The construction industry scheme (CIS) was devised to limit the amount of tax lost as a result of contractors in the construction industry failing to declare their chargeability to tax. The CIS applies to contractors and sub-contractors. Contractors are under an obligation to deduct amounts in respect of tax from certain

In answering this Q&A, we have limited our research to cover public procurement under the Public Contracts Regulations 2015, SI 2015/102 (PCR 2015). Modification of public contracts A merger situation may result in the identity of a contractor being amended, requiring agreements with that contractor to be novated to a new vehicle. In the case of a public contract, replacement of the contractor will be treated as a modification of the contract for the purpose of the PCR 2015, SI 2015/102. Under these rules, substantial modification to a public contract may, in effect, result in the award of a new contract which requires a new public procurement process to be undertaken. A

Where a new Code agreement is being imposed by the court pursuant to Part 4 of the new Code, the agreement must contain such terms as the court considers appropriate. As part of this, the court must consider, pursuant to paragraph 23(8)(b) of the new Code, whether such an agreement should include a provision enabling a site owner to require the operator to reposition or temporarily remove the electronic communications equipment to which the agreement relates and if so, in what circumstances this right may be exercised. It is likely that such a provision would also set out the steps required to be taken by a site owner, in order to exercise

For the purposes of this Q&A we have assumed this is an otherwise enforceable business to business commercial contract with an effective date which is retrospective from the actual date. We also assume that such document is a simple contract and not a deed, and that no specific laws or legislation apply to the specific subject matter of the contract. The date on which an agreement is intended to take effect can be different to the date on which it is signed. Unless otherwise provided, an agreement takes effect once signed by all parties. If the effective date is not the date on which the document is signed by all the parties this should be made clear in the agreement itself in a separate commencement clause. See the Drafting Notes to Precedent: Commencement and term clause and Practice Note: Executing documents—deeds and simple contracts for more information. Consideration too should be given to the general

This answer assumes that the data being transferred is personal data as defined in the General Data Protection Regulation, Regulation (EU) 2016/679 (GDPR) and the parties have been correctly identified as a ‘non-EEA controller’ and an ‘EEA processor’ respectively. This reply focuses solely on the requirements of Chapter V (Transfers of personal data to third countries or international organisations) of the GDPR as it applies to transfers of personal data outside the EEA and the parties must also ensure they comply with all other applicable obligations under the GDPR. The implications of Brexit are not addressed and for further guidance

Practice Note: International transfers of personal data under the DPA 1998 [Archived] gives a comprehensive note on the international transfer of personal data from the UK, which is presently governed by the Data Protection Act 1998 (DPA 1998), incorporating the European Data Protection Directive 95/46/EC (the Data Protection Directive). The Data Protection Directive and DPA 1998, Sch 1 (Principle 8) creates a framework that protects and shields individuals’ personal data from misuse and abuse when it is no longer within an EEA Member State, by restricting its export to non-EEA territories, save for when it is to one which affords adequate protection. The Data Protection Directive prohibits controllers in EU Member States: • from transferring personal data to any territory outside the EEA (being the Member States of the

The nature of the right granted in this particular instance (and specifically whether it is a legal interest in land (which runs with the land) or a contractual permission (which exists only in favour of the original contracting grantee)) will depend on: • the terms used, both in the particular provision which constitutes the grant and elsewhere in the document, and • the factual matrix (ie the surrounding circumstances) The

Is the answer affected if the seller is a director of the company that was sold is on an earn out? In conducting our research we have focussed on misrepresentation and mistake when entering into contracts. It may be worth considering what, if any, representations and/or warranties may have been given as between the parties that may be provided for in the share sale documentation (although usually these would be the representations and warranties given by the seller, rather than the buyer). See Practice Notes: Warranties and indemnities—share purchase and Representations—share and asset purchases. Where a party considers that they have been induced to enter into a contract on the basis of a misrepresentation then it may be that they can pursue a claim in misrepresentation. Our subtopic: Actionable misrepresentation and negligent misstatement contains Practice Notes identifying what a claim in misrepresentation is and its comparison with other similar types of claim

In answering this Q&A, we have limited our answer to the legal position under the General Data Protection Regulation (EU) 2016/679 (GDPR) as of 25 January 2018, the Data Protection Bill once finalised may make further alternations to the requirement for UK entities. See Practice Note: The Data Protection Act 2018. The territorial scope of the GDPR is addressed in Recitals 22–23 and Article 3, which extends the reach of the data protection regime as compared with the preceding law. Practice Note: UK GDPR and EU GDPR—extra-territorial reach explains the territorial scope of the GDPR

A corporation aggregate is a body of persons which is recognised by the law as having a personality which is distinct from the separate personalities of the members of the body (see Commentary: Corporations and unincorporated associations: Halsbury's Laws of England [401] and Corporation is a distinct entity: Halsbury's Laws of England [402]. Any person who is authorised, whether expressly or impliedly, to act on behalf of a non-Companies Act company can contract on behalf of the various types of corporation (Corporate Bodies' Contracts Act 1960). See

The position is that a failure to file a costs budget (Precedent H) on time will result in the sanctions in CPR 3.14 applying ie the party will be treated as having filed a budget which will only provide for recovery of court fees. The court may take a more lenient approach and make a different order, for example making an adverse costs order rather than imposing the sanction. However, the party that filed the costs budget late will need to make an application for relief from sanctions for that to happen. That application is made under CPR 3.14 not CPR 3.9 as set by the Court of Appeal in

The position is that a failure to file a costs budget (Precedent H) on time will result in the sanctions in CPR 3.14 applying ie the party will be treated as having filed a budget which will only provide for recovery of court fees. The court may take a more lenient approach and make a different order, for example making an adverse costs order rather than imposing the sanction. However, the party that filed the costs budget late will need to make an application for relief from sanctions for that to happen. That application is made under CPR 3.14 not CPR 3.9 as set by the Court of Appeal in Denton