The following Corporate Crime practice note 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 crime?
Theft of copyright is criminalised by the Copyright, Designs and Patents Act 1988 (CDPA 1988), the Trade Marks Act 1994 (TMA 1994) and the Video Recordings Act 1984 (VRA 1984). It may also be prosecuted under the Fraud Act 2006 (FrA 2006) or as a conspiracy under the Criminal Law Act 1977 or under the common law conspiracy to defraud. See Practice Note: Conspiracy.
Copyright theft may be prosecuted by the Crown Prosecution Service or trading standards. Investigations may involve HM Revenue and Customs, the UK Border Agency and the National Crime Agency.
Most offences under CDPA 1988 (those in CDPA 1988, ss 107(1)(a)–107(1)(b), 107(1)(d)(iv) and 107(1)(e)) are either-way offences, ie they may be tried both in the magistrates' court and the Crown Court. These are viewed as more serious offences as they involve making, importing for rental or sale, or
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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
Having established that a duty of care exists (see Practice Note: Negligence—when does a duty of care arise?), it is then necessary to consider whether or not there has been a breach of that duty. This will depend on a number of factors outlined below and considered against the general background of
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
Company directors are not, by virtue only of their office as director, automatically entitled under company law to remuneration for services as a director or to reimbursement of expenses incurred in rendering such services. Power to pay directors remuneration for their services will need to be
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