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When establishing a charity, there are numerous matters to settle that will apply not only to its formation but also to its future running and development. Accordingly, the practitioner must guide the client through a series of steps and questions to obtain a complete and accurate picture. Charity objects Have the charity’s promoters clearly defined its object(s)? Do the objects qualify as ‘exclusively charitable according to the law of England and Wales’? Name If registration is anticipated, have the promoters ensured the proposed name is acceptable to the Charity Commission? Benefit locus Will the benefits be limited to individuals linked to a specific locality or area? Finance Will funding derive from: a gift or endowment from an individual benefactor or a group of benefactors? ad hoc or regular donations or subscriptions from members of the general public? grant(s) from public or charitable sources? ...
A property might: have the benefit of easements capable of exercise over other property, or be subject to easements exercised over the property for the benefit of other property. The land over which an easement is exercised is the servient land. The land enjoying the benefit of an easement is the dominant land. An easement may entitle the owner of the dominant land to: use the servient land (e.g. a right of way), or receive something from the servient land without interference or obstruction (e.g. a right of light, air or support). An easement may require the owner of the servient land to refrain from using the servient land in such a manner as to interfere with the easement, for example: by keeping any right of way over the servient land clear and unobstructed, or by not building on the servient land in such a way as to obstruct the light...
Importance of establishing the planning history of a site Where a deal involves creating, acquiring or disposing of any interest in land, confirming whether existing or intended uses or any operational works on that land are lawful is essential. This is because permission for the ‘development’ of land, as defined by section 55 of the Town and Country Planning Act 1990 (TCPA 1990) (see Overview: Is planning permission required?), must be in place unless the works or uses are allowed by a development order, for example the Town and Country Planning (General Permitted Development) Order 2015, SI 2015/596 (for England) or the Town and Country Planning (General Permitted Development) Order 1995, SI 1995/418 (for Wales) (see: Permitted development—overview). Failure to obtain planning permission when the law requires it, or failure to comply with conditions attached to a permission, amounts to a breach of planning control, which the local planning authority (LPA) may take enforcement action against (see: Planning enforcement—overview). As all grants of planning permission are decisions made by...
What is the background to the call for evidence? Following Chancellor of the Exchequer Jeremy Hunt’s Mansion House address the night before, the DWP launched the call for evidence. Issued in tandem with several other DWP publications, these materials covered a broad spread of topics affecting UK pension schemes. Their shared aim was to boost investment in UK productive finance whilst shielding members’ benefits and giving precedence to a resilient, diversified gilt market. The Chancellor characterised the proposals across the various papers as the ‘Mansion House reforms’. The DWP placed the Response alongside further papers pertinent to DB pension schemes, including: the Autumn Statement 2023, which confirms that the Government will reduce the authorised surplus payments charge, currently payable on a return of surplus to a scheme employer, from 35% to 25% from 6 April 2024; and Call for evidence outcome: Pension trustee skills, capability and culture What was the outcome? ...
According to the APPT, at the very least there should be a statutory funding assessment and ultimate decision-making authority for managers of retirement savings schemes, as a minimum requirement. The association set out its view in response to a consultation on the Pension Schemes Bill, a landmark law for the industry, formally during the consultation process. On 1 September 2025 the Bill was sent to the parliamentary Public Bill Committee (PBC), which examines the small print of particular legislation. A fiercely debated element proposes that employers with comfortably funded defined benefit pensions could more readily ‘extract’ surplus assets that have accumulated beyond the amounts required to meet members’ benefits. The government believes such steps could help to stimulate economic growth...
TPR stated that its refreshed corporate plan for 2024 to 2027 will press ahead with policy measures aimed at safeguarding consumers’ funds and interests as the industry evolves. This involves bringing in new rules on pension scheme funding, trailed by the government in January 2023, intended to permit greater flexibility for investing in higher‑risk assets to help stimulate UK economic growth. The regulator added it will keep building the value‑for‑money framework, while making sure that new defined benefit (DB) consolidators, which combine smaller schemes, act to protect savers. The framework aims to move attention away from price and towards long‑term value for defined contribution (DC) pension savings. The government also intends to reshape the Pension Protection Fund as a public sector consolidator as the sector undergoes changes in the UK over 2024 to 2027 as well...
The Pensions Regulator (the Regulator) The Regulator is an arm’s-length public body set up under the Pensions Act 2004 (PeA 2004). Its authority to impose contribution notices and financial support directions appears in PeA 2004, ss 38–50. Although the Act does not use the label, these provisions are widely known as the Regulator’s ‘moral hazard’ powers. Their purpose is to counter the ‘moral hazard’ arising from the Pension Protection Fund (PPF): the possibility that corporate groups might organise their structures so as to heighten exposure within their pension schemes, comfortable that the PPF would intervene if the employer entered insolvency. The principal moral hazard tools—and the only ones exercised so far—are the power to issue a contribution notice (CN) and the power to issue a financial support direction (FSD). A CN compels the recipient to pay a specified amount into a defined benefit occupational pension scheme. A CN can be issued where the criteria in PeA 2004, s 38 are satisfied. These mechanisms exist to deter behaviour that would...
This Practice Note This Practice Note outlines how the family courts address questions of capacity and the methods for assessing it, including the use of expert opinion. Within family proceedings, capacity is pertinent both to a person's ability to litigate and to settle proceedings, such as by agreeing a consent order. The focus is chiefly on an adult's capacity, or on cases where a 16–17 year old is involved in the proceedings and is expected to lack the necessary decision-making capacity on reaching 18. For matters concerning children's representation, see also Practice Note: Children as parties to public law proceedings. Broader issues about capacity in the context of family relationships are addressed in Practice Note: Capacity to marry, cohabit and have sexual relations. In Richardson-Ruhan v Ruhan, Mostyn J observed that a person's capacity to run proceedings is not contingent on receiving legal advice (whether sound or poor); if, with the benefit of advice, they would be able to take the required decisions, they have capacity, regardless of whether...
Unrestricted funds—general use of assets The overarching rule for applying a charity’s assets is that, unless a specific restriction applies, both income and capital should be used to further the charity’s purposes and to deliver public benefit. Even where funds are classed as unrestricted, there may still be constraints on spending income and capital on the charity’s assets, typically set out in the charity’s constitution. Constitutions may impose conditions on distributing income, on carrying income forward for use in later years, or on accumulating it and converting it into capital. Limits on distributing capital may likewise be specified in the constitution. Where the constitution is silent, the usual expectation is that trustees will, as a minimum, distribute income and have discretion to distribute capital. Funds that are not unrestricted generally fall into three main types: designated funds (which are truly a subset of unrestricted funds) restricted funds (which, generally speaking, include the misnamed category of expendable endowments) endowments (sometimes also referred to as permanent,...
[ Insert organisation name ] is proud of how we conduct our business. Our Code of ethics sets out the standards and policies that govern our operations and applies to everyone. Please read the Code carefully, make sure you understand it, and use it to guide your work. If you have any queries about the Code or its application, please speak with [ insert contact details ]. 1 What is fraud? 1.1 In broad terms, fraud is a criminal act involving deception or theft to secure an advantage. 1.2 The failure to prevent fraud offence under the Economic Crime and Corporate Transparency Act 2023 (ECCTA 2023) covers a wide range of fraud offences carried out for the benefit of our organisation, including: fraud by false representation fraud by failing to disclose information fraud by abuse of position obtaining services dishonestly participation in a fraudulent business false statements by company directors false accounting fraudulent trading cheating the...
Definitions Partner(s) • refers to EITHER: [ the following: [ insert names of partners ] OR those [ insert type of group, eg councils or academies in a geographical area or a type of public body ], as described in the Find a Tender service (FTS) Notice. ] The expression Partner(s) shall be understood accordingly. Partner Contract • denotes any arrangement, whatever its form, between the Supplier and the Partner(s) that stems from this Agreement. 1 Use of Agreement by Partner(s) The Supplier accepts and agrees that the Buyer has entered into this Agreement for its own benefit and for the benefit of the Partner(s). Beyond supplying the [ Goods OR Services OR Works ] to the Buyer under this Agreement, the Supplier shall also supply such [ Goods OR Services OR Works ] to any Partner that makes a request, PROVIDED THAT doing so shall not disrupt, compromise, or diminish the level of service the Supplier provides to...
A bribe means a monetary payment or any other benefit or gain, given whether directly or indirectly, that is meant to prompt or sway, or that results in prompting or swaying, an individual, company, or public authority to carry out their roles, including business and public duties, improperly...