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UKCA Marking: Updated Guidance

Published on 16 September 2020. By Gavin Reese, Partner and Elinor Sidwell, Associate

As the end of the Brexit implementation period draws closer, the UK Government has sought to clarify the changes that will follow. On 1 September 2020 they published the long-awaited guidance on the use of UKCA marking following the withdrawal of the previously issued advice earlier this year.

Kickabout Productions - HMRC wins IR35 re-match

Published on 16 September 2020. By Harry Smith, Senior Associate

In Kickabout Productions Ltd [2020] UKUT 216 (TCC), the Upper Tribunal (UT) has allowed HMRC's appeal and confirmed that the relationship between a radio station and one of its sports presenters fell within the IR35 regime.

Cyber_Bytes - Issue 22

Published on 15 September 2020. By Richard Breavington, Partner and Rachel Ford, Senior Associate and Ridvan Canbilen, Associate

Welcome to the latest edition of Cyber_Bytes, our bi-weekly roundup of key developments in cyber, tech and evolving risks.

RPC Sports Ticker (11 September 2020) – Lionel Messi contract, rugby midweek games and BT 'Unlimited Subs' subscription

Published on 14 September 2020. By Jeremy Drew, Head of TMT and Joshua Charalambous, Senior Associate and Stuart Harris, Associate and Samuel Coppard, Associate

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

Taxing Matters: HMRC as a Public Authority – what does that mean?

14 September 2020

Welcome to the fifth episode of our Taxing Matters podcast. In this series we review land-mark cases and key tax principles and discuss the commercial impact they could have on your business.

Spotlight on private wealth - September 2020

Published on 14 September 2020. By Adam Craggs, Partner and Geraldine Elliott, Global Head of Commercial Disputes and Davina Given, Partner and Emma West, Senior Associate

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

Calls for increased regulation following rise in FSCS bills

Published on 11 September 2020. By Shauna Giddens, Associate

The FSCS levy for the 2020/2021 was released earlier this year, causing frustration amongst many advisors in the sector. That frustration continues, with the FSCS making large compensation payments in respect of defined benefit (DB) transfers where many question the lack of earlier FCA intervention, which might have alleviated the problems in this area.

A Warning to Architects to be Smart about their Social Media

Published on 11 September 2020. By Emma Wherry, Senior Associate and Laura Sponti, Paralegal

The Architects Registration Board has recently erased Peter Kellow from the register of architects as a result of a racist post on his Facebook which was publicly visible.

Stick to the process – a further reminder of how useful a process agent clause can be, especially following Brexit

Published on 10 September 2020. By Dan Wyatt, Partner and Tim Potts, Senior Associate

Process agent clauses are commonly included in cross-border finance transactions. They avoid the need for the claimant, typically the lender, to have to serve process outside the jurisdiction, frequently a costly and time-consuming exercise, particularly when the court's permission is needed. Accordingly, lenders will often require a foreign borrower and/or any guarantors to appoint a process agent in the lender's jurisdiction to accept service on their behalf.

RPC Bites #16

Published on 10 September 2020. By Ciara Cullen, Partner and Ben Mark, Partner

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.

Future Funding here to stay?

Published on 09 September 2020. By Edward Colville, Legal Director

Latest figures show Future Fund's £642m investment in UK start-ups, but criticism of Government-backed business interruption loan schemes remains.

Jones – Taxpayer's appeal allowed as FTT failed to consider vital evidence

Published on 09 September 2020. By Rebekka Sandwell, Senior Associate

In Heather Jones v HMRC [2020] UKUT 229 (TCC), the Upper Tribunal (UT) allowed an appeal against a decision of the First-tier Tribunal (FTT) upholding a discovery assessment issued in respect of income tax on a severance payment.

Tax Bites - September 2020

Published on 03 September 2020. By Adam Craggs, Partner and Constantine Christofi, Senior Associate

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

Cyber_Bytes - Issue 21

Published on 03 September 2020. By Richard Breavington, Partner and Rachel Ford, Senior Associate and Ridvan Canbilen, Associate

Welcome to the latest edition of Cyber_Bytes, our bi-weekly roundup of key developments in cyber, tech and evolving risks.

No interim injunction over bitcoin account where damages would be adequate

Published on 03 September 2020. By Dan Wyatt, Partner and Christopher Whitehouse, Senior Associate

The court has declined to continue interim injunctions granted in respect of a 'coin depot account' holding bitcoin over which the claimants asserted a proprietary right.

The big transition back to work: how to relieve your stress and anxiety with this simple strategy for self-care with Eric Ho, Bumblebee Wellbeing

02 September 2020

Negative feelings can have powerful negative consequences on you and your team’s mental and physical health. I’ve observed first-hand how the individuals and teams I work with are coping with lockdown. As the restrictions on physical distancing relax, so their negative feelings of dislocation, uncertainty, and fear have increased. And they seem to be intensifying as many individuals are now factoring in a return to their offices or work premises.

CBD products no longer ex-hemp from regulation

Published on 02 September 2020. By Sarah Mountain, Senior Associate and Natalie Drew, Senior Associate

In recent years, there has been a surge in demand for food and drink products containing cannabidiol (CBD). Popular items have ranged from oils with added CBD to CBD-infused chocolate and kombucha. With the market experiencing double digit growth year on year and a recent spike in demand during 'lockdown', UK consumers continue to demonstrate ever greater interest in CBD products. But with new regulatory requirements on the horizon, are things about to change?

HMRC's new powers to investigate furlough abuse

Published on 02 September 2020. By Michelle Sloane, Partner and Alice Kemp, Senior Associate (Employed Barrister)

The Government's Coronavirus Job Retention Scheme (CJRS) was announced on 20 March 2020, with the aim of safeguarding UK jobs during the coronavirus pandemic. The CJRS has undoubtably assisted in protecting jobs but it was, by necessity introduced quickly, with little and complex guidance, which has made it, in the words of HMRC's Chief Executive Jim Harra, a "magnet for fraudsters".

Hong Kong Courts – COVID-19 and Typhoon "Higos"

Published on 02 September 2020. By Carmel Green, Partner

HMRC Crackdown on Facilitation of Tax Evasion

Published on 01 September 2020. By Michelle Sloane, Partner

Increased pressure on HMRC to boost tax revenues due to the economic cost of COVID-19 may bring about a surge in charging decisions for failure to prevent the facilitation of tax evasion (Corporate Criminal Offences (CCO)).

Taxing Matters: Alternative dispute resolution with Adam Craggs

01 September 2020

Welcome to the fourth episode of our Taxing Matters podcast. In this series we review land-mark cases and key tax principles and discuss the commercial impact they could have on your business.

Consumer confidence: contact, controls and connections

28 August 2020

We asked Laura Saunter from trend forecasting giant WGSN (by Ascential) to give her insights on what’s next for consumer behaviour in light of Covid-19. WGSN is the world’s leading consumer and design trend authority, serving the fashion and creative industries with market leading products.

Product Law bulletin – August 2020

Published on 28 August 2020. By Gavin Reese, Partner and Robert John, Senior Associate and Elinor Sidwell, Associate

Welcome to the latest edition of our product law update, this month we focus on how COVID-19 is impacting product liability regulation.

RPC Sports Ticker (27 August 2020) - Coutinho's contract, F1's revenue deal, and VR in the NBA

Published on 27 August 2020. By Jeremy Drew, Head of TMT and Joshua Charalambous, Senior Associate and Stuart Harris, Associate and Samuel Coppard, Associate

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

Privy Council gives a lesson on the remoteness of damage in contract law within a judgment on damages for breach of separate but related contracts

Published on 27 August 2020. By Chris Ross, Partner and Eliot Henderson, Associate

Where parties have entered into separate but related contracts, breach of one contract does not necessarily preclude the recovery of damages under another.

The clock is ticking very loudly

27 August 2020

Brexit may have taken a backseat over the last few months whilst governments and businesses have responded to the impact of Covid-19, but as the final deadline to request an extension to the transition deadline has now passed, Brexit is back fighting for top spot on the agenda. We get an insight from the British Retail Consortium (BRC) on key issues for the retail sector.

V@ update - August 2020

Published on 27 August 2020. By Adam Craggs, Partner and Rebekka Sandwell, Senior Associate

Welcome to the August 2020 edition of RPC's V@, an update on developments in the VAT world that may impact your business.

RPC Bites #15

Published on 26 August 2020. By Ciara Cullen, Partner and Ben Mark, Partner

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.

Invest in due diligence for dubious schemes

Published on 26 August 2020. By Oliver Plunkett, Paralegal and Claire Revell, Partner

The SRA provides updated guidance for firms to avoid becoming involved in dubious investment schemes.

Hackett – Tribunal considers whether HMRC's decision to proceed by way of civil penalty rather than criminal prosecution was an abuse of process

Published on 26 August 2020. By Alexis Armitage, Associate

In Lindsay Hackett v HMRC [2020] UKUT 212 (TCC), the Upper Tribunal (UT) has confirmed that the decision whether to bring civil or criminal proceedings is a matter for HMRC to decide with any such decision being amenable to challenge by way of judicial review.

The future of insurance

25 August 2020

Welcome to Insurance Covered! The podcast that looks at the inner workings of the insurance industry with the help of expert guests.

Customs and excise quarterly update - August 2020

Published on 25 August 2020. By Adam Craggs, Partner and Michelle Sloane, Partner

In this update we report on (1) the government's guidance concerning border planning for the end of the transition period; (2) the government's plans to support customs intermediaries; and (3) the government's recently published policy papers on moving goods under the Northern Ireland Protocol, following the transition period. We also comment on three cases relating to (1) whether UK acquisition VAT can apply when a bonded warehouse is not located in the UK; (2) the clarification of factors HMRC can use to determine whether a person is 'fit and proper' to carry out a controlled activity; and (3) whether an acquittal of a criminal charge can preclude HMRC from issuing an excise duty assessment.

Regulatory update - August 2020

Published on 21 August 2020. By Gavin Reese, Partner

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

Disputes, disputed: The court’s approach to competing dispute resolution clauses in successive agreements

Published on 20 August 2020. By Parham Kouchikali, Partner

How are contradictory dispute resolution clauses resolved, where the agreements are entered into at different times? Intention and purpose is key, as set out in the test in BNP Paribas v Trattamento, where parties intended two agreements to perform separate roles as part of one transaction (even though the second is not contemplated at the time of the first).

Archer: No reasonable excuse

Published on 19 August 2020. By Constantine Christofi, Senior Associate

In William Archer v HMRC [2020] UKFTT 0288 (TC), the First-tier Tribunal (FTT) confirmed that surcharge notices had been validly issued and that the taxpayer did not have a 'reasonable excuse' for non-payment as a result of his related judicial review claim.

Taxing matters: Schedule 36 Information Notices - all squared away

17 August 2020

Welcome to the third episode of our Taxing Matters podcast. In this series we review land-mark cases and key tax developments and discuss the commercial impact they could have on your business.

Insuring the sharing economy with Chris Moore

17 August 2020

Welcome to Insurance Covered! The podcast that looks at the inner workings of the insurance industry with the help of expert guests.

RPC Sports Ticker (13 August 2020) – Salary caps, NBA return and esports

Published on 17 August 2020. By Jeremy Drew, Head of TMT and Joshua Charalambous, Senior Associate and Stuart Harris, Associate and Samuel Coppard, Associate

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

Reflective loss in claims against solicitors and accountants after Marex

Published on 14 August 2020. By Nick Bird, Partner and Laura Stocks, Partner

The so called "rule against reflective loss" has been clarified in an important decision handed down by the Supreme Court in Marex Financial Ltd v Sevilleja [2020] UKSC 31.

Michael Vaughan - High Court declines to rectify contract to prevent tax charge

Published on 12 August 2020. By Constantine Christofi, Senior Associate

In (1) MV Promotions Ltd (2) Michael Vaughan v (1) Telegraph Media Group Ltd (2) HMRC [2020] EWHC 1357 (Ch), the High Court elected not to exercise its discretion to rectify a provision in a contract for services, despite a mutual mistake rendering one party liable for additional tax.

Too many cooks… 'Fit Kitchen' trade mark infringed

Published on 11 August 2020. By Ben Mark, Partner and Sarah Mountain, Senior Associate

On 29 July, Fit Kitchen Limited (FKL) won its case for trade mark infringement and passing off against Scratch Meals Limited (SML). Both FKL and SML provide healthy pre-prepared meals: FKL via an online subscription site, which allows users to customise meal choices, based on their individual macros and dietary preferences and SML, through the manufacture and sale of products to supermarkets.

LIBOR claim by US agency will continue in London

Published on 10 August 2020. By Jake Hardy, Partner and Rosy Gibson, Associate

A decision in the London High Court has demonstrated that the fallout from the long-running LIBOR fixing scandal is far from over.

General Liability newsletter – July 2020

10 August 2020

Welcome to the latest edition of our general liability newsletter, rounding up some the key cases from the last few months. This month we look at recent cases and government updates regarding: Ogden tables, fraudulent or exaggerated claims, consent orders, pre action disclosure applications and the vital importance of causation as an ingredient of negligence in addition to breach of duty.

Lessons from Lockdown - Company Record Keeping

10 August 2020

Hong Kong law requires companies to keep copies of certain documentation and sufficient records of all business transactions. Documents must also be made available for inspection, including to shareholders and auditors.

Tales from COVID: Insurance in the time of coronavirus – Cyber

Published on 10 August 2020. By Peter Mansfield, Partner and Simon Laird, Global Head of Insurance

In conjunction with our US alliance partners, Hinshaw and Culbertson LLP, we have produced a series of 'informal chats' with the title 'Tales from Covid: Insurance in the Time of Coronavirus'.

Hong Kong – Refusal to regrant injunction that lapsed during general adjournment successfully appealed

Published on 10 August 2020. By David Smyth, Senior Consultant

In a previous update dated 29 April 2020, we noted that a first instance court held that the general adjourned period (GAP), during which the Hong Kong courts were closed save for urgent and essential court business, did not generally extend the duration of an injunction which was granted on an urgent basis before the GAP commenced and listed for a "return date" during the GAP (for further details, see "General adjournment in Hong Kong does not extend duration of ex parte injunction", dated 29 April 2020).

Hong Kong Courts – COVID-19 Update

Published on 10 August 2020. By Carmel Green, Partner

The general adjourned period (GAP), during which the courts were closed save for urgent and essential business, ended on 3 May 2020, enabling the courts to resume normal business in Hong Kong. Since then, the number of reported cases of COVID-19 in Hong Kong has approximately tripled following a third wave of infections.

Snapshots Summer 2020

07 August 2020

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

Fake reviews probed by CMA

07 August 2020

What is the CMA’s investigation into misleading online reviews all about and what are websites doing to combat fake reviews?

Data regulation and oral communications

07 August 2020

David Scott v LGBT Foundation Ltd [2020] EWHC 483 (QB) (3 March 2020)