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Upper 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 more12 Drummers Drumming: Pa rum pum pum pum
Whilst we all like to get into the festive spirit it's not much fun if you're living next door to those drummers. In this final instalment of the festive blog series we consider what action can be taken against noisy neighbours.
Read moreHow will GDPR affect the world of internet policy and systems of domain name registration?
Data protection - ICANN/WHOIS and the GDPR
Read moreNo ICO notifications but fees continue under GDPR
The Information Commissioner’s Office (ICO) has provided guidance as to how its notificationand fee regime will change when the General Data Protection Regulation (GDPR) comes into force in May 2018.
Read moreDCMS report on cyber security for the Internet of Things
What are the risks associated with the Internet of Things and what needs to be done to make the Internet of Things safer for consumers?
Read moreEuropean Commission Recommendation on illegal content online
What new measures will be required of online hosting service providers in relation to the European Commission Recommendation on measures to effectively tackle illegal content online?
Read moreEU Online Platform Bill
Search engines, app stores and other online platforms are facing new transparency obligations in relation to their contracts with other businesses in a new EU draft Bill proposed to be introduced next year.
Read moreOnline Platforms - Commission communication on tackling illegal content online
The European Commission (Commission) has published a Communication containing nonlegally binding guidelines for online platforms on preventing, detecting, removing and disabling access to illegal content.
Read moreOnline platforms - Internet Safety Strategy green paper
The internet is now all but ubiquitous, and there are growing public concerns about online safety. The issues range from online trolling, to hate speech, to location-sharing within social media platforms.
Read moreCan TV formats be protected by copyright as artistic works?
Can TV formats be protected by copyright as artistic works?
Read moreWill a variation of the underlying agreement invalidate a guarantee?
Will a variation of the underlying agreement invalidate a guarantee?
Read moreMaking made to measure medicine: tailored to suit
Summary of key points emerging from MHRA guidance on the importance of human factors in the development of new medical devices.
Read moreWhat amounts to effective service of a notice
What amounts to effective service of a notice?
Read moreWhat constitutes the “ordinary and proper course of business”?
What constitutes the “ordinary and proper course of business”?
Read moreTrial by Social Media
In a society filled with instant news and where anyone with an internet connection can publish an opinion, is an objective unbiased jury still achievable?
Read moreUnited Biscuits: High Court rejects claims for refunds of overpaid VAT
In United Biscuits (Pension Trustees) Ltd and another v HMRC [2017] EWHC 2895 (Ch), the High Court held that pension fund management services by non-insurers are standard rated and dismissed the claimant's claim to recover VAT on investment management services for pensions.
Read more11 pipers piping: How does MEES differ in Scotland?
It's day eleven of our festive blog series: The origins of the piping pipers may not be firmly rooted in Scotland, but they brought to our minds thoughts of bagpipes, and other things that are found north of the border. The Scottish were first to implement their energy efficiency regulations but now the English and Welsh are not far behind, with MEES coming into force early next year: what will the differences between the systems be?
Read moreHealth and safety update December 2017
Welcome the the latest edition of our Health and safety update, where we look at the health and safety stories that have recently hit the headlines as well as well as the latest fines and sentences that have been handed down.
Read moreSubrogated recoveries
An accessible reference point to assist insurers in their immediate considerations relating to subrogated recoveries in 15 jurisdictions across Asia and in England and Wales
Read more10 Lords a-Leaping
It's day 10 of our blog series: The House of Lords was once the court of last resort for most cases heard in the UK. However, in 2009 those Law Lords leapt into the 21st Century and rebranded themselves as the Supreme Court of Justice.
Read moreGhosh test overturned: dishonesty according to the standards of ordinary, reasonable and honest people
The Supreme Court has held that the test for dishonesty should be assessed only by reference to whether or not the defendant's conduct is dishonest by the objective standards of ordinary, reasonable and honest people. The Court concluded that there were convincing grounds for holding that the second limb of the longstanding Ghosh test did not correctly represent the law and that directions based upon it ought no longer to be given. The Court further stated that the assessment of dishonesty in criminal and civil proceedings should be made by reference to the same test.
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