The convention in the House of Commons that a member, before participating in debate, should inform the House of any pecuniary interest relevant to his intervention is a very old one1. In 1974, the unwritten convention was replaced by a resolution that in debates or proceedings in the House or committees, and in communications with other members, or with ministers or officials, a member was in terms obliged to disclose any relevant pecuniary interest or benefit, of whatever nature, direct or indirect, that he may have, may have had or may expect to have. Moreover, members were to furnish
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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
Issue estoppel is a sub-species of the res judicata doctrine (see Practice Note: The doctrine of res judicata). In addition to the general key requirements for establishing a res judicata (see Practice Note: Key requirements to establish a res judicata), this Practice Note considers the specific
There are two kinds of burden:•the legal burden, and•the evidential burdenThe legal burdenA party has the legal (sometimes called ‘the persuasive’) burden where the onus is on that party to prove a fact or issue in a case to the required standard of proof.The legal burden is generally on the
Deceit—what is it?A deceit occurs when a misrepresentation is made with the express intention of defrauding a party, subsequently causing loss to that party.The elements of a claim in deceit are:•a clear false representation of fact or law•fraud by the maker, in the sense that they knew that the
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