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Ownership and issues regarding copyright works created at home—checklist

Ownership and issues regarding copyright works created at home—checklist Employees and contractors are increasingly working more from home. This has resulted in an increase in content being created at home and posted or shared online for example by teachers to share with their pupils via video communications. When content is created at home in these circumstances, the ownership of IP rights, use of third-party material and infringement of third-party rights should be considered. For further information on issues raised by this Checklist, see Practice Notes: • Copyright—protectable works • Copyright—authorship and ownership • Copyright & associated rights—overview • Copyright infringement • Copyright—secondary infringement • Copyright infringement—remedies • Copyright—permitted acts and defences • Joint ownership of intellectual property rights The third column can be used to record observations or comments as the Checklist is worked through. Checklist Further information Notes (if any) Copyright origination ☐ Identify the copyright work. Copyright is an unregistered right—it comes into being automatically on the creation of a qualifying work.The main categories of ‘work’ are:—literary,...

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Statement of Changes in Immigration Rules, HC 309—analysis [Archived]

Statement of Changes in Immigration Rules, HC 309—analysis [Archived] This analysis considers the main changes to the Immigration Rules (the Rules) set out in HC 309. HC 309 was issued on 7 December 2017, along with an Explanatory Memorandum (EM). It covers: • the electronic issuing of entry clearance • controversial changes to the Rules relating to indefinite leave to remain (ILR) for main applicants and their dependants in work categories, in particular on how absences from the UK are to be treated • substantial amendments to the Tier 1 (Entrepreneur) sub-tier • amendments to Tier 1 (Exceptional Talent) including: ◦ increasing the Tier 1 (Exceptional Talent) limit to 2000 endorsements per year, with 1,000 of these to be allocated among the Designated Competent Bodies on a first-come first-served basis ◦ introducing provision for migrants endorsed under the exceptional talent criteria to apply for ILR after three years • amendments to Tier 2 (General), including: ◦ allowing Tier 4 (General) students to apply to switch into Tier...

Money Laundering Regulations 2017—staff training and awareness—law firms

Money Laundering Regulations 2017—staff training and awareness—law firms The Money Laundering, Terrorist Financing and Transfer of Funds (Information on the Payer) Regulations 2017 (MLR 2017), SI 2017/692, as amended, include requirements relating to staff training and awareness, which are compulsory for firms caught by the MLR 2017 (relevant persons). Even if the requirements of the MLR 2017 do not apply to your firm, the Proceeds of Crime Act 2002 (POCA 2002) and the Terrorism Act 2000 (TA 2000) still apply to your partners and staff as private individuals, eg if they become involved in something they know or suspect is connected to money laundering, they have a legal obligation to report it. The SRA requires you to ensure your managers and staff are competent to carry out their role, and keep their professional knowledge and skills, as well as understanding of their legal, ethical and regulatory obligations, up to date. As a result, whether or not your firm is subject to the MLR 2017, you may want to provide...

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Joint venture shareholders’ agreement—deadlock (50:50)

Joint venture shareholders’ agreement—deadlock (50:50) This Agreement is made on [insert date] 20[insert year] Parties 1 [Insert name of first shareholder] incorporated in England and Wales under number [insert company number] whose registered office is at [insert address] ([A]), 2 [Insert name of second shareholder] incorporated in England and Wales under number [insert company number] whose registered office is at [insert address] ([B]), and 3 [Insert name of the company in which the shares are held] incorporated in England and Wales under number [insert company number] whose registered office is at [insert address] (the Company). BACKGROUND (A) The Company, at the date of this Agreement, has in issue ordinary shares of £[insert nominal value] each, of which one ordinary share has been issued fully paid and is registered in the name of [A] and one ordinary share has been issued fully paid and is registered in the name of [B]. (B) The Company shall carry on business in accordance with the terms and conditions of this Agreement....

Share purchase agreement—pro-buyer—corporate seller—conditional—long form

Share purchase agreement—pro-buyer—corporate seller—conditional—long form This Agreement is made on [insert day and month] 20[insert year] Parties 1 [Insert name of selling corporate entity] incorporated in [England and Wales OR [insert country of incorporation] OR with registered number [insert company number] whose registered office is at [insert address] (the Seller); 2 [Insert name of purchasing corporate entity] incorporated in England and Wales OR [insert country of incorporation] OR with registered number [insert company number] whose registered office is at [insert address] (the Buyer), and 3 [Insert name of guarantor entity] incorporated in England and Wales OR [insert country of incorporation]] with registered number [insert company number] whose registered office is at [insert address] (the Guarantor) [(each of the Seller, the Buyer and the Guarantor being a Party and together the Seller, the Buyer and the Guarantor are the Parties).] Background (A) The Company (as defined below) is a private company limited by shares and is incorporated in [England and...

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A UK company has engaged an EU manufacturer to undertake some specialist construction work. The EU manufacturer has engaged a subcontractor due to the specialist nature of the work. The EU citizens (who are employees of the subcontractor) will need to be in the UK for a number of months, possibly up to 12 months due to the nature of the work but will be travelling back to the EU to see family at various points. The EU citizens have not been to the UK before so they are not eligible for the EU Settlement Scheme or a frontier worker permit. Are there any routes available to enable the EU citizens to enter and work in the UK legally? Are there any risks to the UK company?

A UK company has engaged an EU manufacturer to undertake some specialist construction work. The EU manufacturer has engaged a subcontractor due to the specialist nature of the work. The EU citizens (who are employees of the subcontractor) will need to be in the UK for a number of months, possibly up to 12 months due to the nature of the work but will be travelling back to the EU to see family at various points. The EU citizens have not been to the UK before so they are not eligible for the EU Settlement Scheme or a frontier worker permit. Are there any routes available to enable the EU citizens to enter and work in the UK legally? Are there any risks to the UK company? For the purposes of this Q&A, we have not considered the provisions within the EU-UK Trade and Cooperation Agreement (TCA), as that is not directly enforceable, and it is for the UK to implement its provisions (to the extent not already...

What is the VAT status of a chiropractor who provides services to a clinic via a personal service company?

What is the VAT status of a chiropractor who provides services to a clinic via a personal service company? A supply of services is defined in the Value Added Tax Act 1994 (VATA 1994) as 'anything which is not a supply of goods but is done for a consideration'. When considering the VAT status of the chiropody services in question, it is important to distinguish between a supply of staff and a supply of services that involves the use of staff. A supply of staff is the placing of personnel under the general control and guidance of another party as if those personnel become employees of that other party. However, when a supplier uses employees to provide a service it is contracted to supply (under a contract for services) to a customer, it is not a supply of staff by the supplier but a supply of other services (see Place of supply of services (VAT Notice 741A), para 12.9). For more information on the crucial distinction...

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ESFA updates Education, skills agreements and accountability agreements

Education and Skills Funding Agency (ESFA) has updated the Education and skills agreements and accountability agreements: schedule of changes document for 2024 to 2025.

UT remits IR35 case as FTT did not apply the Court of Appeal decision in Atholl House (HMRC v Basic Broadcasting Ltd)

Tax analysis: In Basic Broadcasting Ltd, the Upper Tribunal (UT) allowed HMRC’s appeal and remitted the case back to the First-tier Tax Tribunal (FTT) for reconsideration on the basis that the latter had not fully applied the Court of Appeal decision in Atholl House.