1 Preliminary screening 1.1 Guidance It is important that certain types of fraud are reported and managed, eg money laundering suspicions should be reported via a Suspicious activity report (SAR) to ensure protection under the Proceeds of Crime Act 2002, whereas a person reporting suspicions of fraud would normally report using our Whistleblowing procedures to ensure statutory whistleblowing protection. 1.2 Actions If the suspected fraud involves any element of money laundering, terrorist financing, or proliferation financing; as can sometimes be the case with eg mortgage or property transactions; liaise with the nominated officer to determine whether a SAR is required. If there is a suspicion of bribery or corruption, liaise with [insert name or title of person in charge of anti-bribery process] pursuant to our Anti-bribery and corruption policy. If the suspected fraud may have been perpetrated by a member of staff, department or the organisation itself, liaise with [insert name of person responsible for whistleblowing process] pursuant to our Whistleblowing policy. If the fraudulent activity appears to be committed

The free trade comparator compares all the free trade agreements to which the UK is a party and which is currently in force. It compares the major components of the treaties as they relate to trade in goods. As such, it provides details on: • the implementation date • if the goods may be traded duty free • which import and export duties apply

This Practice Note considers the following commercial and legal issues arising from the use of free and open source software: • What is free and open source software? • History • Upstreaming and forking • Free and open source licences • Distribution of modified works (and the reciprocal effect) • Linking and incorporation • Software as a service (SaaS) • Compliance requirements • Licence incompatibility • Bare licence or contractual licence • Patents • Trade marks • Corporate transactions • Software bill of materials • Software licensing to the end user • Enforcement Free and open source software is the collective name for software which is available under a licence that grants the recipient the right to use it, modify it, and distribute it (either the original or the modified version) free of charge or royalty, and to which the source code of the software is available. This is in contrast to the software licences which lawyers are typically more familiar with which may seek to restrict the licensee from accessing the

In today’s world where the internet is the mainstay of business activity, cloud computing allows us to access documents and store huge amounts of data without a server of our own and the Internet of Things (IoT) will potentially give our fridge access to our bank details, what is the place of free and open source software (FOSS)? Whether knowingly or otherwise, individuals touch FOSS on a daily basis. It’s the backbone of the servers that store the software and provide us with access to the internet and many of the online services we take for granted. The place of software in business and the nature of software development have changed significantly. It’s not uncommon for competing businesses to find themselves working collaboratively on joint research and development projects in an era of ‘collabor-etition’ or ‘co-opetition’. Many projects such as Open Stack, involve companies in collaborative development. FOSS development is at the cutting edge of this collaborative model in software. However, it’s not just companies working in software that are affected by the FOSS phenomenon.

A free and open source software (FOSS) strategy and policy (with associated processes to ensure that the policy is followed) is part of any well-structured business compliance regime to manage risk. Ideally, the FOSS strategy and policy will be drawn up before FOSS code is used in an organisation. However, in practice, a strategy and policy will often follow a review of the existing codebase (see Practice Note: Free and open source software—audits) and the discovery that FOSS is already being used, perhaps due to suppliers providing FOSS as part of a business deliverable or internal developers adopting FOSS components without properly documenting their usage. For an example, see Precedent: Free and open source software—policy. Why use FOSS? A FOSS strategy must give consideration to the reasons behind its use in an organisation. Often, the focus will be on cost savings. Although most FOSS licences do not prohibit charging for FOSS software, code is generally distributed without charge under a free licence. However, a move to FOSS cannot be considered entirely free. While there

The number of securities of a class listed or admitted to trading which are held by the public as opposed to those held by eg directors and substantial investors. The Listing Rules contain a requirement that a certain percentage of securities of a class listed must be in public hands.

The original version of this note was written by the late Professor Alexander Türk EU workers and EU citizens enjoy the right of freedom of movement. This right is granted to EU workers in Article 45 of the Treaty on the Functioning of the European Union (TFEU) and in Article 21 TFEU for EU citizens. More detailed provisions on the conditions and limitations of these rights can be found in Directive 2004/38/EC. EU workers and citizens enjoy the right to move and reside in other Member States without discrimination and the exercise of this right can only be restricted on grounds of a public interest that is proportionate in relation to the restriction imposed. Free movement of workers Article 45 TFEU permits EU workers to move freely within the EU. It prohibits any discrimination on the basis of nationality as regards the conditions of work and employment, such as remuneration. Scope of the protection Personal scope The Court of Justice of the European Union reserves to itself the authority to

Otherwise than for or in expectation of fee, gain or reward (same meaning as in s 194(10) of the Legal Services Act 2007 (LSA 2007)

Free on board (FOB) is a commonly used delivery term in sale of goods and international trade contracts indicating the point at which the seller’s obligations to deliver, and the risk of loss or damage to the goods, pass from seller to buyer. In practice, FOB usually means the seller must place the goods on board the vessel nominated by the buyer at the named port of shipment, within the agreed time and in the agreed manner, and bear all costs and risks up to that point.FOB is not a statutory term in the Sale of Goods Acts in the UK or Ireland, but has been extensively interpreted by case law and is also reflected in Incoterms rules published by the ICC (e.g. FOB Incoterms 2020). Courts in England and Wales, Scotland, Northern Ireland and Ireland treat FOB clauses similarly, focussing on allocation of risk, cost, and responsibility for insurance, export formalities and documentation (such as bills of lading).Lawyers should identify whether the contract adopts FOB as an Incoterm, a customised trade term, or as construed under common law, as this affects when property and risk pass, and who bears duties regarding carriage and insurance.

A (non-statutory) category of state-funded 'independent school', i.e. an academy school.

ARCHIVED: This Practice Note has been archived and is not maintained. This Practice Note applies in England only. There are no free schools in Wales. Although the Academies Act 2010 (AcA 2010) does apply in Wales, the provisions for the creation and funding of new free schools apply only in England. This new category of independent school was created in 2010. Free schools are technically defined as independent schools, but this independence is from the local authority of the area in which they are situated, not from the state. Free schools are funded and regulated by the Department for Education (DfE). Free schools and academies Legally, free schools are academies. They are founded or operated under AcA 2010. One practical difference between most free schools and most academies is that academies tend to be schools which, when founded, replaced earlier maintained schools, usually in the same buildings. Most free schools tend to have been set up by academy trusts as new schools, occasionally created

These are additional voluntary contributions (AVCs) made to arrangements sitting alongside an approved scheme or, since A-day, to registered pension schemes.