Charities—advertising and marketing

Advertising law and regulation

Many UK legislative provisions covering advertising were repealed and replaced in May 2008 to implement Archived Directive 2005/29/EC (Archived Commercial Practices Directive) . The main two pieces of legislation are the Consumer Protection from Unfair Trading Regulations 2008 (CPUTR 2008), SI 2008/1277 and the Business Protection from Misleading Marketing Regulations 2008 (BPR 2008), SI 2008/1276. The Digital Markets, Competition and Consumers Act 2024 (DMCCA 2024) gained Royal Assent on 24 May 2024. DMCCA 2024 will revoke and replace the CPUTR 2008 with provisions set out in DMCCA 2024, ss 224252 once the relevant provisions enacting this change come into force.

The self-regulatory framework is very important in the UK, although in the area of broadcast advertising it is carried out under the statutory regime governed by the Communications Act 2003.

The main form of regulation for non-broadcast advertising is the 12th edition of the UK Code of Non-broadcast Advertising, Sales Promotion and Direct Marketing (CAP Code) written by the Committee on Advertising Practice (CAP). 'CAP' is a self-regulatory body and its members include organisations that represent

To view the latest version of this document and thousands of others like it, sign-in with LexisNexis or register for a free trial.

Powered by Lexis+®
Latest Private Client News

All in? Court confirms when a settlement is 'made' for the purposes of excluded property (Accuro Trust (Switzerland) SA v The Commissioners for HMRC)

Private Client analysis: This case considered the meaning of 'relevant property' under the settlements regime of the Inheritance Tax Act 1984 (IHTA 1984) and, in particular, the time at which this definition is to be tested. The question arose as to whether the trustees of an offshore trust established by a non-UK domiciled settlor were subject to the UK settlements regime in respect of property added to the trust after the settlor became deemed domiciled in the UK, or whether they were exempt from such charges as the trust consisted solely of excluded property. The First-tier Tribunal (FTT) held that whether trust property is excluded property is based on the status of the trust at the time that it was established, not at the time that the property in question was added to the settlement. As a result, the trust in this case did consist solely of excluded property and no inheritance tax (IHT) charges arose as a result of either the ten-year anniversary or capital distributions. The FTT was also asked to consider whether their jurisdiction was appellate, or supervisory only. The FTT held that, while their jurisdiction was supervisory, the questions raised by the trustees were relevant in establishing whether HMRC had acted reasonably and that the outcome (ie that the paid IHT should be refunded and that no further IHT was due) would be the same in either case. Written by Katherine Willmott, senior associate solicitor at Foot Anstey LLP.

View Private Client by content type :

Popular documents