The following Corporate practice note Produced in partnership with Tessa Park of Moore Kingston Smith provides comprehensive and up to date legal information covering:
IP COMPLETION DAY: 11pm (GMT) on 31 December 2020 marks the end of the Brexit transition/implementation period entered into following the UK’s withdrawal from the EU. At this point in time (referred to in UK law as ‘IP completion day’), key transitional arrangements come to an end and significant changes begin to take effect across the UK’s legal regime. This document contains guidance on subjects impacted by these changes. Before continuing your research, see Practice Note: What does IP completion day mean for Corporate lawyers?
This Practice Note covers how 'business combinations' are accounted for, together with some accounting issues that can arise as a result of the way M&A transactions are structured and how these can affect negotiation of the acquisition agreement.
This Practice Note looks at the following accounting standards, highlighting key areas of difference:
the International Financial Reporting Standards (IFRS), developed and maintained by the International Accounting Standards Board (IASB) for global application (they are now mandated for use by over 100 countries, including the EU and most of the G20, with specific reference to IFRS 3 (Business combinations) (IFRS 3))
FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), one of a number of Financial Reporting Standards (new UK GAAP) issued by the Financial Reporting Council (FRC), for financial periods beginning on or after 1
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This Practice Note considers proprietary estoppel from a generic standpoint.For industry specific guidance on proprietary estoppel, see Practice Notes:•Estoppel and property law•Mortgages by estoppelProprietary estoppel—what is it?Unlike the other forms of estoppel (see Practice Note: Estoppel—what,
LiabilityFalse imprisonment consists of the complete deprivation of liberty without a lawful basis. Claims will in practice be made against a public body that exercises detention powers, usually a local police force, the Secretary of State for the Home Department or the Secretary of State for
Codicils may be used for making any alteration in a Will such as to alter the executors or make changes in legacies, whether by addition or deletion but that is by no means their only use. As a general rule, substantial changes are best achieved by means of a new Will and codicils are more
For guidance on the basic features of the doctrine of estoppel and the different classifications it has been subject to, see Practice Note: Estoppel—what, when and how to plead and related content.Promissory estoppel—what is it?Where A has, by words or conduct, made to B a clear and unequivocal
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