Non-profit distributing meaning

Note: the CPRC has ceased distributing the supporting background papers alongside the minutes; accordingly, this News Analysis does not include documents elucidating the topics considered. A copy of the minutes can be found here: Minutes of the Civil Procedure Rule Committee. Welcome, action log and matters arising (item 1) The minutes of the 5 July meeting were formally approved and the action log was noted—see News Analysis: Minutes of the CPR Committee meeting—5 July 2024. The following items were considered: Ryan Morris v Williams & Co Solicitors [2024] EWCA Civ 376—the matter had previously been covered under item 4 in the Minutes of the CPR Committee meeting—held 5 July 2024...

In this issue: Budgets and Finance Bills Court of Protection UK taxes for Private Client HMRC Manuals updates Tax avoidance, evasion and non-compliance Pensions, insurance and tax efficient investments International Question of the week Additional Private Client updates this week Daily and weekly news alerts LexTalk®Private Client: a Lexis+® community New and updated content Dates for your diary Trackers Latest Q&A Useful information Budgets and Finance Bills Autumn Budget 2024 The Chancellor of the Exchequer, Rachel Reeves, presented the government’s Autumn Budget on Wednesday, 30 October 2024. For analysis of the consultations and statements pertinent to Private Client practitioners, see News Analyses: Autumn Budget 2024—Private Client analysis and Video analysis—Autumn Budget 2024: initial reaction from Harriet Brown, barrister at Old Square Tax Chambers. For coverage of the corporate tax themes, see News Analyses: Autumn Budget 2024—Tax analysis and Video analysis—Autumn Budget 2024: initial reaction from John Endacott,...

The UPC's Court of Appeal On 6 March 2026, the UPC’s Court of Appeal paused the patent infringement proceedings that Dyson Technology Ltd (Dyson) had initiated against Hong-Kong-based rival hairdryer maker Dreame International (Hongkong) Ltd (Dreame) and a Spanish business acting in the EU as its ‘authorised representative’, in order to obtain guidance from the Court of Justice of the European Union on how the actions should progress. Dyson had requested that the UPC grant a preliminary injunction preventing Dreame from marketing hairdryers said by Dyson to infringe one of its patents across UPC territory, and also in Spain, which has never acceded to the EU’s patent court. The UPC’s Hamburg Division then issued an injunction restraining two Dreame companies, together with Eurep GmbH (Eurep) — described as an authorised representative for Dreame in Europe — from distributing specified hairdryer models within the UPC...

Unrestricted funds—general use of assets The overarching rule for applying a charity’s assets is that, unless a specific restriction applies, both income and capital should be used to further the charity’s purposes and to deliver public benefit. Even where funds are classed as unrestricted, there may still be constraints on spending income and capital on the charity’s assets, typically set out in the charity’s constitution. Constitutions may impose conditions on distributing income, on carrying income forward for use in later years, or on accumulating it and converting it into capital. Limits on distributing capital may likewise be specified in the constitution. Where the constitution is silent, the usual expectation is that trustees will, as a minimum, distribute income and have discretion to distribute capital. Funds that are not unrestricted generally fall into three main types: designated funds (which are truly a subset of unrestricted funds) restricted funds (which, generally speaking, include the misnamed category of expendable endowments) endowments (sometimes also referred to as permanent,...

Structure of the EU electricity system Rules for the EU electricity system govern two areas: the physical infrastructure for electricity generation, transport and use (often termed the electricity network or grid), and electricity markets (ie the flow of money) Electricity moves through the EU network broadly as follows: Generation — the production of electricity using, for example, fossil fuels, solar, wind, nuclear or geothermal sources Transport — the movement of electricity through the network (or grid), typically divided into: Transmission — long-distance transfer on the extra high-voltage and high-voltage interconnected system, aimed at delivery to final customers or distributors Distribution — carrying electricity from transmission networks and distributing it to consumers. Power from smaller renewables, such as solar and wind, is generally fed into distribution networks Supply — the sale (including resale) of electricity to wholesale customers (who buy for resale) and final customers (who buy...

The criminal offences The Protection of Children Act 1978 (PCA 1978), the Criminal Justice Act 1988 (CJA 1988) and the Coroners and Justice Act 2009 (CJA 2009) set the framework governing the creation, possession, publication and distribution of indecent images of children. the taking, creation, permitting the making or taking, possessing with a view to distributing, publishing or causing publication, and distributing or showing of indecent images of children (PCA 1978, s 1(1)) the possession of an indecent photograph of a child (CJA 1988, s 160) the possession of prohibited images of children (CJA 2009, s 62) This Practice Note concentrates chiefly on the offences arising under the PCA 1978. For information on the offence of possession of indecent images of children under CJA 1988, see Practice Note: Possession of indecent photographs of a child and prohibited images of children. For information on the offence of possessing a paedophile manual under section 69 of the Serious Crime Act 2015, see Practice...