Attribution Definition

GLOSSARY

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What does Attribution mean?

The process of apportionment of the liability for remediation action between different liability groups.

Attribution occurs where one remediation action is referable to two or more significant pollutant linkages (ie it is a 'shared action'). This can occur either where both linkages require the same action (that is, it is a 'common action') or where a particular action is part of the best combined remediation scheme for two or more linkages (that is, it is a collective action).

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Ownership and issues regarding copyright works created at home—checklist

Ownership and issues regarding copyright works created at home—checklist Employees and contractors are increasingly working more from home. This has resulted in an increase in content being created at home and posted or shared online, for example by teachers to share with their pupils via video communications. When content is created at home in these circumstances, the ownership of IP rights, use of third-party material and infringement of third-party rights should be considered. For further information on issues raised by this Checklist, see Practice Notes: • Copyright—protectable works • Copyright—authorship and ownership • Copyright & associated rights—overview • Copyright infringement • Copyright—secondary infringement • Copyright infringement—remedies • Copyright—permitted acts and defences • Joint ownership of intellectual property rights The third column can be used to record observations or comments as the Checklist is worked through. Checklist Further information Notes (if any) Copyright origination ☐ Identify the copyright work. Copyright is an unregistered right—it comes into being automatically on the creation of a qualifying work.The main categories of ‘work’ are:—literary,...

Undertakings for Collective Investment in Transferable Securities—timeline [Archived]

Undertakings for Collective Investment in Transferable Securities—timeline [Archived] ARCHIVED: This Practice Note is archived and is no longer maintained. UCITS stands for undertakings for collective investment in transferable securities. The term originates from Directive (EC) 85/611 on the coordination of laws, regulations and administrative provisions relating to undertakings for collective investment in transferable securities (the Original UCITS Directive) which was adopted in 1985. The aim of the Original UCITS Directive was to create a single market for open-ended retail investment funds which afforded enhanced protection for investors. The UCITS rules have been revised a number of times, with the introduction of the Management Company Directive 2001/107/EU adopted in 2002 and the Product Directive 2001/108/EU implemented in 2005 (together known as UCITS III), the implementation in 2011 of Directive 2009/65/EC (the UCITS Directive, also known as UCITS IV) which repealed and replaced the Original UCITS Directive, and Directive 2014/91/EU (UCITS V) which was transposed into national law on 18 March 2016. Date Source Document Description 2026 31 December 2026 HMT and...

Contaminated land—who may be liable?

Who may be liable?Anyone who is an 'appropriate person' may be liable for remediation of contaminated land under Part IIA of the Environmental Protection Act 1990 (EPA 1990). An 'appropriate person' is any:•person who causes or knowingly permits contaminating substances to be in, on or under the land in question (Class A), or•owner or occupier of contaminated land, but only where a Class A person cannot be found (Class B)See Practice Note: Contaminated land—identifying Class A and B appropriate persons.Where contaminated land is identified, the enforcing authority must serve a remediation notice on each 'appropriate person' specifying what they must do by way of remediation. Where there are two or more appropriate persons, liability is apportioned between the parties in accordance with the statutory guidance—see Practice Note: Contaminated land—process for determining liability.Where there is no appropriate person, the enforcing authority will need to determine who should pay for remediation. In most cases, the costs of an orphan linkage will be borne by the public purse—see Practice Note: Contaminated land—orphan linkages.According...

Will interpretation—property passing on death

Will interpretation—property passing on death Rules relating to the construction of Wills have developed over many years and those surrounding the interpretation of dispositions were quite unclear due to the differing rules relating to personalty and realty. This was changed by the statutory effect of the Administration of Justice Act 1982 (AJA 1982). The case of Marley v Rawlings confirmed that the modern approach is to ascertain the testator’s intention from their words. While no longer as definitive as they were previously, many of the previous rules remain a helpful starting point. On the basis of the caselaw in this area, practitioners are advised to use only precedents that are in common usage and not to depart from them without careful consideration. References to property in a Will speak from the date of death A reference to real and/or personal property (for a discussion of real and personal estate, see Practice Note: Devolution of assets and the need for a grant) in a Will speaks from the...

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Executive service agreement

Executive service agreement This Agreement is made on [date] Parties 1 [Name of company], a company incorporated in England with registered number [number] whose registered office is at [address] (the Company); and 2 [Name of employee], of [address] (you). The parties agree: 1 Definitions and interpretation 1.1 In this Agreement the following expressions will, unless the context otherwise requires, have the meanings set opposite them: Basic Salary • the meaning given to it in Clause 8.1; [Board • [the directors of the Company present at a meeting (i) of directors of the Company or (ii) of a duly appointed committee of directors of the Company[, such meeting to be convened and quorate in accordance with the articles of association of the Company and the Companies Act 2006] OR the directors of the Company present at a meeting of directors of the Company[, such meeting to be convened and quorate in accordance with the articles of association of the Company and the Companies Act 2006] ];]...

Corporate criminal liability—risk management plan

Corporate criminal liability—risk management plan This corporate criminal liability risk management plan records the steps we have taken in planning and implementing appropriate measures to manage corporate criminal liability risks in [insert organisation name]. It covers six key areas: —risk assessment; —risk-based measures; —top-level commitment; —due diligence; —communication and training; and —monitoring and review. 1 Risk assessment Conduct a risk assessment. Action Comment □ Identify senior managers and the scope of their authority. [Insert any comments you may have in relation to this action point] □ Review governance processes. [Insert any comments you may have in relation to this action point] □ Consider the offences covered by corporate criminal liability provisions. [Insert any comments you may have in relation to this action point] □ Assess day-to-day operational risk considerations, eg around senior management recruitment. [Insert any comments you may have in relation to this action point] [□ Consider risks associated with international operations, eg do we have a working knowledge of how corporate criminal liability is regarded in jurisdictions...

Dive into our 13 Precedents related to Attribution

What are non-fungible tokens (NFTs)?

What are non-fungible tokens (NFTs)? What is an NFT? A non-fungible token or ‘NFT’ is a unit of data, which certifies a digital asset as being unique. NFTs are stored on the blockchain, providing the NFT’s owner with traceable proof of ownership. See Practice Note: Blockchain—key legal and regulatory issues. Each individual NFT is inherently unique and irreplaceable and can, in some instances, be worth a considerable sum. It may be useful to conceptualise NFTs as digital collectables, much like any tangible piece of original art. Cryptocurrencies such as Bitcoin and Ethereum are fungible, and therefore mutually interchangeable just as traditional currency. In contrast, each non-fungible token has a unique set of characteristics and cannot be exchanged like for like. NFTs can be used to represent a wide range of digital assets to include audiovisual files, photographs, music recordings, GIFs, documents, and memes. NFTs were first used in 2014 and gained some mainstream attention in 2017. By mid 2021, there has been a significant increase in awareness...

Can a company have moral rights?

Can a company have moral rights? Moral rights The Berne Convention art 6 bis states that, independently of the author's economic rights, and even after the transfer of the said rights, the author shall have the right to claim authorship of the work, and object to any distortion, mutilation or other modification of, or other derogatory action in relation to, his/her own work, that would be prejudicial to his/her honour or reputation. Moral rights are therefore personal to the author. Sections 77–79 of the Copyright, Designs and Patents Act 1988 (CDPA 1988), provide that the authors of copyright literary, dramatic, musical or artistic works and the directors of copyright film works have the right: • to be identified as author or director (the right of paternity) • to object to derogatory treatment of work (the right of integrity), and • not to have work falsely attributed to them as author or director Exercising moral rights For further detail on exercising moral rights, see Practice Note: Moral...

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Tax weekly highlights—12 December 2024

This week's edition of Tax weekly highlights includes: (1) key announcements from the draft Welsh Budget 2025–26, (2) analysis of the Court of Appeal’s decision in Axa Sun Life plc v HMRC, and (3) the UT’s decision in HMRC v Colchester Institute Corporation.

Council must reconsider appellant’s application for cohabiting partner’s pension (Thomas v Southwark Council)

Pensions analysis: This case concerns an appeal against the Pensions Ombudsman’s decision (CAS-92836-R6B0, February 2024) not to uphold a complaint by the appellant in relation to his application for a cohabiting partner’s pension. The appeal was allowed on the basis that the respondent did not appear to have applied the correct test of financial dependency or interdependency. There was also a question as to whether business expenses could be taken into account when determining financial dependency. Written by Max Ballad, legal director at Freeths LLP.

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