A trust in which the interest of the beneficiary is identified and fixed.

A contract that is agreed between an employer and employee for a fixed duration.

An employee engaged on a fixed-term contract of employment has various rights and protections that derive from the Fixed-term Work Framework Directive 1999/70/EC, which was implemented in the UK law by the Fixed-Term Employees (Prevention of Less Favourable Treatment) Regulations 2002 (FTE Regulations 2002), SI 2002/2034: • the employee is entitled to be treated no less favourably than a comparable permanent employee. Hence it is unlawful for an employer to provide fixed-term employees with fewer or lesser benefits and/or lower remuneration than permanent employees • in certain circumstances, the employee can insist that the fixed-term contract is converted into a permanent one (the duration of which is no longer restricted) • the employee is protected against being subjected to detriment or dismissal arising out of exercise of rights under the regulations EU-derived laws such as FTE Regulations 2002 that were made to implement UK obligations under EU law (such as the obligation to implement a Directive) are preserved in the UK’s domestic legal framework as assimilated law. For further information, see Practice Note: Assimilated law. This Practice

A category of worker who is engaged by the employer for a fixed period of time.

This Practice Note contains references to case law of the Court of Justice of the European Union. For guidance on whether EU judgments are binding on UK courts, see Practice Note: Assimilated law — Assimilated case law. Legislative framework In broad terms, workers employed under fixed-term contracts are protected against: • treatment which is less favourable than that given to workers employed under contracts of indefinite duration, and • abuse arising from a succession of fixed term contracts The source of that statutory protection is the Fixed-term Employees (Prevention of Less Favourable Treatment) Regulations 2002, SI 2002/2034 (the Fixed-term Regulations). The Fixed-term Regulations came into force on 1 October 2002 to give effect under domestic law to the provisions of the Archived Fixed-term Work Directive 1999 (as it had effect immediately before IP completion day). While the Fixed-term Regulations form part of domestic law, the directive itself does not. The directive was made to give legal effect in the EU to a framework agreement reached by representatives of employers and workers,

The date that a rate is determined

A chattel that has become part of the land.

When transferring an interest in land (whether freehold or leasehold), unless the contract provides otherwise: • any fixtures form part of the land and are transferred with it, and • any fittings (also known as chattels) do not form part of the land and will not be included Sometimes it can be difficult to determine whether a particular item is a fixture or fitting. This can lead to dispute as to whether that item is included in the sale. It can also lead to issues when apportioning the purchase price between the property and chattels included as part of the sale for stamp duty land tax (SDLT)/land transaction tax (LTT) purposes (see: Tax—fixtures and fittings below). Depending on the drafting, in the context of a lease (as between a landlord and tenant), whether an item is a landlord’s fixture, a tenant’s fixture or a fitting/chattel can have implications in relation to repairing obligations, reinstatement, insurance, rent review and yielding up. The majority of this Practice Note looks at the position on a sale of land (freehold

EDF EPR new build project underway in France.

Tax analysis: In DuelFuel Nutrition Ltd v HMRC the First-tier Tax Tribunal (FTT) held that a flapjack and cake bar sold together as a sports nutrition package were excluded from the VAT zero-rating for food.

Many websites use Adobe Flash to display graphics, interactive animations and other enhanced functionality. Flash cookies (also known as local shared objects) are data files stored on a user’s computer to facilitate the Flash functionality. Flash cookies can track similar parameters to HTTP cookies but they can also provide information on a person’s use of the specific feature that the cookie is enabling. For example, if it facilitates the display of a video then an operator can be provided with details of how much of the video was watched and when viewing stopped.

A shipping container or cask that is used to transport active nuclear materials between nuclear sites within the UK.