The following Commercial practice note provides comprehensive and up to date legal information covering:
Brexit: As of exit day (11pm on 31 January 2020) the UK is no longer an EU Member State. However, in accordance with the Withdrawal Agreement, the UK has entered an implementation period, during which it continues to be subject to EU law. This has an impact on this Practice Note. For further guidance, see Brexit Bulletin—key updates, research tips and resources and Brexit toolkit.
This Practice Note provides guidance on key legal issues in business to business (B2B) e-commerce conducted using websites, mobile apps and/or emails, including:
the enforceability of browse wrap and click wrap terms
information disclosure requirements
regulation of information society services
cross-border e-commerce by UK businesses in the EU
cross-border e-commerce by UK businesses outside of the EU
the mere conduit, caching and hosting defences
the notices and terms commonly employed on a B2B e-commerce website
the notices and terms commonly employed in B2B emails
general guidance on terms of sale/supply
arrangements involving a mix of B2B and business to consumer (B2C) e-commerce
establishing a B2B website—other legal and compliance issues to consider
For an introduction to B2B e-commerce, see Practice Note: Business to business e-commerce—introduction, which includes background on:
website and mobile e-commerce
Where businesses use online platforms or mobile apps (m-commerce), generally the
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Part 8 of the Corporation Tax Act 2009 (CTA 2009) is a specific corporation tax regime that applies exclusively to the gains and losses of intangible fixed assets. Note, however, that certain intangible fixed assets are excluded from the regime, see Practice Note: Excluded intangible fixed
This Practice Note provides guidance on the interpretation and application of the relevant provisions of the CPR. Depending on the court in which your matter is proceeding, you may also need to be mindful of additional provisions—see further below.Note: this Practice Note does not deal with the
This Precedent letter covers disclosure obligations under CPR 31. It does not apply to proceedings subject to the disclosure pilot scheme under CPR PD 51U. For guidance on the disclosure pilot scheme, see Practice Note: Business and Property Courts—the disclosure pilot scheme. For a client letter on
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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