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What do I do now? Every mediator asks themselves this.Answering 50 common ethical, practical and technical problems that arise at mediations, with key practice points highlighted in Q&A format.Topics include:Impartiality: You arrive at the mediation and suddenly realise that you know one of parties. What do you do?Joint Opening Sessions: One side wants one the other doesn't. What do you do?Bad behaviour: One party is secretly recording the mediation. What do you do?Offers: Neither side will make an offer. They both say they want to hear from the other side first. What do you do?Stages covered: Pre-mediationAt the mediationThe End of the Mediation and AfterEach entry includes:The core issues behind the question Case studies of authentic, anonymized, true-life examples The ethical, legal, procedural and commercial issues highlighted and explained in straightforward languageAdvice on your options: proven tips for immediate useChecklists, sample emails, scripts and templates.Cross-references to cases, protocols, codes of conduct.This title is included in Bloomsbury Professional's Mediation online service.

The Law of Solicitors' Liabilities, previously known as Solicitors' Negligence and Liability, provides a comprehensive guide to all aspects of solicitors’ negligence, liability in equity and wasted costs. Written by leading practitioners in the field, it deals with a variety of topics, from general principles to specific situations, providing practical guidance to the procedural aspects of bringing and defending a claim for solicitors’ negligence.The new fourth edition includes: - A new chapter on insurance law focusing on a number of key topics which arise, particularly in relation to solicitors’ insurance: aggregation; condonation; definition of private legal practice; notification; possibly successor practice rules.- Updated case law to cover all recent Supreme Court and Court of Appeal decisions, eg Hughes-Holland v BPE (Supreme Court) scope of duty and extent of damages; Redler v AIB (Supreme Court): breach of trust; Lowick Rose v Swynson (Supreme Court): lifting the corporate veil in claims against professionals; Tiuta International v de Villiers (Court of Appeal): lenders’ claims, impact of a remortgage on damages; Wellesley v Withers (Court of Appeal): test for remoteness of damage; and E Surv v Goldsmith Williams (Court of Appeal): implied duty on solicitors in lenders’ claims.- Regulatory/disciplinary developments, eg revised SRA Code of Conduct.This title is included in Bloomsbury Professional's Professional Negligence Law online service.

A course on the Scottish legal system is a compulsory part of undergraduate degrees in Scots Law. The Scottish Legal System sets out to present the ‘legal system and law of Scotland as a unique and constantly changing human enterprise’ and places the Scottish legal system in its broader political and social contexts. This is achieved by covering not only the central aspects of the system, such as the courts and the legal profession, but also the border areas with constitutional law and jurisprudence.This new sixth edition includes new case law on devolution and human rights issues in Scotland. This well established text provides an up-to-date treatment of all significant developments affecting the Scottish legal system.This title is included in Bloomsbury Professional's Scottish Law and Scots Law Student online services.

Sport: Law and Practice, Fourth Edition is the leading legal title covering sports law and practice in the UK, and at the Court of Arbitration for Sport.It serves both as a comprehensive statement of applicable law and precedent, and as a very practical guide to circumnavigating a complex sector.The new edition retains and updates all of the key chapters from previous editions, including the extended sections on challenges to the actions of sports governing bodies, and on anti-doping regulation and enforcement (with an introduction to the new 2021 World Anti-Doping Code). There are important updates to the chapters on Regulating Financial Fair Play, Misconduct, Safeguarding in Sport, the Court of Arbitration for Sport, and Media Rights and Sport.The Fourth Edition also adds brand new chapters dealing with:-Effective sports regulation (including the first ever comprehensive discussions of the 'general principles of law' applied by CAS panels in determining challenges to sports regulations, as well as of the principles of interpretation of sports regulations).-Best practice in sports governance (describing developments such as the strengthening of the competence and independence of boards and the emergence of independent integrity units).-Data protection law and sport (including discussion of the provisions of the Data Protection Act 2018 that facilitate the sharing of personal data by sports bodies for integrity-related purposes).-Exploiting commercially valuable sports data (explaining how sports rights-holders can fashion commercial agreements to meet the demand for sports data from the betting industry and others).-ESports (the first comprehensive treatment of the legal and practical principles underlying the regulation and commercial exploitation of the increasingly important ESports sector).Readers will also benefit from practice tips, precedent clauses, detailed explanations of key practical issues, and step-by-step analysis.This is an essential title for all sports law practitioners (solicitors and barristers, common law and civil lawyers), sports governing bodies, event organisers, clubs, participants, sports agencies and commercial partners, arbitrators, universities, and students.This title is included in Bloomsbury Professional's Sports Law online service.

Brings together all the areas of employment and labour law relevant to the parties involved in the employment relationship in Scotland.Covers the following:- References to relevant primary and secondary research materials in the UK and further afield.- The differences between Scottish employment law and the rest of the UK including third party rights; holiday entitlements; claims in breach of contract; the Employment Appeals Tribunal process and Civil Court procedure.- Institutions of employment law; Human rights; contracts of employment; atypical workers; transfer of undertakings; termination; equality law; disability discrimination; family-friendly rights; wages; statutory regulation of working time; health and safety; trade union law; industrial action; immigration; and alternative dispute resolution.- Updated case law- The Scottish Affairs Committee inquiry into zero hours contracts and the increase in ‘gig economy’- Elimination of employment tribunal fees by the UK Supreme Court- Ongoing discussions in the Scottish parliament regarding changes in legislation on sexual harassment in the workplace- The possible implications of Brexit on future European Court of Justice employment lawThis title is included in Bloomsbury Professional's Scottish Law, Scots Law Student and Scottish General Practice online services.

An in-depth practical work covering all the main areas of accountants’ legal liabilities in negligence claims, including audit liabilities to clients and others, tax and insolvency work and conflicts of interest. It covers accountants’ negligence in relation to claims against accountants acting for corporations as well as accountants acting for individuals.The second edition focusses on the difficult legal issues surrounding the liability of accountants in negligence claims. It covers statutory and non-statutory audits, tax advice, specified procedures reporting, due diligence reports and corporate finance reporting. It looks at the scope of losses for which the accountant may be liable with detailed reference to case law as well as money laundering and regulatory issues. Limitation and contributory fault are considered with special reference to accountants' cases.The following important developments and case law are included:- The material covering the application of the SAAMCO/scope of duty principle has been substantially revised following the clarification of the SAAMCO principle of scope of duty by the Supreme Court in BPE Solicitors & Anor v Hughes-Holland [2017] UKSC 21, [2018] AC 599 and the Court of Appeal in the accountants’ case of Manchester Building Society v Grant Thornton UK LLP [2019] EWCA Civ 40, [2019] 1 WLR 4610- AssetCo v Grant Thornton [2019] EWHC 150 (Comm), [2019] Bus LR 2291 in which the first edition of this book was cited several times, an auditor was held liable for trading losses caused by management fraud and the Court of Appeal at [2021] PNLR 1 considered the application of the scope of duty principle to a general audit case and the question of credit for the receipt by the company of new capital - The difficult question of the application of the scope of duty principle to dividends, discussed by the High Court in BTI v PricewaterhouseCoopers [2020] PNLR 7 and the Court of Appeal in AssetCo v Grant Thornton- Lowick Rose LLP v Swynson Ltd & Anor [2017] UKSC 32 on avoided loss- Developments in the application of rules of contributory fault to accountants in the light of the trial judgments on this issue in Manchester Building Society v Grant Thornton and AssetCo v Grant Thornton- The effect of the Supreme Court’s decision in Singularis Holdings v Daiwa Capital Markets [2020] AC 1189 on auditor’s counterclaims and the illegality defence- The controversial High Court decision on accountants’ conflicts of interest in Harlequin Property v Wilkins Kennedy [2017] 4 WLR 30- Pre-action disclosure against auditors following the decision in Carillion Plc v KPMG LLP [2020] EWHC 1416 (Comm)- First Tower Trustees v CDS (Superstores) [2019] 1 WLR with important implications for the application of UCTA to disclaimers of liability - Halsall v Champion Consulting [2017] PNLR 32 where extended limitation under s14A was considered in the context of tax schemes and a tax adviser’s contractual time bar was construed- Evans v PricewaterhouseCoopers [2019] EWHC 1505 (Ch) on the date when the cause of action for tax advice was considered in detail- Developments in the law of privilege in relation to investigations of auditors including Sports Direct v Financial Reporting Council [2020] EWCA Civ 177, [2020] 2 WLR 1256- Substantial revisions to the Code of Ethics, disciplinary bye-laws, and the FRC’s rules and schemesThis title is included in Bloomsbury Professional's Professional Negligence Law online service.

Since the last edition ten years ago the pace of technological and legal change has stepped up even more than before with previous editions. New legislation is in force such as the General Data Protection Regulation (GDPR) and UK Data Protection Act 1998 and from 1 January 2021 "UKGDPR". The UK Information Commissioner has been looking closely at "Ad Tech" and what has become known as "big data" and how data are gathered on-line.Intellectual Property law in the ecommerce area has also changed. There is a very recently agreed new EU copyright directive which is due to be implemented in the 27 EU member states (but not the UK) in 2021.The post-Brexit transition period expired on 31 December 2020 which has implications for the application of ecommerce law in a number of different areas which are all addressed in the new addition.The 2010 EU vertical regulation and guidelines have recently been built on with the EU "geo-blocking" regulation and the related EU Commission's initiatives in relation to ecommerce in the anti-trust area.In 2020 the UK implemented changes in relation to EU law in the revised 2018 Audiovisual Media Services Directive (AVMS) through the Audiovisual Media Services Regulations 2020 which are addressed in the new edition as post-Brexit the UK is retaining this legislation.Other updates include the distance selling legislation in the Consumer Contracts (Information, Cancellation and Additional Charges) Regulations 2013 and the Consumer Rights Act 2015 which came into force since the last edition.This title is included in Bloomsbury Professional's Intellectual Property and IT online service.

Written by the recognised world authority on the subject, this title remains the definitive work on British nationality law.This Fourth Edition includes the following updates:- changes to primary legislation as regards deprivation of citizenship and registration as a British citizen;- changes to secondary legislation including Nationality Instructions being replaced by the Nationality Guidance, and the Immigration Rules which now contain provisions for a Statelessness Determination Procedure;- updated case law surrounding statelessness and possession of nationality- European Union citizenship, international standards and principles of nationality law, both in the European region and globally.This title is included in Bloomsbury Professional's Immigration and Nationality Law online service.

A well-established, clear and comprehensive book on Scots family and child law that will be of practical use to students and practitioners.This book is set out in a clear and logical manner and includes chapters on:· the formalities and legal consequences of marriage; civil partnership and cohabitation; · divorce, dissolution and the breakdown of cohabitation;· the rights and capacity of children;· adoption and permanence; and· the Children’s Hearings System.The eighth edition incorporates all recent legislative changes including the Domestic Abuse (Scotland) Act 2018, Children (Equal Protection from Assault) (Scotland) Act 2019, Age of Criminal Responsibility (Scotland) Act 2019, Children (Scotland) Act 2020 and Civil Partnership (Scotland) Act 2020.This title is included in Bloomsbury Professional's Scottish Law, Scots Law Student and Scottish General Practice online services.

A comprehensive title setting out the law and practice of planning applications, appeals and challenges, particularly focussing on:-The need for planning permission and the concept of development-Permitted development rights-Applying for planning permission and the consideration of applications by local authorities-Planning appeals-The role of the Secretary of State and the Welsh Ministers-Planning permission granted by development ordersDealing with why planning permission is needed, how it is obtained by permitted development, planning applications and orders, this title begins with the concept of development, the need for planning permission and permitted development rights. Planning applications are then considered at the local authority, appeal and call-in stages, with advice provided for developers, local authorities, interest groups and residents, setting out clearly how each can be involved in the process. High Court challenges are considered thoroughly. Finally, complex questions regarding the interpretation and implementation of each area of this process are discussed.It analyses the legal rules and case law, including the 2015 orders. Practical advice is given on making and responding to applications, dealing with planning committees, Ministerial interventions, appeals and call-ins. The operation of the Planning Court is also addressed from the practitioner's perspective.Helpful appendices include the relevant parts of the Town and Country Planning Act 1990, the Development Management Procedure Order 2015, the General Permitted Development Order 2015, the Use Classes Order and the appeal rules and regulations.This title is included in Bloomsbury Professional's Planning Law online service.

Provides guidance to the complexities of establishing liability, as well as assistance on running psychiatric claims.This edition deals with the development of law and practice since the first edition, in particular:- The Grenfell Tower disaster - The change in attitude towards mental health - Discussion of Marsh v Ministry of Justice [2017] EWHC 1040 (QB)- Analysis of cases involving secondary victim claims- Updates on material contribution - Updates on changes to the classification of psychiatric injury This title is included in Bloomsbury Professional's Personal Injury Law online service.

This leading textbook places medical decision-making in its legal context and provides practical guidance on the most ethically challenging cases that face the courts. It explains how the Mental Capacity Act works in practice and how the courts and lawyers wrestle with and resolve problems relating to the very essence of life: what is life? what is an acceptable quality of life? what treatment is so burdensome that it should not be attempted? These questions are posed, not in the abstract but, in real – often desperate, often urgent – situations.This is the essential guide for solicitors, barristers and judges specialising in Court of Protection work, clinical negligence, personal injury and human rights. Postgraduate medical ethics students and academics, NHS bodies and local authority professionals, health professionals and administrators in the NHS and private practice and those in Commonwealth countries with an interest in these topics will also find this book an invaluable resource.Medical Treatment: Decisions and the Law offers a readily accessible text for those dealing with the provision of medical treatment to those without capacity and related areas, providing a clear description of procedure as well as practical application of the law.Key developments for the Fourth Edition include:· The impact of the Covid-19 pandemic on decision making in the Court of Protection, particularly in relation to end of life decisions and vaccination· New chapters on two controversial issues: “the Right to Die?” and “Access to Healthcare: Choice”· Expanded chapter on Decisions for Children, covering recent high-profile cases such as Re Gard where continued provision of life sustaining treatment for babies or very young infants was at issue, and addressing the difficult issues around decision making by 16 to 17 year olds· Substantially updated chapter on Going to Court, covering how the incapacitous patient can be supported to participate in decisions about their treatmentDiscussion of “Escalation of Care” covering matters including NICE guidelines and care pathways and expanded coverage of issues concerning the funding of treatment.This title is included in Bloomsbury Professional's Clinical Negligence online service.

The law of collective living concerns the legal relationships between people as owners or occupiers of property when they live in physical or legal proximity to one another. In recent years, events such as the leasehold mis-selling scandal have uncovered a number of issues involving leaseholds, ground rent, retirement properties and park homes. The Law of Collective Living: A Practitioner’s Guide takes a unique approach as it joins together the links between the common problems with shared amenity freeholds, leaseholds and park homes, providing a solution based perspective. By putting the focus on practical issues and their resolution, the book aims not only to help practitioners solve them but also to highlight some of the anomalies that exist.It brings together the law, or lack of, surrounding tenure, ownership and management and discusses their unique issues, as well as their remedies, jurisdiction and enforcement.This title is included in Bloomsbury Professional's Property and Land Law online service.

Tax Implications of Brexit is an essential guide for anyone advising businesses trading in either the United Kingdom or the European Union post-Brexit.In two parts, this title provides an in-depth analysis of the tax ramifications of Brexit in both the United Kingdom and EU Member States, helping to identify immediate and future issues that could be faced post-Brexit, and how to mitigate any risks. Part One features subject-specific chapters which deal with the UK statutory regime after 2020 as well as the impact of Brexit on VAT, customs and excise duties and State Aid legislation. Part Two is split into country chapters dealing with the tax implications in the single jurisdictions (the United Kingdom and EU Member States) for cross-border investments between the United Kingdom and the EU and for UK-EU cross-border reorganisations.This book is essential reading for tax professionals advising businesses trading in the United Kingdom or in the European Union, but also tax managers of those businesses.Tax Implications of Brexit includes contributions from Barbara Belgrano, Conor Quigley QC, Julian Ghosh QC, Kelly Stricklin-Coutinho, Nicola Saccardo, Roderick Cordara QC, Timothy Lyons QC and a plethora of highly respected tax experts from EU jurisdictions.

The leading practitioner textbook dealing solely with the law and practice pertaining to all aspects of asylum in the UK. The Third Edition gives full consideration of the impact Brexit, the Nationality and Borders Act 2022 and the Illegal Migration Act 2023 on practice and procedure, covering:- Credibility assessment- Assessing risk- Persecution- Developments in the understanding of vulnerability- Exclusion for wrongdoing, for access to rights akin to nationality, and for non-UNHCR protection - Cessation of status- Third country cases- Procedures This title is included in Bloomsbury Professional's Immigration and Nationality Law online service.

"This book should be on every publisher's shelf" The BooksellerClark’s Publishing Agreements has long been the ‘must have’ legal resource for the publishing industry. This comprehensive book provides 25 model agreements, from author agreements to merchandising rights to online licensing to e-book distribution to text and data mining.Whether you are an experienced drafter of publishing agreements, or new to the industry, Clark's Publishing Agreements: A Book of Precedents will prove invaluable in ensuring that your publishing agreements are expertly and effectively drafted.For the Eleventh Edition, all the precedents, explanatory notes and appendices have been thoroughly revised to take account of the latest developments including:- Precedent for a social media influencer- New precedent on Open Access book author agreements- Coverage of audio deals, including arrangements with narrators- Electronic download of the precedents for you to adapt and use in your contractsThis new edition will appeal to the legal practitioner market, copyright practitioners, general IP practitioners, media law practitioners, in-house legal market, publishing houses, and literary agents.

Water pollution law is the most developed of the pollution control systems. This title contains a comprehensive account of water and waste legislation plus a detailed interpretation of the relevant statutory provisions and associated case law.This book includes:- A detailed interpretation of the relevant statutory provisions and associated case law- The impact of Brexit on current regulations- Discussions surrounding UK desalination plants, end of life vehicles and nature conservation- The changes in international regulations and the impact that this has on UK water and waste regulation- The regulation of water quality standards, water pollution control, fisheries, navigation, flood, coastal protection and marine pollution with a wide range of water pollution offencesThe detailed treatment of the issues involved will enable environmental and energy law practitioners to feel confident in what is a complicated area of law.This title is included in Bloomsbury Professional's Environmental Law online service.

Buying and Selling Insolvent Companies and Businesses aims to be a comprehensive guide to its readers, being useful to insolvency practitioners and other professionals involved in insolvency, including lawyers, accountants, company directors and company secretaries. It is also of use to potential investors and their advisers as well as being of interest to students who may wish to specialise in insolvency.The new third edition has been updated to include: - Corporate Insolvency and Governance Act 2020 which brought in a new moratorium procedure and restructuring plan as permanent measures in response to COVID-19- the impact of Brexit on insolvency laws- the impact of the significant rise in the use of company voluntary arrangements- the new Pensions bill, which will have an impact on advisors to insolvent companiesThis title is included in Bloomsbury Professional's Company and Commercial Law and Insolvency Law online services.

This book is a must-read for any aspiring IP lawyer... it is a useful manual with accurate and current information, as and when you need it - The Law Society GazetteProvides up-to-date coverage and analysis of the intellectual property laws applicable to all forms of computer software, placing the law in the context of computer use, examining copyright, database rights, patents, trade marks, design rights and the law of confidence.Updates to the 8th edition include:- a new chapter on Intellectual Property and AI- a number of cases on FRAND licensing in relation to telecommunications standards technologies, including Unwired Planet v Huawei- the effects of Brexit on intellectual property regulations- developments in the EU, US and other jurisdictionsInformation Technology and Intellectual Property Law can either be read from cover to cover as a thorough introduction to the subjects addressed or be used as a very useful starting point for a specialist practitioner faced with a particular problem on a particular case. With this in mind, this book is an essential addition to any IT and IP practitioner's bookshelf, as well as a useful textbook for non-specialists, advanced undergraduates and taught in postgraduate IT and IP courses.This title is also available as part of Bloomsbury Professional's IP & IT online service.

Covers the key issues to consider when exploring if a Family Investment Company is an appropriate vehicle to help with an individuals estate planning.An updated version of the Tax Insight on Family Investment Companies published in 2019. Written by an acknowledged expert in this field, Deborah Clark of Mills and Reeve, this publication explores what makes a company a FIC, considers how a company works and the potential ways to make them more bespoke.A Family Investment Company (FIC) is a bespoke vehicle which can be used as an alternative to a family trust. It is a private company whose shareholders are family members. A FIC enables parents to retain control over assets whilst accumulating wealth in a tax efficient manner and facilitating future succession planning.The commentary covers issues on how to fund the structure, what tax issues to watch out for, what rights you might give to the shares and the pros and cons of different choices. It deals with directors’ powers, the use of an unlimited company and issues around privacy and wealth protection. Different structures are explained and their benefits and disadvantages highlighted.The commentary is bought up to to date with the new corporation tax rates and dividend tax rates introduced since the previous edition was published. It also reflects the author's continued practical experience in dealing with clients in this area. New features include:- a new chapter on Estate Planning Benefits- a new chapter on Treatment on Divorce- enhanced coverage of redeemable preference shares in the chapter on share capital- an expanded shareholders agreement chapter to include more information on what should be included in the agreement- a new chapter on share valuations- a new chapter on accounts preparation for Family Investment CompaniesThe guidance given is supplemented by examples and diagrams to helpfully illustrate the concepts described.

This specialist title analyses the approach of the UK tax regime towards intellectual property assets. Following the life-cycle of intellectual property from creation to disposal, the commentary highlights the tax considerations and planning issues for individuals, non-corporate entities and companies. A separate chapter deals with international issues including UK tax residence, transfer pricing and controlled foreign companies.Two new chapters have been added to this edition, one dealing with crypto-assets, and the other providing guidance on dealing with disputes, enquiries and appeals.A large amount of new material is added to reflect changes to the law and practice in this area since the last edition was published in 2016. These include:- changes to the corporate intangible asset regime- expansion of guidance on the patent box to reflect application of new rules from July 2021- changes to the R&D tax relief regime- updated to reflect the post-Brexit world, including international protection, recognition and enforcement of UK and non-UK IP; and the new VAT regime.- new commentary on 'hybrid' IP: domain names and protection via goodwill/passing off- update to the international tax planning to reflect recent tax residence decisions such as Development Securities Plc v HMRC- New case law: - Hull City AFC (Tigers) Ltd v HMRC (image rights)- Thaler v Comptroller General of Patent Trade Marks and Designs (confidentiality - no property in information)- Ingenious (trading v investment- Vaccine Research Limited (trading v investment)The commentary also features a number of new examples and case studies to help illustrate the guidance given.

Now in its 17th Edition, this book has been updated to cover the many significant changes to the tax treatment of UK property in recent years.The book is divided into the four categories of property ownership: property investors; property dealers and developers; trading premises and private residences. Within each category all relevant tax planning areas are outlined chapter by chapter, with reference to legislation and case law.This new edition is updated to include:- Further details in relation to the unified immoveable property regime for non-resident landlords and changes to the rules for overseas corporate landlords of UK property and their tax obligations in respect of UK rental income.- Changes to rules relating to withholding tax on payments of interest and royalties made to EU resident associated companies following Brexit. - Changes to SDLT rates and Multiple Dwellings Relief consultation.- Updates to the capital allowances legislation, including ‘full expensing’ from 1 April 2023 and new rules in respect of capital allowance eligibility for plant and machinery for use primarily within a freeport or investment zone tax site following the UK’s departure from the EU- Changes to the capital gains tax compliance for non-corporate taxpayers disposing of UK land.- Updates to the VAT Option to Tax notification process.- The Construction Industry Scheme (CIS) rules including changes to the CIS penalty regime and HMRC’s increasing powers to amend unsupported CIS deductions on a real time basis.- Details of the domestic reverse charge rules for building work.- Changes to the conditions for Business Asset Disposal Relief.- Changes to Principal Private Residence relief rules, including final exempt period of ownership and lettings relief.- Updates to HMRC’s guidance on what constitutes an unallowable purpose for loan relationship purposesA digital version of this title is available as part of our online tax resources. Contact our sales team to ask about access - onlinesales@bloomsburyprofessional.com

Property, Trusts and Succession provides full coverage of the property, trusts and succession parts of the LLB syllabus in Scottish universities within one convenient volume. The relevant rules of statute and common law are surveyed and frequent examples used, making this a highly practical and accessible text.The fully revised Fifth Edition includes:- Coverage of the Moveable Transactions (Scotland) Act 2023 and its implications for the laws of assignation and rights in security- Consideration of the Trusts and Succession (Scotland) Act 2024, the most significant trusts legislation for over a century- A new chapter on public law and landownership which covers issues such as planning, licensing and environmental law restrictionsWhile aimed primarily at undergraduates, this important title is also a useful source of reference to practitioners seeking an introduction to this area of the law.This title is included in Bloomsbury Professional's Scottish Law Service and Scottish Law Student Service.

This publication provides clear and authoritative guidance on the tax issues surrounding cryptoassets in the United Kingdom. Cryptoassets are a type of digital asset. The most common examples are Bitcoin and Ethereum. HMRC do not consider cryptoassets to be money or that buying or selling them is gambling. This means that, in HMRC's view, profits or gains from buying and selling cryptoassets are taxable.The authors are Ben Lee, Dion Seymour and Zoe Wyatt. Dion is the Crypto and Digital Assets Technical Director at Andersen. He was formerly the crypto-asset policy and product owner at HMRC. As well as advisory work in this area, he also speaks regularly on this subject. His co-author is Zoe Wyatt, Partner and Head of Crypto and Digital Assets, also at Andersen.This is an evolving area in the UK and globally. It can be challenging for advisors dealing with business and individual clients to keep up with the pace of technical developments and the tax implications. The book helps readers understand HMRC's view by providing clear and practical guidance on the technology (including clear definitions of the technical terms), and the tax impact, including relevant case law. The commentary is enhanced by the inclusion of numerous examples as well as illustrative flowcharts and diagrams.The book also outlines the compliance requirements including self assessment returns and penalties. The OECD regime will also be covered. This book is be an authoritative and valuable tool for any advisors looking into this area for the first time.

With cyber security law being increasingly contentious, organisations require expert assistance to operationalise matters and uphold a necessarily robust security framework. Invaluable for legal practitioners and organisations, this comprehensive text covers both the law and its practical application, helping to ensure that advisers and organisations have effective policies and procedures in place to deal with cyber security. Topics covered range from privacy and security in the workplace and built environment, to social media and cyber security, and international law and interaction between states. Revised and updated, the Second Edition also benefits readers with coverage of new topics including:- The legal risks of generative AI- Cyber security disputes- Data architecture- Social media and cyber security - Non-fungible tokens (‘NFTs’) as legal property- Cyber security checklist and triageIn addition to contributions from leading international experts, the book also features in-depth reports from industry specialists. Additional context is provided through insights into how the law is developed outside the regulatory frameworks, case law and the role of professional and industry standards for security.This title is included in Bloomsbury Professional's Cyber Law online service.

MacQueen and Thomson on Contract Law in Scotland provides a comprehensive introduction to the principles of the Scots law of contract.The Sixth Edition has been fully revised to include:- Updated content covering assignation in light of Part 1 of the Moveable Transactions (Scotland) Act 2023- The impact of the Covid pandemic on contract law in Scotland- Updated content on illegality, with recent examples of contracts illegal by statute or at common law- Discussion of relational contracts and good faithThis practical text:- Illustrates the different types of contractual situations and examines the formation, performance and enforcement of contracts- Includes examples of typical contract clauses and treats remedies in detail- Is set in a comparative context and discusses the problems of cross-border and international contracts- Explains the underlying principles of contract lawWritten in a clear, well-structured style, with diagrams to illustrate complex situations, it is the leading introductory text to contract law in Scotland for students and legal practitioners.This title is included in Bloomsbury Professional's Scottish Law Service.

This essential guide sets out the core legal and procedural issues for developing principled litigation and compliance strategies in human trafficking and modern slavery cases. Bridging disciplines and jurisdictions, it draws on domestic, European, and international frameworks, warning against siloed approaches and advocating cohesive, lawful decision-making.The codification of slavery, forced labour, servitude, and trafficking is analysed in depth, with clear explanations of how reforms, including the Modern Slavery Act 2015, Nationality and Borders Act 2022, and Illegal Migration Act 2023, reshape UK law and its relationship with international standards, including evolving ICC jurisprudence. Positive obligations under Article 4 ECHR run throughout, with expert analysis of key developments such as VCL v UK, Begum v SSHD, World Uyghur Congress v NCA and R v Webb & Somerset How.The Third Edition expands coverage with new chapters on supply chain accountability, transnational corporate remedies, and trauma informed practice. It incorporates novel scholarship and offers practical tools for practitioners and judges managing cases involving victims of exploitation, whether as victims or defendants. Step-by-step guidance includes jury directions, routes to verdict, and identifying victims of trafficking and modern slavery, a frequent point of appellate criticism. Recognised as the practitioner’s ‘bible’, it remains the definitive single-source reference for this complex and evolving field. This title is included in Bloomsbury Professional's Immigration and Nationality Law online service.

Written in a straightforward, modern style and providing a comprehensive set of trust precedents this book is a value-adding reference work on key areas of trust law for private client practitioners. Containing a detailed discussion of administrative provisions, some of which are not generally dealt with in conventional textbooks on English trust law, it provides answers (with appropriate reasons and authority, where available) to a number of important questions for practitioners, such as: Are forfeiture clauses valid, and do automatic flee clauses work? How should a drafter provide for the trust's proper purpose, andwould STAR trusts be recognised in other jurisdictions? How can one validly restrict a beneficiary's right to information and trust documents, and what indemnities should retiring trustees request from their successors?The Second Edition reflects important new case law (in the Cayman Islands, England and other leading trust jurisdictions), legislative changes, changes to drafting practice and includes fully updated precedents which are also supplied as an accompanying electronic download. The meaning and, where relevant, the source of each provision used in the precedents is explained in the book, with suggested wording for common alternative options, as well as discussions of some common drafting mistakes and traps to avoid.This title is included in Bloomsbury Professional's Banking and Finance Law online service.

Walker and Walker: The Law of Evidence in Scotland is a comprehensive and detailed examination of the law of evidence in the broadest of civil and criminal contexts. The emphasis is upon rigorous examination of the issues affecting all who work with the law of evidence whether in court, chamber practice or legal education.The Sixth Edition has been updated to reflect recent case law and the latest developments in practice including:- Ongoing significant developments in the law of corroboration by distress and res gestae and de recenti statements, notably in Lord Advocate’s References Nos 1, 2 and 3 of 2023- Ongoing significant developments in the Moorov doctrine, including the decision in Duthie v HM Advocate 2021 JC 207- Legal professional privilege and purported statutory overrides, as in Scottish Legal Complaints Commission v Murray 2023 SC 10.This title remains the leading authority on the law of evidence in Scotland and is an essential companion for criminal lawyers, advocates, judges and students.This title is included in Bloomsbury Professional's Scottish Law, Scots Law Student online services, and the Criminal Law module of Scots Law Online.