This Practice Note provides an overview of the guidance documents relating to sponsors of students under the Student and Child Student routes and outlines the possible statuses a student sponsor may hold. It also discusses some key student sponsor licence issues and case law. All Students and Child Students must be sponsored by a student sponsor, defined in the Immigration Rules as follows: ‘“Student sponsor” means a sponsor which [sic] listed on the register of licensed sponsors maintained by the Home Office.’ Since 5 October 2020, sponsors of both Students and Child Students have been called ‘student sponsors’ (in the Immigration rules) or ‘Student sponsors’ (in guidance). Before then, Tier 4 sponsors sponsored Tier 4 (General) and Tier 4 (Child) students. For further information on these changes, see: LNB News 10/09/2020 99. ’Since then, terminology has changed, some requirements have become less restrictive and Legacy sponsorship has ceased to exist. Note that all sponsors hold a student sponsor licence, but Student Sponsor (both words in capitals) is a status.

This Practice Note provides information about the statutory checklist contained in section 1(3) of the Children Act 1989 (ChA 1989) which is a checklist of factors that the court must consider when deciding what the children's needs are and what order to make in relation to specified orders. It explains when the court must have regard to the checklist ie applications under ChA 1989, s 8 and applications for special guardianship order or orders under ChA 1989, Pt IV. It looks at the factors contained in the checklist and relevant cases Application of the checklist ChA 1989 contains a checklist of factors (commonly referred to as the statutory checklist or the welfare checklist) that the court must consider when deciding what the children’s needs are and what order to make in relation to specified orders. The court must have regard to the checklist when it is considering whether to make, vary or discharge: • an order under ChA 1989, s 8 (a section 8 order) and the making, variation or discharge of the order is opposed by any

Exceptions under the CJA 2003 The admission of hearsay evidence is regulated by the Criminal Justice Act 2003 (CJA 2003). See Practice Note: Admissibility of hearsay evidence. The CJA 2003 expressly preserves the common law exceptions to the rule against hearsay for certain categories of evidence. The common law exceptions to the rule against hearsay are: • public information • evidence of reputation • res gestae (eg statements connected with the facts in issue and which are an integral part of what happened) • confessions • admissions by agents • statements in furtherance of a common enterprise • expert evidence See Practice Note: Admissibility of hearsay—preserved common law exceptions. The CJA 2003 also provides for the admissibility of a previous inconsistent statement, ie a statement made by a witness before giving evidence which is inconsistent with their testimony at trial. Further, the CJA 2003 makes express provision for other previous statements of witnesses, eg statements in rebuttal of recent fabrication. See Practice Notes: Admissibility of hearsay evidence in criminal proceedings and Safeguards

Under sections 259–261 of the Pensions Act 2004, and the Occupational and Personal Pension Schemes (Consultation by Employers and Miscellaneous Amendment) Regulations 2006 (the Pension Consultation Regulations), SI 2006/349, employers must consult with scheme members or their representatives before making certain changes to occupational or personal pension schemes if: • they employ in Great Britain at least 50 employees • they are not an excluded employer • they propose to make

The statutory residence test (SRT) is the test used to determine if an individual is UK tax resident for tax years 2013–14 onwards. It is critical to understand that the test applies for the purposes of income tax, capital gains tax, inheritance tax (IHT) and corporation tax only. Separate and different tests govern other areas: Stamp Duty Land Tax and National Insurance in particular. It is also important to note that the SRT looks at the consequences of presence in, and links to, the UK. This is very different from immigration law and whether one has permission to be present or work in the UK. A final caveat is that these notes refer to the UK as a whole. There are separate rules, not covered here, as to whether an individual is resident in a constituent country, such as Scotland or Wales, for the purposes of their devolved taxing rights. As noted in Practice Note: The structure of the statutory residence test, determining an individual’s tax residency position under the SRT is, at most,

ARCHIVED: This Practice Note has been archived and is not maintained. It describes the rules for overseas workday relief (OWR) in force before 6 April 2025. Overseas Workday Relief (OWR) is a relief from UK income tax for certain non-domiciled individuals, who have elected to be taxed on the remittance basis, on their unremitted 'general earnings' from employment related to duties performed overseas. As a result of the government’s changes to the taxation of non-domiciled individuals set out in Finance (No 2) Act 2017, a number of individuals who were previously regarded as non-domiciled under the UK tax rules, are now deemed UK domiciled for all tax purposes; meaning the remittance basis and OWR will no longer be available to them. See Practice Note: Deemed domicile for tax from 6 April 2017. Prior to 6 April 2013, a similar arrangement to OWR was available on a non-statutory basis under HMRC statement of practice 1/09 (SP 1/09) for individuals who were resident

The concept of planning gain or betterment taxation has long been an element of the planning system in England. It is based on the idea that developers should contribute towards the costs associated with the impacts of their development, and/or pay a tax on a proportion of the increase in land value derived from obtaining planning permission, to fund local infrastructure requirements related to the development. Various attempts to introduce betterment taxation have been made over the years. The most effective and long-standing is the use of agreements under section 106 of the Town and Country Planning Act 1990 (TCPA 1990), often referred to as ‘section 106 agreements’ or ‘planning obligations’. TCPA 1990, s 106 enables local planning authorities (LPAs) to seek both financial and in-kind contributions from developers when granting planning permission, to make a proposed development acceptable in planning terms. Because section 106 agreements are negotiated on a case-by-case basis between the LPA and the developer/landowner, they provide site-specific mitigation and address local impacts

This Practice Note summarises the requirements of section 414A to section 414D of the Companies Act 2006 (CA 2006) for a company to prepare a strategic report as part of its annual report and accounts for each financial year. All companies (other than companies entitled to the small companies exemption under CA 2006, s 414B) must prepare a strategic report for each financial year. This Practice Note summarises the requirements of section 414A to 414D of the Companies Act 2006 (CA 2006) for a company to prepare a strategic report as part of its annual report and accounts for each financial year. On 21 October 2025, the government announced plans to exempt medium-sized private companies and wholly owned subsidiaries covered by a UK parent’s reporting from preparing a strategic report, however, these proposals are not yet reflected in the current statutory regime. In its consultation on modernising corporate reporting to support long-term economic growth, launched in September 2026, the government is proposing to streamline strategic reporting requirements by reducing prescriptive disclosures and giving companies greater flexibility

Introduction to Musharaka—a profit and loss sharing instrument of Islamic finance A fundamental principle of Islamic finance is that of ‘no profit without risk’, ie the idea that no person should make a gain or profit unless they are contributing an element of risk. This principle is best illustrated when applying Islamic instruments of profit and loss sharing. For more information on this principle, see Practice Note: Key principles of Islamic finance. This Practice Note will discuss Musharaka, an Islamic finance technique which was originally based on profit and loss sharing and which is analogous to a conventional partnership arrangement. In simple terms, a Musharaka is a partnership that is customarily entered into between two or more parties, although not necessarily for a limited time period and most commonly for the purpose of entering into a business venture. Typically, each party to the Musharaka makes a capital contribution to the venture and the profits and losses are shared between them. Another Islamic finance arrangement similarly based on the principle of profit

This Practice Note sets out the key differences between conventional bonds and sukuk, or trust certificates as they are otherwise known, (the Sukuk). The Practice Note also provides an overview of the main Sukuk structures and comments on trends seen in the Sukuk market. This Practice Note should be read alongside Practice Note: Sukuk documentation and transaction mechanics. What are Sukuk? Sukuk are Shari’ah-compliant certificates that are defined by the Accounting and Auditing Organisation for Islamic Financial Institutions (AAOIFI) as representing undivided shares in ownership of tangible assets, usufruct and services or (in the ownership of) the assets of particular projects or special investment activity. The term ‘Sukuk’ is an Arabic term that generally translates to refer to ‘instruments’ or ‘certificates’. Sukuk are often referred to as Islamic bonds and, in general terms, are the fixed-income equivalent of a conventional bond or note instrument. Sukuk comply with Shari’ah-compliant structures with the broad aim of replicating a conventional fixed income security. Bonds versus Sukuk Structural features In order to

Murabaha is one of the most popular Islamic finance techniques used across the world. Murabaha (often referred to as ‘cost plus profit financing’) involves a minimum of three contract parties. It lends itself readily in real estate finance, trade finance and consumer finance transactions to fund the acquisition of assets. But, Murabaha may also be (and often is) used to meet corporate working capital needs, serve as the basis for a deposit product and be used as a means to generate cash flows. Typically, a customer (the Customer) asks a finance provider (usually an Islamic financial institution (IFI) such as a bank or fund engaged in Islamic finance activities) to obtain specified goods from a third-party vendor (the Seller). The IFI purchases the identified goods from the Seller and sells those goods to the Customer. The purchase price paid by the Customer to the IFI is equal to the original purchase price paid by the IFI to the Seller, plus a pre-agreed markup. This is why

Terminology In bai salam transactions the buyer is called rabb-us-salam, the seller is called muslam ilaih, the purchase price is ra’s-ul-mal and the asset is called muslam fih. Given the historic origins of Shari'ah principles and jurisprudence in general and those underlying the development of bai salam, much of the terminology revolves around commodities and, in particular, agriculture. Since the application of most Shari'ah structures has expanded to accommodate a wider variety of circumstances and more current situations, this Practice Note will refer to 'assets' rather than 'commodities'. It is important to note that not all assets qualify for use in a bai salam structure (see below in relation to ' Excluded assets'). The origins of bai salam stretch back to the earliest days of Islam in order to meet the needs of farmers and agricultural workers who needed money in order to produce crops and a subsequent harvest. Bai salam is also frequently referred to as bay salam, bai al-salam,