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CMA investigates customers’ auto-renewal terms in online gaming terms and conditions
How might the CMA’s investigation into auto-renewals and other potentially unfair terms in online gaming contracts affect wider industry?
Read more“New Deal for Consumers” Directive
What is the “New Deal for Consumers” Directive? Where has it got to? And how will it impact my business?
Read moreNo obligation to provide consumer telephone lines: Amazon
In the proceedings brought by the German federation of consumer associations against Amazon, the Advocate General found that a trader does not have to provide a telephone number as long as the consumer can contact the trader quickly, the information provided is clear and accessible and communication can happen effectively.
Read moreASA ruling on Vodafone pricing
Did Vodafone exaggerate the price at which it could offer consumers broadband?
Read more“Was/now” price claims: Zestify Media
What price can be stated as the “was” price to represent a genuine saving when compared with the “now” price?
Read moreLidl held to mislead consumers with cheesy price comparison
In making price comparisons with a competitor, do you need to take account of their promotional pricing?
Read moreJudicial review of ASA decision on “average consumer” test
Had the Advertising Standards Authority (ASA) correctly applied the “average consumer” test when deciding that the use of the term “fibre” in ads for part-fibre broadband was not materially misleading?
Read morePhilip Morris burned by its own internal rules on influencer marketing
How careful do you need to be when using youthful-looking influencers to promote e-cigarettes?
Read moreCAP: naming prize winners and marketing to children
When is it necessary to obtain the consent of a parent or guardian to use a child’s data for marketing? What process should be adopted in terms and conditions for announcing winners of competitions and prize draws?
Read moreCAP issues guide on comparative advertising campaigns
What must marketers consider when running a comparative advertising campaign?
Read moreWhen can the court not apply the cost consequences of Part 36 offers?
When can the court not apply the cost consequences of Part 36 offers?
Read moreFraudulent Misrepresentation and non-party losses
What are the requirements for fraudulent misrepresentation? Can a non-party supplier claim loss of profit under a terminated contract?
Read moreConsultation on Distributed Ledger Technologies Cryptoassets and Smart Contracts
What is the legal status of cryptoassets and smart contracts?
Read more‘Relational’ contracts and the implied duty of good faith
Which characteristics will the court consider when deciding whether a contract is “relational” and therefore subject to an implied duty of good faith?
Read moreBenefiting from the Contracts (Rights of Third Parties) Act
Can third parties that are not easily identifiable benefit from the Contracts (Rights of Third Parties) Act 1998?
Read moreHaworth – Court of Appeal confirms HMRC misdirected itself and quashes payment notices
The recent unanimous judgment of the Court of Appeal in R (on the application of Haworth) v HMRC [2019] EWCA Civ 747, is the first successful judicial review challenge against follower and accelerated payment notices. The decision throws into question the way in which the relevant statutory provisions, contained in Finance Act 2014 (FA 2014), relating to follower and accelerated payment notices have been interpreted and operated by HMRC and as a consequence, many other notices may also have been issued by HMRC unlawfully.
Read moreTax update - July 2019
In this month’s update we report on HMRC’s updated guidance on the meaning of “ordinary share capital”, the Law Society’s response to HMRC’s off-payroll working rules consultation and changes to the principal private residence ancillary reliefs.
Read moreRPC provides response to 'Online harms' consultation
This consultation response is submitted on behalf of RPC's Tech Group*. RPC is an international law firm with offices in London, Bristol, Hong Kong and Singapore. RPC acts for a range of clients from start-ups to multi-nationals in the technology, media, and retail sectors and for their insurers. RPC's Tech Group provides specialist advice on regulation, content liability, commercial contracts, outsourcing, data protection, cyber, intellectual property, e-commerce, and investigations and disputes. Views expressed in this submission do not necessarily represent those of our clients.
Read moreReforms to the FA's Regulations on Working with Intermediaries
RPC summarise the key changes to the FA's Regulations on Working with Intermediaries (the "Regulations"), and offer practical tips to agencies, clubs and players to manage their impact.
Read moreCourt of Appeal makes rare order for rectification, with interesting consequences…
The Court of Appeal has ordered rectification resulting in one party being in breach of warranty and liable pay damages. In Persimmon Homes Limited v Hillier and Creed [2019] EWCA Civ 800, the dispute centred on whether all plots of land required to create a development site were intended by both parties to be included in a sale, when in fact two plots out of six were not included.
Read moreWhat expenditure falls within ‘ordinary and proper course of business’ exception in freezing orders?
The cost of pursuing related arbitration proceedings and fighting extradition proceedings could be costs incurred in the ‘ordinary and proper course of business’ according to the Court of Appeal in Koza Ltd v Koza Altin.(1)
Read moreHealth and safety update June 2019
Welcome to our June 2019 health and safety update where we look at the health and safety stories that have recently hit the headlines as well as the latest fines and sentences that have been handed down.
Read moreShop til' you Pop: Amazon's Electric Avenue
Amazon is opening 10 pop-up shops in the UK, as a platform for over 100 small online brands to start selling via bricks and mortar. The pilot will run throughout the UK for around a year, with each pop-up opening for between six to eight weeks.
Read moreHigh Court does not "lycra" unjust Part 36 offers
In a recent High Court decision it has been held that parties must ensure that Part 36 offers are "genuine offers to settle" as the court will not order costs in circumstances where it is unjust to do so. Furthermore, the decision reinforces the significant weight that is given to whether or not an offeree accepts a Part 36 offer, regardless of whether relief is obtained by the offeree in the first instance.
Read moreRitchie - FTT guilty of procedural unfairness
In Ritchie v HMRC [2019] UKUT 007 (TCC), the Upper Tribunal (UT) has held that the First-tier Tribunal (FTT) had erred in finding that a loss of tax had been brought about by carelessness on the part of the taxpayers' professional advisers because, amongst other things, the carelessness of the advisers had not been adequately pleaded by HMRC and had not been put to any of the witnesses in cross-examination.
Read more'Green Finance' enters the mainstream
With the UK's recent commitment to cut emissions to net zero by 2050, the financial sector is looking to 'green finance' to encourage investment in sustainable and environmentally-friendly businesses. Recent examples, like Nokia's €1.5 billion credit facility announced last week, show that environmental impact is becoming a key consideration for lenders and borrowers.
Read moreThe problem of integrity
Integrity is beginning to look like the indispensable quality that we could all do without.
Read moreVAT update June 2019
In this month’s update we report on (1) amendments to the reduced VAT rate for energy-saving materials; (2) HMRC’s guidance on the VAT reverse charge on construction services; and (3) HMRC’s updated VAT Notice 700/1 – who should register for VAT.
Read moreNew pension transfer data – FCA's concerns remain
The FCA has published the results of data received from firms carrying out DB transfers and set out the next steps in its supervisory work.
Read moreRetailers: beware the ban on gender stereotyping
The Committee of Advertising Practice (CAP) has introduced a new rule, accompanied by Guidance, to combat negative gender stereotyping in ads. The test now (or rather from 14 June 2019 when the new rule comes into force) is whether the ad is "likely to cause harm" – a far lower threshold than the previous test of "widespread or serious offence".
Read moreDerry - HMRC challenge to share loss relief claim flawed
In R (on the application of Derry) v HMRC [2019] UKSC 19, the Supreme Court has dismissed HMRC's appeal and confirmed that the taxpayer was entitled to claim share loss relief in the year in which the loss was incurred, rather than the following year.
Read moreGovernment Consultation on Adding Folic Acid to Flour
Last week the government began a consultation on whether to introduce mandatory fortification of flour with folic acid to help reduce neural tube defects in foetuses.
Read moreNational Car Parks - Are overpayments consideration for VAT purposes?
In National Car Parks Ltd v HMRC [2019] EWCA Civ 854, the Court of Appeal has confirmed that excess amounts paid by customers at pay and display car parks were consideration for VAT purposes.
Read moreCourt of Appeal upholds decision on importance of industry standard documents in conflicting jurisdiction clauses
The Court of Appeal upheld the decision of the High Court[1], highlighting the risk that the English and Italian Courts may reach different decisions on the underlying factual background of related disputes even where the disputes could be said to fall under different agreements [2]. Therefore, parties need to appreciate that the English Court will put the certainty of industry standard documentation (such as ISDA Master Agreements) first such that it is dangerous to have different jurisdiction and/or governing law clauses in related agreements.
Read moreFCA and PRA jointly fine bank for repeated outsourcing failings
R. Raphael & Sons PLC (Raphaels), one of the UK's oldest lenders, has been criticised and fined jointly by the FCA and PRA after it was found that the bank had failed to manage its outsourcing arrangements properly.
Read moreNational Security and Investment – the EU's response
National security concerns regarding Huawei continue to make headlines around the world, against the backdrop of an ongoing US / Chinese trade war. This blog looks at new EU rules on foreign investments which raise security or public order concerns.
Read moreMergers and Acquisitions Update June 2019
小売分野の取引で業界をけん引する当法律事務所は、変化と競争の激しいこの分野の事業に影響を及ぼす主な法改正や政策変更について、総合的な手引きをまとめている。以下は、当事務所の発行する「リテール·コンパス2019年夏号」 に掲載されたさまざまな話題の概要だ。詳細については、https://www.rpc.co.uk/ perspectives/retail-therapy/retail-compass-summer-edition-2019を参照されたい。
Read moreSpotlight on private wealth - June 2019
Our quarterly update is designed to keep you up to speed with developments in disputes, and how you can avoid them, in the private client world.
Read moreTax update - June 2019
In this month’s update we report on HMRC’s guidance in relation to off-payroll working in the public sector and the intermediaries legislation (so-called IR35), the extension of late payment and repayment interest to penalties levied under the DOTAS, promoters, and enablers of tax avoidance, regimes; and HMRC’s guidance on the economic interest requirement for shareholders who wish to claim entrepreneurs’ relief.
Read moreTooth – Court of Appeal confirms discovery assessment was invalid
In HMRC v Tooth [2019] EWCA Civ 826, the Court of Appeal has held that a discovery assessment was invalid, but the taxpayer's inaccuracy in his return was deliberate.
Read moreLost chances à la Moda
Lost chance case-law has come a long way since the ground-breaking decision in Allied Maples. One of its more interesting offshoots is the case of Moda International Brands Ltd v Gateley LLP & Anor. Moda is required reading for any firm of solicitors who wants to defend a lost chance claim arising from its transactional work for a claimant.
Read moreHow the “30 days period” to pay a claim in Latin America works in practice
Everyone dealing with Latin American claims will become familiar with the short deadlines imposed in these jurisdictions for paying a claim. However, how those deadlines are applied in practice can be a complex matter to work out.
Read moreKidsons and Kajima reviewed
The Court of Appeal considers the notification of a “hornet’s nest” in Euro Pools Plc v Royal Sun Alliance Plc
Read moreEconomic duress: when is a threat not an (illegitimate) threat?
In what circumstances can a threat not to enter into a contract amount to economic duress? Broadly speaking, when pressure is exerted "in bad faith", according to the Court of Appeal in Times Travel (UK) Limited v Pakistan International Airlines Corporation
Read moreProduct liability update May 2019
A round-up of some of the recent stories making the news, from consultation on food labelling to changes to the product liability and safety legislation in the event of a "no deal" Brexit.
Read moreCorporate tax update May 2019
Welcome to the latest edition of our Corporate Tax Update, written by members of RPC’s tax team.
Read moreHannover - SDLT avoidance and corporate property deals – the importance of timing!
In Hannover v HMRC [2019] UKFTT 0262 (TC), the First-tier Tribunal (FTT) has held that the stamp duty land tax (SDLT) anti-avoidance rule in section 75A, Finance Act 2003, applied to a series of transactions that included the sale of units in a Guernsey property unit trust (GPUT), even though there was no tax avoidance motive and each transaction was 'appropriately' taxed.
Read moreVAT update May 2019
In this month’s update we report on (1) HMRC guidance on the correct treatment for the deduction of import VAT by non-owners of goods; (2) Regulations which introduce a VAT reverse charge on specified construction services; and (3) refunds of VAT in the UK for non-EU businesses.
Read moreLooking at the success of the UK's war on plastic
Savvy brands will be working to realise the potential of reducing plastic consumption; not just from a sustainability perspective but also from a sales and branding perspective. Not only could it help to save the penguins, but also to boost sales.
Read moreCustoms and excise quarterly update: May 2019
In this update we report on (1) changes to customs authorisations following a no-deal Brexit; (2) making declarations using traditional simplified procedures; and (3) the Pubs Code Adjudicator’s guidance on accounting for duty paid on alcohol and volumes of unsaleable draught products.
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