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Drafting a contract? Beware the well-intentioned but unenforceable agreement to agree
"Such period as shall reasonably be agreed between (the parties)" is an agreement to agree and therefore unenforceable according to the Court of Appeal in Philip Morris v Swanton Care & Community Limited.
Read moreWilsons – HMRC unable to obtain law firm's records
In Wilsons Solicitors LLP v HMRC [2018] UKFTT 627 (TC), the First-tier Tribunal (FTT) has held that the obligation to keep records under the Money Laundering Regulations 2007 (MLR) does not make a law firm a relevant data-holder for the purposes of HMRC's data-gathering powers.
Read moreHyper-Personalisation: the brands who want to know your name
In a modern day society widely dubbed as 'The Digital Age', corporations must compete like never before to capture a fluid market seeking instant gratification.
Read moreLOIs and liability for inducement of breach of contract
A recent Court of Appeal ruling highlights the risk to traders and, in particular, to their officers and employees personally, of giving/arranging a letter of indemnity to a carrier against liability arising out of delivery of goods without presentation of the bills of lading. This blog examines the risk of such arrangements giving rise to a liability on their part under the tort of procuring a breach of contract.
Read moreSAAMCo and BPE re-affirmed: the proper approach to loss in professional negligence cases
A recent Court of Appeal decision reaffirms the importance of the "information" and "advice" categories when considering the losses for which a professional should be held liable.
Read moreVAT update - January 2019
In this month’s update we report on (1) refunds of VAT in the UK for non-EU businesses; (2) changes to the VAT treatment of retained payments; and (3) revised HMRC guidance on when and how to account for VAT when you transfer a business as a going concern. We also comment on three recent cases involving (1) irrecoverable output tax; (2) the deductibility of a repayment supplement from an interest award; and (3) whether a taxpayer had a legitimate expectation that HMRC guidance could be relied upon.
Read moreFCA promises "greater clarity" over Crypto regulation
The Financial Conduct Authority (FCA) has made further progress in relation to the regulation of cryptocurrencies such as bitcoin, in an attempt to tackle the growing market. The aim of regulation will be to provide greater clarity to both the industry and consumers.
Read more連載コラム・欧州Ｍ＆Ａ最前線＞12月・１月
2019年の幕開けは、東京と香港への出張で忙しくも生産的だった。ブレグジット問題の目まぐるしい展開は、やはり大きな話題となっていた。英国の誰もがそうだろうが、交渉がここまで遅れ、まだ合意が成り立っていないことに私も驚いている。（
Read moreCan expert evidence be used to determine dishonesty?
Dishonesty in relation to financial market practices is to be determined against an objective standard; expert evidence as to market practices cannot be adduced to decide the issue.
Read moreAdjudication and liquidation – the TCC gets it wrong…but right
Back in August, we wrote a blog about adjudication and liquidation, following the judgment in the TCC case of Michael J. Lonsdale (Electrical) Limited v Bresco Electrical Services Limited (in Liquidation) [2018] EWHC 2043 (TCC) (Lonsdale). The judgment concluded, for the reasons set out below, that an adjudicator does not have jurisdiction to determine a dispute involving a company in liquidation (CIL).
Read moreA look back at the Year of the Dog
Over the past 12 months, the courts of Hong Kong have made a number of interesting decisions, many of which we have written about, and which are likely to prove instructive for lawyers in 2019 and beyond.
Read more2019 TerraLex guide to navigating cross-border copyright rules
We are delighted to present the TerraLex Cross‑Border Copyright Guide 2019, the fourth edition of this invaluable guide.
Read morePart Two: Side letters and fundraising
In this second of a three part series, we look more closely at side letters and most favoured nation (MFN) clauses in the private equity space.
Read moreBig 'Mac' Surprise
In a decision that will send shock waves to many brand owners, particularly in the food and drink industry, the EU Cancellation Division has revoked McDonald's EUTM for 'Big Mac' in its entirety, even in respect of sandwiches, despite being McDonald's signature product worldwide.
Read moreOmagh: tax penalty was a "criminal charge" for the purposes of Article 6 of the ECHR
In Omagh Minerals Ltd v HMRC [2018] UKFTT 697 (TC), the First-tier Tribunal (FTT) has held that despite the civil nature of the underlying tax dispute, an aggregates levy penalty imposed on the taxpayer by HMRC was a "criminal charge" to which Article 6 (right to a fair trial), European Convention on Human Rights (ECHR), applied.
Read moreLook to the future: Trainees take on 2019
The trainees didn't fare too badly with their 2018 predictions. They doubted England's ability to make it past the group stages of the World Cup, but foresaw how Brexit would dominate the news agenda. They over-optimistically predicted the introduction of automated bundling, but came very close on the value of Bitcoin. Read on to see this year's predictions.
Read moreCould the NHS Long Term Plan mean less opportunity for NHS contracts?
The NHS's Long Term Plan includes a provision to repeal elements of the Health and Social Care Act 2012; in this blog we consider the potential impact on private providers and their opportunity to tender for NHS contracts.
Read moreWhat lies ahead for the construction industry in 2019?
At the beginning of a new year it is customary to consider what the year ahead may bring. 2019 promises to be eventful not least with the UK's exit from the EU on 29 March 2019. Here's what to look out for in the next 12 months…
Read moreBanks: A real Brexit tax
In A Banks v HMRC [2018] UKFTT 617, the First-tier Tribunal (FTT) heard an appeal by Mr Arron Banks against HMRC's decision to deny him relief on certain donations he and his companies had made to the UK Independence Party (UKIP). The FTT decided that his rights had been infringed under the European Convention on Human Rights (the Convention) but there was nothing it could do to remedy that infringement.
Read moreTrainees took on 2018: did we predict the unpredictable?
2018 certainly will not be forgotten in a hurry, and what a year it was. Brexit negotiations dominated headlines, Theresa May's 'Dancing Queen' routine went viral, and England made it to the semi-finals of the World Cup! No, we didn't predict that either.
Read moreFour UK financial crime compliance predictions for 2019
Last week we published our "UK white-collar crime enforcement predictions for 2019". This week, it is the turn of financial crime compliance.
Read moreHairdryer treatment for medical staff who accessed Sir Alex Ferguson's medical records
After the former Manchester United manager's medical records were accessed by staff at the Salford Royal Hospital, what are the likely GDPR and Data Protection Act consequences?
Read morePart One: Overview of side letters & MFNs when investing in private equity funds
In the first of a three part series we consider the importance of side letters and most favoured nations (MFN) clauses in private equity funds.
Read moreArtificial Intelligence, collaboration with online platforms and tackling the 'Wild West': How the ASA plans to make its impact online over the next 5 years
Given that online adverts made up 88% of all adverts where action was taken by the ASA in 2017, it is unsurprising that the regulation of online advertising is central to the ASA's strategy for the next 5 years.
Read moreNew regulations to permit assignment of receivables under commercial contracts now in force
After more than four years of consultation, draft regulations and revisions, the Business Contract Terms (Assignment of Receivables) Regulations 2018 (the Regulations) have now taken effect, and apply to all relevant contracts entered into on or after 31 December 2018.
Read moreGraham: taxpayer successfully appeals against APN penalty
In Kevin Graham v HMRC [2018] UKFTT 661 (TC), the First-tier Tribunal (FTT) allowed the taxpayer's appeal against a penalty imposed by HMRC for non-payment of an accelerated payment notice (APN).
Read moreRetail Compass: Navigating future change
We are pleased to present our Retail Compass New Year edition 2019.
Read moreAll that glitters is not "Gold"
How does the court calculate what a reasonable license fee is, and what conduct will be sufficient for the court to award additional damages under section 92(2) of the Copyright, Designs and Patents Act 1998?
Read moreAll that glitters is not "Gold"
How does the court calculate what a reasonable license fee is, and what conduct will be sufficient for the court to award additional damages under section 92(2) of the Copyright, Designs and Patents Act 1998?
Read moreFour UK white collar crime predictions for 2019
The coming year presents itself as particularly unpredictable for white collar crime enforcement in the UK, given the shadow of Brexit, changes of staff at the SFO and a series of long-standing cases due for resolution. Nostradamus would struggle, but, nevertheless, here is RPC's forecast of what to expect in 2019.
Read moreGround conditions: An entitlement to additional costs despite accepting risk?
The High Court published a decision late last year which deals with a frequently encountered issue; a claim for additional payment where a sub-contractor encountered adverse ground conditions. The sub-contractor, Clancy Docwra, was engaged by E.ON Energy to excavate trenches in connection with the installation of a district heat network in central London. During the course of the project Clancy Docwra encountered adverse ground conditions (in particular underground brick walls and brick rubble) and the parties were in dispute over what additional entitlement Clancy Docwra had in relation to those works.
Read moreNDAs: Not done with after all?
Non-Disclosure Agreements are currently under significant scrutiny following various public scandals in which they have been used to silence employees who were allegedly subjected to harassment by their employers. In light of this recent controversy, this article explores the current debate surrounding NDAs.
Read moreFunding for disputes – “one step forward”
In a significant development in June 2017, the Arbitration and Mediation Legislation (Third Party Funding) (Amendment) Ordinance was enacted. It provides for a legislative regime for third party funding of arbitration and mediation in Hong Kong.
Read moreAn excessive demand is still a demand - Barclays Bank plc v Price
A demand made under a guarantee may be effective even when the amount demanded exceeds an express liability cap.
Read moreSnapshots - Winter 2018
This is your roundup of all recent legal updates spanning advertising & marketing, commercial cases,technology / digital, data protection and intellectual property.
Read moreBan of combustible materials in cladding
One and a half years after Grenfell, the Building (Amendment) Regulations 2018 come into force and restrict the use of combustible materials in buildings.
Read moreAddo - Disclosure against HMRC in tax appeals
In Addo v HMRC [2018] UKFTT 530 (TC), the First-tier Tribunal (FTT) considered the principles governing disclosure in the context of appeals before the FTT. This blog is based on an article which was first published in Tax Journal on 22 November 2018. RPC acted for the taxpayer in this case.
Read moreArgos Limited v Argos Systems Inc [2018]
How will the Court interpret the three limb test of Article 9(1)(c) of the EU Trade Mark Regulation?
Read moreReformation Publishing Co Ltd v Cruiseco Ltd (Spandau Ballet)
How does the court calculate a reasonable licence fee, and what conduct is sufficient for the court to award additional damages under Section 97(2) of the Copyright, Designs and Patents Act 1998?
Read moreWill an entire agreement clause exclude claims for misrepresentation?
Will an entire agreement clause exclude claims for misrepresentation?
Read moreUBS v Rose Capital Ventures Limited and others
Is there a duty to act rationally and in good faith when exercising a contractual right without cause (the Braganza duty)?
Read moreGovernment announces plans to prohibit certain contractual termination clauses
Which termination clauses will likely be prohibited by any new legislation?
Read moreHow will the Court view 'letters of intent' pending final agreements being concluded?
What approach does the Court take in relation to the “letters of intent” pending final agreements being concluded?
Read moreGuarantees and Indemnities and whether liquidated damages clauses amount to unenforceable penalties?
Do liquidated damages clauses amount to unenforceable penalties? What is the difference between a guarantee and indemnity?
Read moreFailing to honour a gift promotion – ASA ruling against Superdrug
What happens if you run out of gift stock so you can’t honour a promotion? Put another way, what must you do to ensure promotions are administered fairly?
Read moreConsultation on age and identity verification
What are the new age and identity verification rules that the Gambling Commission proposes to introduce?
Read moreASA announcement on prize winners rule under the GDPR
Are promoters still required to publish the details of prize winners? How does this sit with the GDPR?
Read moreCoco’s revenge – ASA reverses Kellogg’s HFSS decision
Can a brand-generated character known for advertising HFSS products be used to promote a non-HFSS product to children?
Read moreUnder an obligation to repost an article you’ve written? You may need #ad – ASA rules against Platinum Gaming Ltd t/a Unibet
When should a twitter post promoting a blog be classed as an ad, meaning that it should be clearly labelled as such?
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