eBulletins

In the wake of increases to the top rate of tax, changes to the pension rules and the taxation of non-UK domiciled individuals, the question of whether to leave the UK has been on the minds of many wealthy residents.

For those who are easily excited by advertising matters, there was an announcement a few months ago that caught our attention. The word was out that the remit of the ASA and the Advertising Codes would soon be extended to cover website content and editorial, rather than just obvious paid for advertising. STOP PRESS: The ASA has announced that the extension will take effect from 1 March 2011.

Our Intellectual Property Practice provides an update on the latest IP cases and other developments in intellectual property law.

Kelly Brook has been busy this month. She has declared August 2010 to be her "naked month". And indeed it is. Her Playboy centrefold will be published, she is captured, naked, in a photo shoot for Love Magazine also out this month, her new movie Piranha 3D will premiere (in which she has a terrifying, naked, encounter with a piranha) and she has appeared naked in an ad which has been unveiled in Battersea.

The recent case of Charles v Fraser has again highlighted the binding effect of carefully drafted mutual Wills.

Read about recent developments and cases in the legal world of sports and sponsorship and find out what the Sports and Sponsorship Groups at Harbottle & Lewis have been working on in recent months.

The Court of Appeal handed down a ground breaking judgment removing the protection to divorcing parties regarding the discovery and use of documents in financial proceedings.

The Charity Commission has begun to publish sector-specific guidance (and assessment reports) on satisfying the public benefit requirement.

Spectrum will shortly become available for the development of next generation mobile services in the UK. It will include some of the spectrum which was previously used for television broadcasting and which is being released as a result of digital switchover and also the so-called 3G expansion band.

The UK law on residence is notoriously convoluted and complex, largely due to the lack of one definitive statutory test. Furthermore, from 6 April 2009, the taxpayer cannot rely on the official guidance issued by HMRC (now known as "HMRC6") in court.

Following our note in February, the Supreme Court has overturned the Court of Appeal's decision in RTS Flexible Systems Limited v Molkerei Alois Müller Gmbh & Co KG and decided that a contract did exist. However, parties should still take care.

A pre-nuptial agreement is a difficult thing to raise with your spouse to be. But given that two in three marriages end in divorce, should we be burying our heads in the sand, or planning for that possibility?

In the recent case of Shell Egypt West Manzala GMBH v Centurion Petroleum Corporation, the Court considered a party's right to terminate a contract in accordance with its terms and suggested that, for the avoidance of doubt, a party may rely on alternative termination rights.

PRS for Music has now begun its 12-week long consultation process for what it hopes will lead to a revamped Tariff LP.

George Osborne delivered the new Coalition Government's eagerly awaited Emergency Budget this afternoon. No doubt more detail and reaction will emerge over the days and weeks ahead but this bulletin summarises the initial headline implications of the Emergency Budget for businesses and high net worth individuals.

Glen Atchison and David Scott summarise what they expect to be the most likely changes resulting from the Emergency Budget in 2010.

Last month the Bribery Bill received Royal Assent and is expected to come into force as the Bribery Act 2010 later this year. The Act came about partly as a response to international criticism about the weakness of the UK's anti-corruption legislation.

Protecting fashion brands online
Grey goods - brand owners remain protected
Recent case illustrates the pitfalls of exclusive licensing agreements
Counterfeit Fashion - good news and bad news

Since the introduction of the Finance Act 1986, HMRC has sought to tax non-resident, non-domiciled athletes competing in the UK both on the earnings they make while they are in the UK as well as on a proportion of their global endorsement income. The theory behind this decision is that a proportion of athletes' endorsement income can be directly linked to their performance in competitions held in the UK.

Read about recent developments and cases in the legal world of sports and sponsorship and find out what the Sports and Sponsorship Groups at Harbottle & Lewis have been working on in recent months.

Providers of on-demand programme services must complete and send a notification form to the new regulator, ATVOD, on or before 29 April. There are penalties for non-compliance.

This is an update on the new legislation permitting product placement in UK broadcast television. It comes into force on 16 April. It gives effect to what Ben Bradshaw announced in February but there are some unexpected features which we describe in this note.

Read about recent developments and cases in the legal world of sports and sponsorship and find out what the Sports and Sponsorship Groups at Harbottle & Lewis have been working on in recent months.

Read about recent developments and cases in the legal world of sports and sponsorship and find out what the Sports and Sponsorship Groups at Harbottle & Lewis have been working on in recent months.

Read about recent developments and cases in the legal world of sports and sponsorship and find out what the Sports and Sponsorship Groups at Harbottle & Lewis have been working on in recent months.