This flowchart sets out the steps to be taken when the accelerated first appointment procedure is available in the Financial Remedies Court, which is a subsidiary structure within the Family Court. To access detailed practical guidance on the steps in the flowchart including relevant overviews, Practice Notes, precedents, procedural guides, client guides, legislation, forms and further reading links, see: Financial provision—practice and procedure—overview or click on the related

This Practice Note considers the accelerated first appointment procedure set out in the Financial remedies guide (March 2026) (the FRG), including when the procedure may be used, steps that must be taken to comply with the procedure, how the application is determined and situations where the procedure cannot be used. It also addresses the drafting of an agreed directions order, use of the online system for financial remedies and providing for a private financial dispute resolution appointment. First appointments in the Financial Remedies Court may be dealt with using an accelerated procedure (not to be confused with the fast-track procedure or the express financial remedy procedure pilot). Parties involved in cases at all judicial levels are ‘encouraged’ to agree directions based on this procedure, which avoids the attendance of parties and legal representatives at the first appointment hearing. This procedure was introduced by the Primary Principles document issued alongside the Statement on the efficient conduct of financial remedy hearings in the Financial Remedies Court below High Court judge level (11 January 2022) but is now contained

The Finance Act 2014 (FA 2014) introduced the concepts of an accelerated payment notice (APN) and a partner payment notice (PPN) to help combat tax avoidance by disincentivising taxpayers from entering into tax avoidance schemes, including by removing the cashflow benefit of entering into them. In direct tax disputes where an APN has not been given, HMRC often agrees to a taxpayer’s application to postpone recovery of the tax in dispute until the matter has been resolved by the First-tier Tribunal (Tax Chamber) (FTT). Where an APN or a PPN is issued, payment of the disputed tax cannot be postponed and, if it has already been postponed, the postponement ceases to have effect. Therefore, APNs or PPNs require taxpayers to pay the tax in dispute before their case (and therefore before the final amount of tax due) has been decided. The tax paid in accordance with an APN or a PPN will be repayable if the taxpayer is ultimately successful in the course of litigation (or HMRC withdraws from the dispute). Since 17 July 2014 HMRC has had the

This Practice Note examines the circumstances in which an award of compensation may be subject to a discount for accelerated receipt, ie where a sum is received before the date on which it would have been received if the individual had remained employed. Claimants who bring successful wrongful dismissal claims, which result in an award of compensation, may receive payment in respect of certain sums either before or after the date on which they would have received those sums had they remained employed. Where a sum is received before the date on which it would have been received if the individual had remained employed, a discount for accelerated receipt may be appropriate, which is discussed below. Where a sum is received after that date, the claimant will be entitled to interest (see Practice Note: Interest in wrongful dismissal claims). Discount for accelerated receipt Accelerated receipt is the counterpart to interest. Interest compensates a party who did not receive money when it was due, because late payment deprived that party of the opportunity to invest

Ireland-Property analysis: This article, written by Aaron Boyle, partner (Energy and Planning), of Arthur Cox LLP, outlines the government’s Critical Infrastructure Bill 2026 (Ireland) and related circulars, including the proposed designation of critical infrastructure projects/programmes, prioritisation duties for public bodies, Ministerial oversight powers and measures aimed at streamlining regulation for infrastructure delivery.

This Practice Note looks at considerations prior to, and when accelerating a loan. It discusses: • what is meant by acceleration • the circumstances in which lenders may accelerate • alternatives to acceleration, and • risks and legal considerations in relation to acceleration What is meant by acceleration? The term ‘acceleration’, in the context of a loan, refers to the declaration (usually by notice) by a lender (or lenders in a syndicated facility), that the loan (and certain other borrower liabilities under the loan) must be repaid early, ie before the agreed repayment date. The lender(s) will typically only be permitted to demand early repayment of a loan under certain circumstances. These will be set out in the loan agreement and are termed ‘events of default’. The acceleration clause is typically located after the list of events of default in a loan agreement and should be reviewed carefully to determine what rights the event of default has given the lender(s). Events of default often give rise to other consequences under facility documentation—eg a drawdown request

Planning analysis: The government has published a Planning Reform Working Paper titled ‘Streamlining Infrastructure Planning’ (the Paper), inviting views on further action to streamline the development of critical infrastructure, in particular Nationally Significant Infrastructure Projects (NSIPs), across England. The proposals include: changes to the updating procedures for National Policy Statements (NPSs); speeding up decisions under the Planning Act 2008 (PA 2008) procedure, by amending the consultation and post-consent stages, introducing greater flexibility into the regime and strengthening statutory guidance; and related improvements to transport specific consenting regimes.

Is the process where lenders have the right to demand the immediate repayment of all outstanding debt as a result of an event of default.

Date [insert date of Agreement] Parties 1 [insert name of Employer] of [insert address] incorporated in England and Wales with company registration number [insert company registration number] (the 'Employer') 2 [insert name of Contractor] of [insert address] incorporated in England and Wales with company registration number [insert company registration number] (the 'Contractor') Whereas (A) The Employer has entered into a contract with the Contractor for the[ design and] construction of a [insert brief description of the project] at [insert location of site] (the 'Building Contract'). (B) [There has been a delay to the progress of the works under the Building Contract OR The Employer has increased the scope of works under the Building Contract OR The Employer wishes to shorten the period for the completion of the works]. (C) The parties have agreed to accelerate the progress of the works in accordance with the terms of this Agreement. IT IS HEREBY AGREED as follows 1 Definitions and interpretation 1.1 In this Agreement the following expressions shall have the following meanings: Accelerated Completion Date • means [revised (accelerated) completion date]. Acceleration Payment

What is acceleration? Acceleration in construction law is generally understood to mean taking measures to speed up the works in order to complete them earlier than would otherwise be the case. However, there is no legal definition of acceleration. In Ascon v Alfred McAlpine, the court observed: ‘“Acceleration” tends to be bandied about as if it were a term of art with a precise technical meaning, but I have found nothing to persuade me that that is the case. The root concept behind the metaphor is no doubt that of increasing speed and therefore, in the context of a construction contract, of finishing earlier. On that basis “accelerative measures” are steps taken, it is assumed at an increased expense, with a view to achieving that end.’ The Society of Construction Law Delay and Disruption Protocol (SCL Protocol) describes acceleration as: ‘The application of additional resources or alternative construction sequences or methodologies seeking to achieve the planned scope of work in a shorter time than planned or execution of additional scope of work within the original planned

This Practice Note sets out certain key cases and associated relevant content in relation to acceleration of debt and enforcement of security. The cases are divided by topic area and include: • Cases on the process leading to acceleration and enforcement • Cases relating to demands and events of default • Cases relating to duties of mortgagee on enforcement by sale • Cases relating to duties of mortgagee in possession • Cases relating to Financial Collateral Arrangements (No 2) Regulations 2003 Cases on the process leading to acceleration and enforcement Names of parties Judgment date Case summary Relevant content Miller v Cook (1870) L. R. 10 Eq. 641 13 July 1870 This case is authority for the fundamental point that security should not be enforced in an oppressive manner and that consequently notice of enforcement and the exercise of remedies by the security holder is almost always require, eg by making demand and raising the power of sale. See Practice Notes: Enforcement—debentures and floating charges and Enforcement—fixed charges Bank

An acceleration statement is a statement in which an offeror brings forward the latest date by which all of the conditions to the offer must be satisfied or waived.