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The receipt rule in English law - post office letters and packets

The receipt rule in English contract law

The formation of a contract in English law depends on the proper communication of acceptance. Courts have long grappled with a deceptively simple question: at what moment does an acceptance become effective? The answer matters enormously, because it determines when a binding contract comes into existence and, consequently, when the...

Two hands shaking, considering revocation of offer

Revocation of offer in English law

The law of contract rests upon agreement. Before any binding contract can arise, one party must make an offer and the other must accept it. However, between the making of an offer and its acceptance lies a critical window during which the offeror may change their mind. The legal rules...

Law books in a law library

Commissioners for His Majesty’s Revenue and Customs v Professional Game Match Officials Ltd [2024] UKSC 29

HMRC argued that part-time football referees in the National Group were employees of PGMOL for tax and National Insurance purposes. The Supreme Court held that individual match contracts satisfied the requirements of mutuality of obligation and control necessary for employment, remitting the case to determine overall employment status. Facts Professional...

Law books in a law library

Infrastructure Services Luxembourg S.A.R.L and another v The Kingdom of Spain [2026] UKSC 9

Spain and Zimbabwe appealed against registration of ICSID arbitration awards in the UK, claiming state immunity. The Supreme Court held that by ratifying the ICSID Convention, particularly Article 54(1), contracting states waived their immunity from adjudicative jurisdiction for recognition and enforcement proceedings, while preserving immunity from execution only. Facts Two...

Lady justice with law books

Hirachand v Hirachand and another [2024] UKSC 43

A daughter claimed financial provision from her deceased father's estate under the Inheritance (Provision for Family and Dependants) Act 1975. The Supreme Court held that a success fee payable under a conditional fee agreement cannot be included in an award for reasonable financial provision, as this would circumvent section 58A(6)...

Law books in a law library

R (on the application of Cobalt Data Centre 2 LLP and another) v Commissioners for His Majesty’s Revenue and Customs [2024] UKSC 40

Data centre developers claimed enterprise zone capital allowances for construction expenditure incurred in the second 10-year period under a 'golden contract' made within the first period. The Supreme Court dismissed the appeal, holding that section 298 requires contractual commitment to the specific expenditure by the tenth anniversary, not merely that...