentary and connected cases. Case facts European Commission merger inquiry under Article 14(1) EUMR into inaccurate or misleading information supplied by KKR during the Commission’s 2024 review of KKR’s acquisition of NetCo. Latest developments On 24 July 2025, the Commission opened its investigation. Parties KKR & Co. Inc (KKR): Headquartered in the US, KKR is a global investment firm providing alternative asset management alongside capital markets and insurance services. NetCo: Based in Italy, NetCo is a newly established company that comprises FiberCop—presently jointly controlled by KKR and TIM—as well as TIM’s primary and backbone fixed-line network...

Water pollution Polluted water can kill fish and other aquatic life, harm habitats, threaten drinking supplies, lower water quality and foul beaches. Many kinds of contaminant can enter waters—chemicals, microplastics, petrol, oils and fats, ammonia in sewage, mine waste, nitrates from farming and solid waste. Definitions of water ‘Controlled waters’ Relevant territorial waters (seawater to three nautical miles) Coastal waters (eg tidal waters) Inland freshwaters (rivers, streams, watercourses, lakes and ponds) Groundwaters (water stored in rock layers beneath soil) Section 104 of the Water Resources Act 1991 (WRA 1991) ‘Surface water’ Inland waters (all standing or flowing surface water, except groundwater) Transitional waters (partly saline estuaries substantially influenced by freshwater flows) Coastal waters (water up to one mile seaward) The Water Environment (Water Framework Directive) (England and Wales) Regulations 2017, SI 2017/407, Sch 1 ‘Groundwater’ — all water below the ground surface...

FORTHCOMING CHANGE relating to UK transfer pricing: At Budget 2025, the government confirmed that it intends to move ahead with a new duty on in‑scope multinationals to submit annual information regarding cross‑border related party transactions and dealings for accounting periods starting on or after 1 January 2027. The detailed rules for the new ‘International Controlled Transactions Schedule’ (ICTS) are expected to be formally issued for technical consultation during spring 2026. A consultation on this measure ran from April through to July 2025. See News Analysis: Budget 2025—Tax analysis—International. This Practice Note reviews the UK transfer pricing rules as they apply to chargeable periods (referred to in this Practice Note for ease and convenience as ‘accounting periods’) commencing before 1 January 2026. Note that the Finance Act 2026 introduced a range of reforms to the UK’s transfer pricing regime, most of which apply for accounting periods beginning on or after 1 January 2026, subject to specified transitional provisions. For wider background on transfer pricing, see Practice Notes: Transfer pricing—what is...

Insert the following definitions as new definitions into clause 1 of Precedent: Share purchase agreement—pro-seller—individual sellers—unconditional—long form: 1 Definitions and interpretation Sanctioned Activity • any conduct subject to sanctions set by a Sanctioning Body; Sanctioning Body • the UK, USA, EU and any other relevant authority imposing/administering sanctions; Sanctioned Entity • any person or entity that is, or is owned/controlled (directly or indirectly, per Sanctions Laws) by, a party sanctioned or listed by a Sanctioning Body; Sanctions Laws • all applicable law on Sanctioned Activities binding any Party or this Agreement’s performance; Sanctions Policy • the Sellers’ sanctions policy in Appendix [ insert Appendix number ], as updated and notified to the Buyer; 1.2 The Sellers and the Group Companies, as at the date of this Agreement and throughout its term: are not Sanctioned Entities; have not been notified of any investigation into a Sanctioned Activity; are unaware of Business circumstances that could give rise...

Insert the following definitions as new definitions into clause 1 of Precedent: Share purchase agreement—pro-buyer—corporate seller—conditional—long form: 1 Definitions and interpretation Sanctioned Activity: activity subject to a Sanctioning Body’s sanctions. Sanctioning Body: United Kingdom, United States of America, European Union, and any other authority administering sanctions. Sanctioned Entity: any person or entity that is, or is owned or controlled (directly or indirectly) by one that is, sanctioned or on a designated list of a Sanctioning Body; ‘owned or controlled directly or indirectly’ has the meaning in Sanctions Laws. Sanctions Laws: all law on a Sanctioned Activity binding either Party or the Agreement’s performance. Sanctions Policy: the Seller’s sanctions policy in Appendix [insert Appendix number], as updated and notified to the Buyer. is not a Sanctioned Entity; has not been notified of any Sanctioned Activity investigation; is unaware of Business circumstances likely to prompt such investigation; shall comply with Sanctions Laws and the Sanctions Policy; ...

1 Definitions and interpretation 1.1 Within this Agreement: Affiliate – refers to any entity that, whether directly or indirectly, Controls, is Controlled by, or is under shared Control with, another entity; Business Day – means any day other than a Saturday, Sunday, or a bank or public holiday in Scotland; Control – signifies [ the beneficial ownership of more than 50% of a company’s issued share capital, or the lawful power to direct, or to cause the direction of, the company’s management OR has the meaning assigned in the Corporation Tax Act 2010, s 1124 ], and Controls and Controlled shall be construed accordingly; Dispute Notice – has the meaning set out in clause 2.2; Force Majeure – has the meaning set out in clause 6.1...

This query addresses what is required for a notice to quit to be effective. In general, such notices are controlled by common law principles that have developed over time. There are, however, situations in which service is not permitted (for instance, where a residential tenancy benefits from the Housing Act 1985 (HA 1985) or the Housing Act 1988 (HA 1988)) and circumstances where a particular format is mandated (for example, where a business tenancy enjoys the protection of the Landlord and Tenant Act 1954 (LTA 1954), the giving of a notice under LTA 1954, s 25 being comparable to a notice to quit, albeit with significant distinctions in important respects when compared)...

What is the waste duty of care? Under section 34(1) of the Environmental Protection Act 1990 (EPA 1990), businesses are required to handle controlled waste safely and dispose of it lawfully. This obligation is called the waste duty of care. Controlled waste covers household, industrial and commercial waste, and anything of that kind. In brief, the duty means waste holders must: ensure their waste goes to a suitably permitted facility ensure anyone managing their waste complies with permit conditions prevent the escape of waste transfer waste only to a registered carrier or authorised permit holder provide a written description of the waste when it is transferred Failure to meet these duties is an offence under EPA 1990, s 34(6), and is punishable: on summary conviction, by a fine not exceeding the statutory maximum on conviction on indictment, by a fine Who does the waste duty of care apply to?...

For this Q&A, it is assumed that the lighting apparatus is intended to illuminate the highway, and that the local council is, in addition, the highway authority as well for these purposes...