Paye P45 Form Tax Questions and New Employee P45 Forms

1. A new employer should ask a new employee to copmplete a P46 form if that employee does not have a P45. The P46 form is used to obtain the employee details and should be sent to the local PAYE tax office on the date employment starts. If the employee has ticked box A or B the employer can retain the P46 until the new employee earnings reach the lower earnings limit. 2. P45 forms are in four parts, part 1 is retained by the issuing employer and the employee retains part 1 A and should hand parts 2 and 3 to the new employer. The new employer cannot use the P45 tax details unless both parts are handed over. If either part 2 or 3 of the P45 form is missing then the employee must be asked to complete the Inland Revenue P46 form. 3. The employer retains part 2 and enters details of the employee and previous earnings, tax deducted and tax code into the PAYE records. Part 3 is sent to the PAYE tax office 4. A new employee may hand an employer two P45 forms in which case send both part 3 to the PAYE tax office and use the P45 tax form showing the highest earnings for the PAYE records. If the employer is uncertain contact the PAYE tax office for advice. 5. HMRC tax office issue a P6 form after receiiving the P46 form which advises the employer which tax code is to be used. If the employee produces a P45 late but received prior to receiving the P6 from HMRC an employer should use the tax code, earnings and tax paid to date as shown on the P45, providing the form contains a leaving date in the current financial year. If the P6 form has already been received from the tax office then the P45 is irrelevant, filed and ignored for tax purposes. 6. If there is a time difference between the leaving date and new start date the first pay date may result in a tax refund. It is important to check previous income tax deducted was correct. The employer should ask the new employee for details of earnings since the P45 leaving date, for example, the employee may have been registered unemployed and received payments which would affect the tax refund and the social services would be issuing an updated P45...

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Patent Law Basics For The Non-practitioner – Part II Of IV: UTILITY PATENTS

*This article is for non-practitioners seeking to familiarize themselves with the basics of patent types and patentability requirements. This article is Part II of a four part series. Parts III and IV will follow in biweekly installments, and will address Design Patents and Plant Patents, respectively. Utility patents are the most common type of patent, and they’re what laypersons are usually referring to when using the word “patent.” For an invention to be patented, an item must fulfill three conditions: 1) it must possess utility, 2) it must be novel, and 3) it must be non-obvious. Thomas & Betts v. Panduit Corp. 138 F.3d 277, 283 (1998); see generally Kewanee Oil Co. v. Bicron Corp., 416 U.S. 470, 480 (1974). Those inventions meeting such conditions are granted patent protection, which gives the inventor a twenty year monopoly on the manufacture or exploitation of the device. Id. The Utility Requirement: Of the three requirements of patentability, the utility requirement is the lowest bar and is easily met. For the most part, utility is used to prevent the patenting of inoperative devices such as perpetual motion machines (i.e.: a machine that continues to move indefinitely without being driven or aided by an external source of energy). In making a rejection based on lack of utility, the examiner will, whenever possible, provide documentary evidence to support the finding. MPEP Section 2107(II)(C). If documentary evidence is not available, the examiner will explain with specificity the scientific basis for his or her factual conclusions. Id. Specifically, the USPTO’s Manuel of Patent Examining Procedure (the “MPEP”) requires that a patent application express a specific and substantial utility. MPEP Section 2107(II)(B)(1)(i). This MPEP excludes “throw-away,” “insubstantial,” or “nonspecific” utilities. For instance, claiming that a complex invention is useful as landfill will not satisfy the utility requirement. Id. However, if the applicant asserts that the claimed invention is useful for any particular practical purpose (i.e.: that the claimed invention has a “specific and substantial utility”), and the assertion would be considered credible by a person of ordinary skill in the art, the examiner must find that the utility requirement has been met. MPEP Section 2107(II)(B)(1). Furthermore, even in the absence of such an assertion, if at any time during the examination it becomes readily apparent that the claimed invention has a well-established utility, the examiner must find that the utility requirement has been met. MPEP Section 2107(II)(A)(3). An...

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Insurance – The Meaning Of Faulthy And Defective – Part Ii

It is worth looking at the judgment of Windeyer J as he draws a distinction between the word “fault” as something blameworthy or “fault” as the word is used in the particular clause as being a description of an inanimate thing; and the use of the word “faulty” in that sense means defective, namely, bad in any respect not fit for the use intended. He contrasts this, however, with the exclusion relating to faulty workmanship which he takes to be a reference to fault or something done wrong on the part of the workman. He continues by saying that if the words had been “faulty designing” then the two phrases would have been comparable. This analysis was accepted by the Court of Appeal in Hitchins (Hatfield) Ltd. v. Prudential Assurance Co. Ltd. [1991] 2 Lloyd’s Rep 580. It was held that the phrase “defect in design” did not require negligence although “defectively designed” did require proof of negligence to enable the insurer to rely on the exclusion. In Kiev Construction Ltd. v. Royal Insurance (UK) Ltd. & Ors.9 30 Con. LR 45, the assured made a claim for damage to temporary piles constructed in the course of building works at the nuclear power generating station at Sizewell B. The claim was made pursuant to a single site construction all risk policy. The policy excluded “works … defective in material workmanship, design or plan…” The court held that, in the circumstances, there had been no negligent workmanship in that the damage was most probably caused by unusual ground conditions not readily foreseeable, although it was recognised with the benefit of hindsight that the work could have been carried out differently. https://drive.google.com/file/d/103eV203F0YjVQOuccFvKo5uCPXHmJ1ZG/view?usp=sharing...

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Enforcement of Foreign Judgments in Belize

Executive Summary – We advise our clients who have asset protection issues to use a Belize Trust. The assets of a Belize Trust are immune from the decisions of a foreign court. This includes, bankruptcy courts, family courts, civil judgements and fraudulent conveyance allegations. Anything the foreign (Non Belize) court does is irrelevant when it comes to Belize Trust Assets contained in Belize. The catch all that lawyers like to use is the fraudulent conveyance allegation. They sometimes get the home country court to make a ruling that there was a fraudulent conveyance. Any order, decision, ruling, etc. from a foreign court is a big zero when it comes to the Belize Trust in that it has no legal value concerning Belize Trust assets. When one opens a bank account in Belize using a Belize Trust the banks tend to force issues regarding trust paper work to weaken the trust. So we do not have the Belize Trust open the bank account to preserve the privacy and asset protection value of the trust. What we do is use a Belize Corporation or other corporation from another country to open the bank account. The shares of the corporation are then titled to the Belize Trust and this is documented. This makes the corporation and corporate bank account property of the Belize Trust and thus immune from the decisions of a foreign court. Any such judgments from a foreign court cannot be domesticated or enforced in Belize against Belize Trust Assets. This is the only Trust that has this provision. No other trusts have a statutory exemption against fraudulent conveyance allegations. We will review some conditions for collecting a foreign judgement if the assets are not owned by a Belize Trust, just a regular corporation. If the assets are owned by a Belize Trust they are safe so there is nothing further to talk about. Belize Corporation Bank Accounts – One needs to remember that a personal judgment is not a judgment against a corporation. These offshore corporations legally in the eyes of the law have their own separate liabilities and assets. They are separate and distinct judicial persons. Just because you own the stock, it does not mean your debts transfer to the corporation. The ownership of these anonymous bearer share corporations is not recorded in any public registry or database. It is not easy for a creditor or financial enemy...

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Definition And Use Of Tort Law

Simply put torts are civil laws that recognize personal wrongs which answer to a charge of law as grounds for accountability or lawsuit. These are wrongs that have resulted in personal injury or harm and are grounds for seeking a claim of compensation by the injured party. Some torts are civil crimes which are punishable by imprisonment but the main reason of tort law is to provide a way to be compensated or get relief for damages inflected and to discourage any one else from committing the same harmful violations. The person who was injured may sue for an injunction to halt the damaging conduct or for monetary compensation for damages encountered. There are several types of damages an injured party may make claim and receive compensation from, such as : loss of wage capacity, pain and suffering, undue mental duress, and reasonable medical expenses. Claims can include both present and future expected losses. Included amongst the most common of torts are: trespass, assault, battery, negligence, product liability, and intentional infliction of emotional distress (harassment). Torts also fall into three general categories: 1.intentional torts (e.g., intentionally harming a person); 2.negligent torts (causing an accident by failing to obey traffic rules); and 3.strict liability torts(e.g., liability for knowingly making and selling defective products Intentional torts are those wrongs which the defendant had knowledge of, or by reason should have known, would occur through their direct involvement, being a part of or intentional lack of action. Negligent torts are when the defendant’s actions are deemed unreasonably unsafe. Strict liability wrongs don’t depend on how little the defendant’s sense of responsibility was, but is established after the fact, when a particular action causes damage. A person may operate in a unreasonable manner but is not subject to tort until a claim to cease and desist or call for compensation is made. Tort law is derived through common law Judges and enacted into state law by legislatures which enact statutory law. General Principle Torts (1) Any one who invades the privacy rights of another is subject to liability payment for any resulting damage to the interests of the person who was harmed. Privacy invasion is explained by: (a) unreasonable intrusion upon the seclusion of another, or (b) identity theft, appropriation of the other’s name or likeness, or (c) Malicious, false or unreasonable publicity given to other person’s private life, or (d) publicity of an...

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