SCL meaning

The Prudential Assurance Company Ltd v HMRC [2024] EWCA Civ 300 The Prudential Assurance Company Ltd (Prudential) acted as the representative member of its VAT group. Another company in the group, Silverfleet Capital Ltd (SCL), executed an investment management services contract to provide services to Prudential. Under that contract, SCL was also eligible for a management fee and deferred performance fees once a specified hurdle rate was achieved. Under section 43 of the Value Added Tax Act 1994 (VATA 1994), no VAT was payable on the management fee because they were in the same VAT group. In 2007, SCL exited the VAT group. In 2014 and 2015, the triggers for paying the further deferred performance fee were satisfied and SCL invoiced Prudential for over £9m in total. The question before the Court of Appeal was whether those additional performance fees ultimately constituted consideration for a supply made while both companies were members of the same VAT group or, alternatively, whether the services amounted to a continuous supply of services...

R (on the application of) Prestige Social Care Services Ltd v Secretary of State for the Home Department [2025] EWHC 2860 (Admin) What are the practical implications of this case? Prestige Social Care Services Ltd now stands as the leading first‑instance ruling on what counts as a ‘non‑genuine role’ under Annex C1(z), in the wake of Prestwick Care Ltd. First, the court confirms that Ground (z) proceeds via two routes: an ‘examples route’ (Ground (z) and paras C1.46–C1.47), under which conclusions of pretence, overstatement, fabrication, or posts contrived to facilitate immigration require dishonesty or other blameworthy conduct, and the Balajigari/ R (SCL Social Care) procedural fairness protections apply [51]–[53]; and a ‘C1.44 route’, where—by ‘focussing on the role not the worker’—UKVI may treat a role as non‑genuine if it reasonably finds the vacancy, as described, lacks one or more of the three C1.44 characteristics [55(iv)]. The judge’s core statement that ‘C1.44 relates to the job, not the worker’ [46(a)] will be...

Green v SCL Group [2019] EWHC 954 (Ch), [2019] All ER (D) 114 (Apr) What are the practical implications of this case? Norris J’s decision in Green v SCL Group (widely known as Cambridge Analytica) offers insolvency practitioners clearer guidance on the evidence they must present to the court and on responding to creditors’ enquiries, and also illuminates the court’s stance on applications seeking to move an administration into liquidation. What was the background? The dispute concerned campaigner Professor David Carroll’s objection to the administrators of the UK Cambridge Analytica entities being appointed as liquidators, even though the vast majority of creditors supported them. The office-holders had entered office through an administration application. Professor Carroll maintained that: the joint administrators breached their duty of candour by failing to identify his claim and report it to the court they further breached that duty by not informing the judge who made the administration order that the administration would curb investigations and stay proceedings ...

A B C D E F G H I J K L M N O P Q R S T U V W X Y Z Schedule of amendments A compiled list of changes to a standard form contract in which the parties record their agreed departures from the issued terms. Accordingly, it should be read alongside the underlying standard form. The parties should ensure any negotiated and agreed schedule of amendments is duly incorporated into the contract. Within NEC3/NEC4 suites, such alterations to the standard form are known as Z clauses. Refer to Practice Notes: Construction contract documents and Selection of standard form construction contracts, and to our relevant Precedent schedules under the Precedents tab in subtopics: JCT contracts 2024—overview, JCT contracts 2016, JCT contracts 2011, NEC contracts and Other standard form construction contracts. Schedule of rates/prices A schedule used in tendering when precise quantities are not established, or within a lump sum arrangement for pricing variations (often termed a Bill of Quantities). The tenderer...

What is acceleration? In construction law, acceleration is commonly taken to mean adopting steps to increase the pace of the works so completion occurs sooner than it otherwise would. However, there is no settled legal definition of the term. In Ascon v Alfred McAlpine, the court remarked that ‘acceleration’ is often bandied about as if it were a precise term of art, yet nothing persuaded the judge that this was so. The root idea behind the metaphor is, no doubt, that of increasing speed and, in the context of a construction contract, finishing earlier than planned. On that basis, ‘accelerative measures’ are actions taken—assumed to be at increased expense—with a view to achieving that aim and bringing completion forward. The Society of Construction Law’s Delay and Disruption Protocol (SCL Protocol) describes acceleration as the application of additional resources or alternative construction sequences or methodologies, seeking to realise the planned scope of work in a shorter time than planned, or the execution of additional scope of work within the...

Delay analysis Delay analysis is a specialist technique used by programming/planning experts to pinpoint delay and its cause(s) in relation to a project’s works completion date. In turn, this enables responsibility under the contract, and liability for the delay, to be determined. Software tools are routinely employed within delay analysis. This Practice Note outlines the principal delay analysis methodologies in common use, together with the key terms that accompany them. It adopts the framework set out in the second edition of the Society of Construction Law Delay and Disruption Protocol (SCL Protocol), guidance section 11. For further details on the SCL Protocol, see Practice Note: Delay and disruption in construction projects—The Society of Construction Law Delay and Disruption Protocol. Owing to their highly technical character, none of the delay analysis methods lends itself to a simple or brief explanation. Accordingly, only concise overviews are given here, and readers are urged to consult the SCL Protocol or other authoritative, in-depth studies. Taken as a whole, delay analysis is a demanding...