End user meaning

The Financial Conduct Authority’s (FCA) Consumer Duty The Financial Conduct Authority’s (FCA) Consumer Duty sets a high bar for the care firms must deliver to retail customers. It has applied to new and existing products and services open to sale or renewal from July 2023, and to closed-book products and services from July 2024. The FCA continues to release materials to support firms with implementing and embedding the Consumer Duty. This timeline summarises publications and developments connected to the Duty. The Duty comprises high-level, outcomes-focused requirements that apply to firms operating in retail markets for regulated financial services and products. It covers all firms involved in the creation, provision, operation, marketing, or distribution of products and services offered to retail customers—whether or not a direct customer relationship exists with the end user. For fuller information on the FCA’s Consumer Duty and its constituent parts, see Practice Note: The FCA Consumer Duty—essentials and checklists: The FCA Consumer Duty Checklist—implementation and The FCA Consumer Duty Checklist—information sharing in...

Checklist This Checklist sets out key provisions commonly included in a mobile virtual network operator (MVNO) agreement, under which a mobile network operator, as Supplier, provides wholesale access for resale to the MVNO’s own retail customers. It focuses on provisions specific to this type of contract. See also the Precedent: MVNO agreement. Definitions Agreement – the MVNO agreement between the MVNO and the Supplier for the provision of the Services End-User – a customer of the MVNO IPR – intellectual property rights MVNO – mobile virtual network operator, the customer in the Agreement Services – the wholesale network services provided to the MVNO by the Supplier Supplier – the mobile network operator supplying network services to the MVNO The third column can be used to capture observations or comments as the Checklist is completed. General terms and conditions ☐ Consider the term. The term typically reflects the level of bespoke development and investment...

This Checklist sets out the points to address when preparing a mobile app end-user licence agreement (EULA) for distribution via an app store. For template EULAs, see Precedents: Mobile app end-user licence agreement (EULA)—generic; Mobile app end-user licence agreement (EULA)—for Apple App Store; Mobile app end-user licence agreement (EULA)—for Google Play. The third column can be used to capture observations or comments as you work through the Checklist... Checklist ☐ Take instructions Further information: Take instructions to understand the app’s features and functionality that may influence the EULA. See below for specific requirements for features such as augmented reality. ☐ Identify the relevant app store’s requirements ☐ Apple App Store: ensure the EULA includes Apple’s minimum terms Further information: Apple offers a default EULA, but allows app providers to upload their own, provided Apple’s minimum terms are incorporated. See Precedent: Mobile app end-user licence agreement (EULA)—for Apple App Store. ☐ Google...

In this issue: 2025 end of year round-ups and what to look out for in 2026 Lending Security Aviation finance Trade and commodity finance Debt capital markets Derivatives Cryptoassets Daily and weekly news alerts New and updated content Useful information 2025 end of year round-ups and what to look out for in 2026 Which milestones mattered for lending lawyers in 2025, and what should they anticipate in 2026? News Analysis: What were the key developments for lending lawyers in 2025 and what’s coming up in 2026? assembles the headline changes from 2025 and explores how they could develop further in 2026. Topics span asymmetric jurisdiction clauses, execution of multi-party deeds, the Economic Crime and Corporate Transparency Act 2023, the National Security and Investment Act 2021, assignments, undue influence, security trusts, aviation finance and shipping finance. What were the key developments for Debt Capital Market lawyers in 2025 and what’s coming up in...

Purkiss (as liquidator of Ethos Solutions Ltd) v Kennedy and others [2024] EWHC 1081 (Ch) What are the practical implications of this case? This judgment clarifies the scope of IA 1986, s 423 and confirms that tax avoidance, standing alone, is not an unlawful purpose. The respondents received monies they should not have obtained by joining a failed tax avoidance arrangement; yet, without additional evidence, IA 1986, s 423 was not the appropriate avenue to recover those sums What was the background? The Company was an umbrella enterprise established in 2008 that promoted and operated a tax avoidance scheme (the Scheme) intended to enable self‑employed participants to avoid paying income tax and national insurance contributions (NICs) on their earnings. Under the Scheme, individuals who had supplied services to an end user as consultants or independent contractors became employees of the Company and then delivered their services to the end user through the Company. Most of their remuneration was routed by the Company to an offshore employee...

Glaser Kc and another v Atay [2024] EWCA Civ 1111 What are the practical implications of this case? The decision offers clear guidance on which provisions fall within CRA 2015, Pt 2 and the way the courts assess whether a consumer term is unfair. It highlights the severe consequence of an unfair term being unenforceable and the possibility that, under an entire obligation arrangement, no fee is recoverable even if some work has been undertaken. It is a prompt for all legal professionals to take care and exercise caution when preparing their own agreements and those for clients where the end-user is a consumer; additionally, advisers should remain alert to potential unfairness points when acting for consumers. The ruling must be read in the context of its particular facts. The court underlined that the global fee here was distinct from the traditional brief fee model—sometimes payable in stages—and refreshers. Therefore, the outcome does not prohibit terms that ‘fairly balance’ counsel’s need to manage their diaries with the client’s...

FORTHCOMING CHANGE relating to the future withdrawal of DST : Following OECD-led talks that produced a political accord on a two‑pillar solution in October 2021, the UK reached an understanding with the US, Austria, France, Spain and Italy to move away from DST towards the new global tax regime, using a transitional DST credit system. Under the arrangement, the UK would retain DST receipts until Pillar One became operational and, once in force, companies could credit against future UK corporation tax the difference between DST paid from January 2022 and the amount that would have arisen had Pillar One applied instead. In exchange, the US, which regards digital services taxes as discriminatory towards US companies, agreed to withdraw proposed retaliatory tariffs on certain US imports from the other five countries, and undertook not to pursue additional trade measures against those states because of their digital services taxes until the interim period concluded. This understanding was subsequently extended by all six countries to 30 June 2024, from an original end...

This Practice Note considers the following commercial and legal issues arising from the use of free and open source software: What is free and open source software? History Upstreaming and forking Free and open source licences Distribution of modified works (and the reciprocal effect) Linking and incorporation Software as a service (SaaS) Compliance requirements Licence incompatibility Bare licence or contractual licence Patents Trade marks Corporate transactions Software bill of materials Software licensing to the end user Enforcement Free and open source software (sometimes called ‘FOSS’) is a collective term for software released under a licence granting recipients the rights to use, adapt, and share it—whether unchanged or modified—without fees or royalties, with the source code made available. In contrast, the software licences most familiar to lawyers may seek to stop the licensee from accessing source code, using the software across multiple users, locations or computers, and from making and...

Introduction This Practice Note sets out the principal UK tax and legal issues that can arise where an end user intends to provide shares, share options or other forms of equity to an individual in another jurisdiction who is engaged under an arrangement with an employer of record or a professional employer organisation. It looks at both perspectives: a UK end user offering equity to people overseas, and a non-UK end user granting equity to individuals situated in the UK. In every case, the particular rules and regimes of the relevant overseas territories must also be assessed. For a template that an end user can use to grant a share option to an individual engaged via an employer of record arrangement, see Precedent: Standalone unapproved share option agreement for a worker engaged via an employer of record. What is an employer of record structure? ...

PLEASE READ THE TERMS OF THIS LICENCE CAREFULLY This legally enforceable agreement is between you (the ‘Licensee’) and us (‘[ INSERT LICENSOR COMPANY NAME ]’, ‘Licensor’, ‘we’ or ‘us’). It grants you a licence (the ‘Licence’) for the [ INSERT NAME OF SOFTWARE (INCLUDING THE VERSION AND LATEST RELEASE NUMBER AND A BRIEF DESCRIPTION IF REQUIRED) ], together with any complimentary Updates, Upgrades, patches, fixes or workarounds issued by the Licensor under this Licence, and all related data, media or documents (collectively, the ‘Software’). For clarity, this Licence does not constitute a sale of the Software; we remain the sole and beneficial owners of the Software at all times. BY SELECTING ‘ACCEPT’ AT THE CONCLUSION OF THIS LICENCE, YOU CONFIRM THAT YOU AGREE TO THE TERMS BELOW, WHICH WILL BIND YOU AND ANY AUTHORISED LICENSEES WHEN ACCESSING, DOWNLOADING OR USING THE SOFTWARE. PLEASE PAY SPECIAL ATTENTION TO THE LIMITATIONS OF LIABILITY SET OUT IN CLAUSE 10. THIS IS A BUSINESS-TO-BUSINESS LICENCE AND IS NOT INTENDED FOR CONSUMERS. YOU SHOULD...

PLEASE READ THE TERMS OF THIS AGREEMENT CAREFULLY This is a legally enforceable contract (the AGREEMENT) between you (the Customer) and [ INSERT SUPPLIER COMPANY NAME ], whose registered address is [ ADDRESS OF SUPPLIER ] (being the Supplier, we or us). It grants to you the right to use and to access [ INSERT NAME OF SOFTWARE (INCLUDING THE VERSION AND LATEST RELEASE NUMBER AND A BRIEF DESCRIPTION IF REQUIRED) ], along with any Updates, Upgrades, patches, fixes or workarounds made available by us, as well as any data, media or documents connected with it (together, the Subscribed Services). By selecting ‘ACCEPT’ at the end of this AGREEMENT, you agree to and accept the terms set out below, which will be binding on you and on any of your Authorised Users when they access or use the Services. Please note, in particular, the limitations on liability imposed at clause 15 of this AGREEMENT. This is a business‑to‑business AGREEMENT and is not to be entered into by consumers....

We are [ app provider’s name and address ], who built [ app name ] (called the ‘app’ below). You must be at least [ 13 ] years of age and live in the UK to use the app. By installing the app, you accept the terms of this legally binding agreement. Please read it alongside our privacy policy before you install and use the app. Only download or get the app if you have read the rules and consent to them. If you do not accept these terms, we will not permit you to use the app and you should therefore not install it. 1 This agreement 1.1 We licence you to download and use the app if you follow all the rules set out in this agreement. The licence includes the following: 1.1.1 is solely for you personally (and any other person the app store allows you to share the app with) and for non-business use; 1.1.2 begins when you download the...