Baker McKenzie

This Practice Note explains the role of a secretary to pension scheme trustees, including running trustee meetings and carrying out scheme work between meetings, as well as the legal, governance and practical considerations applicable to anyone who takes on such a role.

This Practice Note provides guidance on the approach that trustee’s counsel would typically take when reviewing bond documentation and the specific points that trustee’s counsel should look for in the documentation. It includes an overview of the trustee's role in a debt capital markets transaction, a discussion of some of the key concerns of trustees in the negotiation of documents, the issues arising in connection with an enforcement and an overview of other points that arise in connection with specific types of bond issuances.

This Practice Note provides guidance on tackling identified instances of counterfeiting and piracy via the three steps of: finding out about the target, ascertaining what you want to achieve and why, and achieving your objectives, including using civil actions. The Practice Note also covers criminal investigation by law enforcement agencies, prosecution and private prosecution and using the customs authorities to police rights.

This Practice Note considers challenging arbitral jurisdiction and anti-suit measures in Australia. It addresses staying court proceedings in favour of arbitration, the power to grant anti-suit injunctions and challenging decisions by arbitral tribunals on jurisdiction.

This Practice Note explains 10b-5 letters delivered to underwriters by issuers’ and underwriters' counsel in connection with offerings of securities in the United States and covers: (1) US federal securities law liability and the due diligence defence, (2) contents of a 10b-5 letter (definition of scope of offering documentation, description of scope of activities undertaken, disclaimer of independent verification, negative assurance and exclusions),and (3) impact of 10b-5 letters on non-SEC-registered securities offerings.

This Practice Note provides an overview of the role of the entities acting as underwriters/managers in an issuance of debt securities in the capital markets (particularly an international offering to investors in multiple countries, including the US). It includes an overview of underwriting and managers' responsibilities, a description of the key transaction documents to which they are typically a party and a summary of certain risks faced by managers in an offering of debt securities.

This Practice Note summarises the law and provides practical guidance to service providers in respect of their obligations to provide goods, services and facilities to their customers in a non-discriminatory way under the Equality Act 2010 (EqA 2010). It explains the protected characteristics under EqA 2010 and gives practical and case law examples of the forms of direct discrimination, discrimination by association, discrimination by perception, indirect discrimination, harassment, victimisation and discrimination arising from a disability, and examples of what can be done to avoid discrimination. Protections provided for breastfeeding mothers, age-related exceptions, discrimination by associations including private members clubs, and the position regarding the provision of separate and single-sex services are discussed. The Practice Note also examines enforcement and remedies relating to EqA 2010 claims and its territorial scope.

This Practice Note sets out some Frequently Asked Questions which practitioners and companies have raised with HMRC in relation to the registration and online annual return filing processes that were introduced by the Finance Act 2014. This Practice Note is written in partnership with Jeremy Edwards and Gill Murdoch of Baker McKenzie LLP.

This Practice Note has been archived and is not maintained. This Practice Note examines the impact that Brexit and the upcoming end of the transition period on 31 December 2020 will have on various aspects of share schemes. This Practice Note is produced in partnership with Jeremy Edwards and Gill Murdoch of Baker McKenzie LLP

This Practice Note considers the availability of interim remedies in support of arbitrations relating to Australia. It considers powers of arbitral tribunals in Australia to grant interim remedies, emergency arbitration under the ACICA Rules, powers of the Australian courts to issue interim remedies in support of arbitration proceedings, enforcement of interim measures in the Australian courts, and the general process for applying for interim remedies before the Australian courts.

This Practice Note discusses the taxation of internationally mobile employees (IMEs) and directors in relation to employment-related securities and securities option charged to tax within Part 7 of the Income Tax (Earnings and Pensions) Act 2003. It focuses on both the income tax and National Insurance contributions implications in these circumstances. This Practice Note is written in partnership with Jeremy Edwards and Gill Parnell of Baker Mackenzie.

This Practice Note considers IP rights in the context of certain artist/songwriter-focused music agreements. It outlines the various rights that subsist in a song and considers how these can be exploited. The main agreements covered are music publishing agreements, catalogue representation agreements, band agreements, record label agreements and production agreements. Issues relating to brand protection and image rights for musical artists are also considered.

This Practice Note discusses some of the key potential benefits and issues that a company should consider when deciding whether to implement a long-term incentive plan (LTIP).

This Practice Note provides a general overview of the current capital gains tax (CGT) consequences for UK resident employees who have been granted awards under a long-term incentive plan (LTIP).

The long-term incentive plan (LTIP) is commonly set up as an umbrella plan, under which different types of awards can be made. This Practice Note provides an overview of the income tax and National Insurance contributions treatment of the main types of LTIP awards granted to UK employees.

This Practice Note provides practical guidance on the plastic packaging tax (PPT). It details the problem of plastic packaging, covers developments in this area that have led to the PPT, commencement of the PPT, definition of plastic packaging component, obligated businesses (manufacturer and importer) and plastic packaging containing recycled content. It also covers exemptions, reliefs and credits, as well as administration and collection of the tax, including records, returns, registration and group arrangements. Finally, it covers offences, penalties and practical tips on advising in this area looking at due diligence and secondary liability.

This is a Precedent IT equipment purchase agreement drafted on a pro-customer basis. It is intended to be used for the one-off purchase of standard IT hardware and equipment such as desktop computers, monitors or printers. It includes standard provisions for delivery, title and risk, warranties and the procedure for dealing with defective equipment.

This document provides a precedent form for a scheme member to request a transfer of all of their defined benefits out of a UK occupational pension scheme to another UK pension scheme.