Introduction This Q&A has been drafted by a working group of the Company Law Committee of the Law Society and is focused on electronic signatures in commercial law matters. The Q&A is a companion to the following two practice notes, which you are encouraged to read and consider alongside it: 2010 – Execution of documents by virtual means which was prepared following the decision in R (on the application of Mercury Tax Group and another) v HMRC [2008] EWHC 2721 (the "2010 Mercury practice ...
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