Shoosmiths

In March 2014, the Construction Industry Research and Information Association (CIRIA) issued new guidance for the management of risks associated with the presence of asbestos in soils and made ground. This Practice Note explains the background to the CIRIA report and summarises the main features of the guidance. It also highlights that the Control of Asbestos Regulations 2012, SI 2012/632 (CAR 2012) also applies to asbestos in soils. In July 2016, Contaminated Land: Applications in Real Environments (CL:AIRE) and the Joint Industry Working Group (JIWG) issued further industry guidance on the application of CAR 2012 to asbestos in soil and construction and demolition materials and this is also explained in the Practice Note.

This Practice Note covers the impact and development of the Fair Deal guidance introduced on 4 October 2013 (Fair Deal 2013) on outsourcing contracts involving central government public bodies. In particular, it covers the background to, and the scope of, the Fair Deal 2013 protections, how Fair Deal 2013 protects the future service and past service pension benefits of public sector staff, the main differences between old Fair Deal and Fair Deal 2013, employees’ rights on re-tenders of existing contracts, bulk transfers back into and continuity of pensionable service in the public service pension scheme, participation agreements, contribution rates and exit payments as well as the principles of good employment practice for new hires.

This Practice Note focuses on the Climate Change Agreement (CCA) scheme, including what the CCA scheme is, who administers the CCA scheme, the facilities covered by the CCA scheme, the available Climate Change Levy (CCL) discount, how a CCA is entered into, requirements once a CCA is entered into, how to claim relief from CCL and applicable penalties. It also covers the overlap with the EU Emissions Trading System (EU ETS) and the UK Emissions Trading Scheme (UK ETS).

This Practice Note outlines the requirements for compliance with the climate change levy (CCL) under the Finance Act 2000 and associated regulations, including looking at taxable supplies, taxable commodities, carbon price support, registration requirements, exemptions, cost of the CCL, consequences of evasion, tax supply or tax point, the relevant accounting period, record keeping and VAT and the CCL.

This Practice Note explains what constitute convertible securities for the purposes of the specific income tax charging provisions applying to employment-related securities that are convertible securities. This Practice Note was produced in partnership with Dan Sharman of Shoosmiths.

This Practice Note explains the income tax treatment of convertible securities that are employment-related securities. The treatment on acquisition and then on disposal, conversion or other subsequent chargeable events is considered, as well as the exclusions from charge. This Practice Note was produced in partnership with Dan Sharman of Shoosmiths.

This Practice Note has been archived is not maintained. It sets out how the CRC Energy Efficiency Scheme applies to different corporate structures, including groups, joint ventures, overseas parents, private finance initiatives (PFI)/public private partnerships (PPP), private equity funds, trusts and franchises. It also sets out the rules relating to disaggregation and the changes to an organisation’s structure which need to be notified, known as designated changes.

This Practice Note has been archived is not maintained. It highlights some of the key issues under the CRC Energy Efficiency Scheme (CRC Scheme) that should be borne in mind when conducting or advising on corporate transactions. These include qualification for the CRC Scheme, participant equivalents, joint and several liability, disaggregation, CRC Scheme reporting obligations, overseas parents, cash flow and accounting issues, director’s duties, issues to consider on acquisitions and disposals and designated changes occurring other than by acquisitions and disposals.

This Practice Note, produced in partnership with Philip Ryan and Joanne Sear of Shoosmiths LLP, provides high-level guidance on dealing with the Environment Agency, formerly known as the National Rivers Authority. It sets out the role, powers and strategy of the Environment Agency, the sorts of events that can trigger a visit, what to do in the event of a visit and also covers self-reporting.

This direct marketing risk management guide is intended for commercial organisations in the UK. It identifies five key priorities for direct marketing risk management and gives the heads-up on why each one is important. It includes a series of mini action lists that suggest action points for each priority area and encourage you to record your organisation’s current level of compliance. It has been written in collaboration with Hamish Corner (Partner) of Shoosmiths LLP.

This Practice Note considers overlapping insurance policies; double insurance and the consequences of double insurance, including contribution. It also considers ‘other insurance’ clauses and competing interests in other insurance clauses.

This Practice Note explains the circumstances in which deferred consideration in the form of an earn-out on a company sale will be taxed as income or capital gains. The impact of the specific rules relating to securities options, restricted securities, convertible securities and securities disposed of for more than market value in the context of earn-out arrangements are also considered. This Practice Note was produced in partnership with Dan Sharman of Shoosmiths.

This Practice Note explains the reporting obligations which arise in relation employment-related securities and securities options. It details the types of reportable events, the types of responsible persons, how and when to file a report, and the penalties for failure to comply with the obligations. This Practice Note was produced in partnership with Dan Sharman of Shoosmiths.

This Practice Note considers exclusion clauses in insurance contracts, common exclusions, implied exclusions, perils excluded by operation of law, burden of proof, proximate cause and excluded perils, interpretation of exclusion clauses and consideration of exclusions in the Financial Conduct Authority’s business interruption test case.

This Precedent Crisis management panic sheet, published in collaboration with Philip Ryan of Shoosmiths LLP, gives tips on what to do in the immediate aftermath (first 12 to 24 hours) of a crisis that is not covered by another specific plan. There are separate Precedents for crisis management in relation to specific incidents like a data security breach, internal investigation, dawn raid and business continuity failure.

This precedent is a database sale agreement (also called a database assignment agreement) that has been drafted from the point of view of the assignee. The purpose of the agreement is to assign the copyright and database right and transfer the ownership of the data in the database from the assignor to the assignee. It assumes the database contains personal data.

This precedent is a database sale agreement (also called a database assignment agreement) that has been drafted from the point of view of the assignor. The purpose of the agreement is to assign the copyright and database right in the database from the assignor to the assignee. It assumes that the database contains personal data.

This template is for use where an employer is applying for admission to the Local Government Pension Scheme (LGPS) in circumstances where the LGPS administering authority and the Scheme Employer require a bond to be provided under the Local Government Pension Scheme Regulations 2013, SI 2013/2356. The bond is required to cover the employer’s pension liabilities in the event of the insolvency of the employer.