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Stop press: The Data (Use and Access) Act 2025 (Commencement No 6 and Transitional and Saving Provisions) Regulations 2026, SI 2026/82 now activate the outstanding parts of the Data (Use and Access) Act 2025 (DUAA 2025). Measures covering subject access requests, legitimate interests, purpose limitation, automated decision-making, cross-border transfers and enforcement take effect from 5 February 2026, while those on penalty notices and complaints apply from 19 June 2026. For further detail, refer to Practice Note: Data (Use and Access) Act 2025—employment implications. This Precedent will shortly be revised to reflect these developments. [to be printed on employer letterhead] [ Name of Employee ][ Address ][ Date ] Dear [ insert employee's name ] Secondment to [ insert name of host company ] Following our recent conversations, I am writing to confirm the arrangements we have agreed for your secondment to [ insert name of host company ] (the
[ Insert name and address of client ] [ insert date ] Dear [ insert name of contact at the client ] Explaining the disclosure process and your obligations Thank you for instructing us in relation to [ insert matter name / details ]. [ This letter accompanies our retainer OR Our retainer will follow under separate cover ]. It [ has been confirmed OR is likely OR is possible ] that your dispute with [ describe other parties ] will be determined in the Business and Property Courts [ if it proceeds to formal litigation ]. This letter explains what disclosure under the Disclosure Scheme ( DS ) in the Business and Property Courts involves, and what you must know about the procedure. The DS seeks a fundamental cultural shift in the approach to disclosure in civil litigation. So, even if you have handled
This Agreement is entered into on [ insert date ] between: 1 [ insert name of manufacturer ] [ of OR a company incorporated in [ England and Wales ] under number [ insert registered number ] whose registered office is at ] [ insert address ] (Manufacturer); and 2 [ insert name of customer ] [ of OR a company incorporated in [ England and Wales ] under number [ insert registered number ] whose registered office is at ] [ insert address ] (Customer). Each of the Manufacturer and the Customer is a party and, together, the Manufacturer and the Customer constitute the parties... Background: (A) The Manufacturer manufactures [ insert ]... (B) The Customer Group manages the distribution and sale of [ insert ]... (C) The Manufacturer intends to manufacture and sell the Product to the
This Deed is dated on [ insert day and month ] 20[ insert year ] Parties [ Insert name of Chargor ], being a company incorporated in England and Wales, bearing registered number [ insert company number ], and whose registered office is situate at [ insert address ] (the Chargor); and [ Insert name of Lender ] of [ insert address ] (the Lender). Recitals The Lender makes facilities available to the Chargor under various financing arrangements. It is a condition of the Lender making the facilities available to the Chargor that the Chargor enter into this Deed in favour of the Lender. ...
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[ Letterhead ] [ Addressed to HMRC Officer ] [ Date ] We jointly make an election under section 792 of the Corporation Tax Act 2009 ( CTA 2009) that [ the whole OR [ insert a specific amount, a percentage or a fraction ] ] of the chargeable realisation gain arising on the deemed realisation and reacquisition of the intangible assets is to be regarded as attributable to [ full company name ] ( Company B) rather than [ full company name ] ( Company A)......
[ Date ] [ Transferor's name and Unique Taxpayer Reference ( UTR) ] [ Transferee's name and UTR ] Election to apportion the price of fixtures under section 198 of the Capital Allowances Act 2001 Please take notice that a joint election has been made in accordance with section 198 of the Capital Allowances Act 2001 ( CAA 2001). This election is entered into by [ name of transferor ], as transferor (the Transferor), whose Unique Taxpayer Reference is [ UTR ], together with [ name of transferee ], as transferee (the Transferee) whose Unique Taxpayer Reference is [ UTR ]. The election concerns the property identified as [ details of property and the address ], recorded with HM Land Registry under title number [ title number ] (the Property)......
The Schedule Tax Covenant 1 Definitions and interpretation 1.1 Despite clause 1.3 of this Agreement, where any inconsistency arises between this Schedule’s provisions and the remainder of this Agreement, this Schedule’s provisions shall prevail for all matters concerning Tax, without limitation or qualification in any respect whatsoever at all......
This Agreement is entered into and made on [ insert date ] as follows Parties [ Insert name of party ], a company registered in England and Wales (company number [ insert registered number ]), whose registered office is at [ insert registered address ] (the Claimant Company); and [ Insert name of party ], a company registered in England and Wales (company number [ insert registered number ]), whose registered office is at [ insert registered address ] (the Surrendering Company) (each of the Claimant Company and the Surrendering Company being a Party and, together, the Claimant Company and the Surrendering Company are Parties). Recitals ( A) [ the [ Claimant Company OR Surrendering Company ] is the beneficial owner of [ the entire OR [ Insert percentage ] ] % of the ordinary share capital of the [ Surrendering Company OR Claimant Company ] OR [ [ Insert name of...
FORTHCOMING CHANGE relating to the modernisation of stamp taxes on shares framework : From 2027, stamp duty and SDRT will be superseded by a single, self-assessed tax on securities—the securities transfer charge ( STC)—with both payment and reporting carried out via a new online portal. The STC is expected to align closely with the proposals consulted on in 2023. Finance Bill 2026 ( FB 2026) introduces, from Royal Assent, a power to make secondary legislation enabling taxpayers to pilot the new digital service, allowing them to self-assess their stamp taxes on securities obligations and submit transactions electronically through that service. For more on the modernisation of stamp taxes on securities, see: News Analyses: Budget 2025— Tax analysis— Stamp and transfer taxes Tax update spring 2025— Stamp taxes on shares modernisation Tax update spring 2025— Tax analysis— Stamp and transfer taxes TAMD 2023— Stamp taxes on shares...
[ Letterhead ] [ Addressed to reporting body’s customer compliance manager ( CCM) or, if none, the office to which the reporting body’s corporation tax returns are made ] [ Date ] [ Name of company that is the reporting body [and its tax reference number ] Report under the international movement of capital rules in Schedule 17 to the Finance Act 2009 This correspondence constitutes the report that must be provided by [ name of the reporting body ] in relation to the [ event OR transaction OR series of events OR series of transactions ] outlined below (the Report). [ The [ name of the reporting body ] is appointed as the nominated reporting body for the following companies: [ insert the names of the other UK corporate parents who have entered into nomination arrangements appointing the company issuing this letter as their nominated reporting body ]. ] 1...
1 Company’s tax residence 1.1 [ Insert name of the company ] (the Company) is tax resident in [ insert name of the jurisdiction in which the company is intended to be tax resident ]. The board of directors intends to conduct the Company’s affairs so that it remains tax resident for UK tax purposes in [ insert name of the jurisdiction in which the company is intended to be tax resident ] and nowhere else. In particular, the aim is that the Company should not be, and should not become, tax resident in the United Kingdom (the UK). 1.2 Whether a company incorporated outside the UK is centrally managed and controlled in the UK, and therefore UK tax resident, is a factual question. It is accordingly important that the Company’s directors observe procedures that ensure, so far as practicable, that the Company does not...
[ Date ] [ Grantor's name and Unique Taxpayer Reference ( UTR) ] [ Grantee's name and UTR ] Election to apportion the price of fixtures under section 199 of the Capital Allowances Act 2001 This serves as formal notice of an election entered into under section 199 of the Capital Allowances Act 2001 ( CAA 2001). This joint election is entered into by [ name of grantor ], acting as grantor (the Grantor), whose Unique Taxpayer Reference is [ UTR ], together with [ name of grantee ], acting as grantee (the Grantee), whose Unique Taxpayer Reference is [ UTR ], in relation to the property described as [ details of property and the address ], recorded at HM Land Registry with title number [ title number ] (the Property)......
This Agreement is entered into on [ insert date or leave date blank ]. Parties [ Insert Employer’s name ], whose registered office is at [ insert Employer’s address ] and whose company registration number is [ insert Employer’s company number ] (‘ Employer’); and [ Insert Employee’s name ] of [ insert Employee’s address ] (‘you’) Recitals [ Your employment with the Employer [ or the Group Companies ] has been ongoing since [ insert date employment started ] OR you were employed by the Employer and/or the Group Companies from [ insert start date ] to [ insert Termination Date ] [ , latterly ] ] under [ a contract of employment OR service agreement ] with the Employer dated [ insert contract date ] ( Employment Contract). [ You are presently bringing a claim in the employment tribunal against the Employer [ and [ insert details of any...
This Agreement is dated [ insert day and month ] 20[ insert year ] Parties [ insert name of selling corporate entity ], a company registered in [ England and Wales OR [ insert country of incorporation ] ], with number [ insert company number ], whose registered office is at [ insert address ] ( Seller) [ insert name of purchasing corporate entity ], a company registered in [ England and Wales OR [ insert country of incorporation ] ], with number [ insert company number ], whose registered office is at [ insert address ] ( Buyer) [ Insert name of guarantor entity ], incorporated in [ England and Wales OR [ insert country of incorporation ] ], with number [ insert company number ], whose registered office is at [ insert address ] (...
Filed on behalf of the [ enter party e.g. [ Claimant OR Appellant ] or [ Defendant OR Respondents ] ] Statement of witness number: [ enter e.g. first ] Date: [ enter date ] [ the translation date: [ enter date ] ] Exhibits: [ enter number ] to [ enter number ] [ Claim No.......
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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 ]...
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