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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...

Disclosure—reviewing the documents

Disclosure—reviewing the documents General The process involves reviewing the collated documentary evidence on your client’s side and deciding which of those documents should be disclosed. To do this effectively means having in place: • strategies to limit the scope of documents to be reviewed • a review team • targets for the review team • the right tools for the job • communication with the client This Practice Note relates to a party’s disclosure obligations under CPR 31 and does not cover the provisions of the disclosure scheme operating in the Business and Property Courts. For guidance, see: Disclosure scheme—overview. For guidance on some of the terminology used in this Practice Note, refer to Practice Note: Disclosure—technical glossary. Strategies to limit the scope of documents to be reviewed Some of these issues you will already have discussed with your client and the other parties, for instance the extent of the reasonable search, and how the quantity of electronically stored information (ESI) can be reduced with the use of...

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Letter of claim—patent infringement

Letter of claim—patent infringement Letter of claim—patent infringement [Alleged infringer’s name and address] [Date] Dear [insert organisation name] [Insert patent number and title of patent] We are writing on behalf of [name and address of client] (‘our client’). We are writing to you about your activities and actions. The Patent(s) Our client is the [owner OR assignee OR exclusive licensee] of [GB Patent number [add patent number] OR EP(UK) Patent number [add patent number]], a copy of which is enclosed for your information (the ‘Patent’). [Insert name of alleged infringing company] It has come to our client’s attention that [name of alleged infringing company] [is OR appears to be] [making and/or importing [description of allegedly infringing product] (the Product) OR using a process covered by this patent [description of allegedly infringing process] (the Process)], at least since [insert earliest date of evidence available to you so far, eg date of printing website/date of an invoice or receipt for a test purchase]. A sample Product [is...

Letter of claim—parallel imports and trade mark infringement

Letter of claim—parallel imports and trade mark infringement [Alleged infringer’s name and address] [Date] Dear [insert organisation name], [UK trade mark registration number [insert number]] We are writing on behalf of [name and address of client] (‘our client’). Our client is the registered owner of UK trade mark registration number [number] for [details of trade mark—eg word or logo] registered in [class OR classes] [class numbers] covering [among other things] [details of specification] (the ‘Trade Mark’). An extract of the register for the Trade Mark is enclosed with this letter. [ Importation into UK It has come to our client’s attention that you are infringing the Trade Mark by the [importation and offer for sale] in the UK of goods [bearing the Trade Mark OR the packaging of which bears the Trade Mark], which have not been put on the market in the [EEA OR UK] by our client nor with its consent (the ‘Actions’). Our client has evidence of the...

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Assignment and adjudication—contractor’s claim against employer’s assignee fails (Grove Construction v Bagshot Manor)

Construction analysis: The Technology and Construction Court (TCC) refused to an enforce an adjudicator’s decision, made in favour of a contractor against an assignee of the employer. The court found that the adjudicator lacked jurisdiction, because a dispute between the contractor and assignee could not be a dispute ‘under’ the construction contract. Further, the assignee was not liable for the employer’s obligations under the construction contract.