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The risks of going large (again)

Published on 21 January 2021. By Katharine Cusack, Senior Associate and Michael Porter, Trainee Solicitor and Alexandra Anderson, Partner

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In our July 2020 article , we looked at the case of Hart and Hart v Large, which concerned a survey undertaken by Mr Large for the Harts.

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Project Blue (No 2): HMRC must refund overpaid SDLT

Published on 20 January 2021. By Constantine Christofi, Senior Associate

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In Project Blue Ltd v HMRC [2020] UKFTT 475 (TC), the First-tier Tribunal (FTT) held that the taxpayer was entitled to repayment of SDLT, as part of the consideration for the property in question was contingent, within the meaning of section 51, Finance Act 2003 (FA 2003) and was never paid.

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Publication

Hong Kong courts further expand remote hearings for civil cases

Published on 20 January 2021. By Jonathan Crompton, Partner and Rebecca Wong, Senior Associate

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Part 1: Top 5 corporate crime enforcement trends for the year ahead

19 January 2021

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As we commence a new year in the midst of unprecedented global challenges, here is our take on the key financial crime risks and trends you need to be aware of in 2021.

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Video

Financial CrimeCast: Fidelis Omozuapo

Published on 19 January 2021. By Sam Tate, Partner and Emily Pica, Associate (Australian Qualified)

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Welcome to Financial CrimeCast. In this series, the Centre for Legal Leadership, supported by RPC, talks to leaders in the field of financial crime, compliance and ethics. Guests discuss their career journey, what they have learnt along the way and the financial crime issues they see on the horizon.

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Publication

Sports Ticker (15th Jan 2021) - Ice skating body infringed competition law, Sport in England will not be banned under the new national lockdown, British Boxing Board of Control suspend all tournaments

Published on 18 January 2021. By Jeremy Drew, Head of TMT and Joshua Charalambous, Senior Associate and Stuart Harris, Associate and Samuel Coppard, Associate

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Welcome to the latest edition of the RPC Sports Ticker - providing fortnightly bite-size updates from around the sports industry.

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Publication

Corporate Tax Update - January 2021

18 January 2021

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Welcome to the latest edition of our Corporate Tax Update, written by members of RPC’s tax team. This month’s update reports on some of the key developments from December 2020. Included in this update are summaries of an unexpected twist in the DAC6 saga, a call for evidence on VAT and the ‘sharing economy’, and the Court of Appeal decision in the Development Securities case. As ever we hope you, your family and friends are all staying safe.

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Snapshot

Snapshots Winter 2020

15 January 2021

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A roundup of key legal developments for the modern commercial lawyer.

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Snapshot

A holistic assessment of the fairness of penalty terms in consumer contracts

15 January 2021

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Case C-738/19 A v B EU:C:2020:687 (10 September 2020)

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Publication

Annual Insurance Review 2021

14 January 2021

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Welcome to RPC's 2021 annual insurance review. No prizes for guessing what we will be talking about this year.

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Podcast

A look at cyber insurance

14 January 2021

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Welcome to Insurance Covered! The podcast that looks at the inner workings of the insurance industry with the help of expert guests. This episode we are joined by Dania Rifaat, Speciality Claims Manager at Hiscox, and we will be looking at cyber insurance.

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Blog

What if the CEO asks me about... protecting our supply chain?

13 January 2021

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The interlinked and complex nature of modern global supply chains make them vulnerable to a range of risks, including multiple potential points of failure and slimmer margins of error to account for delays or disruptions. The COVID-19 pandemic, coupled with Brexit, have created a once-in-a-generation test of supply chain planning, agility and flexibility for retailers and their suppliers. While these circumstances may lead to a revisiting of supply chain strategy and optimisation in the long term, short-term actions will need to be taken to meet the immediate challenge.

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Podcast

The new corporate criminal offence of failure to prevent tax evasion

11 January 2021

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In this episode, we are joined by Sam Dean, who spearheads HMRC's campaign to raise awareness of the corporate criminal offence of failure to prevent tax evasion.

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Blog

London Clubs Management - non-negotiable chips and promotional vouchers not part of casino's "banker's profits" for the purpose of calculating gaming duty

Published on 11 January 2021. By Alexis Armitage, Associate

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In HMRC v London Clubs Management Ltd [2020] UKSC 49, the Supreme Court held that where casinos provide gamblers with non-negotiable chips and/or promotional vouchers (Non-negs) which could be used for gaming but not encashed or exchanged for goods or services, they do not form part of the casino's "banker's profits" for the purpose of calculating its liability to gaming duty.

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Beware of trying to address gaps in your evidence during trial: High Court refuses permission to rely on a new witness statement prepared part-way through trial

Published on 07 January 2021. By Alastair Hall, Associate and Dan Wyatt, Partner

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The "inherent unreliability" in evidence prepared during trial, and the high risk that the evidence had been tailored to fit the current state of the claimant's case, caused the High Court to refuse the claimant permission to rely on a witness statement of one its in-house lawyers, prepared during an ongoing trial, and to call that witness to give oral evidence during the trial. (1)

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Blog

Covid-19 vaccines: an injection of politics

Published on 07 January 2021. By Peter Rudd-Clarke, Legal Director

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A legacy of the pandemic will be greater debate, amongst politicians and the public, about how life sciences products are brought to the market.

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Blog

Hold your horses: Raceday data dispute likely to head to Supreme Court

Published on 06 January 2021. By David Cran, Head of IP and Tech and Georgia Davis, Of Counsel

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In a dispute, between suppliers of live betting and raceday data from racecourses, the Court of Appeal was asked to consider whether a duty of confidence could be applied to live sports data between its creation and broadcast when that information was available in real time. We look at the Court's decision, and the reasons for it, in more detail below.

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Publication

Halliburton v Chubb

06 January 2021

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Repeat arbitrator appointments in the context of trade credit and political risk insurance arbitration

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Blog

Eurochoice: Company and its director held jointly and severally liable for HMRC's costs

Published on 06 January 2021. By Harry Smith, Senior Associate

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In Eurochoice Ltd v HMRC [2020] UKFTT 449 (TC), the First-tier Tribunal (FTT) has held that a company and its director are jointly and severally liable for HMRC's costs in circumstances where only the company was party to the appeal proceedings.

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Blog

Total – Court of Appeal considers meaning of "just and reasonable" apportionment of profits

Published on 23 December 2020. By Rebekka Sandwell, Associate

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In Total E&P North Sea UK Ltd and Another v HMRC [2020] EWCA Civ 1419, the Court of Appeal (CoA) allowed the appellant companies' appeal and decided that the basis of the companies' apportionment of adjusted ring-fence profits was just and reasonable, for the purposes of an election under section 7(5), Finance Act 2011 (FA 2011).

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Buy Now Pay…after Christmas? The ASA's new guidance on BNPL advertising

22 December 2020

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The ASA has published detailed guidance to retailers when advertising delayed payment services (Guidance), often called Buy Now Pay Later products (BNPL).

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Podcast

Recruitment in the insurance industry

22 December 2020

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Welcome to Insurance Covered! The podcast that looks at the inner workings of the insurance industry with the help of expert guests. Our guest this week is Paul Miller, Senior Consultant at HFG Insurance Recruitment, and our topic for discussion will be recruitment in the insurance industry.

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Publication

Sports Ticker (21st Dec 2020) - post-Brexit football signings, claim against Rugby Unions’ governing bodies for brain damage and the provision of free-to-air coverage of the Tokyo 2020 Paralympics

Published on 22 December 2020. By Jeremy Drew, Head of TMT and Joshua Charalambous, Senior Associate and Stuart Harris, Associate and Samuel Coppard, Associate

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Welcome to the latest edition of the RPC Sports Ticker - providing fortnightly bite-size updates from around the sports industry.

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Publication

Upcoming changes to data protection legislation in Asia

Published on 22 December 2020. By Jonathan Crompton, Partner and Summer Montague, Partner and Stephanie Northcott, Registered Foreign Lawyer and Sumyutha Sivamani , Senior Associate and Sakshi Buttoo, Legal Manager

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The data privacy landscape in Asia is varied, complex and evolving. We are already seeing the wheels of change in motion as the data privacy laws of several Asian jurisdictions are being updated to reflect more closely the European data protection regime. This article summarises some of those changes.

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Podcast

CumEx - probably the biggest tax scandal you've never heard of

21 December 2020

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In this episode, we are joined by Bloomberg finance reporter Donal Griffin. For the past 18 months Donal has been following the development of the multi-billion tax trading scandal known as CumEx.

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Blog

Die Hard and the importance of insurance

18 December 2020

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Insurance is at the heart of modern life; and what better way to remind ourselves of this fact, at this festive time of year, than to consider the film Die Hard and all its many insurance claims.

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Publication

Regulatory update - December 2020

17 December 2020

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Welcome to the December edition of the Regulatory update, which pulls together recent developments from across the UK’s regulators – to help you navigate the regulatory maze.

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RPC Bites #23 - Northern Ireland Protocol breakthrough, victory for the UK organics sector and eco faux pas for Gousto

Published on 17 December 2020. By Ciara Cullen, Partner and Ben Mark, Partner

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Welcome to RPC Bites. Our aim in the next 2 minutes is to provide you with a flavour of some key legal, regulatory and commercial developments in the Food & Drink sector over the last fortnight… with the occasional bit of industry gossip thrown in for good measure. Enjoy!!

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The Court of Appeal provides useful reminder of the force of the "subject to contract" label in the context of settlement negotiations

Published on 17 December 2020. By Sean Cannon, Associate and Daniel Hemming, Partner

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A Part 36 offer does not alter the status of "subject to contract" protection in solicitors' correspondence settling a dispute.

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Blog

Late service of evidence requires relief from sanctions

Published on 16 December 2020. By Christina Gleeson, Senior Associate and Daniel Hemming, Partner

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An application to admit witness evidence outside the directions timetable should be treated like an application for relief from sanctions under CPR 3.9 according to the High Court in Wolf Rock (Cornwall) Ltd v Langhelle

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McCabe: HMRC not required to disclose documents relating to discussions with the Belgian tax authority

Published on 16 December 2020. By Constantine Christofi, Senior Associate

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In Kevin McCabe v HMRC [2020] UKUT 266 (TC), the Upper Tribunal (UT) has held that the First-tier Tribunal (FTT) had been correct not to order HMRC to disclose documents relating to discussions it had with the Belgian tax authority, as the documents had no probative value and the tax authorities had raised confidentiality issues.

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Blog

Brexit – a guide to protecting your rights from 1 January 2021

15 December 2020

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Like many other areas of law, intellectual property (IP) will undergo a raft of changes overnight, when the Brexit transition period expires on December 31 2020.

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RPC Insurtech in brief – December 2020

Published on 15 December 2020. By Neil Brown, Partner and Lauren Murphy, Associate

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Welcome to the latest edition from RPC Insurtech in brief providing you with a handful of snappy monthly updates from the industry.

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Publication

Contentious tax: quarterly review

15 December 2020

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HMRC is increasingly targeting multinationals, in particular by questioning their transfer pricing arrangements and ensuring that they are not artificially diverting profits away from the UK. Additionally, HMRC has made a number of arrests and begun criminal investigations in relation to suspected fraud concerning the coronavirus job retention scheme.

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Video

Financial CrimeCast: Lucille Dolor

14 December 2020

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Welcome to Financial CrimeCast. In this series, the Centre for Legal Leadership, supported by RPC, talks to leaders in the field of financial crime, compliance and ethics. Guests discuss their career journey, what they have learnt along the way and the financial crime issues they see on the horizon.

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Blog

Cyber_Bytes - Issue 27

Published on 14 December 2020. By Richard Breavington, Partner and Rachel Ford, Associate and Ridvan Canbilen, Associate

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Welcome to Cyber_Bytes, our bi-weekly round up of key developments in cyber, tech and evolving risks.

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Publication

Spotlight on private wealth - December 2020

Published on 14 December 2020. By Adam Craggs, Partner and Geraldine Elliott, Partner and Davina Given, Partner and Emma West, Senior Associate

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Our quarterly update is designed to keep you up to speed with developments in the private wealth world.

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Blog

Brexit and Beyond panel discussion

11 December 2020

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Top tips for the food and drink sector

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Publication

Hong Kong courts – Latest guidance on COVID-19 measures

Published on 10 December 2020. By Antony Sassi, Managing Partner, Asia and David Smyth, Senior Consultant

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Ferrari slams the breaks on trade mark revocation as the CJEU hands down a significant ruling on luxury goods and 'genuine use'

Published on 09 December 2020. By Alessandro Cerri, Associate and Daniel Richards, Trainee Solicitor and Sarah Mountain, Senior Associate

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The European Court of Justice (CJEU) recently ruled that the use of an EU trade mark for sales of second-hand goods or spare parts can constitute 'genuine use' for the purposes of European trade mark law. The CJEU also found that where a mark is registered for a broad category of goods (in this case, "vehicles and their parts"), its use in respect of high-priced luxury sports cars and their spare parts only constitutes 'genuine use' for the entire category. The decision will be welcomed by luxury brand owners, in particular, those seeking to protect legacy or discontinued product lines.

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Blog

RT Rate: Legitimate expectation rights not engaged

Published on 09 December 2020. By Constantine Christofi, Senior Associate

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In RT Rate Ltd and Others v HMRC [2020] UKFTT 392 (TC), the First-tier Tribunal (FTT) has held that it does not have jurisdiction to consider claims for repayment of VAT based on the EU law principle of legitimate expectation.

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Podcast

Insurance Covered Christmas special – A look at Armadillo (With William Boyd)

07 December 2020

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Welcome to Insurance Covered! The podcast that looks at the inner workings of the insurance industry with the help of expert guests. For this episode we are doing something a bit different.

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Podcast

Taxing Matters: The impact of the loan charge with Keith Gordon

07 December 2020

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Welcome to the Taxing Matters podcast. In this episode, Keith Gordon joins Alice Kemp to discuss the Loan Charge; a topic very dear to his heart and one that has had a devastating impact on many who have been victims of schemes.

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Publication

Sports Ticker (3rd Dec 2020) - EA sports image rights, NFL make history, Nintendo

Published on 04 December 2020. By Jeremy Drew, Head of TMT and Joshua Charalambous, Senior Associate and Stuart Harris, Associate and Samuel Coppard, Associate

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Welcome to the latest edition of the RPC Sports Ticker - providing fortnightly bite-size updates from around the sports industry.

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Blog

RPC Bites #22 - Brexit tips with 30 days to go, ASA rulings and farming subsidy reforms

Published on 03 December 2020. By Ciara Cullen, Partner and Ben Mark, Partner

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Welcome to RPC Bites. Our aim in the next 2 minutes is to provide you with a flavour of some key legal, regulatory and commercial developments in the Food & Drink sector over the last fortnight… with the occasional bit of industry gossip thrown in for good measure. Enjoy!!

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Blog

Largest 'white elephant' in history of group actions

Published on 03 December 2020. By Simon Hart, Partner

BHP successfully applies to strike out 200,000 claims as an abuse of process. Had the judge not struck the claims out, he would have stayed proceedings on jurisdictional grounds under Article 34 and the doctrine of forum non conveniens. (1)

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Video

Financial CrimeCast: Andy McClarron

03 December 2020

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Welcome to Financial CrimeCast. In this series, the Centre for Legal Leadership, supported by RPC, talks to leaders in the field of financial crime, compliance and ethics. Guests discuss their career journey, what they have learnt along the way and the financial crime issues they see on the horizon.

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Publication

Tax Bites - December 2020

Published on 03 December 2020. By Adam Craggs, Partner and Harry Smith, Senior Associate

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Welcome to the latest edition of RPC's Tax Bites - providing monthly bite-sized updates from the tax world.

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AMW Estates – Part of HMRC's pleaded case struck out as it had no realistic prospect of success

Published on 02 December 2020. By Alexis Armitage, Associate

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In AMW Estates Ltd v HMRC [2020] UKFTT 410 (TC), the First-tier Tribunal (FTT) struck out part of HMRC's amended Statement of Case (SoC) alleging that a taxpayer had actual or constructive knowledge of its supplier's fraud as it had no realistic prospect of success.

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The risk of cyber threats to sports organisations (and key steps to reduce exposure)

Published on 01 December 2020. By Jon Bartley, Partner and Stuart Harris, Associate and Joseph Akwaboa, Associate

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Manchester United FC's recent cyber-attack came just weeks after an article we wrote for LawInSport on the topic.

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