Clearance letter—TCGA 1992, ss 138 and 139(5), ITA 2007, s 701 and CTA 2010, s 748[Team Leader][insert HMRC address][insert date]Application for...
Stamp duty adjudication letterHMRC—Stamp Office[Insert HMRC Stamp Office email address][Insert date]Dear [insert organisation name]Purchase of shares...
Election letter—reallocation of gain or loss to another member of a group—TCGA 1992, s 171AHM Revenue and Customs[insert address][insert date]Election...
Guidelines for directors—maintaining non-UK tax residence of a non-UK company1Company's tax residence1.1[Insert name of the company] (the Company) is...
Rescission of a contractWhat is rescission of a contract?The remedy of rescission is available to a party whose consent, in entering into a contract, has been invalidated in some way:•the effect of rescinding a contract is to extinguish it and restore the parties to their pre-contractual
Admissibility of hearsay evidence in criminal proceedingsHow to identify hearsayThe definition of hearsay is contained in the Criminal Justice Act 2003 (CJA 2003). It comprises of four essential elements.There must be:•a statement•made out of court•relied on for the truth of the matter stated,
Directors’ remunerationCompany directors are not, by virtue only of their office as director, automatically entitled under company law to remuneration for services as a director or to reimbursement of expenses incurred in rendering such services. Power to pay directors remuneration for their
Involuntary manslaughterInvoluntary manslaughter—introductionManslaughter can be classified as either voluntary or involuntary. Voluntary manslaughter consists of those killings which would be murder (because the accused has the relevant mental element—hence the label voluntary manslaughter) but
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