The following Commercial practice note Produced in partnership with David Blair, Solicitor at Anderson Strathern 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 Commercial?
The rules regarding Scottish electronic documents and their execution are contained in:
The Requirements of Writing (Scotland) Act 1995 (RW(S)A 1995)
Regulation (EU) No 910/2014 on electronic identification and trust services for electronic transactions in the internal market (eIDAS)
The Land Registration etc (Scotland) Act 2012 (LRE(S)A 2012)
The Electronic Documents (Scotland) Regulations 2014, SSI 2014/83 (SSI 2014/83)
The Land Registration etc (Scotland) Act 2012 (Commencement No.2 and Transitional Provisions) Order 2014, No. 41 (C. 4) (2014 Order)
The Land Register of Scotland (Automated Registration) etc Regulations 2014, and
The Legal Writings (Counterparts and Delivery) (Scotland) Act 2015 (LW(CD)(S)A 2015)
The Law Society of Scotland has issued a ‘beta’ version of its guide on electronic execution of documents, see: Law Society of Scotland—Electronic signatures guide (beta version).
Any document that is required to be in writing under Scots
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This Practice Note discusses Term Loan B (TLB) facilities which frequently appear as a tranche of senior facilities in syndicated loans in leveraged financings. TLBs are an established feature in the US market and increasingly used in the European lending market for institutional investors.This
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
Coronavirus (COVID-19): During the current pandemic, legislation and changes to practice and procedure in the courts and tribunals have been introduced, which affect the following:•proceedings for possession•forfeiture of business leases on the grounds of non-payment of rent•a landlord's right to
There may be times when, rather than assigning the benefit of an agreement to a third party, the original parties wish instead to end their obligations to each other under that agreement and, in effect, recreate it, with the third party stepping into the shoes of one of the original parties. This is
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