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What is "mutuality of obligation" and why does it matter in the world of work?

Published on 22 June 2021. By Kelly Thomson, Partner

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Any business which needs work to be done for it makes a choice as to how that work is procured and delivered.

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Blog

Retailers to be consulted on new legislation for protection from terrorist attacks

Published on 22 June 2021. By Jonathan Drake, Senior Associate and Gavin Reese, Partner

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The Government is currently consulting with the public and retailers to seek their views on proposed legislation requiring the occupiers of "publicly accessible locations" to implement measures to protect employees and members of the public in the event of a terrorist attack.

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Blog

Re-commerce: the future of luxury fashion?

Published on 21 June 2021. By Paul Joukador, Partner and Harpreet Kaur, Trainee Solicitor

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With Gen Z successfully catapulting fashion resale platforms like Depop, StockX and Vinted into the limelight over the last decade, has the time come for the luxury market to enter the world of re-commerce?

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Podcast

Ashbolt and Arundell: challenging search warrants

21 June 2021

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In the latest episode of Taxing Matters, we take a closer look at the recent case of Ashbolt and Arundell v HMRC, which involved a challenge to the lawfulness of search warrants.

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Blog

Supreme Court Changes to the Assessment of Loss in Professional Negligence Claims

Published on 18 June 2021. By Nick Bird, Partner and Bryony Howe, Senior Associate

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On 18 June 2021 the Supreme Court handed down two judgments in cases examining the application of the SAAMCo principles. These are principles that have dominated the law of professional liability since 1997 and limited the recovery of damages by claimants against professionals. In these judgments the Supreme Court significantly alters the tests for determining whether a particular loss falls within the scope of duty of the professional.

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Blog

Disciplinary investigations against architects #6 - Professional Conduct Committee Hearing: What to expect

Published on 18 June 2021. By Emma Wherry, Senior Associate and Sarah O'Callaghan, Associate

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Further to our previous five articles detailing the stages of the Architect Registration Board's (ARB) disciplinary process up to the Referral to Professional Conduct Committee stage, this article considers the Professional Conduct Committee Hearing, and what Architects should expect if their case reaches this stage.

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Publication

Sports Ticker (17 June 2021) - RPC Sports Ticker: The FA's first female chair, CVC's "One Tennis" plans and Boris backs bowler

Published on 17 June 2021. By Jeremy Drew, Head of TMT and Joshua Charalambous, Senior Associate and Stuart Harris, Associate and Samuel Coppard, Associate and Jaleela Johnson, Associate and Joseph Akwaboa, 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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Podcast

Tax liability insurance (a podcast with Giles Hambly)

17 June 2021

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Welcome to Insurance Covered. In this episode we discuss tax liability insurance and why many businesses are choosing to take it out.

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Blog

RPC Insurtech in brief - June 2021

Published on 17 June 2021. By Neil Brown, Partner and Daniel Guilfoyle, Partner and Alex Matheson, Associate and Lauren Murphy, Associate

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

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Blog

William Grant & Sons v Lidl: where to be-gin?

Published on 16 June 2021. By Ciara Cullen, Partner and Ben Mark, Partner and Sarah Mountain, Senior Associate

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On 25 May 2021, the Scottish Court of Session (SCOS) granted an interim interdict (akin to an interim injunction), which prevents Lidl from selling its own brand 'Hampstead gin' in Scottish stores, pending the outcome of the matter at trial.

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Blog

William Grant & Sons v Lidl: where to be-gin?

Published on 16 June 2021. By Ciara Cullen, Partner and Ben Mark, Partner and Sarah Mountain, Senior Associate

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On 25 May 2021, the Scottish Court of Session (SCOS) granted an interim interdict (akin to an interim injunction), which prevents Lidl from selling its own brand 'Hampstead gin' in Scottish stores, pending the outcome of the matter at trial.

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Blog

Tooth – Supreme Court rejects the concept of 'staleness' and confirms the meaning of 'deliberate'

Published on 16 June 2021. By Rebekka Sandwell, Associate

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In HMRC v Tooth [2021] UKSC 17, the Supreme Court, in dismissing HMRC's appeal, confirmed that a discovery assessment issued under section 20, Taxes Management Act 1970 (TMA) will not be invalid because a large period of time had elapsed between the discovery being made and the assessment being issued by HMRC and that for a taxpayer to bring about a loss of tax as a result of a deliberate inaccuracy in a document there must be an intention to mislead HMRC.

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Blog

RPC Bites #33 – Battle of the gins, the future of soft plastics and serious food for thought for advertisers of HFSS products

Published on 15 June 2021. 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

The Great British (Local) High Street

Published on 14 June 2021. By Dea Gagoshidze, Trainee Solicitor and Simon Edwards, Partner

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There is no doubt that the UK high street has been hit hard in recent years, not least by the impacts of the COVID-19 pandemic. But alongside the headline grabbing news of shop closures, there were in fact over 7,500 new shop openings between 1 January 2020 and 31 December 2020.

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Blog

Streaming platforms to consolidate? "The stuff that dreams are made of"

Published on 10 June 2021. By Alessandro Cerri, Associate and Sophie Parkinson, Trainee Solicitor

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Discovery and AT&T's WarnerMedia are merging to create a streaming behemoth named Warner Bros. Discovery, and Amazon is reportedly in talks to acquire Metro Goldwyn Mayer (MGM). Will this mark a trend in the consolidation of streaming platforms, and what are the implications?

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Podcast

The Month That Was – May 2021 – the first interest only mortgage trial from Pure Legal and an update on issues facing D&O insurers

09 June 2021

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Welcome to Money Covered, a monthly podcast from RPC aimed at those dealing with complaints, claims and risk management in the financial services sector.

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Blog

Hargreaves - Burden of proof on HMRC in taxpayer information notice appeals

Published on 09 June 2021. By Constantine Christofi, Senior Associate

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In Hargreaves and others v HMRC [2021] UKFTT 80 (TC), the First-tier Tribunal (FTT) confirmed that the burden of proof in an appeal against an information notice issued under paragraph 1, Schedule 36, Finance Act 2008 (FA 2008), is on HMRC.

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Blog

The beginning of the end for tax havens?

Published on 08 June 2021. By Ben Roberts, Partner

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Over the weekend it was widely reported that the 'G7' nations had agreed a deal on global tax reform.

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Podcast

Shifting sands: insuring tax risks

07 June 2021

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In a special cross-over episode with our sister podcast Insurance Covered, this episode of Taxing Matters looks at the growth in popularity of tax liability insurance.

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Blog

Tale as old as time: music ownership, is it time for industry-wide change?

Published on 04 June 2021. By Harpreet Kaur, Trainee Solicitor

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Taylor Swift's battle with her former record label, Big Machine Label Group, and its buyer, Ithaca Holdings LLC, has been widely documented in the press over the last few years. This saga is another example of the exploitation that is rife within the music industry, but will Swift's experience finally bring about change? Fellow 'Swifties' and I hope so.

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Publication

Sports Ticker (3 June 2021) - Parkrun, F1 Salary Cap and Copa America - a speed-read of key commercial updates from the sports world

Published on 03 June 2021. By Jeremy Drew, Head of TMT and Joshua Charalambous, Senior Associate and Stuart Harris, Associate and Samuel Coppard, Associate and Jaleela Johnson, Associate and Joseph Akwaboa, 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

High Court reminds us of the principles of res judicata and abuse of process

Published on 03 June 2021. By Emily Saffer, Associate and Parham Kouchikali, Partner

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The court has and will act to prevent claims being re-litigated by parties not content with earlier outcomes; Elite Property Holdings Limited v Barclays Bank(1)

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Publication

Tax Bites - June 2021

Published on 03 June 2021. By Adam Craggs, Partner and Constantine Christofi, 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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Blog

Delays expected: why high-speed rail projects are failing worldwide

Published on 03 June 2021. By Poppy St John, Trainee Solicitor

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Throughout history, railways have been a universal symbol across the world of prosperity and innovation. From the steam railways spanning swathes of the American West in the 1800s, to the futuristic bullet trains of Japan, for centuries nations have invested heavily in the construction of new trainlines to embrace modernity and connect various far-flung cities. As rail journeys become more and more ubiquitous, with 463 million rail journeys undertaken in the UK in 2019-2020, high speed rail seems to be the logical next step to make rail travel faster, more efficient and greener…in theory.

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Publication

Redundancy in Hong Kong – An employer's guide to the law, process and practical considerations

Published on 02 June 2021. By Andrea Randall, Partner and Sakshi Buttoo, Registered Foreign Lawyer

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For a lot of companies, the last 18 months in Hong Kong has been undoubtably challenging. As a result of the uncertainties with the protests, lack of international travel and the COVID-19 pandemic, employers have been looking at making redundancies in order to survive.

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Podcast

The crisis at Lloyd's in the 1980s (a podcast with Reg Brown)

02 June 2021

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Welcome to Insurance Covered. In this episode we revisit the 1980s crisis in the Lloyds market, examining the factors that led up to it and how it was ultimately resolved with the help of Lloyd's veteran Reg Brown.

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Blog

Daarasp – Loss claims denied as closure notices were valid

Published on 02 June 2021. By Alexis Armitage, Associate

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In Daarasp LLP & Betex LLP v HMRC [2021] UKUT 0087, the Upper Tribunal (UT) upheld the First-tier Tribunal's (FTT) decision and dismissed the taxpayers' claims for losses as the conclusions in HMRC's closure notices were not inconsistent with the losses being reduced to zero in the taxpayers' returns.

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Blog

Influencers and retailers remain under intense ASA scrutiny

Published on 01 June 2021. By Joe Lippitt, Senior Associate and Harvey Briggs, Trainee Solicitor

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Influencers, and the retailers whose products they are advertising, continue to be put under the Advertising Standards Authority's (ASA) microscope for failing to comply with ad rules. The ASA has put influencers and brands on notice after a monitoring sweep of influencer posts carried out last year revealed widespread failures to adequately disclose ad content. Following the monitoring sweep, the ASA has also released practical guidance to help educate influencers and ensure any ads they post are CAP Code compliant.

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Blog

A tale of loss, limitation and a flawed transaction: why a loss may not feel like a loss

Published on 28 May 2021. By Peter Mansfield, Partner

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A recent Court of Appeal decision, Elliott v Hattens [2021] Civ 720, has once again raised the vexed issue of when the limitation period starts to run in a flawed transaction case. Does it start running immediately or at some later date? .

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Blog

RPC Bites #32 - breaking news: the EU rejects Amendment 171 on dairy descriptors, mixed alcoholic and alcohol-free beer packs hit Tesco's shelves and the CMA issues draft guidance on green claims

Published on 27 May 2021. 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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Publication

V@ update - May 2021

Published on 27 May 2021. By Adam Craggs, Partner and Rebekka Sandwell, Associate

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Welcome to the May 2021 edition of RPC's V@, an update which provides analysis and news from the VAT world relevant to your business.

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Blog

CMA draft guidance has greenwashing in its sights

Published on 27 May 2021. By Ciara Cullen, Partner and Sophie Tuson, Associate

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After launching its investigation into environmental claims last November 2020, the CMA has now published draft guidance to help businesses understand and comply with their existing consumer law obligations when making environmental claims. The draft guidance is open for consultation until 16 July 2021 with the final guidance set to be published by the end of September 2021.

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Blog

Comtek – Counteraction steps taken after Follower Notice deadline can reduce penalty

Published on 26 May 2021. By Harry Smith, Senior Associate

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Follower notice penalty for SDLT scheme follower notice reinstated but reduced by Upper Tribunal, and guidance given as to meaning of 'counteraction' in APN / accelerated payment notice context.

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Blog

A meaty debate: traditional vs lab-grown alternatives

Published on 26 May 2021. By Noonie Holmes, Trainee Solicitor

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This January, a record 500,000 people pledged to eat only plant-based food as part of Veganuary, but avoiding meat may not be the only way to eat sustainably.

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Publication

Sports Ticker (25 May 2021) - Tokyo Olympics' vaccinations, Premier League NFTs and Lineker v HMRC

Published on 25 May 2021. By Jeremy Drew, Head of TMT and Joshua Charalambous, Senior Associate and Stuart Harris, Associate and Samuel Coppard, Associate and Jaleela Johnson, Associate and Joseph Akwaboa, 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

Philip Warren & Son v Lidl – No case of mi-steak-en identity

Published on 25 May 2021. By Ben Mark, Partner and Ciara Cullen, Partner

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The High Court has dismissed a passing off claim brought by Philip Warren & Son Limited (PWS) against well-known supermarket, Lidl. The decision ultimately turned on the fact that PWS presented "insufficient evidence of a significant level of operative misrepresentation to any category of PWS' customers".

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Blog

Philip Warren & Son v Lidl – No case of mi-steak-en identity

Published on 25 May 2021. By Ben Mark, Partner and Ciara Cullen, Partner

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The High Court has dismissed a passing off claim brought by Philip Warren & Son Limited (PWS) against well-known supermarket, Lidl. The decision ultimately turned on the fact that PWS presented "insufficient evidence of a significant level of operative misrepresentation to any category of PWS' customers".

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Publication

What if the CEO asks me about... whether we are all set for an advertising blitz now lockdown is easing?

Published on 24 May 2021. By Simon Edwards, Partner and Paul Joukador, Partner

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As lockdown eases in the UK and businesses start to fully re-open, there has been a significant upturn in advertising. Many brands are urgently rushing to get their advertising out and are looking for the best placement of that advertising.

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Podcast

Tax fraud: The rise of the professional enabler

24 May 2021

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In this episode, we are joined by Simon York, Director of HMRC's Fraud Investigation Service (FIS). Created only five years ago, FIS has already secured 3,700 criminal convictions for serious fraud and protected over £25 billion in assets.

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Blog

Exceptions to the without prejudice rule – another retrenchment

Published on 20 May 2021. By Suzan Kurdi, Senior Associate and Simon Hart, Partner

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The Court of Appeal has resisted the temptation to provide clarity on the scope and application of the so-called Muller(1) exception to the without prejudice rule. In Berkeley Square Holdings Limited v Lancer Property Asset Management Limited(2), it indicated that recent first instance decisions had strayed beyond the facts in Muller, a development that might widen the scope of the exception unjustifiably.

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Publication

Take 10 #14

20 May 2021

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Welcome to RPC's fortnightly digest for media lawyers. This month's digest reports on key media developments and latest cases.

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Blog

Euromoney – Tribunal considers 'main purpose' test

Published on 19 May 2021. By Rebekka Sandwell, Associate

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In Euromoney Institutional Investor PLC v HMRC [2021] UKFTT 0061 (TC), the First-tier Tribunal (FTT) upheld the appellant's appeal, finding that the avoidance of liability to tax was a purpose, but not the main purpose, or one of the main purposes, of the relevant arrangements, for the purposes of section 137(1), Taxation of Chargeable Gains Act 1992 (TCGA).

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Publication

Redundancy – The law in Hong Kong

Published on 18 May 2021. By Andrea Randall, Partner and Sakshi Buttoo, Registered Foreign Lawyer

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In the current climate, it is inevitable that some employers may have to contemplate making redundancies to trim overhead costs in order to survive. Many industries in Hong Kong have been heavily impacted by the pandemic, forcing employers to make difficult decisions in respect of business operations and the retention of employees.

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Blog

Patents Court finds alleged penalty clause is firm but fair

Published on 18 May 2021. By Ciara Cullen, Partner and Jessica Pease, Trainee Solicitor

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The Patents Court recently held that provisions in a settlement agreement, which restricted the ability to challenge IP rights in the future, were enforceable and did not amount to penalty clauses, as the defendant contended.

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Blog

New RICS Guidance for Risks, Liability and Insurance April 2021

Published on 18 May 2021. By Alexandra Anderson, Partner and Katharine Cusack, Partner

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The RICS have produced a new Guidance Note entitled "Risks, Liability and Insurance", which came into effect on 1 April 2021. This note is a must read for surveyors and provides practical advice for risk management and the points to consider when seeking professional indemnity cover.

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Podcast

The current state of construction insurance (With Samantha Peat)

17 May 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 week we are joined by Samantha Peat, Chair of the professional indemnity insurance group at the Construction Leadership Council (CLC) and we will be discussing the current state of construction insurance, focusing on findings from a recent survey.

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Video

Financial CrimeCast: James Walker

Published on 17 May 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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Blog

FCA set to expand climate-related reporting rules

Published on 17 May 2021. By James Parsons, Associate and Ashley Daniells, Associate

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The FCA has revealed it will consult on plans to require asset managers, life insurers and FCA-regulated pension schemes to meet climate-related disclosure rules. In doing so, the FCA is expanding the scope of firms required to report on climate-related risks in accordance with the recommendations of the Task Force on Climate-related Financial Disclosure (TCFD).

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Publication

What are the latest trends in bankruptcy and restructuring? What developments can we expect to see?

Published on 14 May 2021. By Paul Bagon, Partner and Tim Moynihan, Partner

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The pandemic led to the biggest change to insolvency legislation in the UK for over 20 years.

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Blog

Hand in your notice - how to bring a successful warranty claim

Published on 13 May 2021. By Emma West, Senior Associate and Simon Hart, Partner

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Buyers wishing to make a claim under contractual warranty provisions must comply with those provisions to the letter; sufficient and timely information is key. In Arani & Others v Cordic Group(1), the buyer had given inadequate notice of its contractual warranty claim and also could not bring a misrepresentation claim based on the warranties.

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