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Contractual certainty/ implied terms
Was a binding agreement reached between a vendor and an estate agent, despite the parties not having specified the circumstances in which the agreed rate of commission would fall due?
Read moreCan Brexit frustrate a contract?
In 2011, the European Medicines Agency (the EU body tasked with the evaluation and supervision of medicines for human and veterinary use within the EU) entered into a 25 year lease at Churchill Place, Canary Wharf, which began in October 2014.
Read moreThe Business Contract Terms (Assignment of Receivables) Regulations 2018
How does the Business Contract Terms (Assignment of Receivables) Regulation prohibit restrictions on the assignment of receivables under commercial agreements?
Read moreService of notices
What are the requirements for valid “service” of a completion notice?
Read moreCompare the Market: qualifying language in ad too material to be communicated by on-screen text
How prominently do you need to show qualifying language in an ad which is material to the offer in question?
Read moreThe ASA's strategy for the next five years
What is the ASA’s core strategy for the next five years? How proactive is it going to be as a regulator in the digital space?
Read moreCarlsberg in the clear on the inappropriate targeting of under-18s
What will satisfy the ASA that an alcohol ad has not been inappropriately targeted at under-18s?
Read moreCarwow ruling: RRP claims must reflect the price of products as “generally” sold
What type of evidence is the ASA looking for to substantiate that an RRP is the price at which a product is “generally” sold?
Read moreRed Bull's wings clipped on health and concentration claim
How did a claim that Red Bull can boost health and concentration fare with the ASA? Does the increased trend towards tighter regulation based on health grounds signal a rough ride ahead for energy drinks companies?
Read moreCMA tightens noose on ad disclosures
How can brands and influencers ensure they comply with the (tough) approach now being adopted by the CMA?
Read moreMondelez ruling: Peter Rabbit promotion not in breach of HFSS ad restrictions
Should a website built for the purposes of redeeming a prize be deemed an ‘advertisement’ or simply a functional page? If that website is primarily accessible to those over 18, could it still be considered as being directed at children?
Read moreBCAP issues guidance on use of superimposed text in TV advertising
What guidelines must superimposed text on TV ads comply with in order not to mislead viewers?
Read moreIn-app ads for Tombola Arcade
Were ads in the “I’m A Celebrity, Get Me Out Of Here” app (the app) for a tombola arcade inappropriately targeted at under-18s?
Read moreCAP issues new rule and guidance on gender stereotyping
How can ads avoid falling foul of the new gender stereotyping rule?
Read moreCadbury’s Freddo advert banned for encouraging children to eat chocolate
When is an HFSS ad aimed at children? And is age-gating enough? Or is it the ad’s content which really counts?
Read moreCAP guidance on misleading “faux fur” claims in clothes and accessories
How careful should retailers be that their “faux fur” products really are “faux”?
Read moreHouse of Lords Communications Committee: “Regulating in a digital world”
The Government's Digital Charter identified its key priorities, including protecting people from harmful content and behaviour, the legal liability of online platforms, and data and artificial intelligence.
Read moreSecondary ticketing: CMA secures court order against Viagogo to stop engaging in unfair consumer practices
What steps are the CMA taking to crack down on the secondary ticket markets?
Read moreVideo recordings and the journalistic exemption
Does making a video recording on a digital camera constitute the processing of personal data? Can individuals benefit from the “journalistic exemption”?
Read moreICO guidance on contracts and liabilities between controllers and processors
What are the contractual liabilities and requirements of a data processor and a data controller under the GDPR?
Read moreDoes a Facebook Like button on your website make you a data controller?
If the operator of a website embeds a third party plugin (such as the Facebook Like button), does this make it a joint data controller with Facebook?
Read moreICO updates its guidance on data protection impact assessments
When should a data controller conduct a Data Protection Impact Assessment (DPIA)?
Read moreEuropean Data Protection Board launches consultation on the territorial scope of the GDPR
When will processing by a data controller or data processor fall within the territorial remit of the GDPR?
Read moreICO guidance on encryption and use of passwords in online services
How can data controllers and processers improve their security measures?
Read moreAlbatel - TV presenter wins £1.2m tax case
In Albatel Ltd v HMRC [2019] UKFTT 0195 (TC), the First-tier Tribunal (FTT) held that the so-called IR35 legislation did not apply to the provision of services by Lorraine Kelly to ITV.
Read moreMergers and Acquisitions update April 2019
セルビアの首都ベオグラードで24日から欧州剣道選手権大会が開かれるのを機に、大型スポーツイベントについて考えている。日本でも、ラグビーのワールドカップ(W杯)と夏季オリンピック(五輪)が相次いで開催される。そこで今回は、オリンピックを取り巻くスポーツ関連法の問題を取り上げてみたい。
Read moreThe latest cyber stats revealed (the Cyber Security Breaches Survey 2019)
Whilst cyber attacks decrease, the threats to businesses remain. We give you the Cyber Security Breaches Survey 2019.
Read moreUK property – big tax changes for non-UK residents
From 6 April 2019, all gains from UK real estate realised on disposal by non-residents, whether residential or commercial property and whether by way of direct or "indirect" disposal, will be subject to UK capital gains tax or corporation tax.
Read moreEnglish Court trumps the FBI
In HP's high profile claim against Mike Lynch in relation to its acquisition of Autonomy, the English High Court has held that the implied undertaking against collateral use of documents received in the course of litigation prevented disclosure of those documents to the FBI.
Read moreAll bets are off for binary options
Following consultation, the Financial Conduct Authority (FCA) announced on 29 March 2019 that, as of 2 April 2019, the sale, marketing and distribution of binary options (including securitised binary options) to retail consumers will be prohibited indefinitely.
Read moreGame theory and the art of litigation strategy - Article 4
Escaping the Hobbesian Trap – the impact of aggression in litigation settlement strategy
Read moreGardner Shaw – directions subject to a pending appeal should not have been varied
In Gardner Shaw UK Ltd and others v HMRC [2018] UKUT 419 (TCC), the Upper Tribunal (UT) has held that the First-tier Tribunal (FTT) should not have varied directions which the FTT had previously issued, when they had been the subject of an unsuccessful appeal to the UT and when an appeal to the Court of Appeal was pending.
Read moreTax update - April 2019
In this month’s update we report on (1) HMRC’s guidance on self-reporting failure to prevent the facilitation of tax evasion; (2) HMRC’s consultation on secondary preferential creditor status on insolvency of a business; and (3) a Parliamentary Select Committee’s call for a public register of beneficial ownership in each British Overseas Territory. We also comment on three recent cases relating to (1) the concept of “staleness” in discovery assessment appeals; (2) a failed DOTAS application brought by HMRC; and (3) the extra-territorial reach of HMRC information notices.
Read moreThe essential ingredients
Vision, purpose, focus. In my experience as a Managing Partner, these are essential ingredients for high performance organisations; essential ingredients for high performance teams; and essential ingredients for high performance individuals.
Read moreVAT update March 2019
In this month’s update we report on (1) HMRC’s updated guidance on claiming exemption from Making Tax Digital for VAT; (2) the latest edition of HMRC’s impact assessment for the movement of goods if the UK leaves the EU without a deal; and (3) HMRC’s policy change on VAT treatment of personal contract purchases.
Read moreAudit profession – a year of reflection
In this legal update we look back at some of the key developments for the audit profession in 2018 and consider what the rest of 2019 may hold for the industry.
Read morePraesto - input tax recoverable on fees incurred in defending proceedings against its director
In Praesto Consulting UK Ltd v HMRC [2019] EWCA Civ 353, the Court of Appeal has held that a company was entitled to recover input tax on legal fees it incurred in defending civil proceedings brought against its director.
Read moreHealth and safety update March 2019
Welcome to our March 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 moreWhat are the circumstances in which acting in breach of EU sanctions will kill a claim?
An Iranian oil company was defrauded in a failed attempt to circumvent EU sanctions - does its claim survive the Patel v Mirza illegality test?
Read moreNew corporate criminal offence: Failure to prevent the facilitation of tax evasion
The Criminal Finances Act 2017, which received Royal Assent on 27 April 2017, introduces new strict liability corporate criminal offences of failure to prevent criminal facilitation of tax evasion. The legislation came into force on 30 September 2017.
Read moreTime to abandon 'fairness'?
In recent years the word 'fair' has become a common feature of HMRC's lexicon. It is often connected with claims by HMRC that a taxpayer is not paying his or her "fair share of tax". It is disseminated with predictable regularity across HMRC press releases, guidance notes and spokesperson's quotes.
Read more"Agency" is not always enough to engage the law of bribery and secret commissions
The Court of Appeal has held that the payment by a seller of a fee to an acquisition agent without the buyer's knowledge does not render the contract for sale void or voidable. The decision turned on whether there was sufficient trust and confidence in the relationship between the buyer and the acquisition agent. Prince Arthur Ikpechukwu Eze v Conway and another [2019] EWCA Civ 88
Read moreA Right Royal Deadlock: Can "Crown" use unlock patented drug?
Can the Government settle the dispute between NHS and Vertex Pharmaceuticals through "Crown" use of the patented drug, Orkambi.
Read moreJudge makes alarming comments about validity of standstill agreements in Inheritance Act claims
In a recent judgment, the High Court has cast doubt on the extent to which the court will recognise standstill agreements in applications under the Inheritance (Provision for Family & Dependents) Act 1975.
Read moreA licence to kill... a licence
In the second of a number of short articles we are producing in relation to businesses in the tech space, we will be discussing a real life example of what not to do when diligencing a tech company and its third party IP licence agreements.
Read moreSeeking the "right regulation" of digital services: Lords' Communications Committee articulates its vision
In 2018, Mark Zuckerberg, Facebook's CEO, told the US Senate Judiciary Committee that the question was no longer whether there should be regulation of the internet, but what is the right regulation.
Read moreWhen does delay by HMRC render a discovery assessment invalid?
In the recent case of Clive Beagles v HMRC [2018] UKUT 380 (TCC), the Upper Tribunal (UT) held that a delay of nearly two and a half years between (i) HMRC discovering that a taxpayer's self-assessment tax return was insufficient and (ii) HMRC issuing an assessment, was too long. As the discovery had become 'stale' by the time of the assessment, the assessment was invalid.
Read moreEnforceable oral contracts – Supreme Court looks to conduct and context
To avoid expensive litigation, contracting parties should ensure that all essential terms are expressly agreed within a legally binding contract. Where some essential terms are missing, but the parties clearly intend to be bound by and act on their agreement, the court will be keen to find an enforceable agreement. Wells v Devan 2019, UKSC 4.
Read moreBMW Rides to Victory
BMW, the well-known manufacturer of cars, motorcycles and engines, secured summary judgment in respect of its claim for trade mark infringement and passing off arising out of the registration of a UK company under the BMW name.
Read moreRoma wasn't built in a day; how Netflix conquered the Oscars
In 2017, at the Cannes Film Festival, the film 'Okja' was debuted. It was produced by Brad Pitt's production company 'Plan B' and starred Tilda Swinton and Jake Gyllenhaal. It also featured a giant CGI pig, whose capture and treatment raised issues on animal welfare, and whose - spoiler alert – rescue, made the hairs on the back of one's neck stand up.
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