This week’s edition of Planning weekly highlights includes: analysis of the Court of Appeal’s decision quashing an injunction preventing the use of an Epping hotel for asylum seekers; a court decision clarifying the position on ambiguity in prior approvals; a court decision quashing planning permission over failure to consider an expert report; and a policy statement on hydrogen infrastructure strategic planning.

This Practice Note considers issues relating to the identification and interviewing of potential witnesses, preparation with them of their witness statements and assisting them to give evidence in court. For guidance on the preparation of trial witness statements in the Business and Property Division, see Practice Note: Trial witness statements in the Business and Property Division under CPR PD 57AC. This Practice Note should also be read in conjunction with Practice Note: Courts’ power to manage factual evidence which provides guidance on the courts’ power to manage factual evidence under CPR 32.1 and CPR 32.2(3). Choosing witnesses Witness evidence at trial can be critical to the success or failure of a claim or defence to a claim. This Practice Note discusses how to work effectively with a witness when dealing with the preparation of such evidence. Importance of planning witness evidence In claims where the dispute is principally fact based, success or failure may depend on whether a particular witness is viewed as credible by the court. It is important to consider obtaining

Breach of planning control and enforcement action For the purposes of Town and Country Planning Act 1990 (TCPA 1990), a breach of planning control is subject to enforcement action. For these purposes, a breach of planning control means: • carrying out development without the required planning permission—this inherently requires that an unauthorised operation or a material change of use which constitutes development within the meaning of TCPA 1990, s 55 has occurred, and that planning permission is required for that development and has not been obtained. In deciding whether a breach of planning control has occurred within this context, the guidance and case law concerned with the meaning of ‘development’ will need to be followed, see Overview: Is planning permission required? • failing to comply with any condition or limitation subject to which planning permission has been granted—this includes any of the limitations or conditions applied to individual permitted development rights in the Town and Country Planning (General Permitted Development) (England) Order 2015, SI 2015/596 in England and the Town and Country Planning (General Permitted Development) Order 1995, SI 1995/418 in Wales Responsibility

This Practice Note contains links to Q&As on the most frequently-asked questions in planning. The answers are not maintained and therefore reflect the law on the date on which they were published. For up to date guidance and further detail, follow the links within each answer. Highways, Streets and Public Rights of Way Highways—maintenance, adoption and works agreements • Where a roadway is adopted by the local highways authority, can it also form part of an individual property owner's registered title? What is the effect if a way is both adopted but also shown as within a registered title to a residential property? • When is the consent of the owner of the subsoil of a highway required for the installation of services in the subsoil? • Section 100 of the Highways Act 1980 gives a highway authority the right to place drains in adjoining land provided compensation is paid to the landowner for any damage caused. Does this mean that the authority does not have to pay for the right to have a drain in the adjoining property but only has

This Practice Note is a horizon scanner tracking key future developments in the field of planning law in England and Wales. It provides details of key dates for your diary, including forecast dates where the actual date is unknown, and relevant commentary in relation to: • Legislation: ◦ Bills in progress ◦ Acts not in force, partially in force or subject to staged introduction ◦ Statutory instruments in progress ◦ Statutory instruments not in force, partially in force or subject to staged introduction • Key case appeals: ◦ Supreme Court ◦ Court of Appeal • Consultations and calls for evidence • Other key developments: ◦ Policies ◦ Inquiries ◦ Research studies unless otherwise stated, entries relate to England. Wales-specific entries are identified separately. This horizon scanner does not cover past developments, such as legislation fully in force or final judgments. Legislation Acts not in force, partially in force or subject to staged introduction What’s happening? When? What’s the impact? Find out more Planning and Infrastructure Act 2025—remaining infrastructure and environmental

The following Planning resources, providing useful practical commentary, legislation, rules and guidance for Planning lawyers, whether in private practice or in-house, are available in Lexis+® UK. Commentary Title Summary Who should use this resource? Butterworths Planning Law Service Authored by No 5 Chambers and a range of other leading legal experts, Butterworths Planning Law Service provides practical guidance and incisive commentary on all aspects of Planning law in England and Wales. In addition, there are a range of time-saving standard forms and precedents plus a full library of relevant materials, including the latest government guidance. Of general interest to Planning practitioners needing to undertake research into these topic areas, with a focus on case law. Knight's Guide to Building Control Law and Regulations This provides the legal background to, and authoritative commentary on, the current Building Regulations in England and Wales,

Means all the plans, drawings, models, specifications, reports, design documents and any other materials provided by the Licensor for the purposes of the Project

The Government has announced that it plans to increase the income tax self assessment (ITSA) reporting threshold for trading income from £1,000 to £3,000 gross within this Parliament. Other measures to help HMRC deliver Plan for Change are also announced.

The Cabinet Office has announced further measures aiming to tighten Whitehall standards, appointment and vetting processes, including review of National Security Vetting, the Lords Code of Conduct, Business Appointment Rules, financial disclosure arrangements and lobbying rules. While the Public Office (Accountability) Bill progresses in Parliament, further proposed legislative measures will allow removal of peerages and provide stronger safeguards against election interference.

The machinery, tools and goods required for the completion of the works

The equipment used by a business to enable it to trade.

FORTHCOMING CHANGE relating to the tax treatment of predevelopment costs: On 13 July 2026, the government launched a consultation on the tax treatment of predevelopment costs following the conclusion of the litigation that culminated in the Supreme Court judgment in Orsted West of Duddon Sands (UK) Limited. The consultation, which has a closing date of 21 September 2026, seek views and evidence on the types of costs incurred, any uncertainty in the current treatment, and the impact on investment decisions. The consultation document indicates that the government is not currently minded to legislate to change the tax treatment of these costs, but wants to understand the issues more fully. For more information, see News Analysis: Legislation Day: Draft Finance Bill 2027—Tax analysis. Plant and machinery allowances are the most widely used form of capital allowance. Allowances are given for expenditure on the provision of both ‘plant’ and ‘machinery’, but these are not the same thing. This is important, as it is often easier to demonstrate that something is