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Wilkes – HMRC's discovery assessments were invalidly issued
In HMRC v Jason Wilkes [2021] UKUT 150 (TCC), the Upper Tribunal (UT) dismissed HMRC's appeal against a decision of the First-tier Tribunal (FTT) which held that discovery assessments issued by HMRC to assess the high income child benefit charge (HICBC), were invalid.
Read moreSubsidence recovery: the burden of proof - Maximising the prospects of recovery from the outset
Tree root induced subsidence is caused by extraction of moisture from subsoil by the roots of trees. The extraction of moisture causes the volume of the soil to shrink, undermining properties’ foundations and is by far the most common cause of subsidence damage to properties in the United Kingdom.
Read moreThe complicated question of corporate criminal liability
Many commentators have questioned whether the law relating to corporate criminal liability is still fit for purpose or whether it is due a significant overhaul.
Read moreThe Building Safety Bill – a welcome change?
Following the Grenfell tragedy on 14 June 2017, the Government appointed Dame Judith Hackitt, former Chair of the HSE, to undertake an independent review of building safety in high-rise buildings. Dame Judith commented that the current system is "far too complex" and "lacks clarity as to who is responsible for what" with "inadequate oversight and enforcement". She wanted her recommendations to form the foundation of a clearer, simpler and more robust approach to the building and management of high-rise residential buildings. Her report was published in May 2018.
Read moreRPC Insurtech in brief - August 2021
Welcome to the August edition from RPC of Insurtech in brief, providing you with a handful of snappy monthly updates from the industry.
Read moreThe Week That Was – 13 August 2021
Welcome to The Week That Was, a round-up of key events in the construction sector over the last seven days.
Read moreBritish Gymnastics sticks landing on appeal, but wobbles on injunction
Last year, we reported that the Intellectual Property Enterprise Court (IPEC) had found in favour of national governing body (NGB) British Amateur Gymnastics Association (British Gymnastics), following its trade mark infringement and passing off claims against UK Gymnastics Ltd (UKG). You can read our detailed analysis of the case, which concerned use of word and device marks for 'UK GYMNASTICS', here.
Read moreA meaty debate: traditional vs lab-grown alternatives
The number of vegans and vegetarians in the UK has skyrocketed in recent years and there are an increasing number of 'flexitarians' aiming to reduce their meat intake for health and environmental reasons. Barclays predicts the meat-alternatives market could be worth £140bn by 2029, which is equivalent to 10% of the global meat industry. This market includes both plant-based foods and newer lab-grown meats.
Read moreThe Professional Negligence Law Review, Edition 4
This fourth edition of The Professional Negligence Law Review provides an indispensable overview of the law and practice of professional liability and regulation in 15 jurisdictions. The Professional Negligence Law Review contains information that is invaluable to the large number of firms, insurers, practitioners and other stakeholders who are concerned with the liability and regulatory issues of professionals across the globe. The variation in law and practice across the different jurisdictions is very noticeable and underlines the usefulness of a guide such as this.
Read moreAggregation under the solicitors' minimum terms: are primary layer insurers ready for potentially limitless liability?
In Baines v Dixon Coles & Gill the Court of Appeal has substantially limited the extent to which claims against solicitors can aggregate.
Read moreForum conveniens – English High Court decides that parallel proceedings are not a "trump card" when determining jurisdiction
Hot on the heels of another recent decision on forum conveniens, PJSC National Bank Trust v Mints(1) (see our article on this decision), the English High Court has re-affirmed that the risk of irreconcilable decisions from parallel proceedings in other jurisdictions is not a "trump card" in determining the proper forum for a dispute.
Read moreSports Ticker (12 August 2021) - UEFA and PlayStation renewal, gaming industry change and Rugby League World Cup
Welcome to the latest edition of the RPC Sports Ticker - providing fortnightly bite-size updates from around the sports industry.
Read moreKelly – Tax tribunal confirms re-discovery not permissible for the purposes of section 29 TMA
In Sean Kelly v HMRC [2021] UKFTT 162, the First-tier Tribunal (FTT) confirmed the principle that a discovery can only be made once and HMRC cannot raise a new discovery assessment under section 29,Taxes Management Act 1970 (TMA), in respect of the same discovery.
Read moreThe Month That Was – July 2021 –An FCA update – the 2021/22 FCA business plan and a new consumer duty of care
Welcome to Money Covered, a monthly podcast from RPC aimed at those dealing with complaints, claims and risk management in the financial services sector.
Read moreCase comment: striking out of privacy and confidence actions in the Dixons data breach case
The number of claims issued in the High Court (Media and Communications List) with a data protection element continues to increase. The rise in claim numbers can be attributed to a number of factors including: (i) individuals becoming more aware of their rights under data protection legislation, (ii) uncertainty as to whether individuals may recover damages for a loss of control of their personal data without proving material damage or distress; (iii) the abundance of specialist law firms who are prepared to act for individuals on a "no-win-no-fee" basis and (iv) the availability of After the Event ("ATE") insurance to protect a would-be claimant against adverse costs orders.
Read moreSky Kick Back! High Court finding of bad faith overturned by Court of Appeal in long-running Sky v Skykick saga
On 26 July 2021, the Court of Appeal (CoA) handed down its much-anticipated decision in the latest instalment of the Sky v Skykick trade mark dispute.
Read moreFire Safety Act 2021: Clarification for the Responsible Person
The Fire Safety Bill (the "Bill") received Royal Assent on 29 April 2021 and is now known as the Fire Safety Act 2021 (the "Act"). Although the date has not yet been confirmed for when the Act comes into force, this is another significant development on the issue of fire safety.
Read moreNon-fungible tokens (NFTs): are they a way for celebrities to 'reclaim' their image? And what happens to the IP?
Non fungible tokens, unique blockchain-backed certificates of authentication, can monetise digital assets, or in some instances help to 'reclaim' one's image – but it's not one NFT- fits-all for IP rights.
Read moreThe Week That Was – 6 August 2021
Pursuant to a building contract novated to Toppan, Simply was engaged to construct a care home and subsequently provided a collateral warranty in favour or the operator, Abbey. Defects were found at the care home and Abbey obtained an adjudicator's decision against Simply for damages for loss of trading profit.
Read moreArchitect receives 12 month suspension over "ugly duckling" home cinema design
Daniel Marcal, an internationally renowned and award winning architect, was retained by Phillip Freeborn, former head of operations at Barclays Capital and his wife Christina Goldie to design an "architectural jewel" of a home cinema, in their £7 million London home. However, as Mr Freeborn told the High Court in his claim against Mr Marcal, he ended up with a "wonky" "expensive white elephant", rather than the sleek modernist cube floating over his pool that he had wanted.
Read moreWhen will the court step in to correct a contractual mistake?
Only if contractual provisions are "nonsensical or absurd" will the Court intervene to correct mistaken drafting. The Court of Appeal recently considered this issue in the context of a dispute between a landlord and tenant in MonSolar IQ Ltd v Woden Park Ltd.(1)
Read moreRPC Bites 36 - HFSS restrictions delayed, Oatly faces 'greenwashing' claims and Heineken settles its dispute with the Mexican Tequila Regulatory Council
Welcome to RPC Bites. Our aim in the next 2 minutes is to provide you with a flavour of some key legal, regulatory and commercial developments in the Food & Drink sector over the last fortnight… with the occasional bit of industry gossip thrown in for good measure. Enjoy!!
Read moreTax Bites - August 2021
Welcome to the latest edition of RPC's Tax Bites - providing monthly bite-sized updates from the tax world.
Read moreA look at embedded insurance (a podcast with Robin Merttens)
Welcome to Insurance Covered. In this episode we are looking at embedded insurance. Our guest is Robin Merttens, Co-Founder and Partner at InsTech London, and we will be discussing a recent report published by InsTech London on embedded insurance and its current uses.
Read moreWalewski - Mixed partnership rules mean profit can be reallocated for whole period of account
Corporate member tax planning ineffective as profits allocated to partner in partnership for period during which it was a partner under mixed partnership rules.
Read moreFinancial CrimeCast: Robert Skillington-Smith
Welcome to Financial CrimeCast. In this series, the Centre for Legal Leadership, supported by RPC, talks to leaders in the field of financial crime, compliance and ethics. Guests discuss their career journey, what they have learnt along the way and the financial crime issues they see on the horizon.
Read moreCurrent developments/trends in shareholder/ D&O claims in Europe
Every country across the world is increasingly taking on more debt and this has only been intensified by the pandemic, resulting in an upsurge in claims. People and companies will seek to recover funds wherever they can.
Read moreSnapshots - Summer 2021
A roundup of key legal developments for the modern commercial lawyer.
Read moreUK government publishes draft Online Safety Bill
How could the Online Safety Bill (the Bill) affect online companies, in particular ‘big tech’?
Read more#ad your advertising posts on social media
How much more reminding do influencers, and the brands working with them, need to ensure that all social media posts which advertise products or services are tagged with #ad?!
Read moreSexualisation and objectification in advertising
Where does the ASA draw the line between “sexy” advertising and sexual objectification?
Read moreAdvertising cryptocurrencies – staying on the right side of the regulatory line
What are the key issues to be alive to when advertising cryptocurrencies and NFTs?
Read moreOfcom consults on advertising on video-sharing platforms
What measures are likely to be put in place on the advertising of video-sharing platforms (VSPs), like YouTube and TikTok?
Read moreASA research into racial and ethnic stereotyping in ads
To what extent do racial and ethnic stereotypes, when featured in ads, contribute to real world harms and how might this type of stereotyping be regulated in the future?
Read moreHow not to run an influencer prize promotion
If you’re an influencer with a substantial following, and you plan on running a free prize draw, how careful do you need to be in selecting the winner from the (likely) huge number of responses?
Read moreUK gains adequacy for EU-UK data transfers, despite opposition from LIBE Committee
What were the grounds of objection by the EU’s Civil Liberties, Justice and Home Affairs Committee (the LIBE Committee) to the EU’s decision to grant the UK adequacy for EU-UK data transfers?
Read moreData Sharing Code of Practice goes before UK Parliament
What does the Data Sharing Code of Practice (the Code) mean for companies that deal with personal data?
Read moreICO fines American Express for blurring service emails with marketing emails
What is the difference between service emails and marketing emails, and what happens if you get it wrong?
Read moreEU Commission publishes final versions of its new Standard Contractual Clauses
What is the impact of the new Standard Contractual Clauses (SCCs) on companies and data transfers?
Read moreEuropean Parliament asks European Commission for guidance post-Schrems II
Where next for Schrems II?
Read moreFirst-tier Tribunal grants Ticketmaster stay of its appeal on an ICO fine pending a parallel group action
Can an appeal of an ICO fine be stayed pending the resolution of concurrent group action proceedings in the High Court?
Read moreStatutory holidays in Hong Kong to increase to 17 days
All Hong Kong employees, under the Employment Ordinance, are entitled to 12 days of statutory holidays. Some are granted all 17 days of general holidays (which consist of all statutory holidays plus five days) by agreement, but most blue-collars are only given 12.
Read moreLockdown, tax residency and the law of unintended consequences
In the latest episode of Taxing Matters, Nikita Cooper, a partner at Price Bailey discusses the effect COVID lockdowns have had on tax residency – and what the unintended consequences could be for you, your business and your employees.
Read moreEuropean Commission proposes new rules on AI
How will future EU regulations affect the development of artificial intelligence (AI)?
Read moreEuropean Commission looks to strengthen the Code of Practice on Disinformation
What steps are being taken to strengthen the EU Code of Practice on Disinformation (the Code)?
Read moreUK Law Commission launches call for evidence on digital and crypto assets
How ready is English law to accommodate emerging technologies, in particular digital assets?
Read moreFacebook combats fake reviews following CMA pressure
What does the CMA’s prompting of Facebook to take action over fake reviews signal to the online marketplace in terms of potential future action in this area?
Read moreCourt of Appeal holds that notice of tax covenant claim is valid, despite lack of detail
Dodika Ltd and others v United Luck Group Holdings Ltd [2021] EWCA Civ 638
Read moreCourts reluctant to interpret standard entire agreement clauses to exclude misrepresentation claims
MDW Holdings Ltd v Norvill & Ors [2021] EWHC 1135 (Ch)
Read moreHigh Court denies applicability of an exclusion clause due to convoluted terms and conditions
Green v Petfre (Gibraltar) Ltd (t/a Betfred) [2021] EWHC 842 (QB)
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