Limitation in noise-induced hearing loss claims Tinnitus can cause some confusion in considering limitation. For further guidance, see Practice Note: Limitation in noise-induced hearing loss claims. Dealing with a limitation issue Limitation is of critical importance. As noted in Practice Note: Dealing with a limitation issue, if a practitioner is in any doubt whatsoever as to the date on which proceedings should be issued, they should issue early to be on the safe side. Date of knowledge Date of knowledge, defined by section 14 of the Limitation Act 1980 (LA 1980), is in fact a slightly misleading expression because it can arise when a claimant has actual knowledge of the necessary elements of the tort or when they have constructive knowledge (ie they do not actually know the necessary

These requirements arise out of the duty within the overriding objective in CPR 1.3 for the parties to help the court further the overriding objective—this includes encouraging parties to co-operate with each other in the conduct of the proceedings. The

For general information, see Commentary: Source of executor's title: Halsbury's Laws of England, Wills and Intestacy [633]. In summary, it is the common law that provides

We note that no probate claim has been issued, but a caveat has prevented a grant from being extracted. The caveator has now agreed that the caveat should cease to have effect and that a summons should be issued for that purpose. • A summons for discontinuance of the caveat is sought. This would be pursuant to Non-Contentious Probate Rules 1987 (NCPR 1987), SI 1987/2024, r 44(13) • NCPR 1987, SI 1987/2024, r 60

The banker’s right of set-off refers to the right of a bank to combine two or more of a customer’s accounts held with that bank, where one account has a credit balance and the other has a debit balance, in order to give a net position. There is a debate as to whether the right is a standalone legal principle, or a reflection of the accounting reality of the net liabilities between the customer and their bank. Notwithstanding this debate, the right is subject to a number of well-established limitations. First, although the right is applicable to accounts held at different branches of the same bank, the customer must hold both accounts in the same capacity. Thus, a bank cannot set-off a debt owed by the customer personally against a credit balance

Corporation tax is charged on companies (and certain other bodies) that are resident in the UK on their income and gains in each accounting period, allocated between financial years in order to determine the rate payable. It is also charged on non-UK resident companies that trade in the UK through a permanent establishment (PE) and in certain other limited circumstances. Legislative basis for corporation tax Most of the rules and requirements for corporation tax are found in: • Corporation Tax Act 2009 • Corporation Tax Act 2010, and • Taxation (International and Other Provisions) Act 2010 The right to impose corporation tax is given by parliament each year. Each year, a Finance Act contains a section which states that corporation tax is charged for the relevant financial year. For more details on the annual nature of corporation tax and its implications, see Practice Note: The Budget and Finance Bill process. Who is liable to pay corporation tax? 'Corporation tax is charged on profits of companies.' Company is further defined as: • including

Income tax is charged on any person on certain categories of income, allocated between tax years in order to determine the rate payable. The legislative basis for income tax Most of the rules for income tax are found in: • Income Tax (Earnings and Pensions) Act 2003 • Income Tax (Trading and Other Income) Act 2005, and • Income Tax Act 2007 However these rules only create the framework for the charging of income tax. The right to impose income tax is given by parliament each year. Each Finance Act contains a section which states that income tax is charged for the relevant tax year. A 'tax year' is the period from 6 April to the following 5 April and is usually referred to with both calendar years in the description, ie the '2018–19 tax year' is the period from 6 April 2018 to 5 April 2019. Who is chargeable to income tax? Income tax is not specifically charged on any particular category of person. The vast majority of income tax

Undertakings may have specific meanings and remedies in particular industry sectors (for examples, see Practice Notes: Undertakings (covenants) and Irrevocable commitments and letters of intent). An undertaking is a promise that one party will do something in the future. The word ‘undertakes’ may be replaced in a contract by ‘shall’, ‘will’ or a covenant to act in a particular way. The courts would interpret a multi-party agreement which includes an obligation on one party

If two business to business (B2B) contracting parties wish to replace an existing contractual relationship with a new one, there are two options open to them: Variation of the existing contract This Q&A does not consider the procedure for varying a contract and the suitable instruments for documenting a variation. Note that, at law, a ‘new contract’ will not have been created by a variation. For a ‘new contract’ to be created, the original contract must have been terminated in its entirety (for example by a deed of termination) and a fresh new contract separately entered into between the parties. See subtopic: Varying a contract—overview for further advice. Termination of the existing contract and entry into a new one We

This Q&A refers you to Practice Note: Debt relief orders (DROs), in particular the section titled 'Effect of a DRO'. Depending on the stage of

In partnership with Alexander Campbell of Cornerstone Barristers Torts (Interference with Goods) Act 1977 notices Where a person (‘the bailor’) leaves items belonging to them in the possession of another person (‘the bailee’) and the bailor does not collect the goods, the bailee may want to dispose of those goods, for example by selling them. Section 12(3) of the Torts (Interference with Goods) Act 1977 (T(IG)A 1977) provides a legal means for the bailee to sell the goods after giving notice to the bailor to retrieve them and after being unable to contact the bailor. T(IG)A 1977, s 12(3) states: ‘If the bailee— (a) has in accordance with Part II of Schedule 1 to this Act given notice to the bailor of his intention to sell the goods under this subsection, or (b) has failed to trace or communicate with

The process for appealing a penalty notice depends on the nature of that notice: • in the case of a penalty notice issued under the Pensions Act 2008 (PenA 2008) (ie under the automatic enrolment rules) or under the Occupational Pension Schemes (Charges and Governance) Regulations 2015, SI 2015/879: ◦ the penalty notice can only be appealed once the Pensions Regulator has carried out a statutory review of the notice, or if the Pensions Regulator has informed an applicant that it has decided not to carry out a review. See PenA 2008, s 44 and SI 2015/879, reg 32(2)(a) ◦ an application for a review must be made within 28 days from when the notice was first issued. However, the Pensions Regulator may consider it appropriate to carry out a review at any time up to 18 months after the issue of the notice. For instance, it may be appropriate for the Pensions Regulator to do