The following Tax practice note provides comprehensive and up to date legal information covering:
This Practice Note contains information on Finance (No 2) Act 2015 (F(No 2)A 2015) which received Royal Assent on 18 November 2015. It is being retained for historic interest as it charts the progress of the legislation through Parliament and provides a description, with relevant links, of each measure in the Act.
The Practice Note is split into five parts:
progress of F(No 2)A 2015
F(No 2)A 2015 Committee stages
published legislation with immediate effect—Summer Budget 2015
published legislation with subsequent effect, and
measures deferred from Finance Act 2015
For the avoidance of confusion, throughout this Practice Note we will be referring to the finance bill that was originally published on 15 July 2015 as the 'Summer Finance Bill'.
This part of the Practice Note shows the progress of F(No 2)A 2015 through Parliament.
This part of the Practice
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This Practice Note considers the nature and scope of arbitration agreements with a particular focus on arbitration agreements pursuant to the law of England and Wales, although it also discusses the concept from an international perspective and includes some comparative examples from other
Voluntary manslaughterVoluntary manslaughter consists of those killings which would be murder (because the accused has the relevant mental element for murder) but which are reduced to manslaughter because of one of the three special defences (loss of control, diminished responsibility or suicide
STOP PRESS: The Corporate Insolvency and Governance Act 2020 contains provisions which, on a temporary basis (presently until 31 December 2020) impose significant limitations on the ability for a creditor to seek a winding-up order against a company. For further reading, see Practice Note: Corporate
This Practice Note provides a high-level introduction to diversity and inclusion (D&I) and key reasons why it is important to law firms. Specific aspects of D&I are covered in more detail in Practice Notes:•The growing focus on diversity and inclusion (D&I) in law firms•Unconscious bias—law
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