Cold-shouldering meaning

Although the indicators do not materially alter the foreign bribery offence and will be well known to many legal and compliance practitioners, they mark a further move towards the global harmonisation of the criteria used to assess corruption risk. This piece reviews the IFBT’s newest guidance, considers what it means for multinational businesses, and notes developments in other recent cross-border anti-corruption efforts. International Foreign Bribery Taskforce The International Foreign Bribery Taskforce (IFBT) brings together law enforcement bodies from the so-called Five Eyes: Australia, Canada, New Zealand, the UK and the US, to share intelligence and tackle bribery and related crime. Its members comprise specialists in foreign bribery from the Australian Federal Police; the Royal Canadian Mounted Police; the New Zealand Police and the New Zealand Serious Fraud Office; the UK Serious Fraud Office (SFO) and the National Crime Agency; and the US Federal Bureau of Investigation. Originating in World War II and broadened during the Cold War, the Five Eyes partnership largely operated out of public view for...

January 2024’s ruling in Archer Western-De Moya Joint Venture v Ace American Insurance Co, following the 2023 outcome in South Capitol Bridgebuilders v Lexington Insurance Co, is set to draw attention from insurance market participants in other jurisdictions, given the shortage of reported LEG decisions, not least because these disputes frequently arise in arbitrations that remain unreported. When America sneezes, the world can sometimes catch a cold; insurers active in this sphere will be hoping that is not the result here... Background CAR policies typically insure all risks of loss and damage on construction or building projects, yet they commonly exclude, to varying extents, matters such as design faults or workmanship defects. The LEG defects clauses present three alternative exclusion formulations for CAR wordings. The broadest carve-out, and therefore the least cover, is LEG 1, which provides that the insurer 'shall not be liable for: Loss or Damage due to defects of material workmanship design plan or specification'. At the opposite end, LEG 3 contains the narrowest exclusion,...

Queenscourt Ltd v HMRC [2024] UKFTT 460 (TC) Queenscourt supplied takeaway meal combinations featuring hot chicken, fries and a cold dipping pot, with some bundles also offering other chilled items such as cookies and yoghurts. The business had originally accounted for each meal deal as a single standard-rated supply, but subsequently revised its position, concluding that the cold elements, including the dip pots, were distinct zero-rated supplies. HMRC accepted an initial error correction without querying whether the dip pots constituted separate supplies. Later, Queenscourt filed a further error correction covering different VAT periods. On that occasion, HMRC disputed the inclusion of the dip pots and maintained they were an ancillary component of a single supply of hot food, and so shared the same VAT liability (ie standard-rated). That challenge also prompted a review of the VAT repayment arising from the first error correction. The review culminated in a recovery assessment. The assessment was issued under section 80(4A) of the Value Added Tax Act 1994 (VATA 1994), which sets the...

The SRA Standards and Regulations allow law firms and legal service providers to organise their businesses in several formats, depending on whether they deliver reserved legal activities. Options comprise: a single SRA-regulated entity delivering both reserved and non‑reserved services an SRA‑regulated entity delivering reserved legal services, with some or all non‑reserved work carried out by a separate, non‑SRA regulated business (which, importantly, may employ SRA‑regulated solicitors) a non‑SRA regulated entity supplying only non‑reserved legal services, employing SRA‑regulated solicitors a freelance solicitor—see Practice Note: Dealing with freelance solicitors This Practice Note offers guidance to law firms on running a separate business, including allocating parts of a client matter between the law firm and the separate business, which will entail unbundling legal services. It reflects the Legal Services Act 2007 (LSA 2007) and the SRA Standards and Regulations, together with separate business guidance issued by the SRA. Unless stated otherwise, references in the Practice Note to: ‘solicitor’ includes Registered European...

RED II—overview The recast Renewable Energy Directive (Directive (EU) 2018/2001, RED II) took effect on 24 December 2018, with a deadline for transposition of 30 June 2021. Its main objective is to set a common framework to advance the use of energy from renewable sources. Directive (EU) 2023/2413 of the European Parliament and of the Council of 18 October 2023, concerning the promotion of renewable energy and amending RED II, Regulation (EU) 2018/1999 (the Governance Regulation) and Directive 98/70/EC, appeared in the Official Journal on 31 October 2023 and came into force on 20 November 2023. The transposition deadline is 21 May 2025, save for the following items which had to be enacted in national law by 1 July 2024: the new Article 15(e) of Directive (EU) 2018/2001 (covering the designation of dedicated infrastructure areas), and the new Articles 16, 16b, 16c, 16d, 16e and 16f of Directive (EU) 2018/2001 (covering permitting procedures and requirements) The revising Directive (EU) 2023/2413 chiefly...

This Practice Note outlines the routes for personal injury redress for injured serving and ex-service members, embracing claims founded on statute as well as compensation schemes under domestic law and the European Convention on Human Rights. It considers claims arising from incidents in combat operations and training, plus specific conditions including non-freezing cold injury, noise-induced hearing loss, post-traumatic stress disorder (PTSD), psychiatric harm related to bullying or harassment, and parading injuries. The history and suspension of Crown immunity It is helpful to examine the evolution of the law governing military claims closely. Until 1987, section 10 of the Crown Proceedings Act 1947 (CPA 1947) barred service personnel from pursuing any civil actions against the Crown for death or personal injury attributable to other members within the British Armed Forces. Sections 1 and 2 of the Crown Proceedings (Armed Forces) Act 1987 (CP(AF)A 1987) state that CPA 1947, s 10 is disapplied, but permit the Secretary of State for Defence to re-activate it, from time to time, where...