Sounds in is a descriptive legal expression indicating the nature of a claim or remedy, typically followed by “damages”, “equity”, “contract”, “tort” or “delict”. For example, a claim that “sounds in damages” is one where the primary remedy sought is monetary compensation, rather than specific performance, injunction, restitution or a declaration.The phrase is not usually defined in legislation or rules of court in England & Wales, Scotland, Northern Ireland or Ireland; it appears mainly in case law, pleadings, skeleton arguments and academic commentary. It is used to classify a cause of action by reference to its remedial character, which can affect jurisdiction, limitation, procedure, available defences and appeal routes.Usage is broadly consistent across the UK and Ireland, with Scots law often referring to obligations ex contractu or ex delicto/delict while still using “sounds in damages” to describe claims seeking a money award. In practice, identifying whether a claim “sounds in damages” or in some other remedy is important for drafting particulars of claim, defences, counterclaims and assessing litigation risk, settlement value and insurance coverage.

An agreement entered into with a record company to produce the sound recordings required for inclusion in the production.

Programmers create software by writing instructions in an English-like human-readable language such as C++ or Java, called source code. A separate program called a compiler takes this source code and turns it into object code which is the program the computer can run.

This Practice Note Source of funds and source of wealth—FAQs is intended for law firms. It covers some frequently asked questions in relation to source of funds/wealth under the anti-money laundering (AML), counter-terrorist financing (CTF) and counter-proliferation financing regime, including: • Do I have to establish the source of funds for every transaction? • What steps should I take to establish the source of funds and/or wealth in relation to conducting CDD or ongoing monitoring when a transaction is funded by cryptocurrency which has been converted into British pounds? • Third party funds—to what extent should I carry out CDD to confirm identity and or source of funds? • Do I have to establish the source of funds for every property matter? Do I have to establish the source of funds for every transaction? There is no blanket requirement to establish the source of funds for every client and matter. However, understanding the source of funds and the source of wealth will help you to manage the risk from a transaction. MLR 2017

1 Introduction and instructions 1.1 This investigation record is for internal use only—do not send to clients. 1.2 We must establish the source of funds and/or wealth as required by: 1.2.1 the Money Laundering Regulations 2017 (MLR 2017), as amended; 1.2.2 guidance issued by relevant regulators; and 1.2.3 in circumstances identified in our firm-wide risk assessment (FWRA). Please refer to our separate Guidance table for staff on establishing the source of funds and source of wealth. This explains when you have to establish source of funds and/or source of wealth—and why. 1.3 This record must be completed whenever it is necessary to establish the source of funds and/or wealth. It should be [state how you want to maintain records, eg sent to the Compliance Department or kept on the matter/transaction file, etc]. 1.4 [If funds are being received from a third

Information for clients We are required by law to verify source of funds [and source of wealth ]in your matter. Your information will remain confidential and will only be used for regulatory compliance purposes. We may be unable to progress your matter without sufficient information and/or evidence confirming where funds for your transaction have come from. Please can you complete and return this form as soon as possible. Client and matter details Client(s) full name(s) or entity name(s) for corporate client(s): [Insert full name(s)] Client/matter reference number: [Insert client/matter reference number] Details of matter: [Insert description] Source of funds information Please provide details of how the funds being used in this matter have been generated by you. Include relevant amounts,

Source of funds and source of wealth is an area of the anti-money laundering, counter-terrorist financing and counter-proliferation financing regime which is generally not well understood. This guide outlines some of the most common misconceptions around the following: • Source of funds and source of wealth are the same • I only have to check the customer's identity • Collecting documents is enough • I have to prove the money is clean • If the money comes from a UK bank, it’s clean • It’s rude to ask! • Risk assessment and software will fix the problem Source of funds and source of wealth are the same They are not the same, although there is a significant overlap and they don’t exist in isolation to each other. The Financial Action Taskforce (FATF) provides the following definitions: Source of funds Source of wealth The source of funds refers to the origin of the particular funds or other assets which are the subject of the business relationship (eg the amount being transferred as part of the business relationship). This is not limited to knowing from which financial institution the funds may have been transferred.

When advising an individual on cross-border or offshore tax planning, it is important to establish the 'source' of income received by or for the individual. This Practice Note explains the relevance of ‘source’ for income tax and looks at the meaning of 'source' for this purpose. The charge to income tax only arises upon specific types of income pursuant to specific charging provisions within the income tax acts. When considering source, reference must be made to each specific type of income. The Charges to income tax—tables provides an overview of the charges to income tax in each of the categories and the legislative provisions that are relevant to that charge. What is the meaning of source of income? The term 'source of income' describes where income arises or where it is derived from. Income arising in the UK has a UK source and income arising outside the UK has a non-UK source (or foreign source). The situs or location of the asset producing the income is not always the source of such income. For example,

What are compulsory purchase powers? Compulsory purchase powers enable certain bodies, known as acquiring authorities, to compulsorily acquire land, without the owner’s agreement, where authorised by Parliament to enable the authority to carry out specified functions which must be in the public interest. Anyone whose land has been acquired compulsorily is generally entitled to compensation. Compulsory purchase powers are regarded as draconian, and an exception to the general protection against interference which private property benefits from. Compulsory purchase powers are only exercisable where the public interest in the scheme underlying the compulsory purchase demonstrably outweighs the landowner's interest. As stated in Prest v Secretary of State for Wales: ‘I regard it as a principle of our constitutional law that no citizen is to be deprived of his land by any public authority against his will, unless it is expressly authorised by Parliament and the public interest decisively so demands: and then only on the condition that proper compensation is paid…’ In Margate Town Centre Regeneration Company Ltd v Secretary of State, Elias

The following table summarises the main sources of the rules and guidance on the disclosure of tax avoidance schemes (DOTAS) and the disclosure of avoidance schemes relating to VAT and other indirect taxes (DASVOIT). It is intended as a quick reference guide and is therefore not exhaustive. It does not include amending or repealed legislation. It includes the rules on income tax, corporation tax, capital gains tax (CGT), national insurance contributions (NICs), inheritance tax (IHT), stamp duty land tax (SDLT), the annual tax on enveloped dwellings (ATED) and the apprenticeship levy. For guidance on the DOTAS and DASVOIT rules see the following Practice Notes: • Disclosure of tax avoidance schemes—income tax, corporation tax, CGT and NICs • Disclosure of tax avoidance schemes—SDLT • Disclosure of tax avoidance schemes—VAT and other indirect taxes (DASVOIT) • Disclosure of tax avoidance schemes—IHT • Disclosure of tax avoidance schemes—procedure, and • Promoters of tax avoidance schemes Source Tax Brief description FA 2004, ss 306–319 (Part 7) Income tax, corporation tax, CGT, SDLT, IHT, ATED, apprenticeship levy Primary legislation. Includes: FA

Introduction Shari'ah (also Sharia, Shariah or Shari’a) (literally, in Arabic, 'the path towards the watering place') or Islamic law is the legal system of the religion of Islam that sets out a system of duties or code of conduct for individuals to follow so that they may live their life in a fulfilling and beneficial manner. According to Potter LJ: '...most of the classical Islamic law on financial transactions is not contained as 'rules' or 'law' in the Qur'an and Sunnah but is based on the often divergent views held by established schools of law formed in a period roughly between 700 and 850 CE'. Nature and scope of Shari’ah Although the phrase 'Islamic law' is widely and commonly used, Shari'ah is often the preferred term to demarcate from Western or Christian concepts of ‘law’ and associated assumptions, for example: • the Shari’ah is inherently non-secular and does not distinguish between religious and governmental institutions, authorities and ordinances • the Shari'ah is both a legal system and a moral framework, rather than,

In brief The British constitution is unwritten in the sense that it does not derive from a single constitutional text. It has a variety of written and unwritten sources. In addition to the main written sources of law in England and Wales, legislation (which has also brought international and human rights law principles into our constitution) and common law, the constitution is derived from two additional unwritten sources: the prerogative, and non-legal constitutional conventions. In addition, according to one view the fundamental or predominant principle of our constitution, Parliamentary sovereignty, has its source in political fact rather than in law. Legislation Legislation is the most important source of constitutional law. Acts of Parliament may lay down constitutional rules, or even delegate power to do so, to ministers or to others. Legislation is traditionally seen as having primacy over any other kind of constitutional rule, under the doctrine of Parliamentary sovereignty. Examples of statutes making constitutional provision are the Bill of Rights 1688, the Act of Settlement (1700), the Union with Scotland Act 1706, the Parliament