Provided that all of the requirements of section 135 of the Taxation of Chargeable Gains Act 1992 (TCGA 1992) are met in relation to the sale of the shares to the employee-ownership trust (EOT) trustee, this should have the effect that there is no disposal for capital gains tax (CGT) purposes at the point that the shares are initially sold to the EOT trustee (see TCGA 1992, ss 135(3) and 127). Any CGT charge would

How does YouTube handle infringing content, and what options are open to rights holders? Broadly speaking, YouTube will remove content from its platform for one of three reasons: • a breach of YouTube community guidelines or terms of use • as a result of an automated Content ID claim, or • because it has received a formal copyright notice-and-takedown (sometimes referred to as a Digital Millennium Copyright Act (DMCA) notice because the procedure is largely modelled around ‘safe harbour’ principles contained in American copyright legislation, the Digital Millennium Copyright Right Act 1998) Therefore, in terms of copyright claims, there are two ways in which a claim of infringement can be made. It is important to understand how and why a copyright claim is being made because the process that ensues in dealing with that claim, including the time

In relation to the execution of deeds and documents generally by a Parish Council, we refer you to: Q&A: How does a parish council execute a transfer? What execution clause should be used where the parish council does not have a common seal? See in particular

The LexisNexis® UAE Intellectual Property guide states: ‘In the UAE, trademarks are protected by registration with the Trademark Office at the Ministry of the Economy. A separate application must be made for each international class of goods and services. Well known marks have a degree of protection whether registered or not, including against unauthorised registrations of translations. A GCC Trademark Law was issued in 2006 and further amended in 2013. The GCC Trademark Law is yet to be ratified

The requirements as to execution of a Lasting Power of Attorney (LPA) are set out in the Lasting Powers of Attorney, Enduring Powers of Attorney and Public Guardian Regulations 2007, SI 2007/1253, reg 9. These are set out in our Practice Note: Creating a valid LPA. The regulation states that the donor must have read, or must have read to him, all the prescribed

Before a landlord can exercise a right of forfeiture for a breach other than non-payment of rent, a notice must be served on the tenant under section 146 of the Law of Property Act 1925 (LPA 1925). The notice must specify the breach complained of, require the lessee to remedy the breach if capable of remedy, and require the lessee to compensate the landlord in money for the breach. Failure to specify that compensation is required will not invalidate the notice, but it may preclude the landlord from

Under Insolvency (England and Wales) Rules 2016 (IR 2016), SI 2016/1024, r 7.24 it is possible for a company to apply to the court to restrain a creditor from presenting a winding-up petition. A company may do so if it is aware that a winding-up petition is likely to be presented against it (if it has received a statutory demand, for example) and it wishes to avoid

Since 1 October 2009, the concept of authorised share capital has ceased to be recognised. The abolition of the statutory concept of authorised share capital means that it now only makes sense to refer to the 'issued share capital' of a company (ie, those shares that have been allotted and issued). The 'unissued share capital' of a company is effectively unlimited, although a company can still

There is no statutory requirement for a chargor to notify Companies House that it has either fully or partially satisfied a debt or had its security released. However, such notification will be in the best interests of the chargor so that any potential investors and lenders are aware that

This Checklist summaries how a country can become a designated country under Part 2 of the Extradition Act 2003 (EA 2003). It also provides a list of all the countries that are currently designated under category 2. Category 2 countries Territories designated under EA 2003, Pt 2 are non-EU members of the European Convention on Extradition, the London Scheme for Extradition within the Commonwealth, or parties to bilateral extradition treaties with the UK. These countries are designated under specific statutory instruments. These countries alphabetically are: • Albania, Algeria, Andorra, Anguilla, Antigua and Barbuda, Argentina, Armenia, Aruba, Australia, Azerbaijan • The Bahamas, Bangladesh, Barbados, Belize, Bermuda, Bolivia, Bonaire, Bosnia and Herzegovina, Botswana, Brazil, British Antarctic Territory, British Indian Ocean Territory, Brunei • Canada, Cayman Islands, Chile, Colombia, Cook Islands, Cuba, Curaçao • Dominica • Ecuador, El Salvador • Falkland Islands, Faroe Islands, Fiji • The Gambia, Georgia, Ghana, Greenland, Grenada, Guatemala, Guyana • Iceland, India, Iraq, Israel • Jamaica • Kenya, Kiribati, Kosovo, Kuwait • Lesotho, Liberia, Libya, Liechtenstein

The following Practice Note: Compulsory winding-up of a company—the process and procedure, provides guidance as to the practice and procedure which applies on the winding up of a company (the debtor) pursuant to a creditors’ winding-up petition. However, this must be read in conjunction with Practice Note: Corporate Insolvency and Governance Act 2022—winding-up petitions from 1 October 2021 to 31 March 2022 [Archived] which sets out the temporary requirements applicable (presently until 31 March

The Northern Ireland Protocol (the Protocol) is contained in the Agreement on the withdrawal of the United Kingdom of Great Britain and Northern Ireland from the European Union and the European Atomic Energy Community (withdrawal Agreement). This Q&A considers what happens to the Protocol at the end of the transition period (IP completion day), and whether there is a particular impact in the event of: • a comprehensive free trade agreement (FTA) agreed between the UK and EU • a very limited deal agreed between the UK and the EU, eg on goods only, or • no deal between the UK and the EU Article 1(3) of the Protocol provides that it: ‘…sets out the arrangements necessary to address the unique situation on the island of Ireland, to maintain the necessary conditions for continued North-South cooperation, to avoid a hard border and to protect the 1998 Agreement in all its dimensions.’ For background reading, see: • Practice Note: Brexit—introduction