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The term 'gain' appears in many statutes and is not generally restricted to commercial gain or profit.
For example, under the Theft Act 1968, s 34(2), while 'gain' extends only to gain in money or other property it also extends to any such gain which is merely temporary and includes a gain by keeping what one has as well as a gain by getting what one has not. 'Gain' is similarly defined by the Fraud Act 2006, s 5.
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Drafting a building contract/schedule of amendments—checklist Once the procurement route and form of building contract has been selected (see Practice Note: Choosing the right procurement method—construction projects) the employer should consider the following matters and incorporate the appropriate drafting in the building contract particulars and schedule of amendments. This Checklist assumes that the parties are using a standard form of building contract, such as a JCT form, and that the employer is proposing the first draft including the completed contract particulars and a schedule of amendments, which amends the standard terms. This list is not exhaustive, however, and there may be other project specific matters/risks that need to be taken into account: Contractual matters • Carry out due diligence on the contractor The employer needs to carry out due diligence on the contractor at the outset to determine whether its financial position is acceptable. Confirm the contractor’s company number and name at Companies House. • Obtain consultants’ details Confirm the full details of the consultants engaged by the employer; some...
Digital assets and cryptoassets on death—checklist The personal representatives (PRs) of an estate have a duty to administer the estate and this includes dealing with all the deceased’s digital assets, including online accounts and profiles even if they have no monetary or immediate value. While it is estimated that there are already over two million people in the UK who hold some form of cryptoasset, to date relatively few people have died with such assets in their estate and this is still a developing area of law and practice. More generally, the vast majority of the UK population is likely to have some sort of digital profile or digital asset in their estate on death. For information on what are considered to be digital assets, see Practice Note: Dealing with digital assets after death—What are digital assets? This Checklist deals with specific issues for PRs to consider where the estate contains digital assets, including cryptoassets. It focuses solely on issues relating to digital assets rather than physical assets and should...
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Fraud by failure to disclose information while under a legal duty to do so An offence of fraud by failure to disclose is committed where a defendant:•dishonestly fails to disclose information to another person while under a legal duty to do so, and•with the intention to make a gain or cause a lossThe elements of the offence in section 3 of the Fraud Act 2006 (FrA 2006) must be read in conjunction with the offence creating provision in FrA 2006, s 1.The offence is focused on the defendant's conduct and intention and it is irrelevant whether anyone was actually deceived or if there is any actual loss or gain.There is a degree of overlap with the FrA 2006, s 2 offence (Fraud by false representation) as any incomplete disclosure of information may be a misleading representation. See further, Practice Note: Fraud by false representation.Defining what it means to cause a gain or a lossGain and loss extends only to gain and loss in money or other property, whether temporary or...
This Practice Note covers the offence of fraud by false representation. You may also be interested in the following Practice Notes: •Fraud by failure to disclose and abuse of position•Obtaining services dishonestly under the Fraud Act 2006•Possessing or making articles for use in fraud•Conspiracy to defraud•Internal company fraud investigationsFor civil fraud claims, see: Civil fraud—overview.Fraud by false representationFraud by false representation is an offence under section 2 of the Fraud Act 2006 (FrA 2006), when read in conjunction with FrA 2006, s 1.The elements of the offence are:•making•a false representation •dishonestly •knowing that the representation is or might be untrue or misleading•with intent to make a gain for themselves or another, to cause loss to another or to expose another to the risk of lossFraud by false representation applies to a broad range of conduct. No gain or loss need actually be made, and no deception need actually result from a representation for FrA 2006 offences to bite. The offence is complete as soon as the defendant makes a false...
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ET3 grounds for resisting claim—religion or belief: direct or indirect discrimination, harassment [Insert in para 6.1 of response form ET3:] 1 Paragraph 1 of the Grounds of Claim is admitted. 2 It is admitted that on or about [insert date], the Respondent announced the introduction of a new rolling shift system which would require all poultry processors to work on Sunday one week in every four and that the Claimant objected to the new system on the basis that she attends religious services every Sunday. It is admitted that the Respondent has implemented the new shift system. 3 The new shift system was a proportionate means of achieving a legitimate aim. The Respondent had to introduce Sunday working in order to ensure that its poultry business remained profitable and to avoid closing down that part of its operations. A questionnaire circulated amongst employees on or about [insert date] revealed that very few wanted to volunteer for Sunday shifts for a variety of reasons including family and other...
Explanatory note for a client's Will—to spouse on flexible life interest trust with remainder on discretionary trust STOP PRESS: Abolition of non-dom regime and introduction of residence-based IHT regime. Finance Act 2025 (FA 2025) which received Royal Assent on 20 March 2025, implements legislation to abolish the remittance basis of taxation and replace it with a residence-based regime, commencing on 6 April 2025. FA 2025 also replaces domicile as the key factor in establishing liability to inheritance tax. Other changes include amendment of the rules determining excluded property status, the abolition of protected settlements status of offshore trusts, and changes to overseas workday relief. For information on these changes, see Practice Notes: The abolition of the remittance basis of taxation from 2025–26 and A new residence-based regime for IHT from 2025–26. See also: Finance Bill Tracking Service: Key dates (Finance Bill 2025) and Finance Act 2025. [Your] Will—[name of testator]—explanatory note This explanatory note explains the main provisions of your Will. Please read this explanatory note and your Will carefully....
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I have a client who is UK tax resident but non-domiciled. He holds some dollar bonds in his clean capital accounts. Can I check whether foreign currency bonds are exempt from capital gains tax as qualifying corporate bonds (QCBs)? Can you please confirm the rules in relation to them? Separately, on remittance does any gain on QCBs have to be declared? In this Q&A, we have assumed that the individual is a remittance basis user by way of claim and the bonds are non-UK situs assets for the purposes of capital gains tax (CGT). For CGT purposes, a bond is a qualifying corporate bond (QCB) if it is a security the debt on which represents a normal commercial loan ‘expressed in sterling’ with no conversion into or redemption in another currency (section 117 of the Taxation of Chargeable Gains Act 1992 (TCGA 1992)). Bonds that are dollar denominated are unlikely to meet the requirement of being expressed in sterling and therefore will not be a QCB...
Can an individual who owns UK residential property, but is resident outside the UK for several years, claim principal private residence relief? What are the eligibility criteria for overseas workday relief? Principal private residence (PPR) relief exempts part or all of the gain realised on the disposal of an individual’s dwelling-house from capital gains tax (CGT) if the dwelling–house has been his only or main residence at some point during his period of ownership. UK resident taxpayers can claim PPR relief on the disposal of a UK residence or a non-UK
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This edition of Employment weekly highlights includes: (1) a new Employment Rights Bill factsheet on changes to the statutory sick pay structure, (2) the EHRC interim update on the practical implications of For Women Scotland v The Scottish Ministers Supreme Court decision, and confirmation that an updated EHRC Code of Practice is expected in summer, (3) analysis by Annie Davis of Old Square Chambers of Court of Appeal guidance on Article 14 ECHR challenges to employment legislation, (4) examination by the EAT of the benchmark for costs orders in discrimination claims, (5) an EAT judgment addressing the question of relevance when determining applications for information and disclosure of documents, (6) an EAT decision that acquiescence over businesses getting struck-off can be unreasonable conduct for the purposes of a costs order, (7) our new Practice Note on employers’ obligations to manage workplace temperature, (8) dates for your diary, and (9) other news items of interest to employment practitioners.
This week's edition of Property Disputes weekly highlights includes: analysis of a Court of Appeal decision on the binding nature of boundary agreements, the progress of the Renters’ Rights Bill, analysis on the impact of the Terrorism (Protection of Premises) Act 2025 on the property industry, and High Court decisions on enforcing a loan agreement via the Contracts (Rights of Third Parties) Act 1999, the proportionality of seeking possession against a disabled tenant, and an application for a proprietary injunction. It also includes publication of the 11th Edition of the King’s Bench Guide.
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