As set out in Practice Notes: UK withholding tax on yearly interest and UK withholding tax on royalties, UK tax law generally requires the payer to withhold income tax when making payments of yearly interest and royalties. Except for dividends that are treated as yearly interest, there is no equivalent general rule that requires income tax to be deducted from payments of dividends. In fact, to the extent that interest is recharacterised as a distribution/dividend, the withholding tax obligation should not apply to it (Revenue & Customs Brief 100/09 (archived)). Also, withholding tax only applies on an issue of shares or other securities if the shares

IP analysis: The proceedings relate to Google’s YouTube Shorts service. Shorts International Ltd (SIL) claimed that Google’s use of certain signs in relation to its YouTube Shorts service amounted to infringement of SIL’s registered trade marks and passing off. Google claimed that there was no infringement or passing off and that SIL’s registered trade marks were invalid or should be revoked for non-use. It was held that, at the various relevant dates, most of SIL’s trade marks were valid, though the word mark ‘SHORTSTV’ was invalid for most goods and services, and that the other marks should be revoked for non-use for some goods and services. However, all SIL’s trade marks had low inherent distinctive character, and SIL’s use of its trade marks in the UK had not been extensive enough to claim enhanced distinctiveness. None of Google’s uses of signs including the word ‘shorts’ would give rise to a likelihood of confusion as to origin. There were significant similarities between the signs used by Google which included the word ‘shorts’ and SIL’s trade marks, but the similarities were for the descriptive elements rather than the elements of SIL’s trade marks which had some (but low) distinctive character. While SIL had protectable goodwill associated with its trade marks among a limited group of UK consumers, Google’s signs did not misrepresent its service as being provided by SIL or in some way authorised by SIL. Therefore, there was no passing off. Written by Milena Velikova, trade mark attorney and Helene Whelbourn, legal director at Lee & Thompson LLP.

Requirement for entry clearance British Overseas citizens are subject to immigration control, and require leave to enter the UK under section 3 of the Immigration Act 1971. Under the Immigration Rules, Part 1, para 23B, a British Overseas citizen may be granted leave to enter the UK for up to six months if they are coming to the UK for a purpose where prior entry clearance is not required. See Practice Note: Permission to travel to the UK for further information on entry clearance. The

What is a CFA? A conditional fee agreement (CFA) is a type of funding agreement which is more commonly referred to as a ‘no win no fee’ agreement. Section 58(2)(a) of the Courts and Legal Services Act 1990 (CLSA 1990) formally defines a CFA as: 'an agreement with a person providing advocacy or litigation services which provides for his fees and expenses, or any part of them, to be payable only in specified circumstances' What are the requirements for a CFA? In order to be an enforceable CFA, the requirements of CLSA 1990, s 58(3) must be met: • it must be in writing • it must not relate to proceedings which cannot be the subject of an enforceable CFA; and • it must comply with such requirements (if any) as may be prescribed by the Lord Chancellor The requirements prescribed by the Lord Chancellor are to be found in the Conditional Fee Agreements Order 2013, SI 2013/689 (CFA Regulations). The CFA Regulations

At common law, a counter-offer will often be understood to include an implied rejection of a previous offer. This will, however depend on the content of the offer and counter-offer. By contrast, a Part 36 offer remains open until it is expressly withdrawn: see Practice Note: Part 36 offers—how to make a valid Part 36 offer. A subsequent Part 36 offer does not generally amount to a rejection of a previous Part 36 offer: Gibbon v Manchester City Council at para [16]. For more information on Part 36 counter-offers, see Practice Note: Part 36 offers—counter-offers. However, according to Andrew Hochhauser QC in DB UK Bank Ltd, where a party

Section 38 agreements provide for the construction of roads on privately owned land. At a specified date in the future (usually 12 months after practical completion), the Highway Authority (HA) will adopt those roads. Usually, only the top layer is transferred to the HA, ie dedication as opposed to the transfer of the freehold. Please note that section 38 agreements do not bind the land. See Practice Note: Planning due diligence—section 278 agreements and section 38 agreements—checklist. In relation to section 278 agreements which often include financial covenants, the HA can declare

The question relates to liability orders in the magistrates and although the order is the most commonly issued civil judgment it falls outside the CPR rules. Council tax was introduced from 1 April 1993 by the Local Government Finance Act 1992 (LGFA 1992). By virtue of LGFA 1992, s 1, billing authorities have a statutory duty to levy and collect the tax. LGFA 1992 is skeleton legislation and sets out a skeleton scheme on the machinery of the tax and its calculation. However, detail on liability orders and proceedings is fleshed out in regulations made pursuant to powers conferred by LGFA 1992 in the Council Tax (Administration & Enforcement) Regulations 1992 (CT(AE)R 1992), SI 1992/613. Under CT(AE)R 1992, SI 1992/613, reg 14, a duty is placed on the billing authority to take reasonable steps to ascertain whether, among other things, the chargeable amount is subject to Single Person Discount, leading to assumptions that may vary through

Obtaining the best price The County Council’s power to dispose of land derives from the Local Government Act 1972 (LGA 1972), under which: • s 123(1) gives principal councils the power to dispose of land in any manner they see fit • s 123(2) adds the caveat that the land must be sold at the best price Case law has established that there is no fixed procedure for a local authority to follow in order to meet the best price requirement. In the case of R (on the action of Lidl (UK) GmbH) v Swale Borough Council (Aldi Stores Ltd intervening) the court held that: 'There was no rigid principle that unless a site was either marketed or there was an independent valuation, a presumption of unlawfulness arose. The authority were not obliged to accept the highest monetary offer which it received, since it was entitled to conclude that a bird in the hand was

An easement is a right benefiting one parcel of land (known as the dominant tenement) that permits the rightful users of that land to perform specified actions over a neighbouring parcel of land (known as the servient tenement). For more information, see: Easements—overview. In Re Ellenborough Park Re Davies (deceased); Powell v Maddison, the Court of Appeal confirmed that unless four requirements are satisfied, a right cannot be an easement: • there must be a dominant tenement and a servient tenement • the easement must accommodate the dominant tenement • the dominant and servient tenements must be owned by different persons, and • the easement must be capable of forming the subject matter of a grant There are a number

Criminal Behaviour Orders The criminal behaviour order (CBO) was created by Part 2 of the Anti-social Behaviour, Crime and Policing Act 2014 (ABCPA 2014). However, ABCPA 2014, Pt 2 has now been repealed and legislative provisions about the CBO now appear in Chapter 1, Part 11 of the Sentencing Act 2020 (SA 2020). A CBO is an order which, for the purpose of preventing an offender from engaging in behaviour that is likely to cause harassment, alarm or distress to any person, does one of the following things: • prohibits the offender from doing anything described in the order; or • requires the offender to do anything described in the order. A CBO can only be imposed on a person if that person has been convicted of a criminal offence and certain conditions are specified (which are set out

The scope of a deputy's powers will depend on the terms of the Order by which the deputy is appointed. The deputy is typically given general authority to take possession or control of the property and affairs of P and to exercise the same powers of management and investment as they have as beneficial owner, subject to the terms and conditions of the order. For further information,

Form A is an application for a financial order, ie an application to the court to timetable the financial aspects of the divorce, dissolution, nullity or separation proceedings. See Practice Note: Issuing financial order proceedings in Form A. Family Procedure Rules 2010 (FPR 2010), SI 2010/2955, 9.5 provides that an application for a financial remedy must be filed: • if there are proceedings for a matrimonial order or a civil partnership order which are proceeding in the Family Court, in that court (FPR 2010, SI 2010/2955, 9.5(1)(a)), or • if there are proceedings for a matrimonial