Powered by Lexis+®
Jurisdiction(s):
United Kingdom
United Kingdom
Key definition
Anti-avoidance definition What does Anti-avoidance mean? Anti-avoidance describes measures used to stop parties structuring transactions to sidestep statutory liabilities or weaken creditor protections. In pensions practice in the UK, it most often refers to The Pensions Regulator’s (TPR) powers to deter or remedy avoidance of defined benefit scheme obligations, especially the section 75 employer debt. Although “anti-avoidance” is a descriptive term, key powers are set out in legislation. Under the Pensions Act 2004 (as amended, notably by the Pension Schemes Act 2021), TPR may issue: - Contribution notices (CNs), requiring payment to a scheme. Statutory “tests” include main purpose, material detriment, and (from 2021) the...
Read More
UK Transfer of Assets Abroad: EU defence pre-6 April 2025—operation, Conditions A and B, non-transferor charge, Fisher v HMRC, Brexit and repeal
Published by a
LexisNexis Private Client expert
Practice notes
STOP PRESS: Abolition of non-dom regime and introduction of residence-based IHT regime
The Finance Act 2025 (FA 2025), which secured Royal Assent on 20 March 2025, enacts the removal of the remittance basis and brings in a residence-based regime with effect from 6 April 2025. FA 2025 also makes residence, rather than domicile, the principal criterion for determining inheritance tax exposure.
Further measures include:
- Revisions to the rules for determining excluded property treatment
- Removal of protected settlements status for offshore trusts
- Updates to overseas workday relief
For details, refer to Practice Notes: The abolition of the remittance basis of taxation from 2025–26 and A new residence-based regime for IHT from 2025–26. See also: Finance Bill Tracking Service: Key dates (Finance Bill 2025) and Finance Act 2025. This Practice Note is archived and not maintained.
Repeal of EU Defence from 6 April 2025
The UK left the EU on 31 January 2020 and therefore ceased to be an EU Member State. Consequently, from a UK perspective, the freedom of establishment no longer applies to movements between the UK and EU Member States from that date. As a third country, the free movement of capital...
To view the latest version of this document and thousands of others like it, sign-in with LexisNexis or register for a free trial.
Web page updated on 22/05/2026
Popular documents
When evaluating a general damages claim, the practitioner ought initially to refer to the Judicial College Guidelines (JCG)...
This Practice Note This Practice Note reviews mechanisms used in settling litigation. A Tomlin order consists of a consent order paired with a schedule. It operates to stay proceedings on terms that have been agreed. The provisions contained in the schedule may remain confidential. This Practice Note describes the scope of confidentiality attaching to the schedule and sets out how it differs from a standard consent order. Sample wording for a Tomlin order is included, alongside links to precedents, as well as guidance on court approval. It also addresses varying, setting aside and enforcing a Tomlin order, including the considerations the court will take into account when handling applications for each. Further guidance is provided on interpreting and applying the relevant provisions of the CPR; however, some courts and divisions impose very specific requirements for both drafting and approval, and for approaching the schedule and confidentiality issues. Accordingly, you must consider the particular rules and court guide provisions in the forum where your claim is proceeding when drawing up the Tomlin order...
Date [ date ] Parties [ name of Landlord ] [ of OR incorporated in England and Wales (company registration number [ number ]) with its registered office at ] [ address ] (Landlord) [ name of Tenant ] [ of OR incorporated in England and Wales (company registration number [ number ]) with its registered office at ] [ address ] (Tenant) [ [ name of Guarantor ] [ of OR incorporated in England and Wales (company registration number [ number ]) with its registered office at ] [ address ] (Guarantor) ] [ [ name of Mortgagee ] [ of OR incorporated in England and Wales (company registration number [ number ]) with its registered office at ] [ address ] (Mortgagee) ] Definitions Within this Deed, the terms below shall be interpreted as follows: [ Annual Rent • the annual sum reserved under the Lease; ] [ Insurance Rent • the Tenant’s share of the Landlord’s costs of insuring the Property (as set out in the Lease); ] Lease • the lease of the Property dated [ date ], entered into between (1) [ the Landlord OR [ name ...
I, [ name ], of [ address ], solemnly and sincerely state that: [ Matters to be verified, set out in numbered paragraphs ] I make this solemn statement in good conscience, believing it to be true, and pursuant to the provisions of the Statutory Declarations Act 1835. DECLARED at [ details ] this [ day ] day of [ month and year ] Before me ................................................................................ [ signature of the person before whom the declaration is made ] A [ commissioner for oaths OR [ solicitor OR [ insert other qualification ] ] authorised to administer oaths ]...
Discover more from LexisNexis
