Chambers’ Corporate Governance Handbook, Seventh Edition ensures that companies and individuals function within the best practice parameters of corporate governance by simplifying the corporate govern
There were historically at least four types of enforcement agent: County Court Bailiffs, Certificated Bailiffs, Approved Enforcement Agencies, and High Court Enforcement Officers. Of these, only certificated bailiffs (as the name suggests) required certification by the Court in order to work.The Tribunals, Courts and Enforcement Act 2007 ('TCEA07') created a system of taking control of goods in order to enforce judgments and abolished ancient common law writs and remedies. It introduced a modern system of 'certified enforcement agents' and 'exempted enforcement agents' which includes civil servants such as court officers and County Court bailiffs, civilian enforcement officers and police officers.In 2014 following a review of the enforcement agent reforms introduced by the TCEA07, significant reforms were introduced. It is now the case that anyone exercising powers under Schedule 12, TCEA07 must be certificated (or exempt, or working in the presence and under the direction of a certifi
Tax avoidance is an area of law that changes frequently, and is subject to close scrutiny. Tax practitioners are expected to understand the legislative and regulatory frameworks that apply, so as to recognise their obligations, and the obligations of their clients to behave responsibility. This book focuses on the ways in which tax avoidance has been combated in the UK.The concept of "tax avoidance", and how it has been developed in legislation and case law, is clearly explained. The author also provides practical guidance with regard to the application of the supply side measures (from DOTAS (Disclosure of Tax Avoidance Schemes) to POTAS (Promoters of Tax Avoidance Schemes).The first part of the book looks primarily at the relevant legal developments, highlighting the relevant cases throughout. Part Two covers the supply side measures that have been introduced, from DOTAS onwards, including the penalty regime, with the aim of seeking to dissuade individuals and businesses from engagi
This specialist title analyses the approach of the UK tax regime towards intellectual property assets. Following the life-cycle of intellectual property from creation to disposal, the commentary highlights the tax considerations and planning issues for individuals, non-corporate entities and companies. A separate chapter deals with international issues including UK tax residence, transfer pricing and controlled foreign companies.This new edition of Taxation of Intellectual Property will be updated by Julian Hickey of Old Square Tax Chambers and Zeeshan Khilji of ETC Tax. Two new chapters are added to this edition, one dealing with crypto-assets, and the other providing guidance on dealing with disputes, enquiries and appeals, focussing on the practical issues advisors need to think about. A large amount of new material is added to reflect changes to the law and practice in this area since the last edition was published in 2016. These include: - changes to the corporate intangible asse
Should you choose a formal insolvency or would a restructuring be more appropriate for a company’s final steps? Insolvency and Restructuring Manual (4th Ed) guides you through the considerations and steps in each avenue, examining the main formal processes including liquidation, administration, receivership, company voluntary arrangements and schemes of arrangement.The new Fourth Edition covers:- The new Part 26A scheme of arrangement (or “restructuring plan”), standalone moratorium and provisions for the protection of supplies introduced by the Corporate Insolvency and Governance Act 2020- The forthcoming regulations concerning disposals by an administrator to connected persons- The Supreme Court decision in Sequana S.A. v BAT Industries Plc and others clarifying, among other things, when directors have a duty to creditors rather than shareholders- The legislative changes accompanying Brexit, their impact on cross-border matters and other important developments in case law relati
Client money is the source of the majority of disciplinary prosecutions for solicitors and other legal professionals; it is also the primary concern of the money laundering legislative framework, including the Proceeds of Crime Act 2002 and the Money Laundering Regulations 2017. Without money involved there would be limited concern about money laundering in a legal transaction. However our focus is often client identity.This book takes a new angle by de-mystifying client money, and presenting the rules, requirements, and anti-money laundering context of client money in an easy-to-understand guide. The book also encompasses diagrams, worked examples, and a section of previous training materials for the reader to use as continuous professional development.
Public children law is at the sharp end of our legal system, where some of the most difficult social and legal issues are considered. As the vehicle through which the State seeks to safeguard the most
The Drug Offences Handbook is a detailed and practical exposition of the law relating to drugs offences, together with a focussed and concise analysis of evidential and litigation issues that relate t
Internal investigations can be undertaken by a company or firm as a precursor to anticipated regulatory action, or for many other reasons. This title explains what a good regulatory investigation look
Written under the general editorship of two specialist employment law practitioners, with contributions from their respective Chambers and law firm, this book provides a comprehensive yet practical an
As marine insurance is encompassed by the Marine Insurance Act 1906 this book provides the user with an unrivalled guide to, and understanding of how the Act has evolved and how it is implemented in p
Neate and Godfrey: Bank Confidentiality deals with the topical subject of the duties or obligations of confidentiality or secrecy which banks owe to their customers in 37 countries around the world. T
The fifth edition of Clinical Negligence continues to provide the most comprehensive and authoritative guidance on all aspects of clinical negligence claims, from bringing an action for damages to pre
Covering all 27 EU Member states and Norway and Switzerland, each chapter is devoted to a different jurisdiction and follows a template for easy comparison of how to approach the same issue in differe
