Part 36 meaning

ARCHIVED: This checklist is kept for historical reference only. It sets out Part 36 of the CPR as it applied before 6 April 2015. Where you have received a Part 36 offer on or from 6 April 2015, you should consult CPR 36 in force and our Practice Notes, Checklists and Precedents dealing with this, see: Part 36 offers—overview. If you are in receipt of a Part 36 offer that pre-dates 6 April 2015, then the version of the Part 36 rules that was in force before that date applies...

This Checklist on making a Part 36 offer identifies the key factors that should be considered when drafting a Part 36 offer. Consideration What a Part 36 offer can be made in relation to You may frame a Part 36 offer to cover the entirety of the claim, a defined part, or a particular issue. It can likewise address a counterclaim or any additional claim, and it may extend to an appeal or cross-appeal arising from a trial judgment. However, a Part 36 offer is not available for an appeal against an interlocutory ruling. Guidance When to make a Part 36 offer An offer under Part 36 can be served at any point, whether before proceedings are issued or once they are underway (CPR 36.7(1)). Where a matter proceeds to appeal, a new Part 36 offer should be advanced because the Part 36 consequences attach only to the costs of the proceedings in which the offer is made, and do not extend to the...

This Procedural Guide explains how to pursue an application under section 14 of the Trusts of Land and Appointment of Trustees Act 1996 (TOLATA 1996) by a trustee of land, or by a beneficiary with an interest in property held on a trust of land. It provides direction on: the threshold for bringing an application and the pre-action protocol Part 36 offers under the Civil Procedure Rules 1998 (CPR), SI 1998/3132 evidential needs and the range of orders the court may make An application under TOLATA 1996, s 14 can be brought by a trustee of land or a beneficiary with an interest in property subject to a trust of land. In addition, any other person with an interest in that property, for example a mortgage company, has standing to commence a claim. The court enjoys a wide discretion to make directions about the exercise of trustees’ functions, or concerning the character and scope of beneficiaries’ interests, which may include ordering a...

In Scotland, minor offences are pursued via a summary complaint. The summary process is governed by Part IX of the Criminal Procedure (Scotland) Act 1995...

Stage 1—preparing to bring a claim and pre-action matters Guidance on UK trade mark infringement, offences, passing off, interim injunctions, running IP disputes, privilege, dispute resolution (mediation and arbitration), and the Disclosure Scheme; plus checklists and forms (injunction, application, hearing) Stage 2—Letter before action alleging infringement Notes on infringement, passing off, unjustified threats and drafting; includes a trade mark letter of claim precedent Stage 3—commencing proceedings Procedure, defences and exceptions, IPEC flowchart, pleadings and initial disclosure precedents, and CPR/Part 36 forms Stage 4—case management Procedure and Disclosure Scheme notes, court guides (Chancery, Patents Court, IPEC and Small Claims), and case management questionnaires, Disclosure Review Document, Certificate of Compliance, budgets and directions Stage 5—disclosure and evidence Surveys and witness evidence (PD 57AC), privilege, disclosure (including electronic) and flexible trials; witness statement and Extended Disclosure precedents; affidavits, applications and certificates Stage 6—trial...

FORTHCOMING CHANGE: On 26 November 2025, as part of Budget 2025, it was confirmed that, with effect from 6 April 2026, the EMI gross assets ceiling will be increased from £30 million to £120 million, the maximum number of full-time equivalent employees will rise from 250 to 500, and the overall aggregate cap on the value of unexercised EMI options that a company or group may have in existence at any given time will be lifted from £3 million to £6 million...

In this issue: Electricity and gas market regulation and licensing Networks and network connections Renewable energy Capacity Market, balancing services and energy system flexibility International energy Daily and weekly news alerts Dates for your diary Trackers Electricity and gas market regulation and licensing DESNZ launches consultation on regulating TPIs in the retail energy market The Department for Energy Security and Net Zero has opened a consultation to bring Third Party Intermediaries in the retail energy market under regulation, bolstering consumer protection and aiding the shift to a cleaner energy system. Triggered by cases of consumers and businesses being targeted by unregulated rogue brokers and other TPIs, this forms part of the government’s ongoing support for Ofgem to develop an effective market for non-domestic customers, alongside implementing recommendations from Ofgem’s July 2023 non-domestic policy consultation. The consultation closes on 15 November 2024. See: LNB News 20/09/2024 36. Ofgem launches statutory consultation on SoLR Levy Offset...

In this issue: Employment taxes VAT International Individuals and income tax Taxes management and litigation Daily and weekly news alerts New and updated content Dates for your diary Trackers Useful information Employment taxes Appeal court rules that loans advanced through a remuneration trust were chargeable as disguised remuneration and that the linked costs were non-deductible (Marlborough DP Limited v HMRC). In Marlborough DP Ltd, the Court of Appeal dismissed the taxpayer’s case and upheld the Upper Tribunal (UT). It found that amounts lent to a director under a remuneration trust fell within the disguised remuneration regime in Part 7A of the Income Tax (Earnings and Pensions) Act 2003 (ITEPA 2003), as they were made in connection with employment. The Court further concluded that the associated payments were not allowable for corporation tax, since they were not incurred wholly and exclusively for the purposes of the company’s trade. See News Analysis: Court of Appeal...

HMRC v AML Tax (UK) Ltd UKUT 81 (TC) The company formed part of a loosely associated Isle of Man group and operated in connection with tax avoidance arrangements used by UK contractors and sub-contractors. The exact scope of what it did was uncertain, but it encompassed promoting the group’s avoidance offerings and devising and delivering at least one arrangement. HMRC opened enquiries into the company’s 2014 and 2015 returns and, in February 2018, served an information notice. The company provided no compliance at all until December 2019, and some of the requested material was still outstanding until August 2021. After issuing fixed and daily penalties, HMRC applied to the UT for a penalty under FA 2008, Sch 36, para 50...

This Practice Note introduces key procedural features of the Civil Procedure Rules 1998 (CPR), SI 1998/3132, as they relate to claims under the Trusts of Land and Appointment of Trustees Act 1996 (TOLATA 1996). The same provisions apply whether proceedings are issued under CPR Part 7 or CPR Part 8; see Practice Note: TOLATA 1996—when to use Part 7 and when to use Part 8. See also Practice Notes: TOLATA 1996—pre-action matters; TOLATA 1996—when to issue in the County Court and when to issue in the High Court; and TOLATA 1996—Part 36 offers. For practical guidance on the court’s approach to TOLATA 1996 claims, see Practice Note: Case law relating to TOLATA 1996 claims and Precedent: Specimen final orders under the Trusts of Land and Appointment of Trustees Act 1996. Costs budgeting Disclosure and inspection Witness statements Expert evidence Costs budgeting Costs budgeting forms part of the court’s duty to regulate costs. Its purpose is to enable the court to...

This Practice Note explores what is required for a legally binding offer. It covers: the meaning of ‘offer’ how to distinguish an offer from an invitation to treat, with common examples types of offer, ie proposals ‘subject to contract’, heads of terms, and unilateral contracts the ways in which offers can be terminated For practical guidance on valid acceptance, see Practice Note: Forming contracts—acceptance. For the court’s general approach to contract formation, see Practice Note: Forming enforceable contracts—the court's general approach. Note: Part 36 settlement offers made under CPR 36 fall outside the usual rules of contract law and are governed by the specific regime set out in CPR 36. For guidance on what constitutes a valid Part 36 offer, see Practice Note: Part 36 offers—how to make a valid Part 36 offer. The elements of a legally binding offer the offeror has, on an objective assessment, the intention that the offer will be binding upon...

Practice Note This Practice Note sets out the full procedural guidance for court applications to renew or end a business tenancy, covers interim rent applications, and addresses Professional Arbitration on Court Terms (PACT)...

1 Definitions and interpretation 1.1 Within these Conditions, the terms below shall have the following meanings: Adequate Procedures – to be interpreted in accordance with BA 2010 and the guidance issued under it; Affiliate – any entity that, directly or indirectly, Controls, is Controlled by, or is under common Control with, another entity; Applicable Law – all applicable laws, legislation, statutory instruments, regulations, and governmental guidance having binding effect, whether local or national [ or international in any relevant jurisdiction ]; Associated Person – means any or all of: (a) a party’s officers, employees, agents, subcontractors, subsidiaries, and persons Associated With that party (the Associates); and (b) persons Associated With any of the Associates, in each case engaged in performing services for or on behalf of that party, the Services and/or the Contract; Associated With – when used: (a) in clause 10 and in respect of bribery, shall be read in accordance with BA 2010 and the guidance published under it; (b)...

ARCHIVED: [ insert name and address of claimant’s legal representative ] [ insert date ] Without prejudice save as to costs Dear [ insert organisation name ] [ Pre-action ] Part 36 offer [ Claimant v Defendant[ —Case number ] ] We write in relation to the above [ potential ] matter, in which we represent [ insert name of your client ]. [ Our client is satisfied that your client’s claim cannot be sustained OR Our client wishes to resolve this issue amicably OR Our client recognises the requirements of the Civil Procedure Rules for parties to seek to settle their disputes ], and we are instructed to advance an offer pursuant to Part 36 of the CPR ('the Offer'). For the avoidance of doubt, the Offer is made with the intention that the consequences set out in Section I of Part 36 shall apply...

1 Introduction to the policy 1.1 [ Firm name ] must implement appropriate systems and controls to combat money laundering, terrorist financing and proliferation financing under the Money Laundering, Terrorist Financing and Transfer of Funds (Information on the Payer) Regulations 2017 (MLR 2017), SI 2017/692, as amended. 1.2 For further detail on MLR 2017, see section 10. 2 Scope and application 2.1 This policy sets out the procedures we have developed to comply with MLR 2017, as amended. 2.2 This policy applies to all [ our offices, ] employees, officers, consultants, contractors and to other workers, including agency workers, casual workers [ , volunteers ] [ , interns ] and home workers. 2.3 All staff must be familiar with this policy and comply with its terms. 2.4 This policy does not form part of any contract of employment and we may amend it at any time. 3 Responsibility for AML, CTF and counter-proliferation financing...

For this Q&A, it is assumed that the claim continues within the Pre-Action Protocol for Low Value Personal Injury Claims in Road Traffic Accidents (the Protocol). Pre-Action Protocol for Low Value Personal Injury Claims in Road Traffic Accidents (the Protocol) Under paragraph 3.1, the Protocol’s objectives are to ensure that: the defendant meets damages and costs through the process prescribed by the Protocol, without the claimant having to issue proceedings; damages are paid within a reasonable period; and the claimant’s legal representative is paid the fixed costs at each relevant stage. Accordingly, the aims do not extend to circumstances in which a defendant may recover costs...