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Organ donation: have your say
Organ donation is, for some, a difficult topic of conversation, but a Government consultation is encouraging us to think about it and share our views.
Read moreESMA to use new powers to attack the sale of CFDs and binary bets to retail investors
ESMA has launched a public consultation on measures to protect retail investors investing in contracts for difference (CFDs) and binary bets. Potential changes include wide-ranging restrictions on the marketing and sale of CFDs, and a complete prohibition on the sale of binary bets to retail investors. An intervention would mark ESMA's first use of its new powers under MiFID II, which came into force on 3 January.
Read more2018 TerraLex guide to navigating cross-border copyright rules
Drawing together contributions from copyright experts in 21 territories we have found are key to global businesses, this guide explores questions regarding legislation and regulation, ownership, infringement, remedies, enforcement and copyright reform on a country-by-country basis.
Read moreFOS consultation on SME access to Ombudsman service
The FCA is currently consulting on proposed new rules to allow larger small and medium sized enterprises to refer complaints to the FOS.
Read moreFOS consultation on SME access to Ombudsman service
The FCA is currently consulting on proposed new rules to allow larger small and medium sized enterprises to refer complaints to the FOS.
Read moreVAT Update - January 2018
In this month’s update we report on the VAT treatment of pension fund management services for insurers; the establishment of the EU cross-border prosecution service; and guidance published by HMRC following the Supreme Court’s decision in Littlewoods.
Read moreCommodity specification breach – can I reject?
A common question which arises in day to day commodity trading is whether a buyer can reject goods which do not meet the specifications set out in the contract. This blog discusses the factors which commonly come into play in determining that question.
Read moreConnected and Autonomous Vehicles: Changes ahead for UK road traffic laws
The UK Government has recently launched a consultation on proposals to amend the Road Vehicles (Construction and Use) Regulations 1986 (Regulations) and the Highway Code. The proposed changes will clarify the legal position for use of features in Connected and Autonomous Vehicles (CAVs) and should bring the UK law in line with recent updates to international rules.
Read moreNew Year, New You? How about joining the virtual reality gym…
Looking to beat the January gym rush? Well, look no further than American based firm Black Box VR who have combined gaming and gyming to create a virtual reality workout using just a resistance machine and headset.
Read moreIncorrect Ownership Certificates: A Cautionary Tale
In a case which the judge deemed to be "a cautionary tale about how not to submit a planning application and its consequences", the High Court has recently tackled the question of the effect of incorrect ownership certificates submitted with planning applications. In considering the issue, the Court has given us a helpful reminder of when such an error might lead to the quashing of a planning permission.
Read moreThorny issues of jurisdiction and claim form service laid bare by High Court
In Howard Kennedy v The National Trust for Scotland [2017] EWHC 3368 (QB), the High Court considered two complex issues: one relating to the doctrine of forum non conveniens and the other to the CPR provisions on service of a claim form. In his judgment, handed down yesterday, Sir David Eady stayed the action in England & Wales on the basis that Scotland is the more appropriate forum. He also provided guidance on the tricky interplay between deemed and actual service of a claim form, ultimately holding that the claim form in this case had been validly served in time.
Read moreBig Data, big problems?
Big Data is here to stay, whether we like it or not. It has transformed the way businesses operate and continues to streamline everyday life for individuals. However, Big Data has big implications for privacy; this blog considers the highs and lows of Big Data and what the law is doing to intervene.
Read moreCooke: Tribunal allows taxpayer's discovery assessment appeal
In Cooke v HMRC [2017] UKFTT 844 (TC), the First-tier Tribunal (FTT) has allowed an appeal against a discovery assessment issued by HMRC pursuant to section 29, Taxes Management Act 1970 (TMA). The FTT found that the 'hypothetical officer' could have been reasonably expected to be aware that certain claims in the taxpayer's return were excessive.
Read moreAnnual Insurance Review 2018
Welcome to RPC’s Annual Insurance Review for 2018.
Read moreAnd the (Christmas) results are in: Part II
Since our previous update many retail companies across the UK have posted their festive financials with several big retailers posting disappointing Christmas results.
Read moreAccountants
In this chapter of our Annual Insurance Review 2018, we look at the main developments in 2017 and expected issues in 2018 for accountants.
Read moreOur latest set of retail law 'Snapshots' are now available
Each Snapshot focuses on the key questions: What's the development? Why does it matter? And what should you be doing about it.
Read moreNotification under a specific clause must be clear
Systems Pipework Limited (SPL) v Rotary Building Services Limited (RBSL) determines that where a clause may have a draconian effect it is necessary for notification of this clause to include reference to the clause and clearly comply with the clause's purpose and requirements.
Read moreTo each his own: which papers belong to the solicitor?
Although it has previously been established that clients don't necessarily own all of their solicitors' file, clients don't always appreciate this when making a file request. Some recent case law provides support to solicitors when dealing with such requests.
Read moreThe FCA pledges to take action against providers of contracts for difference
The FCA has concluded that consumers are at "serious risk of harm" due to the poor practices of some providers and distributors of CFDs. The regulator will take further action against at least one firm in its latest crack-down on these "complex, high-risk" products.
Read moreUpper Tribunal refuses permission for judicial review of HMRC's policy on prior misapplication of law
In The Queen (on the application of R Clarke and others) v HMRC [2017] UKUT 379, the Upper Tribunal (UT) refused an application for permission to judicially review HMRC's decision not to compensate the taxpayer beyond the scope of its published policy contained in Business Brief 28/04.
Read moreThoughts on the FCA's fund fee transparency proposals
Alternative investment funds may soon be required to report total cost of ownership in a standardised form. Work on new templates in ongoing, and fund managers need to be aware of the situation and to be involved in this important debate that has so far been largely overlooked.
Read moreName and Shame: HM Land Registry to publish list of worst offenders
HM Land Registry has announced plans to publish a list of the top 500 entities responsible for the highest number of applications and ranking them by their track record of correctly completing Land Registry forms and applications.
Read more欧州Ｍ＆Ａ最前線 2018年１月
寒さ厳しい東京で、この記事を執筆している。幸い気温は低くても東京の雰囲気は温かい。 保険部門の同僚が、2018年に保険業界で予想される10大トピックスを公表した。非常に興味深い内容なので紹介する。
Read moreAnd the (Christmas) results are in…
The focus of last year's post-Christmas update was Next's post-Christmas profit warning. This year however it was largely good news for the retailer as they reported that sales in the 54 days to 24 December 2017 were up by 1.5% compared to the same period in 2016. This is against Next's expectation in November 2017 that sales would fall by 0.3% for the period.
Read moreTax avoidance schemes and the duty to warn
In a useful judgment summarising when a duty to warn arises, the Court of Appeal overturned the High Court’s decision and raised doubts over the applicable test when considering whether or not financial advisers have been negligent in advising on the risks associated with investments.
Read moreRestructuring and Insolvency roundup January 2018
In this roundup, we look at crowdfunding, a sector which continues to be of interest to practitioners giving the changing regulatory landscape and the risk to investors. Other cases we look at include cover privilege in bankruptcy, the adequacy of ATE policies, and the requirement for boards to be quorate when directors appoint administrators.
Read moreUnauthorised introducers, the Pension Ombudsman and SSASs
The Pension Ombudsman has rejected a complaint against a SSAS provider in relation to investments in carbon credit investments made on the instigation of an unauthorised introducer. In contrast to FOS decisions we have seen, the Pension Ombudsman appeared to put the onus and risk on the consumer for engaging with an unauthorised introducer.
Read moreAbortion clinics will be rated by CQC
The Department of Health announces broader powers for the Care Quality Commission to rate independent healthcare providers.
Read moreDocuments from which legal advice can be inferred – are they privileged?
The High Court considered the extent to which legal advice privilege could attach to documents which were not communications of legal advice between lawyer and client but from which privileged legal advice could be inferred and held that privilege could indeed apply to such documents. The test is whether there is a "definite and reasonable foundation" for such an inference to be made as opposed to material that would merely make the reader speculate what the legal advice was.
Read morePenalties for non-payment of APN can be avoided where it is reasonable to consider an APN unlawful
In Chapman v HMRC, the First-tier Tribunal (FTT) has confirmed that a reasonable belief that an accelerated payment notice (APN) is unlawful can constitute a reasonable excuse for non-payment.
Read moreSpurs 2 : 0 HMRC – termination payment not taxable earnings
The Upper Tribunal (UT) has confirmed the decision of the First-tier Tribunal (FTT) that payments made by Spurs in respect of two players on early termination of their contracts were not earnings. They were termination payments and, therefore, were outside the scope of national insurance contributions (NICs).
Read moreSpurs 2 : 0 HMRC – payment on early termination of fixed term contract not taxable as earnings
In Tottenham Hotspur Ltd v HMRC [2017] UKUT 453 (TCC), the Upper Tribunal (UT) has confirmed the decision of the First-tier Tribunal that payments made by an employer in respect of two football players on early termination of their fixed term contracts were not earnings. They were termination payments and, therefore, were outside the scope of national insurance contributions (NICs).
Read moreService by Email – Lessons from Glencore Agriculture B.V. v Conqueror Holdings Limited [2017] EWHC 2893
The English High Court has found that service by email of arbitration proceedings was not valid under section 76 of the Arbitration Act 1996 on the basis that the correspondence had been directed to the email address of an employee who did not have the authority to accept service. The judge found that in circumstances where service is by way of an individual email address, validity of service depends on the application of agency principles.
Read moreLuxury brands: The tale of selective distribution systems and online platform restrictions
In the much awaited Coty preliminary ruling, the European Court of Justice (the "ECJ") has confirmed that, subject to certain conditions, luxury goods manufacturers can employ selective distribution systems to preserve the luxury image of their products and can prohibit their authorised distributors from utilising third-party online sales platforms.
Read moreSnapshots - Winter 2017
This is your roundup of all recent legal updates spanning advertising & marketing, commercial cases,technology / digital, data protection and intellectual property.
Read more3 lessons that UK pharmaceutical manufacturers can learn from the US opioid epidemic
3 lessons that UK pharmaceutical manufacturers can learn from the US opioid epidemic
Read moreRoll up your sleeve – CJEU injects some influence in to vaccination case
Summary of Court of Justice of the European Union (CJEU) decision in vaccination case
Read moreASA Ruling on News UK & Ireland Ltd t/a News UK
The Times ran a promotion offering “two Legoland tickets for £10” upon the collection and redemption of four unique codes. The small print at the bottom of the promotion included “subject to availability” but did not include a closing date.
Read moreASA Ruling on American Express Services Europe Ltd American Express
The ASA has banned American Express’ “Everything Has an Upside” ad for their Platinum Cashback Everyday Credit Card, after ruling that it had exaggerated the claim that consumers get 5% cashback on all purchases.
Read moreASA Ruling on Bonne Terre Ltd t/a Sky Bingo – marketer responsible for non-compliant advertorial, despite not authorising the ad
What does an advertorial need to display in order to be clearly identified as a marketing communication for the purposes of the CAP Code, and who bears responsibility for a breach?
Read moreWhat constitutes “editorial control” for the purpose of determining whether video content is an advertorial?
ASA Ruling on Wahoo Fitness (UK) Ltd (15 November 2017)
Read moreHow will a court assess damages in a claim for negligent valuation?
How will a court assess damages in a claim for negligent valuation?
Read moreHow will a variation be interpreted and does it give rise to an estoppel in respect of rights under the original agreement?
How will a variation be interpreted and does it give rise to an estoppel in respect of rights under the original agreement?
Read moreWhat level care should be taken when making health claims via celebrities?
ASA Ruling on Nomad Choice Pty Ltd t/a Flat Tummy Tea (13 September 2017)
Read moreCan you rely on a long-standing commercial relationship as evidence that media content is "obviously identifiable" as marketing material?
ASA Ruling on Diamond Whites
Read moreUpdates to the draft ePrivacy Regulation
On 19 October 2017, the European Parliament approved a revised draft of the ePrivacy Regulation. Though still subject to negotiation, it introduces a number of important changes, and deserves careful study by every online communications business.
Read moreAre Model Contract Clauses (or “Standard Contract Clauses” – SSCs) valid under EU data protection law?
Irish High Court asks CJEU to rule on validity of Model Contract Clauses (Schrems II)
Read moreICO issues TalkTalk monetary penalty notice for £100,000
On 7 August 2017, the Information Commissioner’s Office fined TalkTalk £100,000 after an investigation found that it had failed to take adequate security measures to protect customer data from unauthorised access via web-based portal.
Read moreICO issues draft guidance on contracts between data controllers and data processors
What must be included within a contract between a data controller and a data processor to ensure compliance with the General Data Protection Regulation (GDPR)?
Read more