Legal Practice Notes

ARCHIVED: This Practice Note is not maintained and is for background information only. UPDATE (5/11/20): In a statement to the House of Commons on Thursday 5 November 2020, the Chancellor of the Exchequer, Rishi Sunak, confirmed that the Coronavirus Job Retention Scheme ( CJRS) furlough scheme would be prolonged. As a consequence, payment of the Jobs Retention Bonus ( JRB) will not occur in February 2021, and the government intends to deploy a fresh retention incentive when appropriate. See the HM Treasury press release, Government extends Furlough to March and increases self-employed support, and the HMRC policy paper, Extension of the Coronavirus Job Retention Scheme. This Practice Note has been revised to reflect the fact that the relevant CJRBS guidance has been withdrawn. It sets out details of the guidance issued on the Coronavirus Job Retention Bonus Scheme (...

This Practice Note explores the nuanced relationship between copyright and designs. For wider context on designs law and copyright, see: Design transactions and management—overview and Copyright & associated rights—overview. Before the Copyright, Designs and Patents Act 1988 ( CDPA 1988) took effect, copyright was the chief mechanism for safeguarding rights in industrial articles. A key aim of CDPA 1988 was to narrow copyright’s reach over designs exploited industrially and to create a UK unregistered design right (often called ‘design right’). For a visual outline of how the CDPA 1988 copyright provisions operate, see: Application of copyright law to designs—flowchart below. Creators of artistic works applied in industrial production may not be able to rely on copyright and may instead turn to design right or registered design(s). Nevertheless, copyright still protects: original design drawings rights in designs of...

What formalities are required for copyright protection? Copyright recognises the value of an author’s intellectual creation whenever a creative work is brought into existence. The governing rules are primarily set out in the Copyright, Designs and Patents Act 1988 ( CDPA 1988), which came into force on 1 August 1989, in particular. For works made before 1 August 1989, the earlier Copyright Acts of 1911 or 1956 should be examined as the applicable legislation. Copyright is not a registered right; it subsists automatically once the work has been created and the qualifying circumstances have been satisfied. As a result, the question of subsistence is often not analysed closely until the owner wishes to licence or assign the right, or to invoke it as a cause of action when commencing proceedings, eg for infringement. For a creative work to be eligible for copyright protection, certain criteria must be...

This new starter guide introduces copyright law and signposts further Lexis+® UK materials offering fuller coverage. It is for trainee solicitors and anyone new to copyright. Information on other intellectual property ( IP) rights, including additional starter guides, appears in Practice Note: Intellectual property ( IP)—new starter guide. Where topics fall outside this guide, consult the two Copyright subtopics: Copyright & associated rights transactions and management Copyright disputes For summaries of these areas, see: Copyright & associated rights—overview and Copyright disputes—overview. The guide also explains how to subscribe to the IP daily and weekly news alerts and how to contact the Lexis Ask team. Introductory materials For an introduction to copyright law, see Practice Notes: Copyright—subsistence and qualification Copyright—protectable works Copyright—authorship and ownership Duration of copyright Copyright infringement ...

This Practice Note This Practice Note is aimed at commercial lawyers who are not specialists in intellectual property ( IP). It introduces copyright and related rights in the UK, outlining what copyright is, how it comes to exist, and how to protect, transact, manage and exploit it. If you are a specialist IP lawyer, refer instead to the Copyright & associated rights—overview and Copyright disputes—overview, together with the documents they reference. Using this Practice Note This Practice Note is broadly arranged into five principal sections covering: Subsistence of copyright (copyright is not a registered right): eligibility of works, qualifying categories and qualification generally Maintaining copyright: the term of protection, copyright notices and policies Dealing with copyright in agreements: assignments, licences and collective licensing Asserting copyright: disputes, exceptions (permitted acts), defences and remedies for infringement Rights associated with copyright: moral rights and...

Part XII of the Financial Services and Markets Act 2000 ( FSMA 2000) obliges controllers and prospective controllers to obtain approval from the Financial Conduct Authority ( FCA) or the Prudential Regulation Authority ( PRA) before acquiring or increasing control in a UK‑authorised firm, and to notify the appropriate regulator when reducing or ceasing control in a firm. To accommodate fund management activity, the FCA permits investment managers to pre‑notify proposed changes of control and may authorise such changes for periods of up to a year. This Practice Note summarises the controllers regime as it applies to fund managers. For more detail on the FSMA 2000 controllers regime, see the following Practice Notes: FSMA 2000 controllers regime—key concepts Obligations of controllers—acquiring and increasing control Obligations of controllers—reducing or ceasing control FSMA 2000 controllers...

This Practice Note considers what is meant by company and by accounting period for the purposes of the controlled foreign company ( CFC) regime. The definition of company identifies which entities may constitute CFCs, while the definition of an accounting period fixes the timeframe in which a CFC charge may arise and against which other conditions are assessed. These are therefore key concepts to grasp. Meaning of company in the CFC context Apart from the position of cell companies, noted below, ‘company’ in the CFC sphere adopts the broad Corporation Tax Acts sense of any body corporate or unincorporated association (explored further in Practice Note: What is the basis of corporation tax?— Who is liable to pay corporation tax?). The expression ‘body corporate’ is not defined in UK tax legislation and bears its ordinary meaning......

ARCHIVED: This Practice Note is archived and is not maintained. It covers the former controlled foreign company ( CFC) regime, applying specifically to CFC accounting periods that began prior to 1 January 2013. For guidance on the equivalent topic under the current regime, see: CFC rules—interests and relevant interests, covering the same subject under the new rules. As set out in Old CFC rules—apportionment and tax charge, one must determine: which persons hold an interest in the CFC; and amongst that group, those with a relevant interest in the CFC This enables the apportionment of the CFC’s chargeable profits and creditable tax, and the calculation of any CFC tax charge payable. This note explores the notions of interest and relevant interests in a CFC in greater depth and detail. Who holds an interest in a CFC?......

ARCHIVED: This Practice Note is archived and is no longer maintained. It covers the former controlled foreign company ( CFC) rules that applied to accounting periods of CFCs beginning before 1 January 2013. For guidance on equivalent issues under the updated regime, see: CFC rules—calculating the CFC tax charge for details. Once it has been determined, in relation to a specific accounting period, that a company: is a controlled foreign company; and cannot rely on one of the exceptions it is then necessary to apportion: the chargeable profits, explained further in: Old CFC rules—chargeable profits; and the creditable tax, explained further in Old CFC rules—creditable tax among those persons who held an interest in the CFC at any point in that accounting period......

This Practice Note outlines whether, and to what extent, a person holds both an interest, and a relevant interest, in a controlled foreign company ( CFC). As further set out in Practice Note: CFC rules—calculating the CFC tax charge, it is necessary to identify and confirm: those persons who hold an interest in the CFC itself; and from among those with an interest, those who have a relevant interest in the CFC, to enable apportionment of the CFC’s chargeable profits and creditable tax and the calculation of any CFC tax charge due. Who holds an interest in a CFC?......

For additional practical guidance on financing energy, power and resources projects across various sectors, including those addressed in this Practice Note, consult the textbook Energy and Resources Financing: A Practical Handbook. What is the UK Continental Shelf ( UKCS) petroleum project lifecycle? The lifecycle of a typical UKCS petroleum project can be understood as a series of stages. Each phase of an upstream project involves multiple legal contracts, with the precise combination determined by the project’s characteristics, including the nature of the field, the parties involved and the planned activities. Below is a succinct overview of the commercial agreements most commonly encountered at each stage of a standard upstream petroleum project on the UKCS. Financial agreements associated with an upstream petroleum project, together with arrangements for the acquisition and disposal of UKCS assets, are beyond the scope of this Practice...

This Practice Note outlines the routes to redress for consumer card payments—section 75 of the Consumer Credit Act 1974 ( CCA 1974) and chargeback—available when goods or services are bought with plastic cards. These remedies assist where items or services are not supplied, are below the expected standard, or where the trader has gone into liquidation or stopped trading. The option available depends on the card used for payment and the price of the goods or services. This Practice Note also addresses consumer prepayments, including consumer savings schemes (for example, Christmas clubs) and gift vouchers, in the context of retailer insolvency. These avenues sit alongside any other redress and consumer rights available under consumer protection legislation. For a summary of key consumer protection legislation, see Practice Note: Key consumer...

This Practice Note outlines the principal authorities overseeing consumer protection law in the UK—the Competition and Markets Authority ( CMA) and Trading Standards. It reviews the underlying legislation and provides a brief overview of the enforcement powers at their disposal. It also highlights sector regulators that operate alongside the key bodies, including the Financial Conduct Authority ( FCA) and the Information Commissioner’s Office ( ICO). Regulatory framework In the UK, the core legislation from which these regulatory bodies (together described as ‘regulators’ in this Practice Note) derive their enforcement powers comprises: Consumer Rights Act 2015 ( CRA 2015)—for more information, see Practice Notes: Consumer Rights Act 2015—summary and Enforcement of consumer protection laws under the Consumer Rights Act 2015 Digital Markets, Competition and Consumers Act 2024 ( DMCCA 2024)—for more information, see Practice Note: The Digital Markets, Competition and Consumers Act 2024—key consumer protection...

ARCHIVED: This Practice Note is archived and no longer updated. At 11 pm ( GMT) on 31 December 2020, the implementation period ended, which had been designed to help the UK move away from the EU’s rules and bodies. From that moment (described here as ‘ IP completion day’), the UK’s legal framework shifted immediately and materially. This Practice Note outlines what that shift means for consumer protection. How does Brexit impact consumer protection? UK consumer protection rules originate partly in EU legislation and partly in domestic law. In several respects, Brexit produced a more muted short-term effect for consumer protection because EU Member States were already unevenly regulated, and businesses selling to EU consumers were used to addressing particular cross-border obligations. That said, if EU consumer protection rules depart from the approach taken in the UK, or if the UK pursues further...

Introduction This Practice Note sets out the UK framework for corrective action on consumer product safety, in particular covering: when and how to notify the relevant authorities about a product safety concern the applicable guidance for undertaking risk assessments the remedial steps that should, or must, be taken when a product is found to be unsafe Traditionally, product safety authorities in the UK have not been especially proactive. The enforcement landscape is, however, continuing to shift: recent years have brought heightened political and public attention to product safety, for example after multiple house fires, culminating in the tragic Grenfell Tower fire in January 2018, the government created the Office for Product Safety and Standards ( OPSS), the UK’s national product regulator. Its core purpose is to protect people and places from product-related harm, while enabling trade and growth by...

This Brexit consumer credit quick guide outlines the UK statutes and retained EU measures that have been altered and/or annulled by the Consumer Credit ( Amendment) ( EU Exit) Regulations 2018, SI 2018/1038 (the Consumer Credit Exit Regulations 2018), together with other instruments (including the Financial Services and Markets Act 2000 ( Amendment) ( EU Exit) Regulations 2019, SI 2019/632 (the FSMA Exit Regulations 2019)) at the close of the implementation period after the UK’s withdrawal from the EU, and notes the related amendments to Financial Conduct Authority ( FCA) regulatory rules and guidance. Overview of onshored and preserved EU-derived law post- IP completion day The Consumer Credit Exit Regulations 2018 and the FSMA Exit Regulations 2019 sit within HM Treasury’s programme of statutory instruments made under the European Union ( Withdrawal) Act 2018 ( EU( W) A 2018) to address...

This Practice Note provides an overview of the law, guidance and practical issues under the Consumer Contracts ( Information, Cancellation and Additional Charges) Regulations 2013, SI 2013/3134 ( CCR 2013). These rules govern consumer contracts for goods, services and digital content, in tandem with wider consumer protection legislation. It sets out when the CCR 2013 bite; distinguishes distance, off‑premises (doorstep) and on‑premises agreements; details the information traders must supply; and outlines consumers’ rights to cancel once a contract has been made. It also addresses rules on extra charges and helplines, the implications of non‑compliance, and how the regime is enforced. While this note focuses solely on the CCR 2013, businesses should also consider other laws affecting how they trade, contract with, or otherwise engage consumers. For further detail, see Practice Note: Key consumer...

ARCHIVED ARCHIVED: This Practice Note is archived and is no longer maintained. It outlines the law and the main issues for businesses trading with consumers under agreements concluded before 1 October 2015, when the Consumer Rights Act 2015 came into force. For contracts made after 1 October 2015, consult the materials listed below. It considers consumer contract terms, limits on unfair terms and the reasonableness test, distance and doorstep selling, unfair trading, guarantees, cancellation rights, price and payment, and online trading. For contracts entered into on or after 1 October 2015, see Practice Notes: Consumer Rights Act 2015—summary Distance, doorstep and on-premises sales The Consumer Protection from Unfair Trading Regulations 2008 (pre-6 April 2025) [ Archived] Introduction Contracts with consumers should be assessed from the viewpoint of the consumer as well as the trader. Consumer terms must be fair and lawful......

This Practice Note concerns the VAT domestic reverse charge ( DRC) for building and construction services, which took effect on 1 March 2021. Why does this matter? The reverse charge brings substantial accounting and verification consequences for building contractors and comparable trades, and may affect their clients. It impacts cashflow, and there is a danger of VAT being applied in error, leaving businesses open to assessments and penalties if they attempt to reclaim it as input tax. Carefulness is essential, and the status will need confirming before monies are released. Many issues are best tackled at the outset, within construction contracts. What is a reverse charge? A reverse charge is a method by which the customer, rather than the supplier, accounts for any VAT due. As a result, customers settle only the net value with their suppliers, and suppliers should not add VAT to their charges....

Why are construction products regulated? Construction products are regulated to: confirm that any item entering the market meets all legal obligations, and build trust among consumers, public authorities and manufacturers regarding product conformity What sort of products are affected? ‘ Construction product’ means any product or kit manufactured and placed on the market for permanent incorporation in construction works, or their parts, where its performance affects how those works satisfy the basic requirements. This includes items such as doors, windows, shutters and gates, membranes, thermal insulation, chimneys and flues, sanitary appliances, fire alarms, flooring, fire-retardant products, space heating appliances, power cables, glass, fixings, and many others. Key definitions Placing on the market ‘ Placing on the market’ is the first time a construction product is made available on the GB market, as described in UK government guidance. Making available on the market ‘ Making available on the market’ means any supply of a...