Permanent endowment means, in relation to any charity, property held subject to a restriction on its being expended for the purposes of the charity (Charities Act 2011, s 353(3)).

Generally, for the purposes of the Corporation Tax Acts 2010 (CTA 2010) a company has a permanent establishment in a territory if, and only if, (1) it has a fixed place of business there through which the business of the company is wholly or partly carried on, or (2) an agent acting on behalf of the company has and habitually exercises there authority to do business on behalf of the company (CTA 2010, s 1141).

Right to reside permanently (without limitation of time) in the United Kingdom in accordance with Immigration (European Economic Area) Regulations 2006, SI 2006/1003.

ARCHIVED: this Practice Note is no longer maintained as it covers the implementation of EU free movement law in the UK prior to IP completion day, on which date domestic legislation implementing EU free movement law was revoked, subject to certain savings and modifications. For further details, including of the relevant savings and the position of CJEU case law, see Practice Note: Brexit and the end of EU free movement law in the UK. The Practice Note has been retained in archived form for historical interest, because EU law as previously implemented in the UK remains relevant in certain limited situations. For historical versions of the Immigration (European Economic Area) Regulations 2016, SI 2016/1052, including immediately prior to revocation, see Legislation.gov.uk. For the ongoing development of EU free movement law in EU Member States, see: Immigration, employment & share incentives (EU Law)—overview. EEA nationals and their family members (and all other non-EEA nationals residing in the UK on the basis of EU free movement law) already resident in the UK will need to have applied

This Practice Note considers the practical effects of acquiring the right of permanent residence under EU free movement law, the general rules as to when it is acquired (including what constitutes residing legally/in accordance with EU law and continuous residence), when it can be lost, and categories of persons who cannot obtain permanent residence. Note that throughout the term 'EU nationals' also includes nationals of the countries in the European Economic Area (EEA), which include the 27 EU Member States as well as Norway, Iceland and Liechtenstein. Switzerland is party to the Agreement between the EU and the Confederation of Switzerland with free movement rules which are very similar to the rules contained under Directive 2004/38/EC (the Citizens' Directive). The right of permanent residence (permanent residence) was introduced by the Citizens' Directive, the deadline for transposition of which fell on the 30 April 2006. As with most rights of residence under EU law, permanent residence is acquired automatically on meeting the relevant conditions, as detailed below. An application is therefore made to confirm rather than

Note that throughout this Practice Note the term ‘EU nationals’ also includes nationals of the countries in the European Economic Area (EEA), which include the 27 EU Member States as well as Norway, Iceland and Liechtenstein. Switzerland is party to the Agreement between the EU and the Confederation of Switzerland with free movement rules which are very similar to the rules contained under Directive 2004/38/EC (the (Citizens’ Directive). The right of permanent residence (PR) was introduced by the Citizens’ Directive, which became directly effective on the 30 April 2006, at the time when the deadline for transposition of the Citizens' Directive expired. Permanent residence—acquisition and loss On acquiring PR, an EU national, a non-EU national who is their family member, or a non-EU national who has retained the right of residence under EU law, will no longer

The Infrastructure (Wales) Act 2024 (I(W)A 2024) received Royal Assent on 3 June 2024. From 15 December 2025, the Act brought into force a new unified infrastructure consenting process which, for specified categories of significant infrastructure projects, replaces the Developments of National Significance (DNS) regime. This Practice Note explains the DNS regime and how it continues to operate under the transitional and saving provisions in I(W)A 2024, s 146 and supporting regulations. For the new infrastructure consent regime, see Practice Note: Infrastructure consent in Wales. Developments of National Significance in Wales Status of DNS following the Infrastructure (Wales) Act 2024 From 15 December 2025, new projects that fall within the categories of significant infrastructure projects (SIPs) under I(W)A 2024 generally require infrastructure consent rather than planning permission under the DNS regime. The DNS regime remains available only where the project falls within the transitional and saving provisions in I(W)A 2024, s 146 and related regulations. For example, a DNS notification must have been submitted before 15 December 2025 and the resulting DNS application

The Planning Act 2008 (PA 2008) received Royal Assent on 26 November 2008. PA 2008 reformed the planning application process in England and Wales to provide a development consent system for nationally significant transport, energy, water and waste infrastructure projects. A development consent order (DCO) is the means of obtaining permission for developments categorised as nationally significant infrastructure projects (NSIPs). Applications for NSIPs are submitted to the Planning Inspectorate (PINS). The relevant Secretary of State is the decision maker on all applications for DCOs. The Secretary of State may advise on the merits of an application or proposed application. In Wales, applications for ‘developments of national significance’ are made to the Welsh Ministers instead of the local planning authority (LPA). See below: Wales—applications direct to Welsh Ministers—developments of national significance. For guidance on the procedure for making a DCO, see Practice Notes: Nationally significant infrastructure projects—pre-application engagement and preparation, Application procedure for nationally significant infrastructure projects, Examination of nationally significant infrastructure projects—general and Examination of nationally significant infrastructure projects—procedure. The government has published a

Planning analysis: In Taytime v SSLUHC, the court granted permission under section 288 of the Town and Country Planning Act 1990 (TCPA 1990) on one ground in relation to an appeal to quash an inspector’s appeal against the refusal of planning permission. The complicating facts within this case were that the original applicant was a company which was in the process of being dissolved but had created an arrangement with another company—Taytime-to bring the appeal. Written by Tim Baldwin, barrister, Garden Court Chambers.

The law firm Deighton Peirce Glynn (DPG) has reported that on 9 October 2025, the Administrative Court in Cardiff granted permission to proceed with a judicial review challenge to the Home Secretary’s policy of providing proof of immigration status solely via ‘eVisas’, on significant wider public interest grounds. eVisas are digital only immigration status records which have replaced physical documents such as Biometric Residence Permits as the primary method for showing entitlement to right to work and access services. The claim argues the policy is unlawful because the statutory framework permits the Secretary of State to issue alternative proof of status, and the blanket refusal to do so fetters that discretion and is irrational. In its press release, DPG cites reports from the3million and the Immigration Law Practitioners’ Association (ILPA) highlighting errors, delays and access failures, and says Home Office ‘workarounds’ are often inadequate due to delays. The two lead claimants are BSC (a recognised refugee and trafficking survivor whose eVisa displayed her trafficking name and date of birth, risking loss of support) and ‘JS’ (incorrectly recorded as having no recourse to public funds), with corrections made months after claims were issued.

What is permission in principle (PiP)? The Housing and Planning Act 2016 (HPA 2016) introduced permission in principle (PiP), an alternative (England-only) consent route for housing-led development which separates in-principle matters from technical detail. The result of PiP, together with a grant of technical details consent, is a grant of full planning permission. Section 58A of the Town and Country Planning Act 1990 (TCPA 1990) enables PiP to be granted for housing-led development of land in England. TCPA 1990, s 58A(2) expressly excludes development consisting of the winning and working of minerals from the possibility of a grant of PiP. The explanatory notes to HPA 2016 and the Planning Practice Guidance (PPG) state that the government’s intention is that the particulars that can be granted PiP are limited to the location, the uses (which must be housing-led) and the amount of development. TCPA 1990, s 59A makes provision for PiP to be granted in two ways: • on allocation in plans and registers, and • on direct application to the local planning authority (LPA) TCPA 1990, s 59A(10)(b)

A type of automatic planning consent for housing-led development allocated in an adopted local plan or neighbourhood plan, or included in a local brownfield register. The result of permission in principle, together with a grant of technical details consent, is a grant of full planning permission.