Mondaq Business Briefing articles from May 2006

Mondaq Business Briefing archives from May 2006

NZ Tax Update - April 2006.
May 1, 2006... Taxation of investment income - proposed reforms announced The Government has released an announcement outlining its proposed reforms to the taxation of investment income. The key changes being proposed relate to: The taxation of...

Regulator Reproves Its Political Counterparts.(Alberta Department of Energy )
May 2, 2006... Article by Paul Jeffrey, [c]2006, Blake, Cassels & Graydon LLP This article was originally published in Blakes Bulletin on Energy - March 2006 On November 28, 2005, the Alberta Department of Energy (DOE) circulated a document to...

Coalbed Methane - Split Title.(Reprint)
May 2, 2006... Article by Jason Husack, [c]2006 Blake, Cassels & Graydon LLP This article was originally published in Blakes Bulletin on Energy - Oil & Gas, March 2006 Alberta's CBM Activity Conventional gas reserves are expected to decline in...

Indonesian Gas Regulation (2006).(Indonesian government issued a new Oil and Gas Law)
May 2, 2006... Description of domestic natural gas sector 1. In general terms, describe the domestic natural gas sector, including the natural gas production, liquefied natural gas (LNG) storage, pipeline transportation, distribution, commodity sales and...

Authorized Generics: The Subpoenas Are Coming - Eventually.(drugs)
May 2, 2006... By Richard Liebeskind and Steven A. Dahm June 6 Deadline to Comment on FTC Proposal The Federal Trade Commission "FTC" has authorized the staff to use compulsory process to collect the information needed to study the likely short- and...

Federal Accountability Act.
May 2, 2006... I. Introduction On April 11, 2006, the President of the Treasury Board introduced Bill C-2, An Act providing for conflict of interest rules, restrictions on election financing and measures respecting administrative transparency, oversight...

Greater flexibility and new mechanisms introduced by the new Public Procurement Law.
May 2, 2006... It is expected that public procurement will become more flexible and simpler as a result of the adoption of the new Public Procurement Law, in effect as from 1 May 2006. By adopting the Public Procurement Law, Latvia has implemented the...

Investment Management Update: Client Alert Regarding New Publication Requirements.
May 2, 2006... Introduction On February 3, 2006, New York State enacted Senate Bill No. 85-A (the "Amendment"), which amends publication requirements pertaining to (1) domestic and foreign limited liability companies, (2) domestic and foreign...

Looking After What is Rightfully Yours.
May 2, 2006... Apathy about protecting intellectual property can often cause significant problems and damage to a company's value and revenue as well as its image, writes Lee Fisher, partner and member of Morgan Cole's intellectual property team. Most...

Brokers' Report.(Venture Capital USA Inc v. Yorkton Securities Inc-Case)
May 2, 2006... THE COURTS The Supreme Court of Canada recently denied Venture Capital USA Inc. ("Venture") leave to appeal from the decision of the Ontario Court of Appeal in Venture Capital USA Inc. v. Yorkton Securities Inc. Yorkton became...

Energy Client Alert - May 1, 2006.
May 2, 2006... FERC Offers Guidance To Resolve Capacity Market Issues In PJM On April 20, 2006, the Federal Energy Regulatory Commission ("FERC") issued an initial order in response to a proposal filed by PJM Interconnection, L.L.C. ("PJM") to restructure...

Federal Circuit Rejects 'Expandio Ad Absurdum' in Claim Construction.
May 2, 2006... The U.S. Court of Appeals for the Federal Circuit has rejected a claim construction that was arguably correct on a term-by-term basis, but failed "to implement the invention described in the specification." On Demand Machine Corp. v. Ingram...

Federal Circuit Pitches Claim Construction Curve Ball Rules.
May 2, 2006... Revisiting the rule that claims may not be construed with reference to the accused device, the U.S. Court of Appeals for the Federal Circuit declined to provide its own claim construction, choosing instead to highlight flaws in the district...

Recent Developments in Immigration Law.
May 2, 2006... H-1B Filings for FY 2007 Have Started Beginning April 1, 2006, employers have been able to file H-1B petitions subject to the FY 2007 cap, requesting an H-1B employment start date of October 1, 2006. As our recent Immigration Alerts have...

Former Appellate Judge Robert Byer Joins Duane Morris.(Duane Morris LLP )
May 2, 2006... PHILADELPHIA, April 26, 2006 - Duane Morris LLP is pleased to welcome former Pennsylvania Commonwealth Court Judge Robert Byer as a partner. Robert will join the firm's expanding Trial Practice Group, and will practice in both the firm's...

Overview of the 14th Amendment of the German Drug Act.(German Patent Act)(Drug Advertising Act)
May 3, 2006... 1. BACKGROUND The 14th Amendment of the German Drug Act came into force on 6 September 2005 making Germany the first EU member state to transpose the revised EU Pharmaceutical Legislation1 into national law. This article provides an...

Recent Decisions of the Planning and Environment Court Involving the Gold Coast City Council.(Tralee Properties v Gold Coast City Council)
May 3, 2006... Over the last month, the Planning and Environment Court has handed down two decisions which have seen developers succeed against the Gold Coast City Council. Phillips Fox acted for the developers in both cases. Tralee Properties v Gold...

China Publishes Guidance on Wastewater Treatment Concessions.
May 3, 2006... The PRC's Ministry of Construction (the 'MOC') last month published the awaited draft Model Concession Agreement for Urban Wastewater Treatment (the 'Model Agreement'). An 'unparalleled water practice' - Legal 500 2005/2006 ...

Professional Practices News: A Briefing On Topical Issues.(lae firms limited liability, age discrimination)
May 3, 2006... On The Up Article by Simon Mabey Smith and Williamson survey shows confidence among the professions rising for the fourth consecutive year For the fourth consecutive year, business confidence is on the up. In fact, 94% of all the...

On The Up - Smith and Williamson survey shows confidence among the professions rising for the fourth consecutive year.(Age Discrimination Act )
May 3, 2006... For the fourth consecutive year, business confidence is on the up. In fact, 94% of all the firms we polled were either very or reasonably confident about the business outlook for the coming year compared to 88% last year, 83% in 2003 and 78% in...

Holding Back The Years.(law firms limited liability)
May 3, 2006... New age discrimination legislation comes into force on 1 October 2006. Tina Williams of solicitors Fox Williams considers the practicalities which partnerships need to address. We asked people about the practice areas they had acquired, and...

PRRB Orders Fiscal Intermediary to Recalculate Hospital's Medicare DSH Percentage.(Provider Reimbursement Review Board)(Disproportionate Share Hospital)
May 3, 2006... Executive Summary Action: On March 17, 2006, the Provider Reimbursement Review Board (the "PRRB") issued a decision in Baystate Medical Center v. Mutual of Omaha Insurance Company, finding that the determination of the hospital's Medicare...

Economic Review - A strengthening world economy supports a return to UK growth.
May 3, 2006... Foreword By John Connolly In this Review, Roger Bootle, Economic Adviser to Deloitte, looks at whether UK exporters are in a good position to take advantage of the opportunities created by the robust world economy. His review continues...

FCC Amends Junk Fax Rules to Address "Established Business Relationships".(Junk Fax Prevention Act of 2005)(Law overview)
May 3, 2006... The Federal Communications Commission (FCC) voted unanimously to amend its rules restricting transmission of unsolicited commercial facsimile messages to implement the Junk Fax Prevention Act of 2005. In particular, the amendment provides a new...

Stadmed Private Ltd. vs. Abbott Laboratories.(trademark infringement case)
May 3, 2006... Preface:- The question whether two marks are deceptively similar is an important question which arises for consideration in connection with registration of trademarks. A trademark is said to be deceptively similar to another mark if it so...

Preamble Describing Structure of Element Used with the Claimed Object Can Limit Claim Scope.(Bicon, Inc. and Diro, Inc., v. The Straumann Company and Institut Straumann AG)
May 3, 2006... Upholding the lower court's summary judgment of non-infringement, the U.S. Court of Appeals for the Federal Circuit held that a claim preamble describing structural features of an element designed to be used with the claimed object limited the...

Inequitable Conduct Requires Proof of Intent.(Case overview)
May 3, 2006... In two cases decided in March, the U.S. Court of Appeals for the Federal Circuit reinforced the necessity of proving an intent to deceive in any claim of inequitable conduct. Kao Corp. v. Unilever United States, Inc., Case Nos. 05-1038, -1049...

DOL Issues Field Assistance Bulletin Clarifying Duties and Responsibilities under ERISA Regarding Mutual Fund Settlement Proceeds to Plans and Plan Participants.(Employee Retirement Income Security Act of 1974)
May 3, 2006... Developments of Note 1. Goodwin Procter to Co-Host Compliance Seminar; Host Pre-conference Cocktail Party 2. SEC Staff Provides No-Action Relief Regarding Brochure Delivery Element of Cash Solicitation Requirements for Adviser Engaging...

Damage Needed for Civil (or uncivil) Misconduct in Public Office.
May 3, 2006... Do you have to prove damage to win a civil action for misconduct in public office? That was what the House of Lords had to grapple with on 29 March 2006 in Watkins v Secretary of State for the Home Department and Others [2006] UKHL 17. ...

IRS Issues Guidance For Nonprofit Organizations Involved In Low Income Housing.(Internal Revenue Service)
May 3, 2006... The Internal Revenue Service has released guidance for its agents who process applications for federal income tax exemption for organizations which will participate in low income housing tax credit ("LIHTC") projects. The guidance is effective...

Nonprofit Panel Releases Report on Transparency, Governance, and Accountability.
May 3, 2006... On April 25, 2006, the Panel on the Nonprofit Sector released a supplement to its June 2005 report to Congress addressing transparency, governance, and accountability in the nonprofit sector. Many of the recommendations from the original report...

Information commissioner publishes data protection Good Practice Guidance note on out.(Data Protection Act)
May 3, 2006... This week the ICO has published a useful Good Practice Guidance note on how to comply with the Data Protection Act (DPA) when outsourcing the processing of personal information. The Guidance stresses that under the DPA, when a company uses...

Interpreting the meaning of "Centre of Main Interests".
May 3, 2006... The European Court of Justice has issued its decision in the case of Eurofood IFSC Limited (Eurofood) on 2 May 2006. The referral to the European Court of Justice was made by the Irish Supreme Court following a protracted "battle" between...

New JRF Study Reveals UK Employers Prefer Migrants For Low Waged And Precarious Jobs Unacceptable To UK Workers.(Joseph Rowntree Foundation)
May 3, 2006... Employers claim that migrant workers are addressing their recruitment problems, according to new in-depth research published by the Joseph Rowntree Foundation on the second anniversary of European enlargement (1 May 2006), also International...

'Findings' of: Fair enough? - Central and East European migrants in low-wage employment in the UK.
May 3, 2006... Authors: Bridget Anderson, COMPAS; Martin Ruhs, COMPAS; Ben Rogaly, Sussex Centre for Migration Research; Sarah Spencer, COMPAS Central and East European migrants in low wage employment in the UK This research explores the employment of...

Allianz Cornhill Engineering Receives Training Accreditation.(Safety Assessment Federation)(Brief article)
May 3, 2006... Allianz Cornhill Engineering has become the first Safety Assessment Federation (SAFed) member company to receive accreditation from the Society of Operations Engineers, for its engineer surveyor training. The training meets the requirements of...

New Future For Old Steelworks.(Corus' Llanwern steelworks)(Stephen George and Partners)
May 3, 2006... One of the largest brownfield sites in the UK is to undergo a major redevelopment, which will include 4,000 new homes. Llanwern Regeneration Site, part of Corus' Llanwern steelworks, located three miles east of Newport, South Wales, will...

[pounds sterling]13 Million Laboratory Fit Out.(Modus Unitech)(Brief article)
May 3, 2006... Modus Group is delighted to announce that its specialist technical division, Modus Unitech, has secured a [pounds sterling]13 million contract to design and fit out a new laboratory in Slough for a major pharmaceutical company. Modus Unitech...

The Linda Grant Health And Safety Award.(Yorkshire & Humberside)
May 3, 2006... At the CECA (Yorkshire & Humberside) Ltd Annual Dinner at the end of March, The Yorkshire Safety Centre presented an Award for Health and Safety in memory of the late Linda Grant. Linda (pictured below) was Executive Director of CECA (Y&H)...

McCarthy & Stone - Interim Statement For Six Months To 28 February 2006.
May 3, 2006... HIGHLIGHTS Revenue [pounds sterling]131.1m ([pounds sterling]131.0m) Profit before tax [pounds sterling]39.1m ([pounds sterling]48.8m) - 20% Basic earnings per share 26.7p (34.2p) - 22% Interim dividend 6.0p (5.4p) + 11% Unit sales 753 (792) -...

Alexander Mining Plc ('Alexander Mining' Or The 'Company') - Change Of Nominated Adviser And Broker.(Brief article)
May 3, 2006... The board of Alexander Mining is pleased to announce that Arbuthnot Securities Limited has been appointed as the Company's Nominated Adviser and Broker. Alexander Mining plc is a mining company that intends rapidly to grow into a low cost and...

Transportation - A Giant's Journey.(Sarens UK Ltd)(Brief article)
May 3, 2006... Sarens UK Ltd, working for Citech Energy Systems, have recently completed the transportation of the worlds largest ever built Gas Fired Heaters. The two Heaters, each 31.3m long, 9.0m wide, 11.4m high and weighing 250Te, were transported...

Turn Digital Images Into 3D Models With VX CAD/CAM -- Brings New Creativity To The Desktop --.(Freedom to Design VX CAD/CAM from VX Corp.)
May 3, 2006... VX Corporation, the pioneering developer of advanced, integrated CAD/CAM solutions for engineers and industrial designers, announces a powerful new function that lets product designers import and use digital images for defining 3D models....

The Bankruptcy Legislation Amendment (Anti-Avoidance) Bill 2006 - No Toothless Tiger!
May 3, 2006... On 29 March 2006, the Bankruptcy Legislation Amendment (Anti-Avoidance) Bill 2006 (the amendments) was passed by the Senate. The amendments are not retrospective and are expected to commence before the end of the 2006 financial year. The...

PRC Regulator Update - Mining.(Ministry of Land and Resources (MOLAR))
May 3, 2006... Originally published April 2006 On January 20, 2006, the Ministry of Land and Resources of the PRC ("MOLAR") issued the Notice of Further Regulating the Administration of the Grant of Mineral Rights, Guo Tu Zi Fa [2006] No. 12 ("Notice")...

Regulating Spam in the Middle Kingdom - China's New Anti-Spam Regulations.
May 3, 2006... Originally published April 2006 New regulations designed to limit the amount of unsolicited advertising email sent in China became effective on March 30, 2006. Over the last several years, China has developed a reputation for hosting many...

First Circuit Decision Reminds Trademark Owners of the Importance of Claiming Incontestability for Registered Trademarks.
May 3, 2006... Originally published April 2006 The First Circuit's recent decision in Borinquen Biscuit Corp. v. M.V. Trading Corp., 2006 U.S. App. LEXIS 8206 (1st Cir. April 4, 2006), illustrates the importance of filing Section 15 affidavits to claim...

Communications Law Bulletin -- March 2006.(BellSouth Corp merger with SBC Communications)
May 3, 2006... Originally published April 2006 The Month in Brief March has been an eventful month for communications services and service providers. The consolidation of the former Bell companies continued with the announcement of a proposed merger...

Trial - Corporate Litigation Frequently Asked Questions on United States.
May 3, 2006... Please give an overview of the types of claims and issues that may arise in litigation to which a company is a party. The list of types of claims and issues that can arise in cases involving companies is limited only by the imagination....

EEOC Revises Compliance Manual to Target More "Contemporary" Forms of Discrimination.(Equal Employment Opportunity Commission)
May 4, 2006... With the stated purpose of reaffirming its commitment to end race-based discrimination in employment, the US Equal Employment Opportunity Commission (EEOC) revised its long-standing Compliance Manual on April 19, 2006, to address what it calls...

Environment calendar - May 2006.
May 4, 2006... The environment calendar highlights key dates for proposed and existing legislation and policy and closing dates for consultation papers relating to major environment issues in the EU and England. It will provide a useful tool for...

Vibes - Duane Morris Update on Technology Law.
May 4, 2006... Welcome to Vibes, Duane Morris' periodic update on legal developments in information technology, e-commerce and telecommunications. RECENT DEVELOPMENTS Disney Shows over the Internet On April 10, 2006, Disney announced that they...

Quantum Meruit - Valuation of Works Under a Letter of Intent.(ERDC Group Limited v Brunel University )
May 4, 2006... In his article, Letters of Intent: Principles and Pitfalls,* my colleague Matthew Needham-Laing concluded that in an ideal world, there would be no letters of intent. One of the reasons for this was demonstrated by the recent case of ERDC Group...

Overview of the New PRC Company Law.(new Company Law of the People's Republic of China)
May 4, 2006... The new Company Law of the People's Republic of China ("New Law"), which was adopted by the Standing Committee of the National People's Congress on October 27, 2005, came into force on January 1, 2006. The New Law is a significant milestone in...

Unanimous Supreme Court Elucidates Religious Freedom Restoration Act.(Religious Freedom Restoration Act of 1993)
May 4, 2006... In the first opinion of the Roberts Court to address the Religious Freedom Restoration Act of 1993 (RFRA), a unanimous (8-0) Court provided a significant explanation of the Act. Gonzales v. O Cento Espirita Beneficente Uniao do Vegetal, 546...

Second Circuit Holds RFRA Amends Federal Age Discrimination Law.(Religious Freedom Restoration Act)
May 4, 2006... In a case involving a claim by a former minister who claimed that his forced retirement violated the federal Age Discrimination in Employment Act (ADEA), the Second Circuit Court of Appeals held that "the Religious Freedom Restoration Act of...

Tenth Circuit Addresses Free Exercise and RLUIPA Claims Involving Church's Effort to Open Daycare Center.(Religious Land Use and Institutionalized Persons Act)
May 4, 2006... The United States Court of Appeals for the Tenth Circuit, in Grace United Methodist Church v. City of Cheyenne, 427 F.3d 775 (10th Cir. 2005), issued an opinion discussing several important issues involving challenges to land use decisions...

Ninth Circuit Upholds Makeup Requirement.
May 4, 2006... On April 14, 2006, the Ninth Circuit Court of Appeals issued its en banc opinion in Jespersen v. Harrah's Operating Co. , No. 03-15045 (9th Cir. Apr. 14, 2006), affirming the court's prior ruling that it was not unlawful gender-based...

Health & Safety calendar - May 2006.
May 4, 2006... The health and safety calendar highlights key dates for proposed and existing legislation and policy and closing dates for consultation papers relating to major health and safety issues in the UK and EU. It will provide a useful tool for...

Non-Infringement Summary Judgment Movant Need Only Raise Issue to Shift Burden.(Exigent Tech., Inc. v. Atrana Solutions, Inc)(Case overview)
May 4, 2006... The U.S. Court of Appeals for the Federal Circuit upheld the district court's grant of summary judgment, finding that a moving party's burden is discharged merely by the "filing of a summary judgment motion stating that the patentee had no...

Exclusive Licensee's Sales Activities in Forum translate into Personal Jurisdiction for Licensor.(PamLab, L.L.C.. Breckenridge Pharmaceutical, Inc. v. Metabolite Laboratories, Inc)(Case overview)
May 4, 2006... In a decision that turned strictly on civil procedure, the U.S. Court of Appeals for the Federal Circuit held that a district court erroneously dismissed a suit brought by patentee Metabolite for lack of personal jurisdiction and granted...

And The Cyberlaw Beat Goes On.
May 4, 2006... Long ago and far away, about the time that Al Gore invented the Internet, I decided that I would cover developing legal issues pertaining to the Internet. Soon thereafter, I was commissioned to write a treatise on Internet law. I...

Ownership of Biological Samples and Clinical Data: 'Catalona' Decision Announced.
May 4, 2006... Introduction Each year, thousands of individuals participate in clinical trials for purposes of evaluating the safety and efficacy of medicines and medical devices. Perhaps less visible, however, is the significant portion of clinical...

Pharmacapsules @ Gowlings - May 2006.
May 4, 2006... Edited by Jane Steinberg and Ken Clark U.S. FTC To Study Authorized Generics Convention on Biological Diversity: Update Natural Health Products - NPN Pending EU Approves First Biogeneric U.S. FDA To Develop Guidelines on...

Duane Morris Participates in "Raising the Bar" Pro Bono Program.(Philadelphia Bar Association )
May 4, 2006... PHILADELPHIA, May 2006 - Duane Morris LLP was recently recognized for its participation in Philadelphia's "Raising the Bar" campaign, a city-wide effort launched by the Philadelphia Bar Association and the Philadelphia Bar Foundation to raise...

U.S. Sentencing Commission to Rescind Guideline That Conditions Sentencing Leniency on Waivers of Attorney-Client Privilege.
May 4, 2006... The U.S. Sentencing Commission, which establishes criminal sentencing policies and practices for U.S. federal courts, has voted unanimously to rescind a controversial sentencing guideline that purports to condition leniency in sentencing on a...

Arbitral Tribunals' Decisions on Competition Law Are Unreviewable in Switzerland.
May 5, 2006... The Swiss Supreme Court has held that it will not review competition law matters decided in international arbitration awards. This applies no matter what arbitrators sitting in Switzerland decide in relation to competition law questions, unless...

Right to Sue Uncle Sam for Patent Infringement Still Circumscribed.
May 5, 2006... The U.S. Court of Appeals for the Federal Circuit, in four separate opinions from a three-judge panel, has affirmed long-standing precedent that 28 U.S.C. s. 1498 allows a patent infringement action against the United States only if the alleged...

District Courts Free to Invalidate Patent Based on Art Previously Considered by the USPTO.(Athletic Alternatives, Inc.)(Benetton Trading USA, Inc.)(Brief article)
May 5, 2006... In a per curiam, non-precedential opinion, the U. S. Court of Appeals for the Federal Circuit has held that a district court may invalidate claims on summary judgment over prior art before the examiner. Athletic Alternatives, Inc. v. Benetton...

Hospitals Should Exercise Caution: Public Policy May Invalidate Economic Credentialing Policies.
May 5, 2006... The Arkansas Supreme Court may have energized the debate concerning economic credentialing by upholding a preliminary injunction that prevented Baptist Health from denying privileges to six cardiologists with ownership interests in a competing...

DB and DC Pension Plans Impacted by a Recent Ontario Court Decision.(Defined Benefit)(Defined Contribution)
May 5, 2006... On March 15, 2006, the Ontario Divisional Court released its decision in the Kerry1 case. Two aspects of the decision could have a significant financial impact on employers. The Court concluded that the employer could not use defined...

Competition Tribunal Limits Right of Third Parties to Set Aside Consent Agreements.
May 5, 2006... Under the Competition Act, the Commissioner of Competition can enter into consent agreements with merging parties to resolve competition issues in mergers and acquisitions. The consent agreement is final when it is registered with the...

When Your Website Doesn't Belong To You.
May 5, 2006... Picture the scene. You ask an independent consultancy to design your new website, including special software. You pay for it. A couple of years later, you decide to re-design the website yourself. The independent consultancy tells you that...

U.S. Supreme Court Ruling Will Prevent Certain Securities Fraud Class Actions.
May 5, 2006... By Leslie McCallum, Charles E. Dorkey III and Christopher Caparelli The U.S. Supreme Court has unanimously ruled that certain securities fraud class actions involving nationally traded securities may not be brought under state securities...

Transfer of Non-Renewed Registration - Whether Valid?
May 6, 2006... Registration of trademarks gives the exclusive right to use the mark in respect of goods for which one has registered it and the infringement of such right gives him the right to initiate proceedings against the person who uses the mark without...

What Makes Negligence 'Gross' And When Is Misconduct 'Wilful'?
May 7, 2006... Article by 'Bryan Duguid , [c]2006 Blake, Cassels & Graydon LLP This article was originally published in Blakes Bulletin on Energy - Oil & Gas, March 2006 There is often debate during negotiations for joint venture and services...

KiwiSaver Default Providers - A Step Into The Unknown.
May 7, 2006... Selection of the providers of default products Following our earlier newsflash on the KiwiSaver Bill (Bill), we now provide an update for those who are interested in becoming default providers. Our main observation is that, as the Bill will...

Canada-China Bilateral Investment Negotiations.
May 7, 2006... The Governments of Canada and China are currently engaged in negotiations toward concluding a bilateral investment agreement. The negotiators for the two countries have met twice thus far, and a third meeting is expected this month (April...

Messages On OFR.(Operating and Financial Review)
May 7, 2006... Clare Copeman sets the record straight on operating and financial disclosure and what, if anything, applies to professional practices. There has been a good deal of confusion over the requirement for Operating and Financial Reviews (OFRs)...

Spreading The Burden Of UITF 40.(Urgent Issues Taskforce)
May 7, 2006... Government concedes need for spreading relief but inequalities remain In response to pressure from various consultative bodies with whom we have been actively involved, the Chancellor has accepted the need to introduce a 'spreading relief ' to...

Tax Provisions And Pensions After A-Day.
May 7, 2006... The pensions regime for the self employed has changed radically from 6 April 2006 (A-Day). This may have a major impact on the way firms make provisions for tax. Since A-Day, individuals are able to obtain tax relief on contributions of up...

Stamp Duty Land Tax Budget Changes.(Brief article)
May 7, 2006... Included amongst the Budget Day Press releases was an announcement on the removal of SDLT charges where there is a transfer of an interest in a partnership, if the partnership property includes land. This applies only to partnerships whose...

Constructing Carbon Contracts - The Building Blocks Of An Emissions Trading Contract.
May 8, 2006... Article by Selina Lee-Andersen, [c]2006 Blake, Cassels & Graydon LLP This article was originally published in Blakes Bulletin on Energy - Oil & Gas, March 2006 Under the Kyoto Protocol, emissions trading is one of the key market...

Key Changes To The Employment Equality (Age) Regulations 2006.
May 8, 2006... The final version of the Age Regulations were published by the government in March. This note focuses on the key changes between the draft Regulations and the final version: it assumes a working knowledge of the draft. Objective...