This Practice Note explores the use of metatags and keyword advertising by website and brand owners. It examines the potential liability of search engines, online marketplaces and advertisers for trade mark infringement through analysis of applicable legislation and case law.
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 sets out which changes in a person’s circumstances can lead to the cancellation or curtailment of their permission to live in the UK, and which must be reported to the Home Office. It looks at specific curtailment provisions in place for Tier 2, 4 and 5 migrants and those present in the UK under family categories.
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 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 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.
This Practice Note explains what a pension attachment order made in family proceedings (previously referred to as an earmarking order) is and sets out which pension interests can be attached and which cannot. It also details the key features of a pension attachment order, the risks of such orders and steps that may be taken to reduce risk, variation issues and tax consequences.
This Practice Note explains what a pension sharing order is within family proceedings and sets out which pension interests can be shared and which cannot be shared. It also sets out the key features of a pension sharing order including pension credits and pension debits, variation issues, tax consequences and the approach to overseas pensions.
This Practice Note sets out the pension options in relation to judicial separation proceedings, where pension sharing is not available. It outlines pension attachment orders and offsetting as well as other potential solutions to protect pension interests and procedure, valuation, appeals and the effect of remarriage.
This Practice Note provides guidance on the variation of pension sharing orders and pension attachment orders made in family proceedings, together with appeals. It also sets out the procedural aspects of both variation and appeals and considers capitalisation applications.
This Practice Note sets out the procedure to be followed when applying for a pension sharing order or a pension attachment order within family proceedings including the form of application, information required in relation to the pension scheme, steps to be taken during the proceedings, drafting the order, and steps to effect implementation. It also details the requirements for the use of Form P1 or Form P2.
A glossary for family lawyers of commonly used terminology in relation to pension provision, including the wide range of pension schemes available, methods of funding and administering schemes, and the ways in which pensions may be dealt with on relationship breakdown within family proceedings.
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