Corporation tax deduction when shares are first acquired By virtue of Part 12 of the Corporation Tax Act 2009 (CTA 2009), a statutory corporation tax (CT) deduction will be available to the employer company when an employee acquires shares because of his employment with that company, provided that all of the statutory requirements are met. This statutory CT deduction will ordinarily be given for the accounting period in which a beneficial interest in the shares is acquired by the employee. However, in the case of restricted shares and convertible shares, additional CT relief may also be available in later accounting periods. For details of the circumstances in which CT relief may be available when restricted or convertible securities are first acquired, see Practice Note: Corporation tax relief and employee share schemes.

For information on prize promotions generally, see Practice Notes: Prize promotions and How to run a prize promotion. Prize promotions are not considered to fall within the scope of the Gambling Act 2005 (GA 2005) and, as such, GA 2005 is not considered further within this response. For the purposes of the CAP Code, the ASA defines a cosmetic intervention as: 'any intervention, procedure or treatment carried out with the primary objective of changing an aspect of a consumer’s physical appearance. This includes surgical and non-surgical interventions, both invasive and non-invasive. This does not include cosmetic products as defined in Regulation (EC) No 1223/2009.' Cosmetic interventions are regulated under Section 12 of the CAP Code. In particular, CAP Code 12.25 bans the marketing of cosmetic interventions to those under the age of 18. As such, those running a prize promotion and marketing a cosmetic procedure as a prize will need to be clear on their target audience and take steps to ensure that the

Financial adjustments between local authorities In relation to financial adjustments between local authorities, section 41(3) of the Care Act 2014 (CA 2014) states: ‘The local authority concerned may recover from the other local authority the amount of any payments it made towards meeting the needs in question at a time when the other local authority was instead liable to meet them under section 18 or 20(1) (as the case may be).’ Care and support statutory guidance: section 19.89 states: ‘Sometimes a local authority has been paying for a person’s care and support, but it later becomes apparent (for example as a result of an ordinary residence determination) that the person is in fact ordinarily resident elsewhere. In these circumstances the local authority which has been paying for that person’s care may reclaim the costs from

What is a CIC? A community interest company (CIC) is a corporate vehicle for running a business which wishes to trade for a non-charitable social purpose. For information on how to form a CIC, what safeguards are in place to ensure that a CIC only uses its assets, income and profits for the benefit of the community, and how CICs are regulated and terminate, see Practice Note: Community interest companies. Can a local authority supply services to a CIC? Local Authorities (Goods and Services) Act 1970 Local authorities can trade (and make a profit) with other public bodies in the provision of goods and services by virtue of, and subject to

There is no reason in principle why such a claim could not be issued. There is no requirement in the Civil Procedure Rules that a particular vehicle be identified by registration number in a road traffic accidents claim,

Proceedings are started when the court issues the claim form (CPR 7.2). The claim form must then be served within the timescales provided for within CPR 7.5. Where the claim form is not served within those requisite timescales, the proceedings do not automatically lapse but will continue in limbo. If the claimant is not intending to pursue the claim then a notice of discontinuance should be served. If the claimant does not do so and the defendant has to make an application

Restructuring & Insolvency analysis: The High Court has reaffirmed that a court will not allow a debtor company to run the same arguments at a winding-up petition hearing that have already been adjudicated upon at a hearing of an application to restrain advertisement. Daisy Brown, barrister at Guildhall Chambers, who represented the respondent in EDF Energy Customers Ltd (formerly EDF Energy Customers plc) v Re-Energised Ltd, looks at the implications of the case for practitioners.

When contemplating the reduction of a person’s pension entitlement (ie a reduction of that individual’s accrued pension rights or of their pension in payment) under an occupational pension scheme, there are a number of obstacles to overcome, including the following: • whether the reduction would breach the anti-forfeiture rule in section 92 of the Pensions Act 1995 (PA 1995) • whether the reduction would breach the subsisting right protections of PA 1995, s 67 • whether the reduction is permitted by the scheme rules • the treatment of the reduction under the Finance Act 2004 (FA 2004) pensions tax regime Each obstacle is considered below in the context of a reduction to an employee's pension entitlement in an occupational pension scheme, where that employee has committed theft against the employer. Note that this Q&A can also be used where an employee has committed some other type of criminal offence or fraudulent or negligent act/omission which results in the employee owing a monetary obligation to the employer. Anti-forfeiture

CPR 36.6(2) provides: ‘…a defendant's offer that includes an offer to pay all or part of the sum at a date later than 14 days following the date of acceptance will not be treated as a Part 36 offer unless the offeree accepts the offer.’ This therefore suggests that an attempt to make a defendant Part 36 offer which states that the sum the defendant is offering to pay by way of settlement will only be payable after the 14-day period can only be treated as a valid Part 36 offer if the claimant accepts the offer.

Administration charges were introduced by the Commonhold and Leasehold Reform Act 2002 (CLRA 2002). CLRA 2002, Sch 11 sets out their definition as being an amount payable by a tenant of a dwelling as part of or in addition to the rent which is payable, directly or indirectly for or in connection with the grant of approvals under their lease, or applications for such approvals; for or in connection with the provision of information or documents by or on behalf of the landlord or a person who is party to their lease otherwise than as landlord or tenant; in respect of a failure by the tenant to make a payment by the due date to the landlord or a person who is party to their lease otherwise than as landlord or tenant,

The Immigration Rules, Part 1, para 34C confirms that: ‘A dependent applicant can be included on a main applicant’s application form where the application form allows the dependant to be included. Otherwise, a dependent must make a separate application’. Where a person wishes to vary a pending extension application then this is usually done by submitting the application form for the new route in the usual way and paying any difference in fee. The Home Office will then treat the original pending application as varied to the new one. With

The terms ‘permission’ and ‘leave’ mean the same thing are used interchangeably in this response. Different immigration routes permit certain family members to accompany or join a main applicant visa-holder in the UK. Each of these routes has its own requirements, including the requirements for dependent partners and children. For some of the requirements which are common to various work and study routes, see Practice Notes: Partners of work, investment and study migrants and Children of work, investment and study migrants. Switching immigration routes If a person with permission to enter or remain in the UK wishes to change immigration route then they are generally required to make an application to vary their permission. Moving from one immigration route to another in the UK is generally known as ‘switching’. The requirements for the new route will be set out in the Immigration Rules for