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Thinking about traveling with a group? Group travel can be one of the most rewarding ways to see the world and visit popular destination sites; not only is the vacation care free, but you can make lifelong friends on the way! If you are planning on experiencing group travel for the first time soon, here are some traveling tips to help you have the best group vacation experience.Have Group Will TravelDid you know that many group travel companies love it when you already have an established group to travel with? If your church society, school class, hobby club, social group, or extended family and friends want to take a vacation to an exciting destination together, tour operators are happy to handle all the details so your group can travel simultaneously without the hassle of planning the vacation, gathering payments or handling travel documents. This is one of the best ways to travel with a group since you already know the members of the organization, share a common interest and nobody in the group has to handle the tedious details!Finding the Best Group Travel Services for YouThe best group vacation company is the one that meets your needs and provides you with the vacation experience you were looking for! There are all types of tour operators such as adventure travel services, group travel for singles, and senior group travel companies. First, pick a travel company that is specialized in the type of travel you want (unless you already have a group of people to travel with). Then make sure the tour operator is respected and well established in providing escorted vacations. Just because a company claims they have led groups before does not mean they are an established tour operator! Just think, you are leaving all the details and traveling plans up to someone else; that is a lot of responsibility and your happiness is on the line! Make sure you pick a respected, established travel company that is specialized in the type of travel you are looking for and has built relationships with its travel partners from years of doing business together.International Traveling TipsIf it is your first time traveling overseas then learning about the country you are going to visit is important even when traveling in a group! Simple things like charging your phone might be challenging if you are traveling overseas. Escorted travel companies will try and alert you about native customs and give you international traveling tips, but you might also want to learn the basic “hello” and “goodbye” greetings as well as how to say “yes,” “no” and “thank you” in the native language of the countries you will visit. Don’t forget to pack your passport and any additional documentation you might need for medical purposes; it is good to bring the phone numbers of your home physician in case your medical history needs to be accessed while on vacation.Unfortunately, going on vacation is a treat that most people only get to do once a year! Group travel can be very rewarding and allow you the comfort of experiencing a foreign land without the feeling of being alone. Tour operators also make sure you have the best travel experience possible so that your escorted vacation becomes your dream vacation.

The case of Heirs of Paul Chevassus-Marche v Groupe Danone and Others (Case C-19/07) [2008], involved a determination on community laws relating to commercial agents. According to Article 7(2) of Council Directive (EEC) 86/653 (On the coordination of the laws of the member states relating to self-employed commercial agents) (“the Directive”):”A commercial agent shall also be entitled to commission on transactions concluded during the period covered by the agency contract either where he was entrusted with a specific geographical area or group of customers… And where the transaction has been entered into with a customer belonging to that area or group…”.Article 10 provides as follows:”(1) The commission shall become due as soon as and to the extent that one of the following circumstances obtains:(a) the principal has executed the transaction; or the principal should, according to his agreement with the third party, have executed the transaction; or…(c) the third party has executed the transaction.(2) The commission shall become due at the latest when the third party has executed his part of the transaction or should have done so if the principal had executed his part of the transaction, as he should have”.In 1987, the first respondent in this case concluded an exclusive mandate with C. The applicants in this case were heirs to C’s estate. The exclusive mandate concerned the first respondent’s representation of C’s subsidiaries, namely the second and third respondents, in their dealings with the importers, wholesalers and retailers of their goods in a specific geographical area.Before the termination of that contract, C requested payment of various sums. Such sums included commissions relating to purchases made by two companies established in his geographical area.The requests for payment were refused on the ground that the purchases concerned had been made from central buying officers or dealers in metropolitan France, an area outside the control of the respondents, and without any action on C’s part.C then brought an action concerning payment of commission.The national court made a reference to the Court of Justice of the European Communities. The question concerned a request for a preliminary ruling on the interpretation of Article 7(2) of the Directive. The question referred by the national court was as to whether Article 7(2) of the directive was to be interpreted as meaning that:”A commercial agent entrusted with a specific geographical area was entitled to commission where a commercial transaction between a third party and a customer belonging to that area had been concluded without any action, either direct or indirect, on the principal’s part”.It was held as follows:The court was of the opinion that· Article 7(2) of the Directive had to be interpreted as meaning that a commercial agent entrusted with a specific geographical area did not have the right to a commission for transactions concluded by customers belonging to that area without any action, direct or indirect, on the part of the principal.· Article 7(2) merely refers to any transactions concluded during the period covered by the agency contract. There is no requirement that those transactions had to be entered into with a customer belonging to a geographical area or a group of customers for whom the commercial agent was responsible.· There is not an express requirement for action on the part of the principal, and there is no requirement for action on the part of the commercial agent.· However, it should be noted that when considering Article 7(2) in conjunction with Article 10, the commercial agent’s right to commission arises either:§ when the principal has (or should have) carried out his obligation; or§ when the third party to the agency contract, namely, the customer, has (or should have) carried out his obligation.· The presence of the principal in the transactions for which the commercial agent could claim commission was indispensable. It therefore followed that the commercial agent could claim commission. The commercial agent’s claim for commission could be made on the basis of a transaction only to the extent that the principal had acted, directly or indirectly, in the conclusion of that transaction.· As a result, this meant that it was for the national court to establish:”Whether or not the evidence before it, assessed in the light of the aim of protecting the commercial agent and of the obligation on the principal to act dutifully and in good faith, allowed it to establish the existence of such action, be that action of a legal nature”.© RT COOPERS, 2008. This Briefing Note does not provide a comprehensive or complete statement of the law relating to the issues discussed nor does it constitute legal advice. It is intended only to highlight general issues. Specialist legal advice should always be sought in relation to particular circumstances.

The Enterprise Investment Scheme (EIS) has been designed by the UK Government to encourage private investment into small, high risk trading companies by offering a range of tax incentives.Providing the underlying investments made by the EIS are held for at least three years (for Income Tax relief and tax free growth), the current tax reliefs available for UK investors are:30% upfront Income Tax relief up to maximum investment of £1 million, which can be carried back to the previous tax year100% Inheritance Tax relief (provided the investments have been held for at least 2 years at time of death)Capital gains tax deferral for the life of the investmentTax-free growthTax relief from investment lossesIf you are looking to invest across a range of EIS managers and would like a simple way of administering your investments, the scheme has been designed with you in mind.EIS may be right for you if any of the following statements apply:· You have significant savings and want to diversify your investments while benefiting from the tax incentives· You are keen to benefit from the growth potential offered by investment in smaller companies· You would like to reduce the potential Inheritance Tax due on your estate· You would like to reduce your Income Tax liability· You want to defer a capital gain· You have a significant pension fund but are now exposed to the Annual Pension and/or Lifetime Allowance· You have elected for Pension Enhanced Protection or Fixed Protection· You want a tax efficient savings vehicle without the restrictions attached to pensions· You are a UK resident non domicile and would like to remit overseas income and capital gains tax freeWe believe that EIS/SEIS portfolios are the investment of choice if you want to make larger contributions to fund your retirement in a tax efficient manner.However, the tax benefits of investing should be your secondary and not primary reason for investing. EIS (and SEIS) is designed to provide an excellent investment opportunity in its own right.Direct Application:Investors can choose to invest via an offer to purchase new shares directly into an EIS qualifying company. The biggest benefit of this option is that the investor has direct control over the investment. However, not many people have the skills needed to carry out the necessary due diligence needed and the lack of thorough due diligence carries exceptionally high risk.Investors who are seeking a more diverse portfolio may find this investment option a little less attractive as “all their eggs will be in one basket”. Additionally, the same benefit (more control) can also be a drawback as investors will not have the benefits of working with professional advisers.A discretionary service:This option allows investors to invest their EIS/SEIS money through a discretionary manager. For most investors the attractive aspect of this option is access to professional advice and information via trained and qualified personnel and recommended by a financial adviser. An adviser will likely simplify the investment process by handling special paperwork and dealing with other details.However, as with a direct investment, the client is likely to be invested in a small number of companies and very exposed to the fluctuation in valuationA platform:You can use a platform offering EIS/SEIS solutions for EIS/SEIS investors, helping to simplify the EIS investment process. From those looking at longer term investment (perhaps for those considering inheritance tax (IHT)) to those looking for more “asset focused” investments, to those considering Seed EIS investment.With the availability of a wide range of managers, clients and advisers can significantly reduce risk with greater diversification all within one application form.