The following Tax practice note provides comprehensive and up to date legal information covering:
This Practice Note draws together content on the fiscal events throughout the tax year 2019–20 starting with the release of draft provisions for Finance Bill 2020, through the Spring Budget in 2020 (delayed from 2019) to the passage through parliament of the Finance Act 2020 (FA 2020).
For information on FA 2020, detailing its progress through Parliament to Royal Assent and describing its key provisions, see: Tax—Finance Bill 2020 tracker.
For a detailed explanation of the annual Budget and Finance Bill process, including the procedural aspects of the passing of a Finance Act, see Practice Note: The Budget and Finance Bill process.
Finance Bill 2020 (FB 2020) (also known as Finance Bill 2019-21) was published on 19 March 2020. Alongside the Bill, the government also published several promised consultations. FB 2020 received Royal Assent on 22 July 2020 and has become the Finance Act 2020 (FA 2020).
For analysis on the Bill provisions and consultation documents published, see News Analysis: Publication of Finance Bill 2020 and consultations.
Our analysis includes:
Off-payroll IR35 regime—Finance Bill 2020 amendments: an in-depth piece of analysis on the off-payroll IR35 provisions, authored by David Smith, partner at DLA Piper and responsible for t
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The offence of false imprisonmentFalse imprisonment is a common law offence but it is more common as a civil action in tort (see Practice Note: False imprisonment).It is triable only on indictment. It may be classified in class 2A, 2B or 3 in accordance with the Criminal Practice Directions.The
This Practice Note examines:•why negative pledge clauses are used in commercial transactions •the consequences of breaching negative pledge provisions•how negative pledges are viewed in the context of security and quasi-security, and•key considerations when drafting a negative pledge clauseWhere
If a party to a property agreement fails to comply with its obligations, the other party may wish to apply for an order for specific performance. Specific performance is an equitable, discretionary remedy which, if granted, compels a party to perform a contractual obligation. This Practice Note
What is a reserved judgment?A reserved judgment is a draft judgment that is circulated by the judge. At the end of the hearing the judge will usually state that judgment is being reserved. This is common practice in the High Court. The draft judgment will be provided to the parties’ legal
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