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Knibbs – HMRC's challenge to carry-back loss relief claims was correct
In Knibbs and ors v HMRC and R (oao Astley and ors) v HMRC [2019] EWCA Civ 1719, the Court of Appeal has held that Schedule 1B, Taxes Management Act 1970 (TMA) can apply to a claim for carry-back loss relief.
Read moreCyber_Bytes - Issue 5 2019
Welcome to Cyber_Bytes, a bi-weekly roundup of key developments in cyber, tech and evolving risks.
Read moreA litigator's quiz: Second candle of Advent
Festive fraud seems a contradiction in terms. But Advent is traditionally a time to reflect on sin, so this week our quiz focuses on the year in crime and civil fraud under English law. Good luck trying to light the second Advent candle!
Read moreTax update - December 2019
In this month’s update we report on (1) two recent decisions concerning insolvent companies and EBTs in the context of insolvency law; (2) proposed legislation on HMRC’s use of automated processes; and (3) the taxation of cryptoasset transactions using exchange tokens. We also comment on three recent cases relating to (1) legitimate expectation; (2) the payment of costs by HMRC due to its unreasonable behaviour; and (3) the meaning of ‘deliberate’ in the Taxes Acts.
Read morePrevention principle – can parties sue for breach of contract occasioned by their own breach?
According to the High Court in TMF Trustee Ltd v Fire Navigation Inc, the prevention principle can excuse a breach of contract when a party has been prevented from performing the relevant obligation by a breach of the other party.
Read moreSports Ticker 2 – The Special One, Juventus FC and Lacrosse
Welcome to the second edition of the RPC Sports Ticker - providing fortnightly bite-size updates from the sports industry.
Read moreLocke – Court of Appeal quashes follower and accelerated payment notices
In R (on the application of Locke) v HMRC [2019] EWCA Civ 1909, the Court of Appeal quashed follower and accelerated payment notices issued to a participant in a film finance partnership, because HMRC had been wrong in considering that a judicial ruling was relevant to the arrangements under consideration.
Read moreCan retail drones deliver the goods?
A recent flurry of patent registrations provides an insight into how this futuristic technology could soon become a reality for consumers.
Read moreBossing the rules
Watch out for RPC's new blog mini-series on the SRA Standards and Regulations 2019.
Read moreA Litigator's Quiz: First Candle of Advent
Legal professional privilege burns bright in the hearts of most disputes lawyers. Does it burn bright enough to light the first Advent candle in 2019?
Read moreProduct liability update - November 2019
A round-up of some of the recent stories making the news.
Read moreDoes workplace recycling deserve to be binned?
It has been a big year for action on climate change - from Greta Thunberg's impassioned speech at the UN, to the Extinction Rebellion's pink yacht, which blockaded Oxford Circus. In a number of ways the British public are making greater efforts to reduce their carbon footprint. Over the past two decades, the rate of household recycling has risen from 11% in 2000 to 45.2% in 2017/18.
Read moreCyber_Bytes - Issue 4 2019
Welcome to Cyber_Bytes, a round up of key developments in cyber, tech and evolving risks over the last two weeks.
Read moreIn house lawyer prevented from relying on a leaked email and an overhead conversation
Mr Curless was a senior legal counsel at Shell International Limited (Shell) from January 1990 until he was made redundant in January 2017. He suffers from Type 2 diabetes and Obstructive Sleep Apnoea. He brought a claim against Shell for disability discrimination, victimisation and unfair dismissal.
Read moreVAT update - November 2019
In this month’s update we report on (1) the revocation of the Cross-border Trade (Public Notices) (EU Exit) Regulations; (2) the new VAT group provisions; and (3) the digitisation of the tribunal service. We also comment on three recent cases which consider (1) who the recipient of a supply is in circumstances where there is more than one potential recipient; (2) single purpose vouchers and the time of supply; and (3) inaccuracy penalties in the absence of any supply.
Read moreDear Legal, can we put a laundrette in store?
How should brands navigate a change to their high street store space?
Read moreCoal Staff Superannuation Scheme – Taxation of manufactured overseas dividends breached EU law
In HMRC v Coal Staff Superannuation Scheme Trustees Ltd [2019] EWCA Civ 1610, the Court of Appeal dismissed HMRC's appeal and held that the imposition of withholding tax on manufactured overseas dividends was contrary to EU law.
Read moreCustoms and excise quarterly update November 2019
In this update we report on (1) the new customs legislation if the UK leaves the EU without a deal; (2) steel safeguard quotas; and (3) the recent deadline extension for customs authorisations made indirectly. We also comment on three recent cases relating to (1) civil evasion penalties; (2) the meaning of “holding” goods; and (3) tariff classification.
Read moreCosts proportionality: answers at last?
Practitioners have been waiting six years for authoritative guidance on how the new post-April 2013 proportionality test applies in the hope that we will be better able to predict the outcome of costs assessment and, therefore, better equipped to advise our clients. A recent Court of Appeal decision has been described as delivering this; however, it raises a number of new issues which are sure to give rise to further satellite litigation. As such, proportionality remains the great unknown.
Read moreEndometriosis: painfully under-diagnosed?
Endometriosis, described as a "silent source of unnecessary misery", affects over two million women in the UK. So, why is it taking over 7 years to diagnose?
Read moreCorporate tax update November 2019
Welcome to the latest edition of our Corporate Tax Update, written by members of RPC’s tax team. This month’s update reports on the key developments from September and October 2019. No update would be complete in the current climate without a report on a recent IR35 decision (this month, we bring you two). This month’s update also includes summaries as to HMRC’s latest thinking on the regime for offshore receipts in respect of intangible property, as well as case summaries on the interpretation of the UK-Irish double tax treaty, cross-border loss relief and the effect of statements in HMRC’s published manuals.
Read moreRegulatory change as far as the PI can see
Dramatic regulatory change, and an increase in regulatory action, is affecting a number of important sectors in the professional indemnity market, as we exit 2019 and look ahead at 2020. We consider below some key points to be aware of.
Read moreThe Supreme Court holds that "subsequently acquired evidence" is to be disregarded in assessing loss of chance in a DTI compensation scheme
On 20 November 2019 the Supreme Court handed down its second 2019 judgment on loss of chance principles in Edwards v Hugh James Ford Simey Solicitors [2019] UKSC 54. It held in favour of the claimant rejecting the lawyers' argument that the issue of loss should be determined based on all of the facts available at the date of the professional negligence proceedings.
Read moreChanging retail landscape leads to decline in employee numbers
The retail sector continues to face change and challenge from every conceivable angle and employment within the sector is following this trend.
Read moreContribution to legal costs: natural love and affection or calculated self-interest?
When will an order for costs be made against a family member who was not a party to the underlying proceedings, but who contributed significantly to funding the losing party's defence? Answer: when the funder has a personal interest in the litigation. Kazakhstan Kagazy Plc (and others) v Maksat Arip (and others)[1]
Read moreAozora GMAC Investment Ltd – HMRC did not breach a taxpayer's legitimate expectation
In R (oao Aozora GMAC Investment Ltd) v HMRC [2019] EWCA Civ 1643, the Court of Appeal has dismissed the taxpayer's claim that a statement in HMRC’s International Manual created a legitimate expectation, because the taxpayer had not relied on it substantively and, even if it had done, there was insufficient "unfairness" in frustrating the taxpayer's expectation.
Read moreSports Ticker 1 – Saracens, DeepMind AI, Under Armour
We are delighted to welcome you to the first RPC Sports Ticker - providing fortnightly bite-size updates from around the sports industry.
Read moreOnline intermediaries: Fresh guidance from the CJEU on the scope of the E-Commerce Directive
In Glawischnig-Piesczek, C-18/18 the CJEU has given fresh guidance on online intermediaries and the scope of their obligations under the E-Commerce Directive.
Read moreA judgment that will "benefit" manufacturers facing the "risks" of products litigation
In the Seroxat group litigation, the Court has endorsed using a risk/benefit approach in claims under the CPA and upheld the trial judge's ruling regarding the limited scope of the Claimants' case
Read moreFirst Choice – HMRC ordered to pay taxpayer's costs as a result of its unreasonable behaviour
In First Choice Recruitment Ltd v HMRC [2019] UKFTT 412 (TC), the First-tier Tribunal (FTT) held that the taxpayer was entitled to its costs because HMRC had acted unreasonably.
Read moreMedicinal Cannabis – approved for NHS use
Two cannabis based medicines have now been approved for use by the NHS in England following new guidelines from NICE.
Read moreRegulatory update - November 2019
Welcome to the November edition of our monthly Regulatory Update, which aims to pull together key developments from the past month across the various UK regulators – and help you to navigate the regulatory maze.
Read moreRisky business: the perils of taking over someone else's contract
The High Court has held that the tort of inducing breach of contract requires more than merely "facilitating" a breach. Flexidig Ltd v A Coupland (Surfacing) Ltd(1) also reminds third parties of the perils of becoming embroiled in others' disputes.
Read moreAnchor Defendants: Court of Appeal confirms no 'sole object' test applies
Recently, the Court of Appeal confirmed that article 6(1) of the Lugano Convention is not subject to a 'sole object' test. Where claimants have a sustainable claim against an 'anchor defendant' that they intend to pursue to judgment, they may rely on article 6(1) to bring a foreign co-defendant within the jurisdiction. This will be the case even if the claimant's sole object in suing the anchor defendant is to sue the foreign co-defendant in the same proceedings.
Read moreSnapshots Autumn 2019
This is your roundup of all recent legal updates spanning advertising & marketing, commercial cases,technology / digital, data protection and intellectual property.
Read moreTax update - November 2019
In this month’s update we report on (1) the government’s response to the Treasury Sub-Committee’s conclusions and recommendations in “Disputing Tax”; (2) the outcome of the consultation into offshore receipts in respect of intangible property; and (3) HMRC’s briefing regarding reform of the off-payroll working rules. We also comment on three recent cases relating to (1) the meaning of “trading company” in the context of entrepreneurs’ relief; (2) whether HMRC can conduct informal enquiries; and (3) the disposal of a business with goodwill and the capital gains tax implications of that disposal.
Read moreASA ruling on using under 25s in betting ads - BetIndex Limited
Can a gambling ad use the image of a person who is under the age of 25? What if they are not singled out in the ad ie they do not seem to be playing a 'significant role' in the ad?
Read moreASA rules on inappropriate targeting of gambling ads
Are ads for age restricted promotions appropriate in a free to play app? If not, who is responsible for ensuring that under-18s are not exposed to inappropriate ads for their age?
Read moreSky Bet “sports noggin” ad crosses line on guaranteeing betting success
Can gambling operators imply that a good knowledge of sports may result in betting success?
Read moreASA ruling on sales and introductory offers - Furniture Village
Can advertisers make reference to both a “Sale” and an “Introductory Offer” in respect of the same promotion?
Read moreASA ruling on extending closing dates - Ogilvie
Does the illness of a key staff member and/or technical issues constitute unavoidable events beyond the control of a promotor, in order that they can exercise a contractual right to extend the end date of a promotion by 12 months?
Read moreASA rules on price comparisons – Samuel Windsor
Can a retailer compare its prices to “typical high street prices”? Does it help if you explain the basis of those "typical" prices?
Read moreAldi rapped for misleading shopping basket price comparison
In what circumstances will a multi-production comparison be considered fair?
Read moreASA ruling on gender stereotyping – Volkswagen
When does an ad perpetuate harmful stereotypes?
Read moreASA ruling on gender stereotyping – Buxton
Can you still use gender stereotypical roles in your ads, even with the ASA’s new gender stereotyping rules in play?
Read moreComplaint against e-cigarette poster on grounds of targeting is dismissed by ASA - BAT
Read more
ASA ruling on alcohol and social responsibility - Macallan
How easy is it for an alcohol ad to breach advertising rules on “social responsibility” when it includes daring or potentially dangerous behaviour? Does including elements of fantastical situations help you?
Read moreASA ruling on gender stereotyping Philadelphia
When does an advertisement perpetuate harmful gender stereotypes? Will humour save you?
Read moreThe ASA’s Love Island “cheat sheet”
At the end of July, the Advertising Standards Authority (ASA) published a cheat sheet for Love Island contestants, celebs and influencers with guidance on how to declare ads on social media.
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