Lewis Silkin LLP

The frontier worker permit scheme allows EEA and Swiss nationals who are primarily resident overseas but who have previously worked in employment or self-employment in the UK prior to IP completion day (11 pm on 31 December 2020), to be able to continue to enter the UK in order to work here. The scheme implements relevant rights in the Withdrawal Agreement. This Practice Note covers the background and purpose of the scheme and eligibility criteria (including retained worker or self-employed status). It also looks at the impact of the coronavirus (COVID-19) pandemic, suitability/restrictions on rights, the application process, entitlements, family members, maintaining status and challenging a refusal.

This Practice Note concerns image rights. It focuses on the commercial protection, exploitation and taxation of image rights in the UK. It contains guidance on intellectual property right protection, including trade marks, copyright, performers’ rights and passing off. It also considers the protection afforded by advertising standards codes and sets out potential causes of action based on privacy and confidential information, data protection, defamation and malicious falsehood. There is also guidance on the structures available for exploiting image rights, including sponsorship, endorsement, ambassador, influencer and merchandising deals, and the considerations that need to be taken into account when considering taxation of image rights.

This Practice Note looks at the implications of introducing a new parent holding company for tax advantaged share plans and for common types of ‘unapproved’ plan. It also contains some recommendations to be borne in mind when drafting share plans to make sure that these forms of intra-group reorganisation need not have adverse tax or commercial consequences for share awards.

This Practice Note looks at the implications of subsidiary and business transfers within the same corporate group for tax-advantaged share plans and for common types of ‘unapproved’ plan. This Practice Note is produced in partnership with Karen Cooper of Cooper Cavendish LLP and Sara Cohen of Lewis Silkin LLP.