The following Private Client practice note provides comprehensive and up to date legal information covering:
This Practice Note draws together analysis on the key milestones of the 2015–16 Budget and Finance Bill process. It includes commentary on the Autumn Statement 2015 and Budget 2016, analysis of the draft provisions of Finance Bill 2016 and commentary on the Finance Act 2016.
For a detailed explanation of the annual Budget and Finance Bill process, including the procedural aspects of the passing of a Finance Act, see: The Budget and Finance Bill process.
The Finance Act 2016 received Royal Assent on 15 September 2016. For details of the legislative history, see: Finance Act 2016.
Finance Bill 2016 (strictly, Finance (No.2) Bill 2015-16) was published, with accompanying explanatory notes, on Thursday, 24 March 2016 and can be accessed here.
Lexis®PSL Private Client has gathered the following expert analysis on the most significant measures from Finance Bill 2016:
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Fraud by false representationFraud by false representation applies to a broader range of conduct than the offences under the preceding legislation (the Theft Act 1968 (TA 1968)). No gain or loss need actually be made, and no deception need operate on the mind of the deceived for the Fraud Act 2006
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
Coronavirus (COVID-19): The guidance detailing normal practice set out in this Practice Note may be affected by measures concerning process and procedure in the civil courts that have been introduced as a result of the coronavirus (COVID-19) pandemic. The key implications for civil appeals are set
This Practice Note considers the position of a security holder who has an equitable mortgage or charge over land and, in particular the powers that are available to complete a sale of the charged property.This Practice Note deals only with registered land.Mortgages and charges over land—a
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