Equitable remuneration meaning

The FTT decision As noted in a previous Insight, the proprietor of Vista Tower ('Grey') applied for an RCO against the building’s original developer and 95 additional parties who met the definition of ‘associated persons’ due to shared directors during 2017 to 2022. The owner requested an order requiring the respondents to cover both historic and forthcoming costs to rectify fire safety defects, estimated at over £20m. The FTT granted that relief, on a joint and several liability basis, against 75 respondents. The appeal Certain respondents appealed on these grounds: whether the Tribunal can make RCOs rendering multiple respondents jointly and severally liable for the same overall sum, or whether it must make individual orders against each respondent for a specifically identified amount. whether the Tribunal misdirected itself on the “just and equitable” test, given that for many respondents there was no demonstration that they participated in the relevant development or obtained remuneration from it, and that the Tribunal improperly required respondents to...

Seven.One Entertainment Group GmbH v Corint Media GmbH, Case C-260/22 What are the practical implications of this case? The Court of Justice’s ruling delivers further practical guidance, offering helpful clarification on the latitude and limits of what EU Member States may and may not do when implementing and transposing EU-wide directives in question within their domestic legal frameworks. This ruling emerged in the setting of a broadcaster’s entitlement to seek equitable remuneration for private, purely non-commercial copying of its protected broadcasts in Member States that recognise an applicable private copying exception. What was the background? Seven.One, a German broadcasting and production company, commenced proceedings against Corint Media, a collective management organisation, following Corint Media’s refusal to accede to Seven.One’s request to be paid compensation from the blank media levy that Corint Media had collected pursuant to their management contract as between the parties...

Directive 2006/115/EC and equitable remuneration At the High Court, the UK Secretary of State for Science, Innovation and Technology contended that SAG-AFTRA, the American Federation of Musicians, and representatives of members lacked a personal cause of action, arguing they were not within the class of persons the EU directives underpinning their claims were meant to protect. The organisations commenced proceedings against the Secretary of State for Science, Innovation and Technology in April 2023. They alleged that the UK’s transposition of Directive 2006/115/EC — the EU Rental and Lending Rights Directive — which concerns rights related to copyright, particularly broadcasting and communication to the public, was defective and afforded only limited rights to equitable remuneration. The unions further asserted that the UK government had breached Article 8(2) of Directive 2006/115/EC, which stipulates that ‘equitable remuneration’ must be paid to performers and producers when their material is rebroadcast, alongside other EU obligations. They are seeking Francovich damages, or damages against an EU Member State for violating EU law...

FORTHCOMING CHANGE: Following the Autumn Budget 2024, the government instructed an independent examination of the loan charge, commissioning a review. Announced on 23 January 2025, its remit was to identify the barriers preventing people within the scope of the loan charge who have not already settled and paid their tax liabilities in full from reaching a final resolution with HMRC, and to outline recommendations on how they might be encouraged to settle with HMRC (see News Analysis: Autumn Budget 2024—Independent review of the loan charge). To support the review process, a call for evidence, targeted at those still subject to the loan charge (and their advisers), was issued on 28 March 2025. The Final Report of the review, together with the government response, was released at Budget 2025 on 26 November 2025. It concluded that the loan charge had failed as a mechanism to resolve the tax affairs of affected taxpayers, largely because it was not coupled with a settlement strategy that was proportionate to the extraordinary legislation enacted,...

Private Client England & Wales glossary A Abatement When, after settling the deceased’s funeral costs, debts and liabilities, the remaining estate cannot satisfy all legacies in full, the gifts are reduced accordingly, unless the Will shows a different intention. In a solvent estate, the order for reduction appears in Part II of Schedule 1 to the Administration of Estates Act 1925. Refer to Practice Note: Payment of legacies. Accruals basis Where income is taxed on an accruals basis, it is attributed to a given tax year by reference to the number of days within that year during which the activity giving rise to the liability accrued. See Practice Note: What is the basis of income tax?. Accumulation and maintenance (A&M) trust A form of non‑interest in possession trust designed to benefit children and young people up to 25, which received favourable inheritance tax treatment between 1975 and 2006. See Practice Note: Accumulation and maintenance trusts—IHT [Archived]. Accredited Legal Representative (ALR) ...

FORTHCOMING CHANGE: Following the Autumn Budget 2024, the government set up an independent examination of the loan charge to review its operation and practical impact. Formally unveiled on 23 January 2025, the review’s remit was to ‘examine the barriers preventing those who are subject to the loan charge but have not already settled and paid their tax liabilities in full from reaching resolution with HMRC’ and to ‘recommend ways in which they can be encouraged to settle with HMRC’ (see News Analysis: Autumn Budget 2024—Independent review of the loan charge). To support this work, a call for evidence directed at individuals still within scope of the loan charge (and their advisers) was issued on 28 March 2025 for public consultation. The Final Report, together with the government’s response, appeared at Budget 2025 on 26 November 2025. In addition, the report concluded that the loan charge ‘failed as a mechanism to resolve the tax affairs of [affected] taxpayers, largely because it was not married with a settlement strategy that was...

The parties agree: From: [ insert name of publisher ] (‘we’ and ‘us’) of [ insert address ] From: [ insert name of company ] (‘you’ and ‘your’) of [ insert address ] Dated: [ insert date ] Dear [ insert organisation name ] ‘[ insert name of programme ]’ (the Programme) 1 Subject to, and in consideration of, your payment to us of the amounts specified in Schedule 1 (receipt of which is acknowledged), we hereby provide you with a non-exclusive licence covering the musical and literary works (the Works), the details of which are set out on the cue sheet in Schedule 2...

This Agreement is entered into on [ insert date ] Parties [ insert name of company ], a company registered in England and Wales, registration number [ insert company number ], with its registered office at [ insert registered office ] (the Company); [ insert name of publisher ], a company registered in England and Wales, registration number [ insert company number ], with its registered office at [ insert registered office ] (the Publisher); [ insert name of composer ] of [ insert address ] (the Composer) The parties agree: 1 Definitions and interpretation 1.1 The following definitions apply in this Agreement: Accounting Date — means 90 days after the end of each Accounting Period; Accounting Period — means successive periods of six months to 30 June and 31 December in each year; Agreement — means this Agreement and all schedules and annexures attached to it or incorporated by reference; Cover Record...

Definitions and interpretation This Agreement between the Company and the Artist sets out key terms, including defined periods (Publicity, Recording, Pre-production, Shooting, Post-production), fees (Weekly Rate, Daily Rate, Guaranteed Payment, Use Fees), and rights (copyright, Performers’ Property Rights, Rental Right). Time is of the essence; singular includes plural; references to statutes include amendments. The Services mean the Artist’s exclusive professional contribution worldwide across the Production Schedule. The Company may shift dates within the Production Schedule, extend the Shooting Period for industry holidays, and require publicity, rehearsal, filming, recording and post-synchronisation. The Artist assigns all relevant rights in the product of the Services to the Company for worldwide exploitation, waives moral rights where permitted, and agrees to dubbing provisions. Payment structures, expenses, VAT, and independent contractor status are specified, alongside warranties on originality, health, conduct and availability. Conditions precedent, suspension and termination rights, distribution control, screen and advertising credit parameters, accounting, insurance, equitable relief, nudity and hazardous work protocols, and no obligation or reversion clauses are included. Notices, severability, assignment,...