Disbursements meaning

Note: As of 1 October 2023, the CPR has been updated to broaden the scope of fixed recoverable costs. These changes apply where the cause of action arises on or after 1 October 2023 (typically the accident date). For the version of Part 45 that applied before 1 October 2023, see: Can more than fixed costs be recovered? London weighting A 12.5% uplift to fixed costs applies if the claimant resides or works, and the instructed solicitor practises, within one of the London areas identified in CPR 45. Other circumstances For direction on other situations where recovery beyond fixed costs may be possible, see Practice Note: Fixed costs in road traffic accident claims. Children Distinct fixed costs apply to infant approval hearings, known as Type C fixed costs. The schedule for fixed costs under the Pre-Action Protocol for Low Value Personal Injury Claims in Road Traffic Accidents (the RTA protocol) appears at Table 10 in CPR PD 45. See Practice Note: Fixed costs in...

This Checklist is illustrative rather than comprehensive and will not anticipate every scenario in every deal. It sets out the principal actions and issues to review when representing a landlord in relation to a tenant’s request for a licence to assign. It proceeds on the basis that the tenant holds a rack rent lease of commercial premises. Undertaking for costs If the lease or the Heads of Terms place the landlord’s consideration costs on the tenant, seek an undertaking from the tenant’s solicitors covering the landlord’s legal and surveyor fees (plus VAT and disbursements), regardless of whether the assignment proceeds and irrespective of whether consent is given. Ensure your estimate is adequate, or expressly retain the right to uplift the sum if the case becomes unusually complex or drawn out. Assess whether the undertaking should also include any superior landlord’s charges, where relevant. Does the lease permit assignment? Review the lease’s alienation clauses to confirm whether assignment is allowed and, if so, the conditions attached. Where...

This Checklist should be considered in conjunction with Practice Note: Instructing an expert Precedent: Letter of instruction to own expert (with drafting notes) Civil Justice Council Guidance for the instruction of experts in civil claims (from 1 December 2014) This Checklist assumes Proceedings have begun and permission to adduce expert evidence under CPR 35.4 is in place The expert is a witness (not an adviser), is not a single joint expert, and exchange is simultaneous Fees are not contingent and the party is not publicly funded Core confirmations Adherence to CPR 35, PD 35 and the Guidance; independence, impartiality and proportionality; no conflict Operate only within expertise and acknowledge limits; understand sanctions and liabilities Timetable is realistic; immediate notice of any revised opinion; collaborate on questions, meetings, joint statements and hearings Data protection issues The expert has considered the UK GDPR and the Data Protection...

Common fees For most UK work visa applications, statutory charges account for most of the overall outlay, typically far surpassing the professional fees paid to immigration specialists for guiding applicants through the process. Government fees may include: the visa application fee the Immigration Health Surcharge (IHS) the Certificate of Sponsorship (CoS) fee the Immigration Skills Charge (ISC) optional services to streamline and expedite the visa process By law, the ISC is the only government charge that employers cannot pass on to the visa applicant. Other disbursements can include translation costs, tuberculosis screening, English language testing, or obtaining criminal record certificates. Many of these relate to mandatory stages of the visa process and can mount up quickly, so employers should take a holistic view before deciding who will be responsible for these extra costs. The level of cost assistance provided Some employers may already have well-established policies to guide them. These could range from the...

Countrywide Partners Ltd v HMRC [2026] UKFTT 357 (TC) HMRC served the appellant with a stop notice over a contractor loan arrangement for which it had been tagged as the promoter and given a scheme reference number. Despite the notice, the appellant continued to produce payslips, process salary and loan disbursements, and file RTI returns for users of the scheme. HMRC determined these steps amounted to the ongoing organisation and management of arrangements, and levied a £1m penalty under FA 2014, Sch 35, being £100,000 plus £5,000 in respect of each of 180 users...

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This Practice Note sets out the particular rules governing VAT on costs that fall to be the subject of either summary or detailed assessment before the High Court. The applicable provisions are contained in CPR PD 44. Entitlement to This is addressed at CPR PD 44, para 2.3 through to CPR PD 44, para 2.6. The party seeking recovery of costs bears responsibility for ensuring that VAT is claimed only if, and only to the extent that, it cannot recover from HMRC the VAT it has incurred (CPR PD 44, para 2.4). if the VAT is recoverable from HMRC, it should not be included in a claim for costs if only a proportion of the VAT is recoverable from HMRC, include only that proportion which is not recoverable from HMRC in the claim for costs The legal adviser’s VAT registration number must appear in a prominent position at the head of every statement, bill of costs, fee sheet, account or voucher...

The official receiver (OR) is designated as trustee in bankruptcy (trustee) or as liquidator to manage and investigate every bankruptcy and court-ordered winding up, including those of partnerships. The Secretary of State or the creditors may, in place of the OR, appoint an insolvency practitioner (IP) to act as trustee for personal insolvencies or as liquidator for corporate cases. Under the Insolvency Regulations 1994, SI 1994/2507, as amended (the Regulations), the OR or IP, as appropriate, is obliged to pay into the (ISA) any funds they receive while administering all bankruptcies and compulsory liquidations. Before 1 October 2011, sums from voluntary liquidations could also be lodged in the ISA; now, only unclaimed dividends in a voluntary liquidation may be paid into the ISA. Likewise, unclaimed dividends arising in an administration or an administrative receivership may be paid into the ISA once the company has been dissolved. The Regulations also permit payments out of the ISA for disbursements, expenses and distributions to creditors and, in a liquidation, to contributories, or, in...

This Practice Note summarises what the SRA Accounts Rules (Accounts Rules) require in relation to receiving and transferring costs, and mirrors the SRA’s supporting guidance: SRA, Helping you keep accurate client accounting records. Money received or held in respect of unbilled fees or disbursements There is a defined meaning of client money. It includes funds you hold or receive towards your fees and any unpaid disbursements where these are received before you issue a bill for them. The SRA elaborates in separate guidance: ‘client money is money of any currency that is received and held as cash, cheque, draft or electronic transfer by a firm when they are providing legal services’. Examples include amounts for the firm’s fees, and any outstanding expert fees, received before a bill has been sent to the client for those sums. Where money held or received for unpaid disbursements is client money, it follows that money held or received in respect of disbursements already paid is office money. The general...

1 Legal costs 1.1 The legal costs of [ insert brief description of services, eg obtaining a grant of probate and distributing an estate ] consist of [ two OR three ] principal elements: our fees; outlays we pay on your behalf (often referred to as disbursements) [ ; OR . ] [ costs you may need to pay to another party. ] 1.2 Our charges We apply a fixed-fee structure [ of £[ insert price excluding VAT ] OR ranging between £[ insert price excluding VAT ] and £[ insert price excluding VAT ] depending on [ insert description of the factors that will dictate where in the fixed price range your fees will fall, eg the value and complexity of your matter ] ] . [ If a matter or transaction does not reach completion, we reserve the right to charge for the work undertaken, using our standard charging rate of £[ insert rate...

INSOLVENCY ACT APPLICATION NOTICE Case No: [ insert case number ]. Court: High Court (Business and Property Courts, Insolvency and Companies List (ChD)) OR Business and Property Courts in [ insert location ] OR County Court at [ insert location ] (Business and Property Work). In the matter of [ insert company’s name ] and the Insolvency Act 1986. Parties: [ Insert Applicant(s) ] v [ Insert Respondent(s) ]. Under IR 2016 r 18.23. Parties and addresses: Applicants [ names/addresses ]; Respondents [ names/addresses ]. Application relates to [ details ]. Judge: [ level ]. Venue: [ court/hearing centre ]. Ref: [ number ]. Orders sought: Fix remuneration at £[ insert sum ] plus VAT; disbursements £[ insert sum ]. Costs to be an expense of the [ liquidation/administration ]. Any further order or relief the court considers appropriate. Grounds: witness statement of [ name ], dated [ date ]. Service/notice: [ names/addresses, if any, or none ]. Address for...

1 Legal costs There are [ two OR three ] key components to the legal costs for [ insert brief description of services, eg obtaining a grant of probate and distributing an estate ]: our fees; expenses we must settle on your behalf (often called disbursements) [ ; OR . ] [ costs that you may have to pay another party. ] Our charges Our hourly rate[s] for [ insert brief description of services ] [ is OR are ] £[ insert single hourly rate or list the rates for different fee earners ]. Typically, this kind of work requires [ insert range of hours ] hours to conclude. Accordingly, the average total of our fees will be £[ insert cost range ]...