This Practice Note provides an overview of the Company Names Tribunal which was introduced under section 69 of the Companies Act 2006 as a low cost alternative to court action for trade mark infringement and/or passing off. The Company Names Tribunal deals with complaints about a registered company name where it interferes with legitimate rights to use the name held by someone else. This Practice Note explains how to make a complaint to the Companies Name Tribunal and provides an outline of the procedure.
This Practice Note provides practical guidance to practitioners companies or their directors accused of criminality involving cryptoassets and businesses who have been affected by and are the victims of crime involving cryptoassets. It considers the criminal investigation of cryptoassets, what the darkweb is, cryptocurrency tracing services and some of the enforcement powers of investigators or enforcement authorities against cryptoassets and their custodians as well as enforcement issues such as the limitations of restraint and confiscation orders when it comes to cryptoassets.
This Practice Note sets out the formalities that must be taken into account when considering the terms and the drafting of a financial order made in family proceedings that includes provision in relation to pensions. It also details potential pitfalls and issues to consider when agreeing the terms of the order, including implementation issues and the consequences of death.
This Practice note covers the definition and types of lifecycle assessments (LCAs) as designated under international standards of environmental management. It presents the methodology, phases and stages of LCAs before expounding the benefits and relevance of LCAs. It details types of lifecycle assessment including screening LCAs, product LCAs and comparative LCAs, and also provides details on ISOs 14040 and 14044.
This Practice Note looks at offences, sanctions and enforcement in respect of the regulation of ecodesign and energy Information in Great Britain. It looks at the provisions of the Ecodesign for Energy-Related Products Regulations 2010 and the Ecodesign for Energy-Related Products Regulations 2021. It details criminal offences and civil sanctions, the role of the Office for Product Safety and Standards, costs recovery, product recall and challenging and appealing criminal convictions. This practice note also provides a summary of guidance on the enforcement of ecodesign legislation and relevant caselaw.
The ecodesign regime regulates in-scope ‘energy-related products’ (ERPs). This Practice Note focuses on the specific requirements for each of the ERP categories. It looks at the requirements of the Ecodesign and Energy-Related Products Regulations 2010, the Energy-Related Products Regulations 2021 and the Energy Information Regulations 2011. it also provides information on compliance marking in GB and in Northern Ireland, and on the EU Products Database.
This Practice Note sets out an overview of the options available in relation to pensions on divorce, nullity, judicial separation or dissolution of a civil partnership, including offsetting, pension sharing and pension attachment orders, and orders that may be made by the courts. It also considers the courts’ approach to pensions and the impact of pensions reform and Brexit.
This Practice Note provides an overview of UK inheritance tax (IHT). It considers when IHT is charged (broadly on a transfer of value made by an individual other than an exempt transfer), the meaning of ‘estate’ and ‘excluded property’, the territorial scope of IHT, the rate of IHT and relevant terms and issues, such as potentially exempt transfers (PETs), gifts with reservation of benefit (GWR or GROB) and pre-owned asset tax (POAT or POA charge).
This Practice Note, written by Ailsa Moorhouse, with contributions from James Sedgley, Penningtons Manches Cooper LLP, explains the need to value a deceased individual’s estate for inheritance tax (IHT), how to identify assets and how to determine value for IHT. This Practice Note also considers the valuation of particular types of property for IHT purposes, such as shares, land, businesses and joint and related property.
This Practice Note sets out the steps to be taken following the making of a pension order in family proceedings, key stages and requirements including ascertaining the valuation date, transfer day and transfer date, and effective date together with the requirements as to the implementation period as provided for in the Welfare Reform and Pensions Act 1999. It also considers implementation after the specified four-month period has expired and potential problems with implementation including pensions in payment and ‘moving target syndrome’.
This Practice Note considers the various types of insurance policies that may be held by parties to financial family proceedings, including life assurance, medical insurance and endowment policies. It also sets out the circumstances in which it may be desirable for a new policy to be put into effect and drafting considerations when dealing with insurance policies.
This Practice Note sets out different types of overseas pension plans and their features as well as valuation, procedural and enforcement issues that may be encountered by family practitioners when dealing with overseas pensions within financial proceedings, as well as the impact of Brexit.
This Practice Note provides an introduction to cryptoassets from the perspective of a corporate crime practitioner, who may be advising a company on criminal risks associated with cryptoassets. It covers why crypto assets pose a particular problem for UK criminal investigators/authorities, why and how criminals exploit them and what kinds of offences can be committed in relation to cryptoassets including fraud, money laundering and regulatory offences. It also considers the definition of cryptoassets as property within the criminal jurisdiction.
This Practice Note provides practical guidance on what a trust is and the treatment of trust assets in family financial remedy proceedings. It also considers relevant case law, the circumstances in which trust assets may be considered to be available to a party as a financial resource, and ‘judicious encouragement’ orders in relation to the trustees of a trust.
ARCHIVED: This Practice Note has been archived and is not maintained. It examined the data protection and personal data sharing issues arising in a cross-border investigations involving US and EU companies before the decision in the case of Facebook Ireland and Schrems and IP completion day. It included information on the types of investigators may be involved, the types of interviews conducted and what issues of legal privilege may arise. It also explained what counts as personal data and how personal data can be transferred for the purposes of an investigation from the European Economic Area (EEA) to a territory outside the EEA, the changing position on the safe harbor framework and the introduction of the EU-US Privacy Shield.
This Practice Note explains the offences relating to the misuse or mishandling of personal data under the Data Protection Act 2018 (DPA 2018), which implements the requirements of the UK General Data Protection Regulation, Retained Regulation (EU) 2016/679 (UK GDPR). It covers the data protection offence of unlawfully obtaining of data, re-identification of de-identified data, the alteration of personal data to prevent disclosure, the prohibition of requirement to produce relevant records as well as the offences which can be committed during an investigation by the Information Commissioners Office (ICO) of obstruction, making a false statement in response to information notices and destroying or falsifying information. The Practice Note also explains the scope of these data protection offences, the available defences as well as the maximum sentences which can be imposed on conviction.
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