[(1) The micro-entity provisions do not apply in relation to a company's accounts for a particular financial year if the company . . . at any time within that year—
(a) [was] a company excluded from the small companies regime by virtue of section 384,
(b) [would have been] an investment undertaking as defined in Article 2(14) of Directive 2013/34/EU of 26 June 2013 on the annual financial statements etc of certain types of undertakings [were the United Kingdom a member State],
(c) [would have been] a financial holding undertaking as defined in Article 2(15)
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Without prejudice to any other enactment by virtue of which any offence is triable either way1, the following offences are triable either way2: (1) offences at common law of public nuisance3; (2) an offence at common law of outraging public decency4; (3) administering an oath etc
notice of [assignment OR transfer]To: [insert name of landlord][of [insert address] OR whose registered office is at [insert address] Company number [insert number]][and][To: [insert name of head landlord]][of [insert address] OR whose registered office is at [insert address] Company number [insert
Sentencing for rapeThe Sentencing Council (SC) produces guidance on sentencing for courts in England and Wales in the form of offence specific sentencing guidelines for use in the magistrates’ court and the Crown Court. This Practice Note considers the approach to sentencing for the offences of rape
Sentencing fraud offences committed by individualsThe Sentencing Council (SC) has produced sentencing guidelines for fraud offences under the Fraud Act 2006 (fraud by false representation, fraud by failing to disclose information and fraud by abuse of position), false accounting under section 17 of
0330 161 1234
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