Political expenditure meaning

In this issue: Brexit headlines Constitutional and administrative law Equality and human rights Judicial review Public procurement Subsidy control and State aid Information law Other Public Law news Daily and weekly news alerts New and updated content Dates for your diary Trackers Useful information Brexit headlines Court of Appeal restricts education-based residence right under UK-EU Withdrawal Agreement—R (Ayoola) v Home Secretary In R (Ayoola) v SSHD [2025] EWCA Civ 1519, the Court of Appeal held that Articles 24(2) and 25(2) of the Withdrawal Agreement do not confer fresh residence entitlements; they merely safeguard education‑linked derivative residence rights that existed before withdrawal from the EU. Specifically, children of EU nationals had residence rights under Article 12 of Regulation 1612/68 (later Article 10 of Regulation 492/2011). Their third‑country national parents held residence rights only where their presence was required for the child. CJEU case law acknowledged and reinforced those derivative entitlements. Nonetheless,...

J Hosking v HMRC [2026] UKFTT 406 (TC) This case concerned an appeal against HMRC’s determination assessing the appellant to IHT under IHTA 1984, s 222, for IHT purposes, arising from gifts of roughly £1.7m made over 2011–2016 to pro‑Brexit bodies outside the party system. He argued that the sums were exempt transfers: either as normal expenditure out of income under IHTA 1984, s 21, or as political donations within IHTA 1984, s 24, interpreted so as to align with the European Convention on Human Rights (EHCR). The FTT dismissed both grounds. Relying on Bennett v IRC [1995] STC 54, the tribunal concluded that ‘normal expenditure’ demands a settled pattern, evidenced by periodic payments or an antecedent commitment dictating future outgoings. On the evidence, there was no demonstrable commitment and no discernible pattern in the giving overall...

Hosking v Revenue and Customs Commissioners [2026] UKFTT 406 (TC) What are the practical implications of the case? This ruling offers guidance on the principles to apply when deciding whether a sequence of transfers forms part of a taxpayer’s “normal expenditure” for IHTA 1984, s 21. Where the taxpayer cannot evidence a particular commitment or resolution under which the transfers were made, the burden is on the taxpayer to show that, when considered alongside their other spending over a period, the transfers exhibited regularity, predictability and recurrence in relation to: the recipient/eligibility for benefit; the amount; and the number or frequency. The decision makes clear that it is not sufficient for a series of transfers simply to possess a recognisable common character or qualification for benefit to amount to normal expenditure. They must also be of an identifiable, fixed sum, or there must be a formula or standard by which they were calculated, so that the quantification follows a defined...

Overview of the non-party campaigning regime Part VI of the Political Parties, Elections and Referendums Act 2000 (PPERA 2000), as amended, establishes the regulatory framework for non-party campaigners in the run-up to UK and region-wide elections. Although PPERA 2000 sets a national baseline, its application can vary across the UK’s devolved administrations, and local electoral administration rules in those areas may modify or supplement the regime. In particular, amendments made by the Elections Act 2022 (EA 2022) do not extend to the Senedd or the Scottish Parliament. By way of example, EA 2022 inserted PPERA 2000, s 89A, which defines a reserved regulated period Non-party campaigners are individuals or organisations that carry out activities which could reasonably be regarded as intended to influence the result of an election under the legislation, without being candidates or political parties themselves. Under the legislation, non-party campaigners are described as ‘third parties’. The Electoral Commission oversees compliance and issues detailed guidance on the rules that apply to non-party campaigners—some guidance is generic,...

A clear grasp of the spectrum of risks confronting nuclear projects is essential not just for the project company (and its investors) but also for other principal stakeholders in the civil nuclear sector, such as lenders and government. This Practice Note summarises, at a high level, the following themes relating to nuclear projects and their risk profile: development phase risks operational phase risks specific concerns for lenders the role played by government, and practical guidance for negotiating risk allocation between stakeholders For additional hands-on guidance on financing energy, power and resources projects across various sectors, including those addressed in this Practice Note, see the textbook: Energy and Resources Financing: A Practical Handbook. What are the key development phase risks in nuclear energy projects? Nuclear projects encounter several risks during development, such as: High up-front costs Nuclear ventures involve exceptionally high up-front capital expenditure (CAPEX). The magnitude of the funding need frequently means investors are reluctant...

Summary of obligations A trade union is subject to a number of statutory obligations, including the following that apply: it must compile and maintain a register of members’ names and addresses, and must ensure, so far as practicable, that this register is accurate and kept up to date It must also send a membership audit certificate to the Certification Officer in respect of each reporting period, stating whether the union has complied with its obligation to maintain the register and keep it up to date...

Ordinary resolution: 1 That, for the purposes of section 366 of the Companies Act 2006, the Company [and all companies that are its subsidiaries at any time during the period for which this resolution has effect] be authorised to: 1.1 [ make political donations to political parties or to independent election candidates (as those terms are defined in sections 363 and 364 of the Companies Act 2006) not exceeding £[insert figure] in aggregate ] 1.2 make political donations to political organisations other than political parties (as those terms are defined in sections 363 and 364 of the Companies Act 2006) up to a maximum of £[insert figure] in aggregate; and 1.3 incur political expenditure (as defined in section 365 of the Companies Act 2006) not exceeding £[insert figure] in aggregate, during the period commencing on the date this resolution is passed and ending at the conclusion of the next annual general meeting of the Company [provided that the maximum amounts referred...