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Offences for which a DPA may be entered into—checklist

Offences for which a DPA may be entered into—checklist A deferred prosecution agreement (DPA) is an agreement between an organisation and a designated prosecutor to enable the latter to defer a prosecution by staying an indictment on specific terms. No proceedings in relation to the matters covered by the DPA may be instituted against the organisation while the DPA remains in force. A DPA therefore allows a company to continue without the threat of a lengthy criminal investigation and a costly prosecution hanging over it. For detailed information on DPAs, see Practice Notes: • Deferred prosecution agreements • DPA process • Terms and content of a DPA • DPAs in practice DPA’s are only available to organisations in respect of the offences specified under the Crime and Courts Act 2013, Sch 17 (CCA 2013). The checklist below, lists the offences for which a DPA may be entered into, including common law and statutory offences. In addition to the offences below, any offence that is ancillary to those listed below,...

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VAT—importing goods

Goods entering Great Britain (GB) are, in principle, subject to VAT. Import VAT is charged on goods that are imported into GB from outside the UK (or into Northern Ireland (NI) from outside the EU) at the same rate as if the goods were supplied in the UK. The importer must declare the goods and account for any import duty and import VAT.It is possible for goods to be subject to both import VAT and customs duty, or to one but not the other. This Practice Note is about import VAT, and only mentions customs duty where this affects the liability to import VAT. For commentary on customs duty, see Custom duties: De Voil Indirect Tax Service [V17.1]. Some goods, such as alcohol and tobacco, are also liable to excise duty.Position from 1 January 2021The UK ceased to be an EU Member State on 31 January 2020. On that date, the UK entered an implementation period (IP), during which it continued to be treated as a Member State for many...

The regulation of advanced therapy medicinal products

The regulation of advanced therapy medicinal products The development of medicine, biomicrobiology and biotechnology has led to the emergence of a cutting-edge category of medicinal products that use gene therapy, somatic cell therapy and engineered tissues for preventing, treating or even curing human diseases. The novelty, complexity and diversity of such products has demanded new regulatory tools, both in terms of legislation and regulatory guidance, to allow an appropriate balancing of the risks and the benefits for the patients. EU and UK legislature regulates this category of products as ‘advanced therapy medicinal products (ATMPs)’ in order to ensure the highest level of protection of public health and to take into account their specific challenges, in particular with regard to clinical trials, manufacturing and pharmacovigilance. However, the regulation of genetically modified organisms (GMOs) which are used as starting materials for ATMPs remains national and therefore differs from one Member State to another. Such differences have led to a complex regulatory landscape for ATMPs. The regulation of tissues and cells...

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Selective distribution agreement—non-exclusive (EEA territory)

Selective distribution agreement—non-exclusive (EEA territory) This Agreement is made on [insert date] Parties 1 [insert name of party] [of OR a company incorporated in [England and Wales] under number [insert registered number] whose registered office is at] [insert address] (Manufacturer) and 2 [insert name of party] [of OR a company incorporated in [country] under number [insert registered number] whose registered office is at] [insert address] (Distributor) (each of the Manufacturer and the Distributor being a party and together they are the parties). Background (A) The Manufacturer [manufactures and] supplies the [ [luxury OR premium OR top of market ] ] Products which are [associated with [high OR the highest] standards of quality in their field]. (B) The image of, and standard of service associated with, the Products are of [the highest] importance to customers and to maintain them the Manufacturer only appoints distributors in the Territory which meet the Requirements. (C) The Distributor is able and willing to meet the Requirements...

Software trial agreement—pro-supplier

Software trial agreement—pro-supplier This Agreement is made on [date] Parties 1 [Insert name of supplier], a company incorporated in [England and Wales] under number [insert registered number] whose registered office is at [insert address] (Supplier); and 2 [Insert name of customer], a company incorporated in [England and Wales] under number [insert registered number] whose registered office is at [insert address] (Customer), each of the Supplier and the Customer being a party and together the Supplier and the Customer are the parties. Background (A) The Supplier is the licensor of certain software applications. (B) The Supplier has agreed to grant to the Customer a temporary licence to use the software applications on a trial basis on the terms of this Agreement for the purposes of evaluating the software. The parties agree 1 Definitions and interpretation 1.1 In this Agreement: Authorised Licensees • means [insert details of organisations other than the Customer permitted to use the Software]; Business Day • means a day other than a Saturday, Sunday or...

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What considerations arise in relation to VAT on the cross-border supply of goods and services between GB, NI and the EU from 1 January 2021?

What considerations arise in relation to VAT on the cross-border supply of goods and services between GB, NI and the EU from 1 January 2021? VAT—cross-border goods and services The Taxation (Cross-border Trade) Act 2018 makes provision for the UK to cease being a Member State of the EU and its customs union. However, the Northern Ireland (NI) Protocol to the Withdrawal Agreement provides that NI remains subject to EU VAT rules after IP completion day in relation to the supply of goods. As such, there are three discrete VAT regimes to consider, namely: • the supply of goods between GB and the EU • the supply of goods between NI and either the EU or GB • the supply of services between the UK and the EU Goods—GB Key points for practitioners to consider in respect of the VAT treatment of the supplies of cross-border goods involving GB from IP completion day include: • VAT is imposed on imports of goods from the EU to...

Where the trade mark portfolio for a global brand has been split between different proprietors in the EU, is it possible for the proprietor of a trade mark registration in one Member State to prevent the importation of branded goods into that state which were put on the market in another Member State by or with the consent of a different brand owner?

Where the trade mark portfolio for a global brand has been split between different proprietors in the EU, is it possible for the proprietor of a trade mark registration in one Member State to prevent the importation of branded goods into that state which were put on the market in another Member State by or with the consent of a different brand owner? In answering this Q&A, we have limited this answer to cover the assumed situation. We have not dealt with the position where one speaks of an EU wide proprietor and a non-EU state proprietor or where the proprietors are not economically linked. Where the trade mark portfolio for a global brand has been split between different proprietors in the EU, it is not possible for the proprietor of a trade mark registration in one EU Member State to prevent the importation of branded goods into that state which were put on the market in another EU Member State by or with the consent...

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International Trade weekly highlights—30 January 2025

This week's edition of International Trade weekly highlights includes: the EU initiating dispute with China over Standard Essential Patent licensing practices, Panama appealing a World Trade Organization dispute panel report on import measures from Costa Rica, the Department for Business and Trade announcing the UK and Colorado signing a Memorandum of Understanding on trade and economic co-operation, the Office of the United States Trade Representative announcing a review of unfair foreign trade practices, the European Commission extending duties on Chinese e-bike imports until 2030, and a weekly roundup of HMRC import, export and customs guidance.

Panama appeals WTO dispute panel report on import measures from Costa Rica

The World Trade Organization (WTO) has announced that Panama has notified its decision to appeal the dispute panel report in case DS599, ‘Panama — Measures Concerning the Importation of Certain Products from Costa Rica’. The panel report, which was initially circulated to WTO members on 5 December 2024, was formally appealed by Panama on 24 January 2025 through notification to the WTO's Dispute Settlement Body.