This Agreement is made on [date] Parties 1 [insert name of supplier] [of OR trading as [insert trading name] of OR a company incorporated in [England and Wales] under number [insert registered number] whose registered office is at] [insert address] (Supplier); and 2 [insert name of customer] [of OR trading as [insert trading name] 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 Supplier and the Customer being a party and together the Supplier and the Customer are the parties). Background (A) The Supplier conducts the business of supplying [insert description] to other businesses. (B) The Customer conducts the business of [insert description]. (C) The parties have agreed that the Supplier will supply goods to the Customer on the terms set out in this Agreement. (D) To improve the efficiency of the Customer's supply chain the parties contemplate that the Supplier shall supply Goods to the Customer on a consignment stock basis and to allow the Customer to hold a consignment of the Goods on the Customer's premises. The parties agree: 1 Definitions and interpretation 1.1 In this Agreement: [Actual

Scope and purpose This Practice Note is prepared to assist with the review and/or negotiation of a consignment stock agreement, and accompanies Precedents: Consignment stock agreement—pro-customer and Consignment stock agreement—pro-supplier. A consignment stock arrangement is one where a seller of goods (the consignor) consigns a stock of goods to a buyer (the consignee) and in doing so retains ownership of those goods pending the moment when they are taken/appropriated for use by the buyer. The stock of the seller’s goods is retained by the buyer, usually on its premises, and is at the buyer’s disposal. There is a subtle difference here compared to a typical supply of goods under retention of title (RoT) terms. With consignment stock (and unless your agreement states otherwise) a contract of sale as to specific consigned goods does not arise until they are appropriated by the buyer from the stock for use, whereas with a typical supply the contract usually comes into place before delivery. Types of consignment stock arrangement Consignment stock arrangements arise in a variety of circumstances.

Any person, organisation or government entity which prepares a consignment for transport and consigns material to a consignee through an accredited carrier.

This Practice Note is a consolidated version of the HMRC Manuals tracker that has appeared each week in the Private Client weekly highlights from January 2021 to December 2024, organised by HMRC Manual and in reverse chronological order. It covers many of the significant changes to the HMRC Manuals listed below that may be of key interest to Private Client practitioners. For the consolidated version of the HMRC Manuals tracker from January 2025 onwards, see Practice Note: Consolidated HMRC Manuals tracker 2025–26–Private Client. Avoidance Handling Process Manual Page(s) amended Date of change Comments Added: AHP1000, AHP1200, AHP1300, AHP1400, AHP1450, AHP2000, AHP2100, AHP2200, AHP2300, AHP3000, AHP3100, AHP3200, AHP3300, AHP3400, AHP3500, AHP4000, AHP4100, AHP4200, AHP4300, AHP4350, AHP4400, AHP4500, AHP4550 and AHP4570 29 September 2023 This new manual sets out HMRC's approach to handling risks from tax avoidance for all taxes and directorates in HMRC, with a view to ensuring consistency and effectiveness. The overview pages explain what HMRC means by tax avoidance, as distinct from legitimate tax planning. They also explain the role of iTAPE, a

This Practice Note is a consolidated version of the HMRC Manuals tracker that appears each week in the Private Client weekly highlights, organised by HMRC Manual and in reverse chronological order going back to 1 January 2025. It covers many of the significant changes to the HMRC Manuals listed below that may be of key interest to Private Client practitioners. For details of changes made between January 2021 and December 2024, see Practice Note: Consolidated HMRC Manuals tracker 2021–24—Private Client [Archived]. Avoidance Handling Process Manual Page(s) and date(s) of change Comments Updated: AHP340011 February 2025 Wording added to DOTAS guidance to confirm that, if HMRC becomes aware of an undisclosed scheme, HMRC may allocate a Scheme Reference Number (SRN) if it reasonably suspects that the scheme should have been disclosed and the promoters / suppliers of that scheme have not been able to satisfy HMRC that the scheme is not notifiable. Capital Gains Manual Page(s) and date(s) of change Comments Updated: CG665307 September 2026 Guidance on claims to pay

A single set of accounts for a group of companies as a whole.

Family analysis: The President of the Family Division, Sir Andrew McFarlane, has issued new consolidated guidance on allocation and gatekeeping for children proceedings in the Family Court, effective from 5 May 2026. The guidance replaces the previous 2014 public and private law guidance and introduces a unified framework governing allocation across all children cases. It formalises the role of gatekeeping teams, aligns allocation decisions with modern procedural pathways (including Child Focused Courts), and reinforces core principles of judicial continuity, proportionality and efficient use of judicial resources.

The Courts and Tribunals Judiciary (CTJ) have now completed a comprehensive consolidation exercise on the various guidance documents which are available for judges and members of the First-tier Tribunal (Immigration and Asylum Chamber) (FTT). The full list of Guidance, Practice Directions and Statements, Protocols, Guidance Notes, LCJ Directions and other materials, relating to the FTT and Upper Tribunal (UT), has been compiled into one reference Word document, which will be kept up to date. A webpage on the CTJ site also breaks down the guidance and resources into separate sections, in a table. The documents cross-reference similar guidance for the UT, and show joint FTT/UT guidance, and other aspects. The page also provides links to additional procedure rules and forms for the Chamber.

This pulls together worked examples of the following Precedents: • Annual budget—law firms • Monthly budget—law firms

Please click for an Excel version of this schedule. 1 ICT maintenance schedule Resource Resource is maintained by Date of maintenance(DD/MM/YYYY) Any

Integration of a particular piece of EU legislation, its amendments and corrections in a single, non-official and non-legally binding document to be used as a documentation tool only.

Where a company increases the nominal value of its shares and reduces the number of shares in issue by consolidating holdings. For example, five 5p shares might be consolidated into one 25p share.