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Sports Ticker (29 July 2021) - Premier League v Man City, Rugby League World Cup and F1 TikTok content - a speed-read of key commercial updates from the sports world
Welcome to the latest edition of the RPC Sports Ticker - providing fortnightly bite-size updates from around the sports industry.
Read moreCorporate Tax Update - July 2021
Welcome to the latest edition of our Corporate Tax Update, written by members of RPC’s tax team. This month’s update reports on some of the key developments from May and June 2021. Included in this update are news of the historic G7 agreement as to plans for global tax reform, summaries of two cases on the required formalities for bringing contractual claims for breach of warranty and pursuant to a tax covenant, and news of another win for HMRC in an ‘IR35’ case. As ever we hope you, your family and friends are all staying safe and are enjoying the summer.
Read moreThe current state of service
Civil war, competing Governments and a dangerous environment. None of these factors ultimately swayed the UK Supreme Court on 25 June, which held that an English court cannot simply dispense with service of the claim form in proceedings against a State, however difficult service may seem.
Read moreV@ update - July 2021
Welcome to the July 2021 edition of RPC's V@, an update which provides analysis and news from the VAT world relevant to your business.
Read moreSolicitors' Undertakings: will the lacuna in the law undermine the smooth and efficient transaction of legal business
Solicitors undertakings are a vital tool in legal practice to ensure the smooth running of litigation and transactional matters.
Read moreAvonside Roofing – Tax Tribunal sets aside Schedule 36 information notice
In Avonside Roofing Ltd v HMRC [2021] UKFTT 158 (TC), the First-tier Tribunal (FTT) set aside an information notice issued under paragraph 1, Schedule 36, Finance Act 2008 (the Notice), on the basis that the information and documents requested by HMRC were not reasonably required for the purpose of checking the recipient's tax position.
Read moreThe Forfeiture Moratorium has been extended – But what about the arrears?
On 16 June 2021 the Government announced that it is drafting legislation to ringfence outstanding unpaid rent that has accrued during the pandemic in order to protect jobs and give businesses breathing space to recover.
Read moreThe government responds to Cumberlege - What now for product liability risks in the life sciences sector?
The government has accepted most of Baroness Cumberlege's recommendations, with long term implications for litigation concerning medicines and medical devices.
Read moreRocha-Afodu v SRA – the regulator's powers over solicitors' private lives are examined again
If the boundary between a solicitor's professional and private lives were ever to be mapped, it would probably look like the coastline of Norway - infinitely complex, jagged and largely rocky. The da Rocha-Afodu v SRA decision ([2021] EWHC 1666 (Ch)) is another Divisional Court case exploring this difficult terrain, following upon that of Beckwith v SRA [2020] EWHC 3231 (Admin).
Read moreRedundancy in Hong Kong – Payments and notification obligations
In the last of this series, we consider the standard payments owed to an employee on termination as well as employers' notification obligations to government entities in Hong Kong on the cessation of employment.
Read moreGoodwill, Bad Faith and Brotherly Luv: Court of Appeal finds "special circumstances" to allow defence to Passing Off claim
In a dispute between two half-brothers regarding the ownership of a music group name, the Court of Appeal (CoA) found "special circumstances" to permit arguments that would ordinarily be barred through estoppel.
Read moreHow behavioural science can help insurers (a podcast with Ella Morrison)
Welcome to Insurance Covered. In this episode we discuss the role behavioural science can and does have in the insurance industry. Our guest is Ella Morrison, Senior Behavioural Designer at Cowry Consulting.
Read moreSiddiqui - No proper ground for setting aside summons in private prosecution
Private prosecution not to be quashed due to failure to disclose settlement agreement.
Read moreWhat if the CEO asks me about… the people implications of our growing online presence
The Covid-19 pandemic has led to numerous changes in the retail sector, with one of the key ones being the growth in online sales – according to the ONS as of January 2021 online sales represented 35.1% of total retail sales versus just 19.5% in January 2020 (though the latest figures from May 2021 show that this has dropped back to 28.5% as things have started to open back up).
Read moreRPC Bites Summer Bumper Edition 2021
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 moreDawn of a new era: predicted increase in dawn raids
With financial pressure mounting on the Government, and with an additional 1000 new fraud investigators announced in the last budget, many expect the frequency of HMRC dawn raids to increase considerably.
Read more(Sex) Pistols at dawn over Danny Boyle's new biopic series
Sex Pistols band members accuse frontman John Lydon of being No Fun and creating Anarchy for refusing to authorise licences for the use of the band's music in Danny Boyle's forthcoming TV series, Pistol.
Read more(Sex) Pistols at dawn over Danny Boyle's new biopic series
Sex Pistols band members accuse frontman John Lydon of being No Fun and creating Anarchy for refusing to authorise licences for the use of the band's music in Danny Boyle's forthcoming TV series, Pistol.
Read moreKnot so Weedy Afterall? RICS issues new draft guidance on Japanese Knotweed
The RICS is seeking consultation on its Japanese Knotweed draft guidance note. The consultation, which you can access here, opened on 22 June 2021 and closes on 3 August 2021.
Read moreSports Ticker (16 July 2021) - Soul Cap, Jay-Z tackles rugby, and Wimbledon media rights - a speed-read of key commercial updates from the sports world
Welcome to the latest edition of the RPC Sports Ticker - providing fortnightly bite-size updates from around the sports industry.
Read moreHong Kong employment – Court of Appeal on interpretation of contracts and (3 – 0) on penalties
The Hong Kong Court of Appeal’s recent judgment (of three judges) in Law Ting Pong Secondary School v Chen [2021] HKCA 873 is an interesting judgment that: (i) summarises and applies the relevant principles of contractual interpretation; and (ii) found that a clause providing for termination by payment in lieu of a notice period does not engage the law on penalty clauses and, even if it does, such a provision is unlikely to be regarded as unenforceable (unless it is unconscionable or extravagant).
Read moreExpert evidence is not an absolute right: High Court issues stark reminder that breaches of rules on expert evidence will not be tolerated
The High Court has recently issued a stark reminder that breaches of the rules on expert evidence will not be tolerated.
Read moreMarketing mishap costs Papa John's
Last month, the Information Commissioner's Office ("ICO") has issued a £10,000 fine to Papa John's for sending over 165,000 marketing messages without properly meeting the requirements of the "soft opt-in" rule.
Read moreThe Regulatory Spotlight is shining bright and not just on AFMs
On 20 June 2021, the FCA published its findings from the review it carried out on host Authorised Fund Management firms during 2019-2020. The purpose of the review was "to test the viability of the host Authorised Fund Manager (AFM) business models and assess whether conflicts of interests were being effectively managed."
Read more…and ONE MORE THING, an intention to parody is not (necessarily) bad faith
In 2017, Apple successfully opposed two trade mark applications for the words 'SWATCH ONE MORE THING' and 'ONE MORE THING' (the OMT Applications). The OMT Applications were filed by Apple's long-time adversary, Swatch. Apple alleged that the phrase “ONE MORE THING” had come to be associated with it and that Swatch had filed the OMT Applications with the intention of parodying Apple.
Read moreGolamreza – HMRC assessments and the burden of proof
In Golamreza Qolaminejite (aka A Cooper) v HMRC [2021] UKUT 118 (TCC), the Upper Tribunal (UT) allowed the taxpayer's appeal in part on the basis that the First-tier Tribunal (FTT) had erred in law in failing to take all of the taxpayer's case into account in arriving at its decision.
Read moreThe Month That Was – June 2021 –Manchester Building Society v Grant Thornton and compulsory professional indemnity insurance for tax advisers
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 moreWaste not, want not! The UK Government "zeroes" in on plastic waste in Food & Drink
Through a series of recent consultations and legislative initiatives, the Government has shown it is serious about reducing plastic waste and shifting the UK towards a more circular economy. The Government's motivation for doing so is clear: The UK reportedly generates more plastic waste per person than any other country bar the US and currently less than 10% of household plastics are recycled. This is partly due to present difficulties in recycling so-called 'soft plastics', which the Government intends to enforce the collection of by 2026.
Read moreEscaping Reality Through Reality TV
Throughout the COVID-19 pandemic, I have run-around the upper East side of New York City with a bunch of wacky housewives, stayed in a luxury villa in Mexico and sashayed down the runway with 12 other queens. And this summer I will be returning to Majorca for a long, hot summer!
Read moreA look at space insurance (a podcast with David Wade)
Welcome to Insurance Covered. In this episode we discuss space insurance, these policies cover and why companies take these out. Peter is joined by David Wade, Underwriter at Atrium Underwriting where he specialises in Space insurance. We discuss, the insurance of space projects, satellites and the future of space exploration.
Read moreSpotlight on private wealth - July 2021
Our quarterly update is designed to keep you up to speed with developments in the private wealth world.
Read moreRedundancy in Hong Kong – An employee's guide to the legal and practical considerations
In this article, we will consider an employee's rights in the event that they are told that their role is being made redundant. We will also examine the consequences of receiving notice of redundancy, offers of alternative employment and/or separation agreements, as well as claims an employee may commence against their employer as a result of their cessation of employment.
Read morePerring – Burden of proof for establishing that documents are 'reasonably required' in taxpayer information notice appeal is on HMRC
In Perring v HMRC [2021] UKFTT 110, the First-tier Tribunal (FTT) held that the burden of proof for establishing that documents are "reasonably required" under a taxpayer notice issued under Schedule 36, Finance Act 2008 (FA 2008) lies with HMRC.
Read moreFinancial Crime Time – Your Update from RPC: 2021 Q2
Welcome to the latest edition of our round-up of news making the headlines in the world of financial crime and compliance. Our aim is to give you an easily digestible, bite-sized overview of issues that may affect your business.
Read morePlaying a winning hand: dealing with an HMRC enquiry
In this episode of Taxing Matters we are joined by John Cassidy, a Tax Resolutions Partner at accountancy firm Crowe UK. A tax veteran of over 25 years, when it comes to tax investigations, what John hasn't experienced, written about or lectured on isn't worth knowing!
Read moreTax Bites - July 2021
Welcome to the latest edition of RPC's Tax Bites - providing monthly bite-sized updates from the tax world.
Read moreSports Ticker (1 July 2021) - Laurel Hubbard, Nike's super spikes and the RFU's COVID Recovery Plan - a speed-read of key commercial updates from the sports world
Welcome to the latest edition of the RPC Sports Ticker - providing fortnightly bite-size updates from around the sports industry.
Read moreRPC Bites 34 - Mediterranean tonic water too descriptive for the EUIPO, enhanced regulation for alcohol ads and UK-Australia trade deal agreed in principle
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 moreWho gets to deliver my news? - Ofcom starts its consultation on changes to media ownership restrictions
Ofcom is looking to update old rules governing media ownership in the UK to reflect consumers increased access to news online and the fragmented use of traditional media, and the implications of reform could be far reaching.
Read moreNever too late: English court issues anti-suit injunctions despite foreign proceedings reaching Supreme Court
If, contrary to an agreement to arbitrate, you are sued in the wrong jurisdiction the English courts stand willing to issue an anti-suit injunction – regardless of how quickly the foreign proceedings might have escalated. The recent case of UAU -v- HVB [2021] EWHC 1548 (Comm) serves as a good example of how a party should conduct itself in order successfully to obtain injunctive relief.
Read moreAozora - Unilateral credit for US withholding tax allowed even where no treaty relief available
US UK double tax treaty and associated UK legislation interpreted to give unilateral credit for withholding tax suffered on interest income.
Read moreA look at micro insurance (a podcast with Rose Goslinga)
Welcome to Insurance Covered. In this episode we discuss micro insurance with Rose Goslinga, co-founder of Pula, a micro insurance company based in Kenya. We will look at why micro insurance exists and why it has become a vital source of cover for so many people in Kenya and beyond.
Read moreDirectors' duties and conflicts of interest – application to former directors
The High Court has recently considered the scope of the duty to avoid conflicts of interest as it applies to former directors of a company.
Read moreHealth and safety update - June 2021
Welcome to this month's health and safety update. View the headlines below or click the pdf at the bottom of the page to read the full articles.
Read moreV@ update - June 2021
Welcome to the June 2021 edition of RPC's V@, an update which provides analysis and news from the VAT world relevant to your business.
Read moreRediscovering ADR
Alternative Dispute Resolution (ADR), in the form of mediation, remains an important part of the tax dispute resolution process. In light of the backlog of cases caused by Covid-19, and the practice statement issued by the Tribunal last year, we expect that taxpayers and HMRC will begin to re-examine and embrace ADR which can be an effective method of resolving disputes with HMRC.
Read moreWhat is "mutuality of obligation" and why does it matter in the world of work?
Any business which needs work to be done for it makes a choice as to how that work is procured and delivered.
Read moreRetailers to be consulted on new legislation for protection from terrorist attacks
The Government is currently consulting with the public and retailers to seek their views on proposed legislation requiring the occupiers of "publicly accessible locations" to implement measures to protect employees and members of the public in the event of a terrorist attack.
Read moreRe-commerce: the future of luxury fashion?
With Gen Z successfully catapulting fashion resale platforms like Depop, StockX and Vinted into the limelight over the last decade, has the time come for the luxury market to enter the world of re-commerce?
Read moreAshbolt and Arundell: challenging search warrants
In the latest episode of Taxing Matters, we take a closer look at the recent case of Ashbolt and Arundell v HMRC, which involved a challenge to the lawfulness of search warrants.
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