Recipient meaning

Checklist This checklist explains who ought to be served with the claim form. The recipient can change according to the circumstances...

Under the Finance Act 2004 (FA 2004) and its associated regulations, payments made by a registered pension scheme to, or on behalf of, a member or an employer are categorised as either: authorised payments unauthorised payments Any payment that is not an authorised payment will be treated as unauthorised, unless it falls within a statutory exception; moreover, certain types of payment are expressly identified as unauthorised. Unauthorised payments—consequences Subject to their own rules, registered pension schemes may make unauthorised payments Unauthorised payments typically trigger tax charges for both the recipient and the scheme, and can in the end result in de-registration, causing the loss of the scheme’s tax-privileged status Reporting obligations apply to schemes where unauthorised payments have occurred Benefits offered under registered pension schemes are generally designed to prevent unauthorised payments arising...

Checklist Use this Checklist when assessing a confidentiality agreement (also called a non-disclosure agreement or NDA) where you are the party receiving confidential information under that arrangement. Before you begin your review, consider: what information the business needs to obtain and for what reason; whether the business will also be sharing information with the other side; what information is being received and who should be able to access and use it. For further information, see Precedent: Confidentiality agreement—one-way—pro-recipient. The third column can be used to capture observations or comments as you work through the Checklist. Further information Notes (if any) ☐ Confirm the parties to the agreement. Reflect on which individuals and/or entities should be party to the agreement. □ Confirm how confidential information will be defined. Consider: whether a general definition or a list format is more suitable; whether any confidential information will be shared with group...

This decision tree outlines a logical route for deciding whether you can carry out live telephone marketing and, if permitted, who you may contact. For guidance on other forms of marketing, see: Direct marketing decision tree—postal—data protection and Direct marketing decision tree—email and other electronic mail marketing—data protection. Direct marketing refers to the communication (by any means) of advertising or promotional material directed at specific individuals. Live or automated telephone calls? This decision tree is not intended for automated calls, as the rules governing automated calls are far more stringent than those for live calls. You must not make automated marketing calls to an individual unless they have given explicit consent to receive that precise type of call from you. General marketing consent, or consent applicable only to live calls, is insufficient—it must expressly include automated calls. Consequently, there is little value in a decision tree for automated marketing calls—this tree covers live marketing calls only. See Practice Note: Direct marketing compliance—Automated calls. Claims management services ...

In this issue: Contract law PFI/PF2 contracts Construction industry news Daily and weekly news alerts New and updated content Construction trackers Contract law Compliance with a notification clause—does the other side know enough? (Drax v Scottish Power) In Drax Smart Generation Holdco Ltd v Scottish Power Retail Holdings Ltd [2024] EWCA Civ 477, the Court of Appeal examined the contractual rules on notices of claim. These notification provisions are commonplace in share purchase agreements and, with growing regularity, in other forms of agreement. In essence, such clauses state that, before one party can bring a claim against the other, the claimant must first serve a notice of that claim on the counterparty. Non-compliance with the notification clause can render the claim unenforceable and expose it to being struck out and/or summarily dismissed. What, then, amounts to compliance? In this matter, the Court of Appeal indicated that it is sufficient if the recipient is provided with enough information...

Background The narrative in Santander UK Plc v CCP Graduate School Ltd [2025] EWHC 667 (KB) is a textbook example of APP fraud. CCP moved just under £416,000 from its NatWest Bank Plc account to an account at Santander. It asserted that it had fallen prey to an APP fraud, whereby payers are duped into approving transfers to an impostor’s account masquerading as a genuine beneficiary. During September and October 2016, CCP executed 15 transfers from its account to a Santander account in the name of PGW Consultants Ltd, believing PGW to be an authentic recipient. Each payment was sent in line with directions supplied to CCP by the fraudsters. After the monies landed in the Santander account, the fraudsters then swept the funds out. In its defence, Santander explained that, after PGW made a further transfer to an account at Lloyds Bank Plc, Lloyds grew suspicious of possible fraud when that sum was promptly dispersed from the Lloyds account. Lloyds raised its concerns with Santander, and Santander provided...

Beech Developments (Manchester) Ltd and others v HMRC [2024] EWCA Civ 486 There are two distinct regimes within the Income Tax (Construction Industry Scheme) Regulations 2005 (SI 2005/2045). Regulation 9 permits HMRC, where it is fair and reasonable, to refrain from collecting CIS duties, while regulation 13 deals with both the collection and enforcement of liabilities actually due. The decision exposed how these parallel provisions fail to dovetail neatly. Under regulation 9 of the CIS Regulations (SI 2005/2045), HMRC may decline to pursue CIS deductions in specified situations. One such instance is where HMRC is satisfied that the recipient has already returned the income on their own tax returns, since pressing for payment again would amount to double taxation. The case highlighted the practical tension between discretionary non-collection and the machinery for enforcing sums assessed in practice...

Resource Note This Resource Note signposts key commentary, analysis and materials to aid interpretation and offer practical direction on using Chapter 2 of the Disclosure Guidance and Transparency Rules (DTR 2). Where relevant, it draws on: the Financial Conduct Authority (FCA) Handbook FCA Knowledge Base—Procedural and Technical notes (formal guidance binding on the FCA) FCA consultation and discussion papers, policy and feedback statements, and warnings Primary Market Bulletins and other FCA publications legacy UKLA technical and procedural notes and the UKLA’s newsletter List!, where still pertinent assimilated EU legislation EU Directives and EU Regulations, where helpful to construing a provision Lexis+® UK analysis and resources Setting the scene What it covers: DTR 2 prescribes the framework for issuers to disclose and manage inside information, supporting timely and even-handed release of market-sensitive information. It also identifies specific situations permitting a delay to public disclosure of inside information, together with the safeguards required to keep such information...

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...

Practice Note This Practice Note explores what amounts to a protected disclosure for the whistleblowing protections in the Employment Rights Act 1996 (ERA 1996), into which the relevant provisions of the Public Interest Disclosure Act 1998 (PIDA 1998) have been incorporated. It addresses the general features of disclosures, when they qualify as qualifying disclosures, the need for a whistleblower to hold a reasonable belief that a relevant category of wrongdoing has occurred, and that the disclosure serves the public interest, where appropriate and necessary. It further considers when qualifying disclosures obtain protection and identifies the prescribed persons (people) to whom a disclosure may properly be directed. In addition, the Practice Note summarises the reporting obligations placed on certain prescribed persons to produce an annual written report concerning the workers’ disclosures received by them...

NOTICE FROM TENANT TO STOP TACIT RELOCATION OPERATING Our Reference : [ add reference ] Your Reference : [ add reference ] Date : [ enter date ] To : [ Provide name of recipient and address ] Dear [ enter organisation or recipient name ], Premises: [ enter address of premises ] more precisely described within the Lease Lease : The lease made between [ Enter the landlord’s name ] and [ enter name(s) of tenant(s) ] dated...

[ insert address of sender ] Our ref: [ insert reference ] Your ref: [ insert reference ] [ insert address of recipient ] Date: [ insert date ] Dear [ insert organisation name ] Submission to [ insert company name ] Thank you for wishing to send a submission to [ insert company name ]. You will understand that we receive many submissions from a wide range of individuals and organisations. Our company maintains an active research and development function and, at any moment, we are engaged in numerous research and development projects across various fields. On occasion, you may provide an idea or materials relating to work you have created or research you have carried out and, independently, we may have developed or researched something similar, or already hold comparable information. In those circumstances, by agreeing to keep the information within your submission confidential, we would not wish to be limited in what we can do with...

[ Name and address of recipient ] Date: [ insert date ] Dear [ Members OR Organisation name OR Directors OR Individual name ] [ insert company name ] [ LTD OR PLC ] — striking off application We write on behalf of [ insert company name ] [ LTD OR PLC ] (the Company). [ [ As you will be aware, the OR The ] Company has not been [ trading OR in operation ] since [ insert date ], and the directors have no plans to restart the Company’s activities. OR [ Insert other/additional reasons for striking off the company ]. ] As a result, the directors have resolved to submit an application for the Company to be removed from the register of companies. On [ insert date ], the Company’s directors filed a striking-off application with the Registrar of Companies. In line with the Companies Act 2006, a copy of the striking-off application is enclosed. [ Yours faithfully...

For further information on this topic in general, see: National minimum wage—Eligibility Employment-related statutory rates and limits table Minimum wage compliance checklist Deductions from wages Some of the statutory exceptions to the right to receive the national minimum wage are outlined below. This response concentrates on the scenarios where the point most commonly arises. Workers only Only ‘workers’ are entitled to be paid the national minimum wage—see our Practice Note: Worker status—Definition of ‘worker’. Agency workers who would otherwise fall outside the definition of a ‘worker’ because they have no contract with either the supplier or the recipient of their services are nevertheless entitled to the national minimum wage. Home workers who might not otherwise be ‘workers’ owing to an absence of any personal obligation in the contract to carry out the work themselves are likewise entitled to be paid the national minimum wage. The genuinely self-employed are not entitled to be paid the national minimum...

The organisation must ensure it fully complies with the TPS Assured (Call Centre) Handbook 2016, which specifies that a call centre must disclose its own organisation’s identity whenever requested by a recipient. Regulation 24 of the Privacy and Electronic Communications Regulations 2003 (SI 2003/2426) provides the following below: 24 Information to be provided for the purposes of regulations 19, 20 and 21 (1) Where a public electronic communications service is used to transmit a communication for direct marketing, the person using, or causing the use of, that service shall make sure the following information is supplied with that communication— in relation to a communication to which regulations 19 (automated calling systems) and 20 (facsimile machines) apply, the particulars mentioned in paragraph (2)(a) and (b); in relation to a communication to which regulation 21 (telephone calls) applies, the particulars mentioned in paragraph (2)(a) and, if the recipient of the call so requests, those mentioned in paragraph (2)(b)...

Section 28 of the Matrimonial Causes Act 1973 (MCA 1973) Pursuant to section 28 of the Matrimonial Causes Act 1973 (MCA 1973), a periodical payments order terminates automatically if the recipient remarries. If, for any reason, this does not occur, an application can be brought to recover the sums paid. See Practice Note: Impact of remarriage, subsequent civil partnership, or cohabitation...