Supporting Principles meaning

In this issue: Budgets, Autumn Statements and Finance Bills Tax treatment Corporate governance Trackers Dates for your diary Weekly highlights from other practice areas Budgets, Autumn Statements and Finance Bills Treasury announces date of ‘Legislation Day’ Draft legislation for the Finance Bill 2026 will be issued on Monday 21 July 2025. In a written statement, James Murray, Exchequer Secretary to the Treasury, confirmed that the UK Government will publish draft clauses on that date, capturing policy changes already trailed. Alongside the draft text, there will be explanatory notes, tax information and impact notes, consultation responses and other supporting documents. The UK Government’s Tax Policy Making Principles paper also reaffirms consulting on draft Finance Bill measures over the summer, together with an intention, where appropriate, to release technical consultations at other points in the cycle far enough ahead of the Finance Bill’s introduction to ease demands on stakeholders. See: Written Statement made on 4 July 2025...

R (on the application of UYR) v Derby City Council & others [2025] EWHC 2081 (Admin) What are the practical implications of this case? The claimant’s only disputed application related to interim relief. A dispute arose and continued between the two local authorities (Derby CC and Manchester CC) over which authority ought to accommodate the claimant. The decision underscores the importance of securing professional supporting evidence before inviting the High Court to apply well-established principles governing age disputes. Deputy High Court Judge Karen Ridge was persuaded by three principal items of evidence: A decision by A&E staff to admit the claimant to a children’s ward and to make a safeguarding referral to the local children’s services authority; A decision by the local children’s services authority to accommodate the claimant with other children in line with their ChA 1989, s 20 duty; Evidence that the claimant’s mental health had likely worsened as a result of being treated as an adult. Taken...

A17 V B17 and others; and A18 V B18 and another [2025] ADGMCFI 0001 What are the practical implications of this case? This decision offers welcome certainty on the ADGM Courts’ jurisdiction to issue worldwide freezing orders (WFOs). Justice Sir Andrew Smith maps the distinctive features of the ADGM legal framework, clarifying the scope of the Court’s injunctive powers and why the direct transposition of certain English law principles is not always appropriate for the ADGM Courts. Against that background, his wholesale endorsement of the DIFC Court of Appeal’s reasoning in Carmon, and his emphasis on the principle of comity between the DIFC and ADGM Courts, will reassure practitioners who practise across these two free zone jurisdictions. At the same time, parties assessing where to enforce an arbitral award will be heartened by the ADGM Courts’ willingness to grant a WFO notwithstanding that neither party is within the jurisdiction and without service of any proceedings there, even where the award debtor’s assets are located outside the ADGM...

Context Numerous statutory regimes confer compulsory purchase powers for defined aims on designated bodies (see Practice Note: Sources and limits of compulsory purchase powers). Ordinarily, authority to compel acquisition is given through a compulsory purchase order (CPO). The specified body, known as the acquiring authority, makes the order, which is then confirmed by the confirming authority—either the minister empowered to authorise compulsory acquisition, an inspector appointed to act on the minister’s behalf, or in certain circumstances the acquiring authority itself. This Practice Note concentrates on the steps for promoting a CPO governed by the Acquisition of Land Act 1981 (ALA 1981). ALA 1981 covers the majority of compulsory acquisitions undertaken by public bodies. Distinct procedures can, however, apply where compulsory acquisition is embedded within development consent orders under the Planning Act 2008 (PA 2008). That route is outside the scope of this Practice Note; for guidance see: Practice Notes—Compulsory acquisition for NSIPs—introduction and principles; Compulsory acquisition for NSIPs—application, draft DCO and supporting documentation; and Compulsory acquisition for NSIPs—examination, making...

Context The compulsory purchase regime is founded on the premise that a proprietor of land, or of rights, that are compulsorily taken or disturbed is entitled to be compensated. Consequently, working out the compensation is a central part of the compulsory purchase process; see: Promoting a compulsory purchase order, covering preparation of the order, its supporting documents and the making of the order. This Practice Note sets out the core principles for assessing compensation arising from the compulsory acquisition of an interest in land. Compulsory acquisition must rest on specific statutory authority, whether for taking the land itself or rights in or over it. The Royal Prerogative is reserved to the Crown, and even the Crown typically prefers to expropriate or requisition land under statutory powers. Most acquisitions proceed under Public General Acts, for example the Highways Act 1980 (HiA 1980). The making and confirmation of a compulsory purchase order (CPO) is usually regulated by the Acquisition of Land Act 1981 (ALA 1981). See Practice Note: Sources and limits...

How to use this index This Practice Note offers an index with links to the Family Procedure Rules 2010 (FPR 2010), SI 2010/2955—the main procedural rules that apply to family proceedings—together with all supporting Practice Directions. Use the 'Table of Contents' tab on the left-hand side of the screen; it will expand to reveal every Part of FPR 2010 and the associated Practice Directions for each individual Part. To open material within FPR 2010, select the margin note to the right of the text for the specific Part or Practice Direction you wish to consult. When you are inside a Part of FPR 2010, click the 'Table of Contents' tab on the left to then expand that Part, display all rules contained in it, and allow you to navigate to the relevant provision you are interested in or require. Within FPR 2010, the 'Table of Contents' tab also lists all other Parts of FPR 2010, and individual rules can be navigated to by clicking on each relevant...

The Pre-action Protocol for Claims for Damages in Relation to the Physical State of Commercial Property at Termination of a Tenancy (the ‘Dilapidations Protocol’) obliges the landlord to provide the tenant with a ‘Quantified Demand’ that itemises every loss being pursued. Although a quantified demand will always depend on the specific circumstances, the notes below are intended to guide you in putting one together. Form of demand You may set out the demand as a letter structured with headings, or as a table adopting the layout recommended in the RICS guidance note Dilapidations in England and Wales, 7th edition (September 2016). As with a schedule of dilapidations, it should be served within a reasonable period following the end of the lease. What counts as reasonable can differ from matter to matter, but is commonly 56 days. If the landlord’s surveyor prepares the quantified demand, they must have regard to the principles contained in the RICS guidance note...