Jurisdiction(s):
United Kingdom

Related legal acts

Key definition

Exclusion definition

What does Exclusion mean? In school discipline, exclusion is the formal removal of a pupil from attending school, either temporarily or permanently, in response to serious misconduct. It operates under statute and statutory guidance, with procedural safeguards such as written reasons, an opportunity to make representations, and routes of review or appeal. In England, the terms are suspension (formerly fixed‑period exclusion) and permanent exclusion, under the Education Act 2002/Education and Inspections Act 2006 and DfE statutory guidance. The head teacher/principal decides, the governing board reviews, and there is a right to an independent review panel. In Wales, “exclusion” (fixed‑term or permanent) remains the operative...

UK disguised remuneration (ITEPA 2003 Part 7A): exclusions, reliefs and loan charge carve-outs for employee share schemes, deferred remuneration and employment-related securities

Published by a LexisNexis Tax expert

Practice notes

STOP PRESS: Abolition of non-dom regime and remittance basis of taxation from 2025–26

From 6 April 2025, the Finance Act 2025 abolishes the remittance basis of taxation and introduces a residence-based approach. The reforms include a new Foreign Income and Gains (FIG) regime, alongside changes to overseas workday relief. For further details, see Practice Note: The abolition of the remittance basis of taxation from 2025–26.

FORTHCOMING CHANGE:

As set out at Autumn Budget 2024, the government commissioned an independent review of the loan charge. Announced on 23 January 2025, the review will consider barriers preventing those subject to the loan charge who have not settled and paid their tax liabilities in full from reaching resolution with HMRC, and will recommend ways to encourage settlement with HMRC (see News Analysis: Autumn Budget 2024—Independent review of the loan charge). To inform the review, a call for evidence aimed at those still subject to the loan charge (and their advisers) was published on 28 March 2025...

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Stephen Downie

Francis Wilks & Jones

Stephen is a dual qualified solicitor and ACCA accountant, and is a partner at Francis Wilks & Jones acting for tax advisors, private clients and Insolvency Practitioners.Stephen works with FWJ’s tax disputes team dealing with Code 8 and Code 9 enquiries, direct and indirect tax investigations and tribunal proceedings; Stephen’s particular specialism in this area comprises the evolving legal position surrounding tax avoidance schemes in respect of both live and insolvent companies.Stephen’s person experience over the course of the last 20 years also extends to insolvency, restructuring and contentious insolvency claims, acting on both sides for both liquidators/administrators and defending SMEs, individuals and directors....

Web page updated on 22/05/2026

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