Provided that the owner or consignor sends to the salesman before the sale an advice note specifying the nature and description of the packages consigned and the contents thereof, an agent employed to sell on commission horticultural produce (vegetables, fruit, flowers and plants) is under a statutory duty to keep a special form of accounts, and to render specified particulars of sales to his principal as soon after the sales as is practicable
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Part 8 of the Corporation Tax Act 2009 (CTA 2009) is a specific corporation tax regime that applies exclusively to the gains and losses of intangible fixed assets. Note, however, that certain intangible fixed assets are excluded from the regime, see Practice Note: Excluded intangible fixed
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Unlike many other countries, the UK has no unfair competition law. Brand owners seeking to prevent competitors from marketing ‘copycat’ products or using misleading advertising have to rely on a combination of different intellectual property rights. These rights include the common law right to
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