The following Financial Services Q&A provides comprehensive and up to date legal information covering:
Some schemes like small self-administered schemes (SSASs) may, through its trustees, borrow from any source subject to the borrowing limit of 50% of the net value of the fund immediately prior to the date of borrowing and also make loans from the scheme to the scheme employer, again subject to certain prescribed restrictions. It is not clear from the particulars of the question being asked whether a SSAS is being referred to here. Other types of scheme cannot borrow in the particular prescribed way that SSASs can b
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The offence of causing grievous bodily harm with intentWounding or causing grievous bodily harm (GBH) with intent is triable only in the Crown Court on indictment. Elements of the offence Under the Offences against the Person Act 1861 (OATPA 1861), the prosecution must prove the defendant unlawfully
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
An ad hoc arbitration is any arbitration in which the parties have not selected an institution to administer the arbitration. This offers parties flexibility as to the conduct of the arbitration, but less external support for the process. It can be quicker than institutional arbitration but not if
What is QOCS?Qualified one-way costs shifting (QOCS) was introduced on 1 April 2013 as part of the Jackson costs reforms following the removal of a claimant’s right to recover additional liabilities from the defendant, ie success fees and after the event (ATE) insurance premiums. The relevant CPR
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