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The 21st Century Silk Road – China's Belt & Road Initiative
China's "One Belt, One Road" has attracted widespread attention in Asia since 2013. But what is it about? What are the opportunities ahead? And what should foreign investors be aware of?
Read moreCourt of Appeal overturns decision on confidentiality in Huntington’s case
The Court of Appeal ruled that clinicians treating a man with Huntington’s Disease (HD) may have owed a duty of care to disclose his condition to his daughter and that the case should be remitted for trial.
Read moreWealth and trusts quarterly digest
Our quarterly digest provides up to date commentary and analysis on key sector developments from our tax, wealth and trusts teams.
Read moreYou can't park there!
A summary of the May 2017 Court of Appeal decision in Khodari relating to whether parking permit restrictions can be secured in agreements made under s106 Town and Country Planning Act 1990.
Read moreABL – Tribunal dismisses HMRC's application to vary direction staying related cases
In ABL (Holding) Ltd and Tanias Properties Ltd v HMRC [2017] UKFTT 220 (TC), the First-tier Tribunal (FTT) dismissed HMRC's application to vary the FTT's direction staying over 100 related cases until the determination of the lead appellants' appeals by the Upper Tribunal (UT).
Read moreBarton bets big and loses: sanctions, mitigation and next steps
What is the appropriate sanction for breaching the prohibition on betting on football matches, and what effect will mitigating factors have on the sanction?
Read moreRestrictive Covenants: Public Policy v Legal Obligations
A commentary on the recent case of Millgate Developments v Smith concerning the breach of a restrictive covenant.
Read moreConveyancing liability
The perils of reports on title: Orientfield Holdings Limited v Bird & Bird
Read moreFCA examines blockchain technology in financial services in its new discussion paper
FCA discussion paper on distributed ledger technology and blockchain technology
Read moreCorporate crime – the new offence of failure to prevent tax evasion
At the end of April, the Criminal Finances Act 2017 was passed, bringing to life a new raft of measures aimed at increasing state powers to tackle financial crime. The rules are set to come into force in September 2017 and include new powers to obtain information, share knowledge and recover criminal property. Of most relevance to the professional community is the new power to prosecute corporate bodies whose agents or employees fail to prevent the facilitation of tax evasion carried out by another person, including customers and suppliers.
Read morePushing the (port) limits
The recent case of Navalmar UK Ltd v Kale Maden Hammaddeler Sanayi ve Ticaret AS [2017] EWHC 116 (Comm) essentially re-affirmed the principles set out in the well know case of The Joanna Oldendorff [1973] 2 Lloyd’s Rep 285, dealing with when a vessel was an arrived ship and what must be considered in deciding the limits of the port. However, as this case demonstrates, it remains a matter of fact as to whether a vessel is within the port limits or not.
Read moreBack to first principles: contractual intention
The High Court has denied a claim that €13.5m was due on the basis of an oral contract because there was no evidence of the parties' intention to create legal relations as well as a lack of certainty in relation to certain other fundamental terms which militated against the existence of a binding contract.
Read morePrivate Fund Limited Partnership
Welcome addition of a new investment funds vehicle
Read moreEIA – a new role for the planning system in considering the health impacts of development?
A summary of the EIA Regulations 2017 and the consideration as part of the planning application process of a proposed development's likely impacts on human health.
Read moreSupporting a mentally healthy workforce
In Mental Health Week Heather Rimmer considers how the workplace affects those struggling with their mental health and what businesses can do to help.
Read moreBudget 2017 Amendments to the QROPS Regime - a Further Breach of EU Law
Back in October 2013, I wrote an article for the Tax Journal (18 October 2013, The QROPS Regime and EU Law) in which I argued that the operation of the qualifying recognised overseas pension scheme (QROPS) system, introduced by Finance 2004, breached EU law and was unlawful. The recent changes introduced by the 2017 Budget not only preserve the inherent unlawfulness which has existed in the system since at least October 2008 but introduces a further breach of EU law rights. The background to the October 2013 article was my involvement in representing individuals who had transferred their UK pensions into a fund called ROSIIP.
Read moreA mutual break-up? – Old Mutual drops IT supplier IFDS
Old Mutual Wealth has ditched its IT supplier, International Financial Data Services, on £450 million platform project.
Read moreCorporate tax update, first quarter 2017
Welcome to the latest edition of our Corporate Tax Update, written by members of RPC’s Tax team and published quarterly. In this first 2017 edition we highlight some of the key tax developments of interest to UK corporates from the first quarter of 2017.
Read moreThe Proceeds of Crime Act 2002: harsh but fair?
A recent case highlights the dilemma of businesses whose assets are frozen as suspected proceeds of crime.
Read moreWarning: Enhanced Penalties for Financial Sanctions
Penalties for breaching financial sanctions have increased this week (since 2 May 2017) as HM Treasury brings The European Union Financial Sanctions (Enhanced Penalties) Regulation 2017 (the Regulation) into force.
Read moreTax update, May 2017
In this update we report on HMRC’s recently amended guidance on the General Anti-Abuse Rule, HMRC’s draft guidance on the new disguised remuneration provisions in the Income Tax (Earnings and Pensions) Act 2003, and on the recent modifications to the Finance Bill 2017.
Read moreLicensors beware – BlackBerry wins refund of royalties from Qualcomm
Smartphone chip supplier Qualcomm has been ordered to pay back $814.9 million to BlackBerry as part of a binding interim arbitration settlement.
Read moreReining back from last orders - The Protection of Pubs: an update
Provisions in the Neighbourhood Planning Act 2017 for the protection of pubs, including restrictions on changes of use and demolition, updated from the draft Bill.
Read moreUpper Tribunal confirms First-tier Tribunal has jurisdiction to amend tax return
In HMRC v Eric Walker [2016] UKUT 32, the Upper Tribunal (UT) has confirmed that the First-tier Tribunal (FTT) has the power, under section 50, Taxes Management Act 1970 (TMA), to amend a return if it decides the taxpayer is entitled to a smaller repayment than the one claimed.
Read moreThe rise and rise of e-sports
With the announcement that e-sports will be included in the official programme for the 2022 Asian Games, competitive gaming is now a globally significant brand, and the once-derided pastime of playing video games is now a viable, and lucrative, career opportunity.
Read moreTop Tips for Commercial Tenants – Lease Expiry
Commercial advice for business tenants approaching lease expiry
Read moreVAT update April 2017
In this month’s update we report on HMRC’s call for evidence on alternative methods for collecting VAT for online sales, HMRC’s policy on historical VAT bad debt relief claims following the BT and GMAC decisions and the enactment of the insolvency VAT clawback concession. We also comment on three recent cases involving mistake-based claims for unjust enrichment, the VAT treatment of temporary workers and the apportionment of residual input tax for finance houses.
Read moreEuro Packaging UK Limited – classification of long-life shopping bags
In HMRC v Euro Packaging UK Limited [2017] UKFTT 0160, the First-tier Tribunal (FTT) allowed the Appellant's appeal against decisions of HMRC relating to the customs duty to be paid on the importation from countries outside the EU of shopping bags and its refusal to remit the customs duty.
Read moreUK Court grants first 'live' blocking order against streaming servers
The Football Association Premier League (FAPL) recently won its application for a court order that the six main retail internet service providers block access to streaming servers until the end of the 2016/2017 Premier League Season. The application covered live streaming only – i.e. it only applies when those servers are streaming infringing content.
Read moreLessons learned from Property Alliance Group v RBS
This article assesses the key aspects of the High Court's judgment and considers their implications for similar claims.
Read moreGuidance on the "cardinal rule" for implying terms
In Irish Bank Resolution Corp Ltd (In Special Liquidation) v Camden Market Holdings Corp the Court of Appeal held that a term could not be implied into an agreement because, although it was linguistically consistent, it was substantively inconsistent with the express terms. In doing so, the court shed further light on the application of the "cardinal rule" that an implied term must not contradict any of the express terms of the contract.
Read moreFCA publish consultation paper on the Insurance Distribution Directive
The FCA has published the first of two consultation papers setting out its proposals for transposing the Insurance Distribution Directive (IDD) into English law.
Read moreLet there be light
The importance of light in WELL Building Standards and how it sits within the context of planning law and rights of light
Read moreCultural Property (Armed Conflicts) Act 2017: what do collectors and dealers need to know?
The UK Parliament has recently passed the Cultural Property (Armed Conflicts) Act 2017. Although the provisions of the Act have not yet come into force, how will this impact collectors and dealers?
Read moreNo more payouts for ticket touts?
Ticket touts are exploiting sports and entertainment fans by artificially inflating ticket prices. Will the recent amendments to the Digital Economy Bill (DEB) be effective at preventing this unfair practice?
Read moreTribunal cancels penalty imposed against doctor and criticises unreasonable HMRC behaviour
In Dr Ragini Pandey v HMRC [2017] UKFTT 0216 (TC), the First-tier Tribunal (FTT) cancelled a penalty which had been issued by HMRC under paragraph 1, Schedule 24, Finance Act 2007 and in so doing criticised HMRC's 'unreasonable' behaviour.
Read moreEaster and the Cocoa Calamity
With the world in the midst of a cocoa crisis, this could be the last Easter as you know it.
Read moreA case of unintended consequences
Supreme Court Judgment of Lowick Rose LLP (formerly known as Hurst Morrison Thomson LLP) (in liquidation) v Swynson Ltd and another [2017] UKSC 32
Read moreThe law of unintended consequences
Why professional indemnity insurers should closely examine losses in professional negligence claims
Read moreComplaints against insolvency practitioners hold steady
The insolvency service has published the latest figures for complaints against insolvency practitioners made to the Complaints Gateway during 2016. The statistics indicate that the Gateway has received a reasonably steady level of complaints since it was established in 2013 but promisingly for practitioners the Gateway does appear to be weeding out more complaints with the Gateway having rejected 29% of complaints in 2016, compared to 18% in the Gateway's first year.
Read moreCFAs and ATE premiums out of the running in freedom of expression cases
Supreme Court tips media organisations' Article 10 rights over obligation to pay claimants' additional liabilities in freedom of expression cases
Read moreClosure Notices defective but JR dismissed as taxpayer should have appealed to the Tribunal
In R (on the application of Archer) v HMRC [2017] EWHC 296 (Admin), the High Court agreed with the claimant that a Closure Notice issued by HMRC must state the tax due, but dismissed his application for judicial review on the ground that he should have appealed to the First-tier Tribunal (FTT).
Read moreCinema Wars: The Courts Awaken
A review of two recent planning law cases relating to cinema schemes, looking at s73 applications and the role of development plan policies in managing competition.
Read moreProduct liability update
In this Update we take a look at some of the recent stories making the news, from driverless cars to advertising for high fat, salt or sugar food or drink products.
Read moreChina’s consumer credit rating culture is evolving fast - probably too fast?
Ratings are a big deal; school ratings, restaurant ratings and movie ratings to name but a few. There is now at least one more rating that matters to people in mainland China - online credit ratings.
Read moreHacked – IAAF victim of cyber-attack compromising athlete data
The International Association of Athletics Federations (IAAF) has been subject to a data breach – allegedly by Russian hacking group Fancy Bears - potentially compromising the sensitive data of a number of athletes.
Read moreSupreme Court decides on assignment and variation of CFAs
In Plevin v Paragon Personal Finance Limited the Supreme Court determined that a CFA had been validly assigned to a new firm and that variations to it after 1 April 2013 were not new agreements.
Read moreEleven more charities fined by ICO in 'wealth screening' probe
The ICO has fined a further eleven charities following an investigation that revealed widespread misuse of donors' personal data.
Read morePermissions in Principle: a brave new planning world?
An overview of regulations relating to brownfield land registers and permission in principle including criteria for including land in a register and allocating it for housing development
Read moreTax update, April 2017
In this update we report on recent HMRC guidance on partnership follower notices and penalties, the new employment status checker for the intermediaries legislation (IR35) and details of tax avoidance scheme for income and national insurance contributions which HMRC has highlighted in its Spotlight 37.
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