Taylor Wessing LLP

This Practice Note was produced in partnership with Taylor Wessing LLP. To determine whether a remittance has occurred for the purposes of the remittance basis of taxation, reference must be made to the Conditions set out in section 809L of the Income Tax Act 2007 (ITA 2007). ITA 2007, s 809L introduces four condition clauses: Conditions A and B, which are taken together, and Conditions C and D which stand alone. This Practice Note summarises Conditions A and B, provides examples of remittances and includes exemptions / exceptions to the application of Conditions A and B.

This Practice Note was produced in partnership with Taylor Wessing LLP. To determine whether a remittance has occurred for the purposes of the remittance basis of taxation, reference must be made to the Conditions set out in section 809L of the Income Tax Act 2007 (ITA 2007). ITA 2007, s 809L introduces four condition clauses: Conditions A and B, which are taken together, and Conditions C and D which stand alone. This Practice Note considers Conditions C and D, and also exclusions to them.

This Flowchart provides an overview of the EU trade mark (EUTM) registration process as implemented by the EU Intellectual Property Office (EUIPO). It covers the key stages of application; publication; opposition; registration; cancellation and expiry.