Dual Use meaning

Hippodrome Casino Ltd v HMRC [2024] UKUT 27 (TCC) Under the core partial exemption rules, VAT on overheads that cannot be directly tied to either taxable or exempt outputs must be apportioned to work out the recoverable element. The default apportionment is the standard method, which is essentially based on turnover. At times, this approach will not yield a fair outcome that reflects how the costs are actually consumed. Where the standard method’s result is markedly at odds with a fair, ‘use’-based outcome, the standard method override (SMO) can be engaged. The taxpayer, Hippodrome, operated an entertainment complex offering a ‘Las Vegas style experience’. The venue extended over five floors and included spaces for live gaming, gaming machines, bars, a restaurant, lounges, conference areas and a theatre. Hippodrome made a blend of exempt supplies (connected to gaming) and taxable supplies (for example, receipts from the bar, restaurant and theatre). It incurred substantial amounts of VAT on its overheads...

The launch of OTSI is accompanied by legislative changes to the UK's sanctions enforcement framework via the Trade, Aircraft and Shipping Sanctions (Civil Enforcement) Regulations 2024, SI 2024/948. The most significant changes are as follows: OTSI gains authority to levy civil fines for certain breaches of trade sanctions. Penalties may reach £1 million per contravention, or 50% of the breach’s value if higher, and can be imposed on a strict liability footing. These reforms do not cover infringements involving the movement of goods across the UK’s borders, or those relating to military and dual‑use goods; such matters stay solely with HMRC under the existing criminal penalties regime. Nor do the new measures apply to violations of the Russian Oil Price cap or to internet‑related sanctions concerning Russia and Belarus. OTSI will take on selected trade licensing determinations, but only for stand‑alone prohibitions on supplying services. Prohibitions on services ancillary to goods‑related restrictions will remain the responsibility of the Export Control Joint Unit (ECJU)...

In this issue: Electricity and gas market regulation and licensing Networks and network connections Nuclear energy Air emissions, efficiency, and climate change International energy New and updated content Dates for your diary Trackers Energy law titles Daily and weekly news alerts Electricity and gas market regulation and licensing Electricity Code Modifications All current changes to the Connection and Use of System Code (CUSC), the Grid Code (GC), the System Owner—Transmission Owner Code (STC) and the Security and Quality Supply Standard (SQSS) are collated on NESO’s Modification Tracker. It clarifies each change’s purpose, highlights affected stakeholders, captures Panel views on prioritisation, and indicates its present position in the review process. For further information, see: Codes. Networks and network connections NESO announces closure of 'Gate 2 to Whole Queue' evidence submission window NESO confirmed the 'Gate 2 to Whole Queue' evidence submission window closed at 11:59 pm on 26 August 2025, with...

ARCHIVED: This Practice Note is archived and no longer maintained. It provided an overview of the principal legal developments anticipated to affect corporate lawyers in 2024 and is supplied for background purposes only. For ongoing monitoring of legal and regulatory changes on particular subjects, see: Corporate governance horizon scanning—2024 [Archived] National Security and Investment Act—progress tracker UK listing and prospectus regime reform—progress tracker SPAC tracker Dual class share structure tracker UK Listing Rules tracker Prospectus Regulation Rules tracker UK Prospectus Regulation tracker Disclosure Guidance and Transparency Rules tracker To follow key cases relevant to corporate practitioners, see: Case tracker—2024—Corporate [Archived] To monitor or pinpoint market activity, use the Market Standards deal analysis tool, which includes more than 5,000 summaries of listed company deals. Deeper analysis of current themes in corporate practice appears in the various Market Standards trend reports, as well as our mini‑trend and News Analysis articles. ...

This archived Practice Note This archived Practice Note distils the key legal developments anticipated to affect corporate lawyers during 2021 and beyond, and is reviewed and updated over the course of the year. Coronavirus (COVID-19) will remain a major consideration throughout 2021; in the first instance, see the Coronavirus (COVID-19)—legislation tracker [Archived] and the Practice Note: Coronavirus (COVID-19)—key issues for Corporate lawyers. Brexit-related developments will also continue; to monitor Brexit legislation, including statutory instruments, use the Brexit legislation tracker, and refer to the Brexit collection and Brexit timeline. To track legal and regulatory changes on specific themes, see: Corporate governance horizon scanning—2021 and beyond National Security and Investment Bill—progress tracker National Security and Investment regime—market practice tracker [Archived] UK listing and prospectus regime reform—progress tracker SPAC tracker Dual class share structure tracker Listing Rules tracker Prospectus Regulation Rules tracker UK Prospectus Regulation tracker EU Prospectus Regulation tracker (2001–2020) Disclosure Guidance and Transparency Rules tracker Transparency...

This Practice Note addresses the regime for permitted development in England. For guidance specific to Wales, see the Practice Note: Permitted development in Wales. Legal basis of permitted development rights Under section 57 of the Town and Country Planning Act 1990 (TCPA 1990), planning permission is necessary for ‘the carrying out of any development of land’. TCPA 1990, s 55(1) defines ‘development’ as comprising, for these purposes: the undertaking of building, engineering, mining, or any other operations in, on, over, or beneath land (see Practice Note: Operational development), or the making of any material change in the use of any buildings or any other land (see Practice Note: Material change of use) Section 58(1)(a) TCPA 1990 states that planning permission may be conferred by means of a ‘development order’. For these purposes, the Town and Country Planning (General Permitted Development) Order 2015, SI 2015/596 (the GPDO) constitutes such a development order made under that power. It enables particular...

Where an individual holds British citizenship as well as citizenship of an EU Member State and is arriving in the UK, the passport that should be used for entry is their British passport. This serves to confirm that they possess the right of abode in the UK in their capacity as a British national. See Q&A: What is the law that governs the entry of British citizens to the UK and in particular, what documentation they must provide to an immigration officer as evidence of their nationality? Comparable considerations are likely to arise for their admission to the EU Member State of which they are a national, subject to the domestic law of that state...