This Checklist considers and compares the differences between assured and short assured tenancies in Scotland created between 2 January 1989 until 30 November 2017 pursuant to the Housing (Scotland) Act 1988 (H(S)A 1988) (the ‘1988 Regime’), and private residential tenancies (PRTs) pursuant to the Private Housing (Tenancies) (Scotland) Act 2016 (PH(T)(S)A 2016) in force in Scotland from 1 December 2017 (the ‘2016 Regime’), see Practice Notes: Assured and short assured tenancies—Scotland and Private residential tenancies-Scotland. Subject 1988 Regime 2016 Regime Term Requires a fixed duration in order to satisfy the cardinal elements of a lease.A short assured tenancy requires a term of not less than six months. There is no term. The agreement is open ended. Tenancy Agreement The landlord is required to provide the tenant with a written agreement (see: H(S)A 1988, s 30) together with a Tenant Information Pack (see: Tenant Information Packs (Assured Tenancies) (Scotland) Amendment Order 2016, SSI 2016/334).There are no statutory terms of tenancy. The landlord is required to provide

STOP PRESS: This Practice Note is being updated to reflect the new guidance issued by the Crown Office and Procurator Fiscal Service (COPFS)—Self report policy: guidance to businesses reporting economic crime offences—in terms of which businesses can now ‘self-report’ a range of economic crime offences. There are key differences between the self-reporting initiative operated by the Crown Office and Procurator Fiscal Services (COPFS) in Scotland (Scottish self-reporting initiative) and the deferred prosecution agreement (DPA) regime now operating in the rest of the UK (DPA regime). Any business that uncovers corruption within the organisation should make sure it understands the differences between the two regimes before deciding which authority to approach. This Checklist aims to set out the main differences between the Scottish self-reporting initiative and the DPA regime operating in the rest of the UK. Introduction to the two regimes Scottish self-reporting initiative The Scottish self-reporting initiative was introduced on 1 July 2011 when the Bribery

The Court of Protection Rules 2017 (COPR 2017), SI 2017/1035 were laid before Parliament on 30 October 2017 and came into force on 1 December 2017. COPR 2017 revoke the Court of Protection Rules 2007, SI 2007/1744 and the amendments made to them by the Court of Protection (Amendment) Rules of 2009, 2011, 2015 and 2017 (SI 2009/582, SI 2011/2753, SI 2015/548 and SI 2017/187 respectively) and replace them with a consolidated set of rules. ARCHIVED: This archived Practice Note is not maintained and is for background information only. The rules are predominantly consolidating rules, bringing together all the amendments in the rules since COPR 2007 was enacted, including those relating to case management introduced on a pilot basis last year. The new procedures introduced by the transparency and section 49 pilot schemes will be introduced by way of new practice directions. The main change is that the rules have been renumbered to follow the same format as the Civil Procedure Rules 1998 (CPR 1998),

This Practice Note compares the main remuneration principles contained in the: • UK Corporate Governance Code (the Code) published by the Financial Reporting Council (FRC) • the Investment Association (IA) Principles of Remuneration • the Pensions UK Stewardship and Voting Guidelines published by Pensions UK (previously known as the Pensions and Lifetime Savings Association (PLSA), and before that as the National Association of Pension Funds (NAPF)) • the UK Shareholder Voting Guidelines published by the Pensions & Investment Research Consultants Ltd (PIRC) • the Policy Guidelines for the UK published by Glass Lewis • the UK and Ireland Proxy Voting Guidelines published by ISS STOXX governance (formerly known as Institutional Shareholder Services (ISS)), and • the Remuneration Committee Guide published by the Quoted Company Alliance (QCA) The influential bodies and guidance The UK Corporate Governance Code The FRC is responsible for corporate governance in the UK, and as such has responsibility to publish and maintain a single code of good corporate governance practice. This is now known as the UK Corporate Governance Code

Companies in both the US and the UK have a long history of involving employees in equity ownership, and both countries have provided tax breaks and implemented other measures to promote employee share ownership. Although the types of plans operated in the US and UK have developed differently over the years, there are many common features. This Practice Note sets out to compare the UK and US: • tax-advantaged all employee plans • discretionary share plans, and • non tax-advantaged share plans The tables below contain only summarised information so should be read in conjunction with the suggested further Practice Notes. Tax advantaged share plans—UK and US comparison All employee plans The following table sets out a comparison between the tax qualified employee stock purchase plan (ESPP) in the United States (US), and two of the tax-advantaged all-employee plans available in the UK—the save as you earn or savings related share option plan (SAYE) and the share incentive plan (SIP). The ESPP, SAYE and SIP are all plans that

Produced in association with 4 Pump Court ARCHIVED: This Practice Note has been archived and is not maintained. This Practice Note sets out in detail how the provisions of Part II of the Housing Grants, Construction and Regeneration Act 1996 (HGCRA 1996) applicable to payment and adjudication in construction contracts were amended by the Local Democracy, Economic Development and Construction Act 2009 (LDEDCA 2009). It also identifies where the Scheme for Construction Contracts was amended. The HGCRA 1996 in its original form came into force on 1 May 1998, and the amendments introduced by the LDEDCA 2009 apply to contracts entered into on or after 1 October 2011 (in England and Wales). For background to and a summary of the changes, see Practice Note: Changes to HGCRA 1996 as at 1 October 2011 [Archived]. Unless otherwise indicated, the links in the table below are to the current (ie amended) versions of the HGCRA 1996 and Scheme for Construction Contracts. For the unamended

Criminal fraud in Scotland How criminal fraud is defined, how it is investigated and how it is prosecuted (and who by) varies across the UK. In Scotland, the majority of criminal fraud prosecutions concern the ‘catch all’ common law fraud offence but the other common law offences of uttering and embezzlement may be applicable to particular facts and circumstances. See below: Common law fraud: general and Embezzlement and uttering. There are also a number of statutory offences which involve elements of criminal fraud. Some of the statutory offences derive from legislation which applies only in Scotland and some from legislation which applies UK-wide. It is important to note that neither Fraud Act 2006 (FrA 2006) nor the Theft Act 1968 (TA 1968) apply in Scotland. However, TA 1968, s 14 provides for the extension of that Act to commission in Scotland of certain acts involving theft of mail bags or postal packets. There are also a number of differences in terms of

This table has been archived and is not maintained. As explained further in Old CFC rules—exceptions from the CFC rules—excluded territories and CFC rules—entity level exemptions: excluded territories controlled foreign companies (CFCs) that are resident in certain territories (the excluded territories) can be exempt from the CFC charge if they meet certain conditions. The list of territories and the conditions that must be met are different under the new CFC rules that apply for accounting periods commencing on or after 1 January 2013 from those applicable to older accounting periods. This table lists, in alphabetical order, the territories that appear in at least one of the old and new rules on the excluded territories (or countries) exemption and their status under each of the sets of rules. The purpose of this table is to allow a tax adviser to assess in what way the rules have changed in relation to CFCs resident in any particular territory on the list. The new rules, and the changes between the old and new in

ARCHIVED: This archived Practice Note provides background reading on the main differences between the CSOP guidance in ESSUM and where it can now be found in ETASSUM. It also details any substantial differences in the guidance. This Practice Note illustrates the position as at November 2015 and is for background purposes only. Background On 28 October 2015, HMRC notified its followers of a new Employee Tax Advantaged Share Scheme User Manual (ETASSUM), which can be found on its Gov.uk website. The old guidance contained in the ESSUM is still, at the time of writing, live and can be found here. The ETASSUM, as its title suggests, covers enterprise management incentives (EMI) schemes, company share option plans (CSOPs), save as you earn (SAYE) schemes and share incentive plans (SIPs). The ETASSUM is not yet in its final form and many of the links are, at the time of this Practice Note, still missing.

ARCHIVED: This Practice Note has been archived and is not maintained. This Practice Note provides background reading on the main differences between the EMI guidance in ESSUM and where it can now be found in ETASSUM. It also details any substantial differences in the guidance. This Practice Note illustrates the position as at December 2015 and is for background purposes only. Background On 28 October 2015, HMRC notified its followers of a new Employee Tax Advantaged Share Scheme User Manual (ETASSUM), which can be found on its Gov.uk website. The old guidance contained in the ESSUM, is still, at the time of writing, live and can be found here. The ETASSUM, as its title suggests, covers enterprise management incentives (EMI) schemes, company share option plans (CSOPs), save as you earn (SAYE) schemes and share incentive plans (SIPs). The ETASSUM is not yet in its final form and some of the links are, at the

ARCHIVED: This archived Practice Note provides background reading on the main differences between the SAYE guidance in ESSUM and where it can now be found in ETASSUM. It also details any substantial differences in the guidance. This Practice Note illustrates the position as at December 2015 and is for background purposes only. Background On 28 October 2015, HMRC notified its followers of a new Employee Tax Advantaged Share Scheme User Manual (ETASSUM), which can be found on its Gov.uk website. The old guidance contained in the ESSUM is still, at the time of writing, live and can be found here. The ETASSUM, as its title suggests, covers enterprise management incentives (EMI) schemes, company share option plans (CSOPs), save as you earn (SAYE) schemes and share incentive plans (SIPs). The ETASSUM is not yet in its final form and some of the links are, at the time of writing this Practice

ARCHIVED: This archived Practice Note provides background reading on the main differences between the SIP guidance in ESSUM and where it can now be found in ETASSUM. It also details any substantial differences in the guidance. This Practice Note illustrates the position as at December 2015 and is for background purposes only. Background On 28 October 2015, HMRC notified its followers of a new Employee Tax Advantaged Share Scheme User Manual (ETASSUM), which can be found on its Gov.uk website. The old guidance contained in the ESSUM is still, at the time of writing, live and can be found here. The ETASSUM, as its title suggests, covers enterprise management incentives (EMI) schemes, company share option plans (CSOPs), save as you earn (SAYE) schemes and share incentive plans (SIPs). The ETASSUM is not yet in its final form and some of the links are, at the time of writing this Practice Note, still missing.