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United Kingdom
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Key definition
ACT definition

What does ACT mean? In corporate and banking practice, ACT usually refers to the Association of Corporate Treasurers, the UK-based professional body for corporate treasury professionals, rather than a statutory “Act”. It is not defined in legislation or case law; the acronym is market terminology used in transaction documents and governance materials. The Association of Corporate Treasurers promotes professional standards in liquidity management, funding, cash and risk management, foreign exchange and derivatives. It publishes guidance and a code of ethics and awards recognised qualifications (including AMCT and FCT). In legal contexts, references to “ACT-qualified” personnel or to ACT good practice may appear in treasury policies,...

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Sentencing practice and procedure in the magistrates' and Crown Courts (England and Wales): PSRs, deferral (2026 reforms), committal, Newton hearings and the slip rule

Practice notes
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This PrACTice Note outlines sentencing in the magistrates’ court and Crown Court under the Sentencing Act 2020 (SA 2020) (Sentencing Code). The Sentencing Act 2026 (SA 2026), which secured Royal Assent on 22 January 2026, makes extensive amendments to the Code, including raising the maximum period a court may defer sentence from six to 12 months for offenders convicted on or after 22 March 2026.

Will I be sentenced in the magistrates’ or Crown Court?

All criminal cases commence in a magistrates’ court, but only summary-only or either-way offences are sentenced there. For details on Allocation and sending, see Practice Notes:

  • Allocation and sending for trial—sending of cases forthwith to the Crown Court for trial
  • Allocation and sending—either-way offences not sent forthwith to the Crown Court for trial

Where conviction occurs in the magistrates’ court, magistrates or a district judge will pass a sentence within that court’s general limit. See Practice Note: Sentences imposed following conviction—General limits on magistrates’ courts powers to impose custodial sentences following conviction. If the sentence required exceeds the magistrates’ court’s powers, ...

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Angharad Hughes
Angharad Hughes

Angharad Hughes is a barrister at Howard Kennedy LLP. She came to the firm with experience of a flourishing criminal defence practice from a leading criminal set. Angharad’s instructions cover a wide range of matters including violent crime, dishonesty, confiscation, weapons, drugs, road traffic and public order offences. She also has experience in bringing private prosecutions on behalf of corporate entities.She now specialises in financial and complex crime, civil recovery and fraud. She is known for her ability to quickly and competently grasp central issues.She is also the founder of Griffin-LAW, a pro-bono project advancing social mobility at the Bar....

Will Glover
Will Glover

William acts for individuals and corporates on all aspects of criminal litigation, including proceeds of crime. He also advises on related compliance issues and procedures in addition to conducting investigations on behalf of businesses with concerns in respect of possible criminality.He is currently recognized by the Legal 500 in Fraud: White-Collar Crime (Advice to Individuals) in addition to Regulatory Investigations and Corporate Crime (Advice to Corporates).His significant recent work includes acting for corporates and individuals on serious fraud and corruption matters.He has advised a number of corporate entities on dealing with voluntary and compulsory requests from the authorities. He is also experienced in representing individuals in general crime and extradition matters.William joined Fieldfisher after several years at the Criminal Bar in London where he often acted for individuals in serious fraud matters at the specialist fraud court; Southwark Crown Court. While at the Bar in...

Web page updated on 21/05/2026

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