The contractor agrees to carry out the works at a capped price so that it is taking the risk of some of the events which would usually entitle it to claim further sums over and above the contract price. The term is misleading because there is almost no contract in which the contractor agrees to take all risks of increased costs including of course those which occur as a result of variations. Obviously, the price will include a substantial premium to cover the contractor against all of the risks that it is assuming.

Following the reduced Lifetime Allowance, HMRC introduced rules about ‘fixed protection’. When the Lifetime Allowance (LTA) was reduced to £1.5m on 6 April 2012 a new form of protection became available to prevent people from being disadvantaged. This is known as ‘fixed protection’ and enables anyone (other than those individuals with either Primary Protection (PP) or Enhanced Protection (EP) with dormant PP) to apply for an LTA of £1.8m.

THIS PRACTICE NOTE RELATES TO REGISTERED PENSION SCHEMES Through Schedule 18 of the Finance Act 2011, the government introduced an allowance protection regime to accompany the reduction in the lifetime allowance from £1.8m to £1.5m on 6 April 2012. This allowance protection regime, known as fixed protection 2012 (FP 2012), is the original form of fixed protection introduced. FP 2012 is the subject of this Practice Note. The original aim of FP 2012 was to offer transitional protection to individuals who might have already built up pension savings in the expectation that the standard lifetime allowance would remain at least at £1.8m. While the lifetime allowance was abolished with effect from 6 April 2024, FP 2012 continues to provide some transitional protection in terms of an individual’s entitlement to (i) the lump sum allowance, (ii) the lump sum and death benefit allowance, and (iii) a tax-free lump sum. For further information, see The benefits of fixed protection 2012, below. Before 6 April 2023, individuals benefiting from FP 2012 were unable to continue to accrue benefits

THIS PRACTICE NOTE RELATES TO REGISTERED PENSION SCHEMES Through Schedule 22 to the Finance Act 2013 (FA 2013), the government introduced an allowance protection regime to accompany the reduction in the lifetime allowance from £1.5m to £1.25m on 6 April 2014. This allowance protection regime, known as fixed protection 2014 (FP 2014), takes after the fixed protection regime introduced on 6 April 2012 (known as fixed protection 2012 or just ‘fixed protection’). FP 2014 is the subject of this Practice Note. The original aim of FP 2014 was to offer transitional protection to individuals who, before 6 April 2014, had already built up pension savings which exceeded £1.25m, or who had planned to do so in the expectation that the lifetime allowance would remain at least at £1.5m. While the lifetime allowance was abolished with effect from 6 April 2024, FP 2014 continues to provide some transitional protection in terms of an individual’s entitlement to (i) the lump sum allowance, (ii) the lump sum and death benefit allowance, and (iii) a tax-free

THIS PRACTICE NOTE RELATES TO REGISTERED PENSION SCHEMES Through Schedule 4 to the Finance Act 2016 (FA 2016), the government introduced an allowance protection regime to accompany the reduction in the lifetime allowance from £1.25m to £1m on 6 April 2016. This allowance protection regime, known as fixed protection 2016 (FP 2016), takes after the fixed protection regimes respectively introduced on 6 April 2012 (known as fixed protection 2012 or just ‘fixed protection’) and 6 April 2014 (known as fixed protection 2014). FP 2016 is the subject of this Practice Note. The original aim of FP 2016 was to offer transitional protection to individuals who, before 6 April 2014, had already built up pension savings which exceeded £1m, or who had planned to do so in the expectation that the lifetime allowance would remain at least at £1.25m. While the lifetime allowance was abolished with effect from 6 April 2024, FP 2016 continues to provide some transitional protection in terms of an individual’s entitlement to (i) the lump sum allowance, (ii)

The provision to end-users at fixed locations of a service for the originating and receiving of national and international calls, including voice telephony services and may include, in addition, access to emergency ‘112’ services, the provision of communications provider assistance, directory services, provision of public pay telephones, provision of service under special terms or provision of special facilities for customers with disabilities or with special social needs but does not include value added services provided over the public telephone system.

Fixed link telecoms service that connects the network to the consumer's premises by radio instead of copper line or fibre.

PI & Clinical Negligence analysis: The defendant, in an ex-RTA protocol case, made a Part 36 offer which the claimant did not accept within the relevant period. The case was subsequently allocated to the multi-track, following which the claimant accepted the offer. The claimant subsequently sought standard basis costs. The Court of Appeal, contrary to the claimant’s submissions, held that fixed costs continued to apply. Written by David Juckes, barrister at Hailsham Chambers.

Radio-communications service between specified fixed points.

A partner who enjoys a fixed share of partnership profits (but is usually not required to contribute to losses of the partnership) and a limited right to vote on partnership matters.

Fixed surveillance describes the continuous or repeated observation of a person, place or activity from a stationary position, such as a pre‑determined vantage point, CCTV camera, or other fixed monitoring equipment. It is commonly used in criminal investigations, intelligence‑gathering, regulatory enforcement, insurance investigations and employment or commercial disputes.In the UK and Ireland, “fixed surveillance” is generally a descriptive term rather than a defined statutory concept. However, in England and Wales, Scotland and Northern Ireland it often arises within the framework of surveillance and investigatory powers legislation (for example, when assessing whether directed or intrusive surveillance authorisations are required). In Ireland, it is considered in light of constitutional privacy rights and statutory data protection obligations.Key legal issues include lawfulness of authorisation, proportionality, location (public vs private space), use of audio capability, retention and disclosure of surveillance footage, and compliance with UK GDPR / Data Protection Act 2018 or Irish data protection law. Usage and underlying concepts are broadly consistent across the four jurisdictions, although the precise statutory schemes and oversight mechanisms differ.

ARCHIVED: This Practice Note is based on provisions revoked on 1 April 2013. It is therefore for historical purposes only. Limits on the level of fees There are limits on the level of costs a successful party will be awarded for advocates’ fees in relation to: • a fast track trial (the provisions only apply where the claim is allocated to the fast track at the date of the trial) • a hearing to decide the amount of damages to be paid following a default judgment (Part 12) or an admission (Part 14) The provisions are set out in CPR 46. They do not cover: • the hearing of a claim for summary judgment under Part 24 • the court’s approval of a settlement under rule 21.10 • any case which is not allocated to the fast track at the date of trial, in particular: ◦ the hearing of a claim which is allocated to the small claims track with the consent of the parties under rule 26.7(3) ◦ a