The following Tax practice note provides comprehensive and up to date legal information covering:
This Practice Note contains information on Finance Act 2019 (FA 2019) which received Royal Assent on 12 February 2019. 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 tracker is split into three parts:
Progress of FA 2019
FA 2019—measure by measure
Items expected to be but not included in FA 2019
For an overview of the provisions of the Bill as published on 7 November 2018, see News Analysis: Publication of Finance Bill 2019 and consultations. For information on the draft legislation published on 6 July 2018, see News Analysis: Legislation day: Draft Finance Bill 2019. For comprehensive tracking of the consultations mentioned, see: Tax—consultation and legislation tracker.
This part of the Practice Note shows the progress of FA 2019 through Parliament.
**Trials are provided to all LexisPSL and LexisLibrary content, excluding Practice Compliance, Practice Management and Risk and Compliance, subscription packages are tailored to your specific needs. To discuss trialling these LexisPSL services please email customer service via our online form. Free trials are only available to individuals based in the UK. We may terminate this trial at any time or decide not to give a trial, for any reason. Trial includes one question to LexisAsk during the length of the trial.
To view the latest version of this document and thousands of others like it, sign-in to LexisPSL or register for a free trial.
Existing user? Sign-in
Take a free trial
Unlike many other countries, the UK has no unfair competition law. Brand owners seeking to prevent competitors from marketing ‘copycat’ products or using misleading advertising have to rely on a combination of different intellectual property rights. These rights include the common law right to
The principle of transferred maliceIf a person has a malicious intent towards X and, in carrying out that intent, injures Y, he is guilty of an offence. So, if D shoots at A with intent to kill him but kills B by mistake it is murder; the mistake as to the identity of the victim is irrelevant as D
The roles of nominated officer and money laundering reporting officerA nominated officer is an individual who is nominated by a firm to receive disclosures under Part 7 of the Proceeds of Crime Act 2002 (POCA 2002) or Part III of the Terrorism Act 2000 (TA 2000)—see Requirement to appoint a
An intention to create legal relations is requiredThere are various situations in which a court will hold that an agreement is not binding because, though supported by consideration, it was made without any intention of creating legal relations (see, eg, Blue v Ashley).Did the parties intend to
0330 161 1234
To view our latest legal guidance content,sign-in to Lexis®PSL or register for a free trial.