Relevant UK individual meaning

The Investigatory Powers Act 2016 (IPA 2016) revamped the legal regime regulating covert surveillance by public authorities. IPA 2016 superseded large parts of the framework previously, though not solely, contained in the Regulation of Investigatory Powers Act 2000 (RIPA 2000). See Practice Note: The regulation of intelligence gathering—an introductory guide. This note outlines the offences introduced by IPA 2016. For details of general sentencing limits in a magistrates’ court, see Practice Note: Sentences imposed following conviction—General limits on magistrates’ courts powers to impose custodial sentences following conviction... Section Offence Statutory defence Maximum sentence IPA 2016, s 3 — Unlawful interception: a person, by conduct in the UK, deliberately intercepts a communication during its transmission without lawful authority. Defence: where the individual has the right to control the operation or use of the system, or had that person’s express or implied consent to carry out the interception. Maximum sentence: on summary conviction, a fine; on indictment, up to two years’ imprisonment and/or a...

Tax consequences of different buyback structures The table below offers a concise overview of the tax outcomes arising from the various forms of share buyback that a UK company may undertake. Throughout, it is assumed that the relevant shareholder is UK resident and that the repurchased shares are held as an investment. For fuller guidance on the tax treatment of share buybacks, see the following Practice Notes: Tax consequences of share buybacks—main rules Tax consequences of share buybacks—calculating the income capital split Tax consequences of share buybacks—unquoted trading companies For a comparative table setting out other ways a company can return value to shareholders, together with the principal UK tax issues for each route, see: Key UK tax considerations for returning value to shareholders—comparative table. Note that tailored provisions apply where the company repurchasing its shares is a qualifying asset holding company. For more on this, refer to Practice Note: Qualifying asset holding companies (QAHCs)—tax treatment...

Is there an actionable claim? Note: private competition claims are predominantly governed by national law, and procedural as well as substantive rules differ markedly across the EU; accordingly, when planning competition litigation, assessments will need to be made for each individual jurisdiction. Possible causes of action Assess whether UK competition law has been breached (or EU competition law where the period predates the end of the Brexit transition period). Determine if the loss arises from an agreement or concerted practice between undertakings, particularly between competitors (see further, The prohibition on restrictive agreements). Evaluate whether an undertaking that is arguably dominant—typically indicated by a substantial share of a relevant market—caused the loss through abusive conduct contrary to Chapter II of the Competition Act 1998 (and/or Article 102 TFEU if before the end of the Brexit transition period) (see further, The prohibition on abuse of dominance). Consider whether other national or foreign competition laws have...

This Flowchart sets out the consumer cancellation rights that must be made available to consumers entering on-premises contracts, off-premises contracts and distance contracts for the supply of services Use this guide when a practitioner needs to verify which cancellation entitlements apply to consumers purchasing services in accordance with the Consumer Contracts (Information, Cancellation and Additional Charges) Regulations 2013, SI 2013/3134 (CCR 2013). Note 1—a consumer is an individual acting for purposes that are wholly or mainly outside their trade, business, craft or profession. Note 2—certain sector-specific contracts are regulated separately, such as financial services contracts, rental contracts and package travel contracts, and are excluded in full from the CCR 2013. For more information, see Practice Note: Distance, doorstep and on-premises sales—Excluded contracts...

Background to and scope of this flowchart An individual who conducts a regulated activity in the UK in the course of business, where no relevant exclusion or exemption applies, must be authorised under the Financial Services and Markets Act 2000 (FSMA 2000). For details and context on the consequences of carrying on a regulated activity without authorisation, consult Practice Note: The general prohibition and implications of its breach. For an explanation of what it means to carry on business in the UK, see Practice Notes: What does 'by way of business' mean? and Territorial scope of the general prohibition. For guidance on exemptions and exclusions that may apply in particular circumstances, refer to Practice Notes: Regulated activities—exempt persons and Exclusions and exemptions relating to the general prohibition—an introduction...

Background to and scope of this flowchart On 31 October 2004—often called ‘M Day’—providers and brokers involved in regulated mortgage contracts (RMCs) came within the regulatory perimeter. Any individual or firm undertaking a regulated activity in the UK in the course of business, where no relevant exclusion or exemption applies, is required to hold authorisation under the Financial Services and Markets Act 2000 (FSMA 2000)...

In this issue: Status and worker categories Employment tribunal equality claims Whistleblowing Individual rights arising from union membership Confidentiality, duties and restrictions: enforcement Employment tribunals Employment Appeal Tribunal Pensions LexTalk®Employment: a Lexis®Nexis community Daily and weekly news alerts Dates for your diary Trackers Status and worker categories Food delivery companies to introduce right to work checks for substitute drivers The Home Office has stated that, following discussions with the UK government, Deliveroo, Just Eat and Uber Eats plan to curb misuse of driver account sharing by their drivers. Each platform has agreed to implement new procedures enabling verification that any substitute couriers have permission to work in the UK. All three companies have reiterated plans to roll out checks to confirm substitutes’ legal right to work. Deliveroo has already begun, adding right to work screenings for substitutes at the registration stage earlier this month. See: LNB News 30/04/2024 76. Department...

In this issue: Trusts Court of Protection UK taxation for Private Client Updates to HMRC Manuals Tax avoidance, evasion and non-compliance Regulatory compliance for Private Client Budgets and Finance Bills Family enterprises and ownership frameworks Disputed trusts and estates Pensions, insurance and tax-efficient investments Scotland, Wales and Northern Ireland International Question of the week Additional Private Client updates this week Daily and weekly news alerts LexTalk®Private Client: a Lexis+® community New and updated content Dates for your diary Trackers Latest Q&As Useful information Trusts HMCTS issues guidance on applications to recover funds paid into the High Court, Chancery Division HM Courts & Tribunals Service (HMCTS) has issued guidance on making applications to recover money held by the High Court (Chancery Division). Released on 18 December 2025, the guidance covers three situations: surpluses from property repossessions when entitled parties cannot...

In this issue: Public procurement Governance Education Social housing Children's social care Social care Healthcare Local government finance Environmental law and climate change Planning Daily and weekly news alerts New and updated content Public procurement Damages are an adequate remedy in a procurement dispute despite no sufficiently serious breach (Millbrook Healthcare Ltd v Devon County Council) In Millbrook Healthcare Ltd v Devon County Council, the Technology and Construction Court (TCC) determined that, at the interim stage of a procurement claim, whether a breach is “sufficiently serious” is not directly relevant to the question of adequacy of damages; damages can still be the proper remedy. The TCC reviewed established authorities confirming that damages are available in procurement challenges only where the contracting authority’s breach is “sufficiently serious”, a test grounded in EU law. The issue was recently examined in Braceurself v NHS England, where the TCC held that the “sufficiently serious” assessment...

People with significant control (PSC) regime The architecture of the people with significant control (PSC) regime, which first commenced on 6 April 2016, is contained in Part 21A of the Companies Act 2006 (CA 2006). Its purpose is to tackle worries about the lack of transparency in corporate ownership, where historically the register captured only the legal holder of shares, not always the beneficial owner. By requiring a PSC register, more precise and up‑to‑date details are available about who ultimately owns and directs companies and other bodies, and this information is made public via the central register at Companies House and remains accessible to the public. It assists prospective investors in their decision‑making. It likewise aids law enforcement bodies with money laundering enquiries. LLPs formed under the Limited Liability Partnerships Act 2000 must keep a record of persons with significant control over the LLP under the Limited Liability Partnerships (Register of People with Significant Control) Regulations 2016, SI 2016/340 (the LLP Regulations), as amended by the Information about People...

Term Meaning Accounting reference date On incorporation, a company is typically assigned an accounting reference date, being the final day of the month that contains the anniversary of its incorporation. Directors can alter this by submitting the relevant form to the Registrar of Companies. It denotes the end of the annual accounting period and is also called the balance sheet date. Accounts payable Sums a business or individual owes to others for goods or services already received. Accounts receivable Sums due to a business or individual from others for goods or services supplied. Accrual In company accounts, recognition of income earned or costs incurred during a reporting period, even though the cash has not yet been received or paid. Adjusted earnings Where reported earnings are affected, positively or negatively, by exceptional one-off events in the year, directors may present adjusted earnings to clarify performance. These are earnings with exceptional items excluded, which they believe better indicate the underlying results...

(OMPs) are medicines that help prevent, identify or treat rare illnesses and medical conditions. Because the number of people affected is very small, without incentives, pharmaceutical companies may doubt whether sales would cover the research and development (R&D) costs of medical products to detect, prevent and treat such disorders. In the relevant EU law, 'rare' is defined as affecting fewer than five in 10,000 people in the EU. Yet most rare conditions impact fewer than one in 100,000 people. Although each individual rare disease is uncommon, they carry major public health importance and significance. There are thought to be more than 6,000 distinct rare diseases; so, while each is infrequent on its own, together they account for a substantial patient population, roughly one in every 12 people in the EU (all rare diseases combined). In the absence of incentives, it is frequently not commercially feasible for pharmaceutical companies to develop and market OMPs, and only about 5% of rare diseases currently have an authorised treatment option available...

Insert the following definitions as new definitions into clause 1 of Precedent: Share purchase agreement—pro-seller—individual sellers—unconditional—long form: 1 Definitions and interpretation Sanctioned Activity • any conduct subject to sanctions set by a Sanctioning Body; Sanctioning Body • the UK, USA, EU and any other relevant authority imposing/administering sanctions; Sanctioned Entity • any person or entity that is, or is owned/controlled (directly or indirectly, per Sanctions Laws) by, a party sanctioned or listed by a Sanctioning Body; Sanctions Laws • all applicable law on Sanctioned Activities binding any Party or this Agreement’s performance; Sanctions Policy • the Sellers’ sanctions policy in Appendix [ insert Appendix number ], as updated and notified to the Buyer; 1.2 The Sellers and the Group Companies, as at the date of this Agreement and throughout its term: are not Sanctioned Entities; have not been notified of any investigation into a Sanctioned Activity; are unaware of Business circumstances that could give rise...

Introduction The Criminal Finances Act 2017 (CFA 2017), effective in the UK since 2017, establishes a corporate offence for failing to stop the criminal facilitation of tax evasion. Tax evasion means unlawfully not paying, or paying less than, the taxes due. It commonly occurs through non-declaration or false declaration of liabilities to the appropriate tax authority. Tax evasion is a criminal offence. Responsibility may arise for an individual, for example in respect of income tax or VAT, or for a corporate body, for instance regarding corporation tax. Enclosed, for your review and approval, is a [ n updated ] [ Group ] policy on preventing the facilitation of tax evasion. This policy, which covers all of our businesses, opens with a brief message from [ insert name of relevant individual ] underlining its significance and calling for the personal commitment of every member of staff to put it into practice. It has received formal approval from [ insert name of relevant individual and/or team ]...

Key points Residence determines the scope of a person’s liability to UK income tax and capital gains tax (CGT). An individual’s tax residence is established under the Statutory Residence Test (SRT). A person can be tax resident in multiple countries at the same time, as each jurisdiction applies its own domestic rules. Someone who is not resident in the UK is taxed only on UK‑source income and on certain gains from disposing of UK assets, including residential property. Value added tax (VAT), stamp duty land tax (SDLT) and the Annual Tax on Enveloped Dwellings (ATED) may apply to both residents and non‑residents. Before 6 April 2025, domicile—rather than residence—was the principal factor in determining exposure to inheritance tax (IHT). From 6 April 2025, IHT liability is largely linked to the period an individual has been resident in the UK. Residence of individuals—summary An individual’s UK tax residence is relevant when determining liability to income tax and CGT. Those...

Practice Note: Suitability grounds for refusal and cancellation of permission notes that, under the Immigration Rules, Part 9, para 320(7B): Unless an exemption applies, or the relevant re-entry ban has expired, any application made under a route within Parts 2–8, or under Appendix Armed Forces, must be refused where the person has previously breached UK immigration law by: overstaying, unless the overstay was 90 days or less (where it began before 6 April 2017) or 30 days or less (where it began on or after 6 April 2017) and, in either scenario, they left the UK of their own accord and not at public expense Where any of the above circumstances apply, any further application to re-enter the UK will be refused until the following re-entry ban has run: one year, if the individual departed the UK voluntarily and not at public expense—note that those refused entry at port fall within this category, provided they complied with the conditions set...

Who can be the guardian of a Child Student? The Immigration Rules, Introduction, para 6.2 (Immigration Rules, Introduction, para 6.2(b)) sets out definitions for key terms such as ‘legal guardian’, ‘parent’ and ‘private foster care arrangement’. A ‘legal guardian’ is defined as ‘a person appointed according to local laws to take care of a child’. In the UK, questions of a child’s legal guardianship are typically decided by the family courts, or arise where parents have named a guardian to act if they die. That said, legal systems in other countries follow different procedures. Whether an individual has been duly appointed as a legal guardian ‘according to local laws’ in another jurisdiction is a matter of foreign law. Foreign law is treated as evidence and will usually need to be established by expert evidence (Hussein (Status of passports: foreign law) [2020] UKUT 00250 (IAC) (not reported by LexisNexis®UK)). Such expert evidence may include a letter from a lawyer qualified in the relevant jurisdiction, confirming the process by which the...