Taxation in UK Essay Example | Topics and Well Written Essays - 3000 words

Tax assessment in UK - Essay Example The paper tells that the Largest wellspring of income assortment for government is annual expense. Everybody in the nation has an annual assessment individual stipend beneath which he doesn't need to pay charge in a specific expense year. For individuals maturing underneath 65 years have an expense remittance of  £6,475 in 2010-11. Be that as it may, in June 2010, this figure has been expanded by  £1,000 by the Chancellor in this way the assessment individual remittance is  £7,475. In the event that anybody has a salary underneath the annual assessment individual remittance, he should cover any duty in any case on the off chance that the profit of an individual is over the expense stipend, at that point he should pay as indicated by his income over this level. There are diverse duty groups and each assessment band has an alternate expense rate. Enterprise charge alludes to the duty on the benefits made by the associations in United Kingdom alongside benefits made by perpetual f oundations of organizations possessed by non-UK inhabitants just as affiliations exchanging European Union. Assortment of corporate expense is the fourth biggest wellspring of income assortment of government. Before April 1965, both the corporate assessment rate and individual expense rate were charged at a similar rate however companies should pay an extra benefit charge. Be that as it may, with the progression of time, there have been a few changes to the corporate expense and since 1997, the laws have altered a few times and now the assessment paces of organizations and people have changed. (Assessment Law Rewrite). Schedule year is a time of a year starting from the beginning of January and completion on 31st December though then again, financial year is a time of 12 successive months finishing on a day ago of any month aside from December (Tax Years). In United Kingdom, government money related year is a time of a year from April 1 to March 31. Partnerships are permitted to rec eive any year for their bookkeeping reason anyway any adjustments in the expense rate, the assessment is charged based on government’s monetary year (Introduction to Corporation Tax). Available and Tax Rate An individual acquires salary from various sources. A portion of these sources are available while some salary is charge deductable. A portion of the sources from where an individual wins is pay, benefit from any business, lease salary, profit pay, pay on credit or any security including bonds and so on. Then again, the pay of organizations is the benefits. Available groups and duty rate for the year 2011 †2012 is as per the following: Taxable salary Rate of assessment 0 - ?2,560 10 percent (beginning rate for savingsâ only) 0 - ?35,000 20 percent (fundamental rate) ?35,001 - ?150,000 40 percent (higher rate) Over ?150,000 50 percent (extra rate) (Source: Income charge rates) Relevant Tax period Tax period is the time of a year where the individual wins pay from vari ous sources and on the off chance that every one of these sources aggregate to more than individual expense recompense, at that point he should settle charge. significance of immediate and backhanded expenses Direct and circuitous duties are significant for each legislature as duty assortment is one of the primary wellsprings of the administration to gather incomes. Direct expense is characterized as the duty that an individual pays straightforwardly to the legislature and this sort of assessment is legitimately forced on the individual or the association by the administration. Then again, aberrant duty can have various structures like deals charge, esteem included expense (VAT), or products or administration charge (GST) and circuitous assessment is gathered by another gathering or a middle person. The go-between at first takes the weight of this sort of duty and thereafter takes the measure of expense from the legislature by filling an assessment form, along these lines the assess ment is paid in the end to the administration through another gathering. In this way, aberrant duty is by implication gathered by the administration however with the inclusion of a middle person. Contrasts between Direct Tax and Indirect Tax Direct Tax Direct

The Labor Supply and China Economics Term Paper

The Labor Supply and China Economics - Term Paper Example This paper will talk about work flexibly in China. It will feature the idea of wages and work in the Chinese economy and the results of human asset improvement. Conversation Wages and Employment in the Chinese Economy The monetary changes that China has encountered as of late are portrayed by the alteration of compensation and work by private undertakings so as to augment benefits. The administration controls the wages and work of the endeavors that are possessed by the state. This is trying to improve the nature of the pay for the laborers and to control swelling. The legislature accomplishes this through setting a pay roof for every undertaking. The wages of the ventures that are better performing are controlled carefully (Chow 53). Regardless of the exacting guideline of the wages and work for these endeavors in China, the organizations have some effect on the compensation and business. The assurance of compensation and business resembles a haggling procedure with the government d isability and work authority assuming a tremendous job. All the while, the administration means to bring down compensation and higher work while the undertakings target arriving at colossal benefits (Chow 53). Aggregate Bargaining and Its Effects on the Wages and Employment Collective bartering has been utilized in numerous economies as a methods for controlling wages and work conditions. This instrument has been utilized in China to address the issue of diminishing work flexibly, which needs quick consideration. It has become the most significant wellspring of procedures for the guideline of conditions identifying with wages and work in nations, for example, China. The inclusion of the bartering understandings is extremely high in China with the open area seeing the inclusion of all the breadwinners in all occupations. The private segment has a lower inclusion of the aggregate concurrences with this inclusion differing essentially between different branches and worker classes. The restorative bartering understandings contain complete guidelines for the relationship of the work with the consideration of perspectives that are directed in different nations through the constitution or different rules. Worker's guilds are vital in the accomplishment of the aggregate bartering understandings as their significance isn't constrained to the foundation of conditions in the business and pay parts yet they are likewise significant in application and management of law in the organizations. Workers are probably not going to understand their legally binding rights without help from the worker's guilds (Li and Zax 3). In China, the aggregate bartering understandings turned into the primary type of guideline for wages and work in the twentieth century with the principal understandings offering value records for different sorts of work. These understandings turned out to be increasingly complete later as they enveloped decides that included time as well as work rules, work tim e, opportunity of affiliation and harmony commitments. The aggregate dealing understandings were from the outset finished up at the nearby premise, which secured restricted ventures. During this period, the aggregate dealing idea had not been incorporated into China’s lawful framework. Consequently, people didn't know about the legitimate status and impacts of such understandings (Ni, Wang and Yao 19). Macroeconomic Outcomes of Human Resource Development

What Re-Reading 50 Books in a Hurry Taught Me About Reading Slowly

What Re-Reading 50 Books in a Hurry Taught Me About Reading Slowly This is a guest post by our current Rioter in Residence, Kevin Smokler. Kevin  is the author of the essay collection  Practical Classics: 50 Reasons to Reread 50 Books you Haven’t Touched Since High School  (available now from Prometheus Books) and the editor of  Bookmark Now: Writing in Unreaderly Times, A San Francisco Chronicle Notable Book of 2005. His work has appeared in the LA Times, Fast Company, Paid Content, The San Francisco Chronicle, Publishers Weekly and on National Public Radio. Follow him on  Twitter  @weegee. Far and away, the question I get asked the most about my project to spend a year rereading books I was assigned in high school is How? Politeness keeps too many people from asking Why? What has thus far been code for Why didnt MY favorite book from high school make your list? But everyone with a paper castle of books threatening to turn their home into a fire hazard would like to know how? How did you read 50 classics in 10 months? Answer: Not ideally. Its the only bit of sadness I have about this project, which I once described to my friend Patrick as 100% positive concentrate. Kool-Aid, no water. I didnt want to stand in judgement of high school books. I didnt want to arbitrate what you should or should not be reading. And I certainly didnt want my endorsement of reconsidering classics to be seen as a rebuke in the form of .because watching television or checking Facebook is turning you into a drooling stupidhead with the attention span of a slot machine. But I wished I had more time. I had to read 50 books in 10 months. That meant not only making some tough choices, but writing Practical Classics in the exact opposite way from what it offers: An invitation to slow down, to savor, to treat books as a luxurious feast instead of a handful of peanuts horked down while running out the door. To say that, ideally, the act of reading should be a reminder that we actually have more time than we think. Practical Classics had to be finished, snout to tail, in 10 months. That meant no hefty books (Middlemarch, Moby-Dick) no matter how much I wanted to read them, no books whose density made reading them like swimming in peanut butter (hello, the brilliant, maddening Mr. Nabokov. Hello, Mr. Chekov with your 9 dozen unpronouncable Russian-named characters). Out of fear of not finishing on time, I even had to cheat once or twice and move into the queue books I had reread many times already and therefore knew by heart. All of which left me slightly guilty, but thats just the way books are made. You get an assignment and a deadline, and you write to meet your deadline. It may actually take longer, or you can flitter-flatter around and make excuses for why its taking longer. I being Kevin Smokler, who has yet to win a Pulitzer, get tenure at Yale, or invent a boy wizard, did not conclude that flitter-flattering was in my best interests. But now that Practical Classics is real, Im softening a little on flitter and her twin brother flatter. I, like you, have a baby elephant-sized stack of books next to my side of the bed, everything I wanted to read during the 10 months I had to stay focused on reading the 50 classics Id assigned myself. I want to get to everything in that stack. I also, despite the pressures of time and self-doubt, had so much fun rereading classics that Id like to go back and read some more. Imagining that turns that baby elephant into an entire zoo. We all know this is the fate of every reader: Too many great books, not enough time. And thats a good thing. I dont want to be around the day I dust off my hands and say, Well I guess theres no more to read. That isnt any different than the day I dust off my hands and say, Well I guess thats it for sunsets, and hugs, and joyous laughter. Whats next? At war with sinking in and deeply enjoying reading is not the number of books out there but our pathological delusion that we will someday finish them all. We will not, and we know this. But our entire system of culture consumption is set out around queueslists of books, movies, songs, and news articles wed like to remember and get to. Its a great service to have these reminders for what we want to read, listen to, and see. But their very nature creates a completely false urgency that everytime we finish something theres a long line of other somethings waiting, tapping their feet impatiently and saying get on with it. The only answer I have is one you probably already know. That slowing down and taking the time to savor what you read makes it that much better. It wont spin garbage into gold (a lousy book is lousy at any speed) and you will, in aggregate over the course of your life, read less. But it will be the equivalent of having 6 good friends instead of 60 acquaintances whom you would not feel comfortable calling on the day a loved one has died. I couldnt slow down to write this book that I hope encourages slowing down, and that feels a little dishonest to me. So I cant say my example will be most representative. I just have to assume that my advocating reading slower is a premise youll have to choose to accept (or not) on faith. I saw it as a great compliment when my friend Rob said to me, Be sure to tell everyone that Practical Classics will not beep at you, will not insist on a status update or an @reply. It will not text you and ask where you are. It invites you to take some time. Even though I cannot say I followed my own advice in writing it, and probably cant in promoting it. Instead Im banking its message for a little bit later, in the meadow between the two mountains of this book and the next one. Where I will need the time to not feel hurried, to exhale, to read longingly and fully, to be ready for whats next. Ill meet all of you there in time. I know I will. Sign up to Unusual Suspects to receive news and recommendations for mystery/thriller readers.

The Importance Of Perfluorooctanoic Acid ( Pfoa )

In the 1950’s DuPont, an American industrial conglomerate, started producing Teflon at its Washington Works Plant near Parkersburg, WV; a couple of hours southeast of Columbus, Ohio on the Ohio River. Teflon is a non-stick coating commonly found on water-resistant clothing, cookware, among other things. One of the main byproducts of Teflon is perfluorooctanoic acid (PFOA), more commonly known as C8. DuPont s Washington Works plant released C8 into the air as well as the Ohio River until 2001, at which point abnormally high levels of the acid were detected in drinking water supplies throughout the river in Little Hocking, Ohio. The Little Hocking water system consists of five groundwater wells located immediately west (downstream) of the Ohio River and it took approximately 50 years for the C8 released into the Ohio River to reach the well fields. This is because contaminates were transferred via groundwater, which travels much slower than the river’s surface water. How ever, once the C8 had infiltrated the wells, an estimated 70,000 people were exposed to contaminated water. Shortly after the harmful levels of C8 were detected in the well fields, exposure to C8 was linked to cases of kidney cancer, testicular cancer, ulcerative colitis, thyroid disease, pregnancy induced hypertension, and hypercholesterolemia. As a result, in 2005, customers of Little Hocking Water (LHWA) along with five other rural water systems (Lubeck Public Service District, West Virginia; City ofShow MoreRelated Plastic Pollution and the Effects on Human Health Essay example2464 Words   |  10 Pagesdown and recycled together to make a new product (Cernansky, 2009). This is the reason most municipalities restrict plastic recycling. This issue applies to #1 and #2 plastics along with #5, used for yogurt cups, straws and medicine bottles. The importance of sorting has led to developments of sorting processes. Current processes are limited in their capability to depict certain types of additives in plastic and are expensive to run. This is where bio-plastics have been another issue in sorting. These

The Tutsi And Tutsi People - 843 Words

The Hutu and Tutsi people have been struggling to live together for many years. From 1959 to 1994 the Hutu and Tutsi people of Burundi and Rwanda have been bondaged together by major events that have let to the Burundi and Rwanda Genocides. But there’s more to just the Genocides than what meets the eye. In order to understand what happened in the Rwanda genocide I must talk about Burundi and the Belgian rule. Hutu and Tutsi have lived in the same area for centuries and share the same language, religions, and even clan systems. Hutu and Tutsi have also intermarried for years before these genocides even occurred. For 60 years Burundi was under colonial rule of Germany until WWI when Belgium took control Ruanda-Urundi. This caused the Hutu and Tutsi people great separation because the Belgians created this division between them by choosing which ones would be Hutu and which ones would be Tutsi. Hutu were normally short and stocky, while Tutsi were tall and skinny; Dr. Hadidja Nyiransekuye pointed it out to me that there really is no difference between the Hutu and the Tutsi, you could find some Tusti that were short and stocky and you could find Hutu that were tall and skinny, also they intermarried and had children together so how couldn’t you really tell them apart. The Belgia ns just placed identification cards stating who people were based on what they thought was â€Å"correct† in order to separate an already established country. During the Burundi genocide nearlyShow MoreRelatedRecovery for the Tutsi People in Rwanda758 Words   |  3 Pagesof recovery needed in order for the people of Rwanda to go back to living a somewhat normal life. Some key types of recovery needed were economical, political, social, mental, and demographical. Recovery was not easy for the Tutsi people of Rwanda. Paul Kagame became president in Rwanda in 2000; with the help of Kagame, the Tutsi defeated the Hutu extremists in 1994 (source #1). Economically the recovery process has been somewhat successful for the Tutsi people. The country has outlawed plastic bagsRead MoreAnalysis of Hotel Rwanda directed by George Terry1178 Words   |  5 PagesRwanda where the genocide occurred between people with different tribes. The film by George Terry also shows whether the role played by the international organization which is United Nations (UN) is effective in order to control the conflict that has killed a lot of people and the concern of the world about the incident. The history and relationship between Hutu and Tutsi As we look back to the 14th century of Rwanda, the indigenous people of that region composed of Hutu and anotherRead MoreThe Conflict Of The Rwandan Civil War887 Words   |  4 PagesDelaware, claims that â€Å"In 1992, Rwanda’s population was about 9.2 million with 83 percent Hutu and 17 percent Tutsi. However, half the Tutsi population was in exile† (73.) My claim is that the Rwandan Civil War was a fault line conflict and catalyzed the genocide between the two ethnic groups of the Hutu, and the Tutsi. The Belgian colonial power influence that was left for the Rwandan people, negatively disassociated civilizations, and insinuated the dispute over which ethnicity was superior. TheRead MoreThe Human Right Watch Has Raised Serious Concerns On The Crimes Of Genocide With Fairness890 Words   |  4 PagesCourt’s ability to try the perpetrators of genocide with fairness. The Human Right Watch has criticised the capacity of the Gacaca Court to conduct fair trials for the Hutu genocidaires without state impunity in particular (Tiemessen, 2004). Before the Tutsi-dominated government in Kigali, many human rights experts have raised fundamental concerns on the ability of the Gacaca Court to guarantee fair trials of 130, 000 and genocidaires and suspects (Tiemessen, 2004). Many Hutu genocidaires have deterioratedRead MoreThe Conflict Of The Rwandan Civil War889 Words   |  4 PagesDelaware, claims that â€Å"In 1992, Rwanda’s population was about 9.2 million with 83 percent Hutu and 17 percent Tutsi. However, half the Tutsi population was in exile† (73.) My claim is that the Rwandan Civil War was a fault line conflict and catalyzed the genocide between the two ethnic groups of the Hutu, and the Tutsi. The Belgian colonial power influence that was left for the Rwandan people, negatively disassociated civilizations, and insinuated the dispute over which ethnicity was superior. TheRead MoreThe Rwandan Genocide1188 Words   |  5 Pages(History). The two groups involved, the Hutus and Tutsis, were in a massive conflict after their president was killed. The Hutus brutally killed about 800,000 Tutsis and supporters. This tragic genocide was not stopped by other countries during its peak, leaving the world wondering why. As we commemorate the 20th anniversary of the Rwandan Genocide, it is important to be informed about the tragedy. The way to distinguish the difference between Hutus and Tutsis groups was to know where the Rwanda settlementsRead MoreRwanda And Genocide Of The Twentieth Century1370 Words   |  6 PagesDestexhe, Alain. Rwanda and Genocide in the Twentieth Century. New York, New York: New York University Press: 1995 Argues that the Hutu and Tutsi do not have a deep rooted hatred towards each other-- they shared a language, followed the same traditions, and lived in the same areas. Determines that the root of these tensions was the exaggeration of stereotypes by those in power. Indeed, politicians often played the ethnic card to explain away political difficulties. It was through political playsRead MoreA Look at the Rwandan Genocide Essay1014 Words   |  5 Pages Thousands of people died. The only reason is because they were a different political party. There are terrible economies. People are suffering and have very little hope. Genocide is the only reason. Everything could have been prevented if genocide didn’t exist. The world basically ignored the genocide and pretended like it never happened because they didn’t want to spend the money. Thousands of people could still be alive if the world stepped up at helped the victims of this horrible crime. RwandaRead MoreThe Conflict Between Ethnic Entrepreneurs And Rwanda1441 Words   |  6 Pagesdifferences between distinctive social groups. In Yugoslavia, there were many distinctive groups, but in this essay only three will consistently be mentioned and they are Ustashe, Serbians, and Muslims. In Rwanda, the main two ethnic groups were Hutus and Tutsis. Secondly is coercive apparatus which is a military or police force that provides aid to the state as an aggressive resource to use. In Yugoslavia, Ustashe was the police force that supported the government in its’ endeavors. After providing HistoricalRead MoreMovie Analysis : Hotel Rwanda1519 Words   |  7 Pagesdeeply rooted and complex factors at the center of the violence, leading to popular opinion of the Hutu population as barbaric and uncivilized and the Tutsi as innocent liberators. The film is historically accurate with respect to its representation of the physical similarities between both populations, as well as its depiction of the Hutu and Tutsi living in harmony prior to the assassination of the Rwandan president. Despite these accuracies, Hotel Rwanda fails to capture the true matrix of economic

Free Law Essay UK Trademark Law and Fashion Brands Free Essays

Does UK Trademark law offer enough protection for Fashion Brands? Introduction Alligator and Crocodile[1]. A crocodile which faces left and a crocodile which faces right[2]. â€Å"Criminal† and â€Å"Criminal Damage†[3]. We will write a custom essay sample on Free Law Essay: UK Trademark Law and Fashion Brands or any similar topic only for you Order Now Two bounding felines[4]. â€Å"Amaze Collection† and â€Å"Ama Zing†[5]. â€Å"The Gunners† and â€Å"Arsenal Gunners†[6]. By such finely nuanced words and concepts the battleground of Trade Marks in the fashion industry is defined. The need to protect products stems from the industrial revolution[7] and has been swept along by the current of modern capitalism which has seen the field of Trade Mark registration encroach into almost every field of human industry covering sounds, smells and even 3-dimensional images. Fashion brands are often pitched at the centre of this ongoing struggle between competing companies, multinationals and street vendors alike, and individuals: the international counterfeiting fashion industry was reported in 2005 to be worth ˆ500 billion and can justifiably be said to be undermining the protection which UK Trademark law offers by flooding markets with cheap counterfeit goods which are in one sense undetectable by the law[8]. Are fashion brands right to think that Trade Mark law cannot keep up and take the law into their own hands[9]The counterfeiting industry is, however, the extreme end of Trade Mark violation: what of two retailers who genuinely believe they are selling a unique and distinct product, one of which is already registeredThe distinction here is sometimes extremely subtle and this dissertation will articulate these nuanced positions. The regulatory regime in the UK does provide a measure of protection to brands, but it is wise to recount Lewison Jà ¢â‚¬â„¢s observations: â€Å"English law does not, however, protect brands as such. It will protect good will (via the law of passing off); trade marks (via trade mark infringement); the use of particular words, sounds and images (via the law of copyright); and configurations of articles (via the law of unregistered design right) and so on. But to the extent that a brand is greater than the sum of the parts that English law will protect; it is defenceless against the chill wind of competition†[10]. Within the context of Lewison J’s definition there are two distinct areas of protection in the modern law of Trade Mark in the UK: the common law action of passing-off in tort and the registration regime under the Trade Mark Act 1994 which both enable the protection and enforcement of rights. This Project will address the application of both of these aspects of Trade Mark law in the UK specifically to the fashion industry. This aspect of trade mark law is a neglected one and a field which deserves closer scrutiny given that the fashion industry contributes ?21 billion to the British economy[11]as well as ethical, creative and market justifications for protection[12]. One traditional view of research, adopted by the Harvard School and articulated by Pickering[13] in this field is that the protection afforded to brands effectively creates a monopoly to the detriment of the customer[14]. A recent landmark case from 2010, however, which marked the end of a 4-year legal battle, ha s ended in victory for a small clothing retailer against an international company, La Chemise Lacoste[15]. This decision can be directly contrasted with the 40-year legal siege which finally came to an end in 2008 between La Chemise Lacoste v Crocodile International Pte Ltd[16] and recent Lacoste trademark rulings in China. This project will argue, in light of both recent developments in China and Australia regarding Lacoste and the Chemise Lacoste case itself in the UK, that the UK Trade Mark regime does provide sufficient protection both at common law and at a statutory level from the smallest street vendors to the largest Multi National Corporations and that anti-competitive arguments against trade marks are becoming less relevant: if David can beat Goliath in the landmark fashion law case of the 21st century so far, then surely the law is fulfilling its roleThe role of passing-off however, is clearly diminishing as the statutory framework grows and it is possible that when there are no holes left in the Trade Mark Act 1994 this tort will not have a role[17]. This project will use statute, textbooks, journals and newspaper articles to address the hypothesis that UK trademark law is sufficient enough for the protection of internal disputes but inadequate to deal with the blight of sophisticated international counterfeit operations. The breadth of the scholarship and sources used will be complemented by recent case law to bring the research into 2011. Such a research project can later form the basis for further research and study in the field and can be drawn upon in the future for further development and study. Literature Review The Development of Trade Mark Law Cornish and Lleweleyn[18] trace the history of Trade Mark law and note that in 1875 a campaign for a registration system succeeded in the historic Trade Marks Registration Act 1875. Pickering[19], Bently and Sherman[20], Torremans[21] and Bainbridge[22] all note the development with Pickering noting that: â€Å"the advantages of protection by this method are clear: it is no longer necessary to go through the costly and laborious process of proving that a mark has an acquired reputation connected with the plaintiff†[23]. The 1905 Act saw certain advancements upon the advent of registration in 1875, notably making non-use for the previous five years a ground for the mark being removed from the Register, something which is preserved under the Trade Mark Act 1994 s.46(1)(b). Cornish and Llewelyn also observe that the inter-war years saw an increase in the commercial significance of trade marks by â€Å"the spread of production, the growth of a popular press with is immense prospects for advertising, the increase of transnational business in successful products and the consequent need to shield high-priced markets against parallel imports from elsewhere†[24]. There were Acts in 1883, 1905 and 1919 but the key Act, foreshadowing the current regime, was the 1938 Trade Marks Act. This Act, as Bently and Sherman note, allowed the assignment of marks separate from the good will of the business. The criteria for registration under this Act has been widely criticised as being too complex and unduly restrictive[25], plagued by obscure drafting[26] and unclear over the consequences for non-registration[27]. Several amending acts were subsequently passed in the UK but these only added to the difficulties in the interpretation of the 1938 Act. The 1984 Trade Marks (Amendment) Act which tried to incorporate service marks into the regime was â€Å"clumsy† according to Bainbridge and Torremans[28]. External pressures overtook the 1938 Act and its amendments and soon the case for a regime more in line with European countries was irresistible. Indeed, the EC directive on the harmonisation of trade mark law has been hailed as the single largest driving force behind the 1994 Act[29]. Frank Schechter, the leading historian of trade marks, is also seen as a precursor to the 1994 Act. He argued, radically at the time, for a single rational basis for trade marks and, such marks being a species of property which necessarily protects both similar and dissimilar marks, the only reason for protection is preservation of the unique nature of the mark[30]. The modern regime is enshrined in the 1994 Trade Mark Act which, in the words of Bainbridge: â€Å"brought a welcome breath of fresh air to trade mark law†¦Gone is the obscure drafting of the 1938 Act.†[31] Under the 1994 Act the significant changes were that the criteria for registration were relaxed and broadened, the scope of protection for registration was enlarged and the previous formalities eradicated. Such formalities were for so long a barrier to transnational businesses who, in the words of Cornish and Llewelyn, â€Å"want simple, certain and cheap registration without having to apply country by country using systems encrusted with individual idiosyncracies†[32]. Trade Mark for fashion brands: an exposition of relevant case law (1) passing off cases The earliest case which incorporates both fashion and Trade Mark law is Southern v How[33], a case from 1618 which involved two clothes makers, one putting the others mark on his inferior product and thus giving rise to a common law action in deceit. The modern common law tort of passing off is quite different, being comprised of three elements as advocated by contemporary opinion: â€Å"that confusion being generated by the activity of a trader in causing his goods or services and/or their presentation to become confused with those of the claimant, and that protection being afforded by the grant of a right of action to the trader whose economic interests and trading goodwill are harmed by the confusion†[34]. The first significant fashion case under passing off comes in 1988 in Unidoor v Marks Spencer [35] where MS were marketing t-shirts with the slogan â€Å"COAST TO COAST† underneath the words â€Å"Marine girl†. The plaintiffs in this action had a part B trademark for â€Å"Coast to Coast† and complained of the defendants’ use while the defendants challenged the validity of the plaintiff’s trade mark. The High Court of Justiciary, Chancery division, held that both under statute and the common law tort of passing off there was no case as the plaintiff had not acquainted the purchasing public with the fact that â€Å"Coast to Coast† was a trademark of theirs. In AMAZE Collection Trade Mark[36] the distinction was a fine one between â€Å"Amaze Collection† and â€Å"Ama Zing†, the plaintiffs owning the latter and the defenders owning the former. The plaintiffs applied for a declaration of invalidity under s.5(4)(a) using passing of f as a former right to rely upon. The court refused the application, holding that A had failed to establish he had owned the relevant goodwill in the company before the relevant date and in any event held that the words wouldn’t create any confusion in the minds of the public. In Criminal Clothing Ltd’s Trade Mark Application[37] the words involved were â€Å"Criminal† and â€Å"Criminal Damage†. This case concerned an appeal by a clothing manufacturer (C) who sought to challenge the decision of the Trade Marks Registry to uphold a decision supporting M which prevented from registering a trade mark. M had opposed C’s mark as confusingly similar and for identical goods, and had claimed that because of the goodwill and reputation enjoyed by M, use of C’s mark would amount to the tort of passing off. The appeal in relation to s.5(4)(a) failed as there was an acute risk of confusion according to the Chancery Division. The final case I have selected for analysis is a very recent one: Zaba’ish v Zebaish Clothing Ltd[38] where a company using the same name as another company to sell the same goods with a lower quality was guilty of passing off because the deceptive similarity of their names was likely to damage the goodwill of the earlier company. Judge Fysh QC put the test in the following way: â€Å"A claimant alleging passing off had first to prove a reputation or goodwill in association with a particular word or mark associated with its business; secondly, a misrepresentation of some sort in the course of trade on the part of the defendant had then to be shown; finally, that misrepresentation had to be calculated or, at least, likely to damage the claimant’s goodwill or business.† Case Law relating to Trade Mark protection in the fashion industry under TA 1994: s.5 relative grounds of refusal As noted above the recent case of Chemise Lacoste and Baker Street Clothing Ltd[39] has heralded a significant victory for a very small clothing manufacturer against the giant Lacoste under the Trade Mark Act 1994. A predecessor to the Lacoste legal wrangles under s.5 of the 1994 Act (the relative grounds of refusal) is firstly the ZIPPO Trade Mark[40] case where P registered the trademark in class 18 in respect of items of fashion. A had three prior registrations for an identical named mark for lighters. A thus applied for a declaration of invalidity on the grounds that P’s mark was identical to theirs and this could lead to confusion under s.5(2). A also tried revocation on the grounds of non-use under s.46 for 5 years. The Trade Marks Registry held that the challenge of invalidity failed under s.5(2) as A had not challenged the registration of the trade mark in 1986 and secondly the s.46 revocation failed to an extent as the trunks, umbrellas and parasols had not been in use while the bags, cases and wallets had been despite the very minimal amount of use. The LOADED Trade Mark case[41] also came under s.5 in respect of the proprietor of a magazine called LOADED who appealed against the dismissal of their application opposing the registration of an identical trademark in respect of clothing. IPC contended that the application should be refused inter alia under s.5(3): damage to their reputation. The appeal was allowed as LOADED had built up significant reputation in the men’s magazine sector and dilution of the market as had happened could compromise advertising revenues. In Baker Street Clothing Ltd v La Chemise Lacoste (SA) Trade Mark Registry 9/12/2009, Lacoste tried to revocate the registration of Baker Street’s alligator mark under s.46(1)(b) and succeeded in part. The court observed that the minimal use of certain products qualified them to escape revocation but others did not: â€Å"Therefore, the evidence collectively established that in 2005 B was making preparations to secure customers and create a market share for its clothing and that that should be considered to satisfy the requirements for there to be genuine use.† This case proved only a stepping stone to the landmark decision in November 2010[42] where Baker Street finally won over their multinational rival. Sections 5(2)(b), 5(3), 5(4)(a) and 56 of the Trade Marks Act 1994 were invoked by Lacoste to oppose the applications to register ALLIGATOR as a Trade Mark. The Registry significantly pointed out at paragraph 50 that: â€Å"The Applicant’s word mark ALLIGATOR would naturally be perceived and remembered as an allusion to alligators in general. Pairing and matching it with the particular images of the Respondent’s marks, in circumstances where they had come to be firmly associated and identified with the name LACOSTE, looks to me like a process of analysis and approximation that the relevant average consumer would not naturally be concerned to engage in.† The fashion industry: counterfeiting and attitudes to Trade Mark law Okonkwo has observed that major brands such as Burberry and Louis Vuitton consider the fight to protect their Trade Marks against counterfeiters a losing battle and are instead focusing on preventing supply in raiding stores and factories across the world[43]. Chaudry meanwhile, echoes Okonkwo’s findings and develops the idea of three central distribution areas which evade law and customs: â€Å"established retail shops, informal channels such as â€Å"flea markets†, sidewalk vendors and clandestine shops and of course the internet†[44]. These informal locations are very much evident in the back streets of the UK and their seepage into the pores of UK commerce is evident[45] as is their dilution of the market[46] Of course the market in counterfeit goods would not exist if there wasn’t a demand for it[47] and Okonkwo in particular identifies study of consumers in the UK which revealed that about a third of the public would knowingly buy counterfeit goods for a variety of reasons. Phillips[48] describes the exceptionally tough stance of the French who put counterfeiters in jail for 3 years with a possible fine of 300,000 euros. Explanation of the legal position S.1(1) of the Trade Marks Act 1994 provides that a trade mark is any sign which is capable of being represented graphically. This representation distinguishes the goods or services from other undertakings. The crucial point here is that once registered, the trade mark represents a property right which is vested in the owner. Given this two tier level of protection the legal position will be analyzed in relation to pre and post – registration. When the mark has been registered or is in the process of being registered: For a trade mark to be registered, it must not fall into the grounds of refusal of registration. Under s.3 of the 1994 Act, they are firstly that the Trade Mark must have a descriptive character, it must not be descriptive of the underlying goods or services which it represents and it must not represent a customary articulation of the trade. Registration will also be refused if it is contrary to public policy or accepted levels of morality (eg being deceptive in nature). S.5 of the 1994 Act provides additional relative grounds of refusal in addition to s.3: 5. – (1) A trade mark shall not be registered if it is identical with an earlier trade mark and the goods or services for which the trade mark is applied for are identical with the goods or services for which the earlier trade mark is protected. So if a trade mark is identical to an earlier trade mark and the trade mark applied for is for goods either identical to or similar to those for which the earlier trade mark has been registered and there exists a likelihood of public confusion then registration can be refused. The third part under s.5(3) concerns the unfair advantage or detriment caused to the â€Å"distinctive character† of the earlier trade mark and finally s.5(4) incorporates the law of passing-off by providing that a trade mark will be refused registration if in the UK there is any rule of law which prevents its use. When the mark has already been registered then s.10 of the 1994 Act is applicable: â€Å"10. – (1) A person infringes a registered trade mark if he uses in the course of trade a sign which is identical with the trade mark in relation to goods or services which are identical with those for which it is registered. This part of the Act is similar in its wording to s.5 but not identical in that the mark itself can either be similar or identical to the earlier trade mark in question but clearly, as Torremans points out, it is written â€Å"in accord with section 5 of the Act†[49]. Torremans distils this section into a three point test: firstly is the sign used in the course of tradeSecondly are the goods and services for which the sign is used similar to those in relation to which the trade mark has been registeredAnd finally is there a likelihood of confusion because of that similarityIt should be noted finally that under s.42(1) a Trade Mark initially lasts for 10 years but through the grounds of s.46(1) if there is, for example, non-use for five years there is a ground for revocation. When the mark has not been registered Then the Trade Mark Act 1994 cannot apply and the common law must fill in where the statute cannot. Different formulations of this action have evolved over time but it is the rule laid down by Lord Diplock which according to Bainbridge, is the one that is closest to the present legal environment[50]. Lord Diplock, from the case of Spalding Bros v A W Gamage Ltd[51] , laid down a classic formulae which has been further distilled into a three-part test by Nourse LJ[52]: The goodwill of the claimant The misrepresentation made by the defendant and Consequential damage The central element of the common law action of passing-off is the goodwill element: without this there can be no action. Clearly, as Bainbridge points out, â€Å"if a trader has only just started in business or has only recently started using an unregistered mark or ‘get up’ he may be unable to succeed in a passing off action[53]. The central question here is whether a reputation has been acquired, regardless of the shortness of time. Regarding misrepresentation this need not be malicious as innocent misrepresentation may be enough. Finally the damage element relates to confusion in the public. Remedies at common law and under the 1994 Act At common law the remedies available are: injunctions (including interim) and/or Damages and/or Account of profits Declarator or order to destroy the offending marks[54] Under the 1994 Act the remedies are contained under s.14: Damages Interdict Count and reckoning Order under s.15 to to erase, remove or obliterate the offending sign Order under s.16 for the offending material to be sent to the correct trade mark owner[55] Analysis and/or evaluation of the particular issue. [500] UK trade mark law offers no more than adequate protection for fashion brands. As has been discussed if the trade mark of the fashion brand is registered then the full suite of rights and remedies is available under the Trade Mark Act 1994. There can be no better demonstration of the powerful protection which UK companies can claim than in the very recent La Chemise Lacoste[56] which demonstrates aptly the power of the UK system in overturning the Harvard School of thought which criticizes protection of trade mark as a form of monopoly. Although the exact consequences of this case are unclear, they can be contrasted with other Lacoste cases in both China and Australia where Lacoste was successful in preventing Crocodile International from registering further trade marks into the market. Protecting smaller retailers and larger companies alike can only enhance the credibility of the UK system when two brands have an arguable case. Case law in fashion brands and trade mark has been conducted in both the common law of passing-off and the statutory regime. It is clear that fashion brands have been using protecting their rights at both the pre and post- registration stages of a trade mark. Where the offenders are blatant counterfeiters however, it is less clear how the global plague of counterfeit goods can realistically be stopped. The seeping into markets of hordes of goods from China has diluted our economy and damaged the reputation of trade mark law: such sales on street corners, â€Å"flea markets† and clandestine shops undermine the regulatory regime and have witnessed major brands such as Burberry effectively take the law into their own hands. If they are turning their backs on trade mark law then there needs to be a serious re-examination of the strictness of anti-counterfeit laws and perhaps a more mobile type of justice which can move with the cunning criminal minds which engineer the system. Internally the trade mark system is working in the UK if the trade mark is registered. The level of ignorance about trade marks is high though and it is this state of limbo, along with the streams of counterfeit goods which penetrate the UK which render the protections of trade mark law as inadequate. A lack of awareness of the full suite of protections under the Trade Marks Act 1994 is an indictment of the system The range of remedies is very similar between the common law and statutory regimes, however, and can be said to offer a good measure of protection once it is proven that a trade mark infringement has occurred. An unregistered trade mark can be a toxic asset as the hard work and labor which has gone into its production can be undermined easily if for example confusion to the general public cannot be evidenced. Critical reflection Looking back on this dissertation I would have liked to have conducted more research into primary case law. The question itself is quite specific and the case law on intellectual property as a whole is undoubtedly vast and suffers from over-analysis. If I had more time I would have liked to have obtained case law on the full range of the 1994 Act. In this study I have only been able to find case law relating to fashion brands in respect of the relative grounds of refusal under s.5 and also the revocation regime after 5 years of non-use. Furthermore, the opinions of those in the fashion world would have been very revealing. Despite all the speculation of case law it is difficult to perceive how those who manufacture and market the brands view their legal rights: do they make use of trade mark lawDo they feel it protects themDo they feel that they have to take the law into their own handsSome quantitative research in this direction would illuminate the study and could inform a future piece of work. Conclusion In conclusion the protection of the Trade Mark laws, both at common law and the statutory regime under the 1994 Act, is adequate for companies and individuals based in Britain but inadequate when faced with the flood of counterfeit goods from countries such as China. Clearly a registered trade mark which has built up a reputation can expect excellent protection but not to the extent of a monopoly as evidenced by the recent La Chemise Lacoste case. Ignorance of the law of trade mark, the attitudes of brand manufacturers in taking the law into their own hands and searching properties and persons and the fading relevance of the common law action of passing-off all rein in the protective level of the Trade Mark Laws. Both pre and post- registration fashion brands have enjoyed the protection of the law but in this age of globalization of commerce the dangers of cheap goods bought by an often complicit public is ever present. My Recommendations: (1) Education: The general public and indeed companies need to be made aware of the benefits of trade mark law and the possible effects of not having trade mark law (for example Pakistan pharmaceuticals and lowest denominator). The range of things which can attract a trade mark, such as sounds, smells and even 3D images are simply outside the knowledge of those outside the specialized IP profession. (2) Counterfeit penalties: The French have a highly refined sense of culture and also a highly developed set of punitive measures: 3 years in prison and 300,000 euro fines act as powerful deterrents. (3) Development of the common law action of passing-off into a more embracing form which incorporates criminal offences such as under the Forgery and Counterfeiting Act 1981 s.1. (4) Further research into this area along the lines of America – who have specialist books in this area unlike the UK where the subject is simply one which has not been considered in any detail. References [1] Baker Street Clothing Ltd v La Chemise Lacoste (SA) Trade Mark Registry 9/12/2009 [2] La Chemise Lacoste v Crocodile International Pte Ltd [2008] ATMO 90 [3] Criminal Clothing Ltd’s Trade Mark Application (No. 229214) [2005] EWCH 1303 (ch) [4] Sabel BV v Puma AG (C-251/95) [5] AMAZE Collection Trade Mark [1999] R.P.C. 725 [6] Arsenal v Reed (no.1) [2001] 2 C.M.L.R 23 [7] Cornish W Llewellyn D (2007) Intellectual Property: Patents, Copyright, Trade Marks and Allied Rights p.606 [8] Okonkwo, Uche (2007) Luxury Fashion Branding: Trends, Tactics, Techniques p. 173 [9] Ibid p. 174 [10] O2 V Hutchison [2006] E.T.M.R. 677 at para 7 [11] http://www.guardian.co.uk/lifeandstyle/2010/sep/15/british-fashion-industry-report-business [12] Bently Sherman (2004) Intellectual Property Law p.699 – 702 [13] Pickering, C.D.G (1998) Trade Marks in Theory and Practice p.74 [14] Yelnik, Sasha ‘From the point of view of commercial value of trade marks, do current laws sufficiently protect brands from infringement?† European IP law (fix) [15] In the matter of applications 2338089 and 2354259 in the name of Baker Street Clothing Limited and oppositions 94205 and 94206 by La Chemise Lacoste SA (BL 0-333-10, September 16 2010) [16] [2008] ATMO 90 [17] See Hollyoak Torremans (2005) Intellectual Property Law 4th ed [18] Cornish W Llewellyn D Intellectual Property: Patents, Copyright, Trade Marks and Allied Rights p.606 [19] Pickering, C.D.G (1998) Trade Marks in Theory and Practice p.3 [20] Bently Sherman (2004) Intellectual Property Law p.699 – 702 [21] Hollyoak Torremans (2005) Intellectual Property Law p.364 [22] Bainbridge, David (2002) Intellectual Property p.534 [23] ibid p.3 [24] Ibid p.610 [25] Bently Sherman (2004) Intellectual Property Law p.696 [26] Bainbridge, David (2002) Intellectual Property p.549 [27] Cornish W Llewellyn D Intellectual Property: Patents, Copyright, Trade Marks and Allied Rights p.606 [28] Hollyoak Torremans (2005) Intellectual Property Law p.364 [29] See Pickering, C.D.G (1998) Trade Marks in Theory and Practice p.5, Cornish W Llewellyn D Intellectual Property: Patents, Copyright, Trade Marks and Allied Rights p.611, Bainbridge, David (2002) Intellectual Property p.549, Phillips Firth (2001) Introduction to Intellectual Property Law 308 [30] F.Schechter ‘The Rational Basis of Trade Market Protection’ (1927) 49 Harvard LR 813, 831 [31] Bainbridge, David (2002) Intellectual Property p.549 [32] Cornish W Llewellyn D Intellectual Property: Patents, Copyright, Trade Marks and Allied Rights p.611 [33] (1618) Popham 144 [34] Hollyoak Torremans (2005) Intellectual Property Law p.448 And also see Pickering, C.D.G (1998) Trade Marks in Theory and Practice p.5, Cornish W Llewellyn D Intellectual Property: Patents, Copyright, Trade Marks and Allied Rights para 17-01, Bainbridge, David (2002) Intellectual Property p.640, Phillips Firth (2001) Introduction to Intellectual Property Law 308 [35] [1988] R.P.C. 275 [36] [1999] R.P.C. 725 [37] (No. 229214) [2005] EWCH 1303 (ch) [38] Patents County Court [no reference] [39] Baker Street Clothing Ltd v La Chemise Lacoste (SA) Trade Mark Registry 9/12/2009 [40] [1999] R.P.C. 173 [41] (2001) 24(2) I.P.D 24012 [42] In the matter of applications 2338089 and 2354259 in the name of Baker Street Clothing Limited and oppositions 94205 and 94206 by La Chemise Lacoste SA (BL 0-333-10, September 16 2010) [43] Okonkwo, Uche (2007) Luxury Fashion Branding: Trends, Tactics, Techniques p. 173 [44] Chaudry Zimmerman The Economics of Counterfeit Trade p.22 [45] http://news.bbc.co.uk/1/hi/england/london/8576880.stm [46] Hines Bruce Fashion Marketing: Contemporary Issues p.148 [47] Okonkwo, Uche (2007) Luxury Fashion Branding: Trends, Tactics, Techniques p. 173 [48] Philips, Tim (2007) Knockoff: The Deadly Trade in Counterfeit Goods p. 9 [49] Hollyoak Torremans (2005) Intellectual Property Law p.398 [50] Bainbridge, David (2002) Intellectual Property p.549 [51] (1915) 84 LJ Ch 449 [52] Consorzio de Prosciutto di Parma v Marks and Spencer plc [1991] R.P.C. 351 [53] Bainbridge, David (2002) Intellectual Property p.644 [54] Bainbridge, David (2002) Intellectual Property p.679 [55] Ibid p.620 [56] In the matter of applications 2338089 and 2354259 in the name of Baker Street Clothing Limited and oppositions 94205 and 94206 by La Chemise Lacoste SA (BL 0-333-10, September 16 2010) How to cite Free Law Essay: UK Trademark Law and Fashion Brands, Essay examples

Slow Drivers Essay Example

Slow Drivers Essay Have you ever been trapped behind a slow driver when you’re already late for something really important? Nine times out of ten the driver was an elderly person, who has no business being on the road. How many times have you asked yourself, â€Å"What is this person doing? † And how many times have you passed this person, and come to find out it’s a grandma or grandpa? If there is a person who can barely see over the steering wheel, has 3-inch thick glasses, and has poor motor skills, they should not be operating a vehicle. These are the older generation, so to speak, of people that should not be driving. I’m not sure when a human being should have their driving privileges suspended, but I’m guessing around age 75 to 90 years old, depending on the case. Not all elderly drivers are a danger to our community, but there are more so than not. There are these aged drivers who are driving so slow and erratic, it’s causing frequent car accidents, not to mention impatient attitudes. It’s one thing to be driving 45 miles an hour on the freeway, but another to drive in two lanes at the same time. We will write a custom essay sample on Slow Drivers specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on Slow Drivers specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on Slow Drivers specifically for you FOR ONLY $16.38 $13.9/page Hire Writer Pick a lane and stay there! It is a known fact that mature adults start to lose their motor skills and have slower reaction times than younger drivers. These fogeys are not all to blame. It’s the people who are testing them in their driver’s license exams. The driving instructors probably feel sorry for them and are perhaps maybe â€Å"respecting their elders†. Doesn’t anybody tell these old folks that they are driving like molasses and irritating people? I’m sure their children do, and others drivers do, using the one finger salute, but I’m sure they pay no attention to those â€Å"darn kids! †