Public holiday meaning

This Checklist covers the key considerations when formulating a strategy to combat counterfeiting and piracy. Use this Checklist together with Practice Note: Anti-counterfeiting and anti-piracy—strategy. Begin by evaluating how widespread the issue is. Consider who has been consulted: Internal teams close to the market, such as customer services dealing with consumer complaints External investigators gauging counterfeit prevalence across specific channels (online and in store) and carrying out test purchases Agencies including the Chartered Trading Standards Institute (‘Trading Standards’) and HMRC Internet service providers and website operators where targets largely trade online Be aware that staff or members of the public may spot fake goods in shops, market stalls, at events or while on holiday and may proactively alert the rights holder. Confirm whether the following key details have been established: Most affected territories Most affected products Health and safety concerns Degree of risk to consumers and brand value Principal perpetrators Any...

In this issue: Company, disclosures, records and registers Takeovers of public companies Equity capital market updates News alerts: daily and weekly Key dates for your diary Trackers Useful information Company, disclosures, records and registers Companies House outlines new registration requirements for ACSPs Companies House has issued a blog post that sets out the new registration requirements for authorised corporate service providers (ACSPs). Established by the Economic Crime and Corporate Transparency Act 2023, ACSPs form part of a more robust framework designed to verify the identity of those submitting filings to Companies House on a company's behalf. The category will span third-party agents, such as solicitors' practices and company formation agents, and they will need to be registered with Companies House before making any submissions. The underlying purpose of mandating registration is to ensure Companies House can clearly and confidently identify who is acting for companies...

In this issue: Probate Trusts Court of Protection Elderly and vulnerable clients UK taxes for Private Client HMRC Manuals updates Budgets and Finance Bills Pensions, insurance and tax efficient investments Scotland, Wales and Northern Ireland 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&As Useful information Probate HMRC updates schedule IHT430 HMRC has issued a revised IHT430 schedule, used when claiming or choosing not to apply the reduced rate of inheritance tax where at least 10% of an estate is left to charity. The section on qualifying charities has been amended following legislative changes, meaning gifts to EU charities no longer secure IHT exemption. See: LNB News 10/09/2024 40. Source: Inheritance Tax: reduced rate of Inheritance Tax (IHT430)—GOV.UK (www.gov.uk). Trusts...

In this issue: Individual rights arising from union membership Pay Tax Prohibited conduct (discrimination etc) Diversity and gender pay gap Whistleblowing Bribery, modern slavery, tax evasion and fraud Employment Tribunals Wales IRLR Highlights—December 2024 Dates for your diary Trackers New Q&As Employment resources on Lexis+® Daily and weekly news alerts Individual rights arising from union membership Supreme Court unanimously confirms that a trade union can rely on third party rights under C(RTP)A 1999 to secure a check-off term in an employment contract. In Secretary of State for the Department for Environment, Food and Rural Affairs v Public and Commercial Services Union [2024] UKSC 41, the Supreme Court—Lord Sales and Lady Rose delivering the principal judgment—allowed the Public and Commercial Services Union’s appeal. The Court held that the Union was entitled to invoke section 1 of the Contracts (Rights of Third Parties) Act 1999 (C(RTP)A 1999) to enforce a provision...

FORTHCOMING CHANGE: Agricultural Minimum Wage rates are ordinarily reviewed each year by the Agricultural Advisory Panel for Wales (the Panel). As the recruitment of a new Chair is still underway, the Panel has not been able to finalise an Agricultural Wages Order for 2026. Accordingly, from 1 April 2026 the rates set out in the Agricultural Wages (Wales) Order 2025, SI 2025/293, will continue to apply, except where superseded by changes to the National Minimum Wage (NMW) or National Living Wage (NLW). This Practice Note will be updated to reflect any amendments introduced by the Agricultural Wages Order for 2026 once it is made. FORTHCOMING CHANGE: Relevant provisions (not yet in force) of the Tertiary Education and Research (Wales) Act 2022 will create a new scheme of apprenticeships in Wales, replacing the current regime under Chapter 1 of the Apprenticeships, Skills, Children and Learning Act 2009 (ASCLA 2009), from a date yet to be determined. This Practice Note is a guide to the key elements of employment...

This Practice Note considers the practical matters that commonly arise in connection with an employment settlement agreement (previously referred to as a compromise agreement). It also highlights the likely tax considerations and signposts our related Practice Notes for fuller guidance. For details of the legal requirements (that is, the conditions governing settlement agreements) that must be satisfied for an agreement to be binding and effective to compromise statutory employment claims, see Practice Note: Settlement agreements in employment—legal requirements Parties to the agreement Where the employer is an individual, or a company with a straightforward corporate set-up, the parties to the settlement agreement will be the employer and the employee, with no necessity to mention third parties. However, the identity of the employing entity may not be simple, eg within a more complex group structure where: the employee works, or has worked, for other companies in the employer’s group, eg on secondment the employee performs their duties for one company but is paid by another...

Business asset Capital gains tax (CGT) may fall due when you realise a gain on the disposal of all or part of a business asset. A business asset is any asset connected to a trade or business, owned by an individual or the business. Examples include: a factory farm buildings agricultural land plant and machinery a furnished holiday letting (FHL) shares registered trade marks Business assets may benefit from CGT reliefs; investment assets do not. Reliefs can apply where the asset has been used for business purposes. Furnished holiday accommodation For a property to qualify as an FHL and benefit from CGT relief, it must be: in the UK or the European Economic Area (EEA) furnished with sufficient furniture for use as holiday accommodation available to the public for commercial holiday letting for at least 210 days (the availability condition) commercially let as holiday accommodation for at least 105...

1 Definitions and interpretation 1.1 Within this Agreement: Affiliate – refers to any entity that, whether directly or indirectly, Controls, is Controlled by, or is under shared Control with, another entity; Business Day – means any day other than a Saturday, Sunday, or a bank or public holiday in Scotland; Control – signifies [ the beneficial ownership of more than 50% of a company’s issued share capital, or the lawful power to direct, or to cause the direction of, the company’s management OR has the meaning assigned in the Corporation Tax Act 2010, s 1124 ], and Controls and Controlled shall be construed accordingly; Dispute Notice – has the meaning set out in clause 2.2; Force Majeure – has the meaning set out in clause 6.1...

Definitions 1.1 Within this Schedule, the following terms apply: Business Day • refers to any day that is not, and shall not be, a Saturday, a Sunday, nor a public or bank holiday in England; Change Control Procedure • denotes the procedure set out in clause [insert] (Change Control); [ Critical Service Level Failure • means [define as appropriate]; ] Month • signifies a calendar month; Service Credits • are the credits payable to the Customer when the Service Levels are not met or satisfied, as described in paragraph 3 and the Annex; and Service Levels • indicates the service levels detailed and defined in the Annex. 2 Service levels 2.1 The Supplier will deliver the Services in a manner that meets or surpasses the Service Levels stated in this Schedule. 2.2 The parties may add to, remove, or amend the Service Levels at any point during the Term, following the [Change Control Procedure]. For clarity,...

Date [ date ] Parties [ name of Licensor ] [ of OR incorporated in England and Wales (company registration number [ number ]) whose registered office is at ] [ address ] (Licensor) [ name of Licensee ] [ of OR incorporated in England and Wales (company registration number [ number ]) whose registered office is at ] [ address ] (Licensee) 1 Definitions In this Licence, the following meanings apply to these terms: [ Building • the Licensor’s premises called [ description ] [ recorded at HM Land Registry under title number [ number ] ] ; ] Business Day • any day [ except [ identify excepted days, eg ‘Sunday’ or ‘any bank or public holiday’ ] ] when the [ Building OR Centre ] is open for trade; [ Centre • the Licensor’s shopping [ centre OR precinct ] known as [ name ] [ recorded at HM Land Registry under...

Common law rules of service At common law, methods of service govern notices given under section 21 of the Housing Act 1988 (HA 1988) to recover possession of an assured shorthold tenancy. However, any contractual service terms in the tenancy agreement can override them, so the agreement needs careful review...

The answer turns on: what the contract of employment says about bank or public holidays whether any right is contractual rather than statutory, and whether the contract bars payment in lieu of contractual leave on termination Whether there is a right to bank or public holidays Under the Working Time Regulations 1998 (SI 1998/1833), workers get 5.6 weeks’ paid leave a year: four weeks plus 1.6 weeks. There is no statutory right to paid time off on public or bank holidays; this depends on the contract’s express or implied terms (Campbell & Smith v Greenwood). If an employer specifies “X days plus bank and public holidays”, that creates a contractual right, including any extra bank holidays announced that year. Effect of sickness absence If bank holidays fall within the 5.6‑week statutory pot, any that coincide with sickness accrue and can be taken later. If bank holidays are given in addition to the 5.6 weeks, any day in lieu for a...