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Orders for pre-action disclosure – exceptional in a commercial context?
Although parties are expected to exchange key documents before starting proceedings in the English court, a recent decision in the Commercial Court highlights the limited nature of those obligations, particularly in a commercial context.
Read moreSheiling - Belief in procedural invalidity of APN can constitute reasonable excuse
In Sheiling Properties Ltd v HMRC [2020] UKUT 175 (TCC), the Upper Tribunal (UT), in dismissing an appeal against penalties for non-payment of accelerated payment notices (APNs), confirmed that a reasonable belief that the APNs were invalid could constitute a reasonable excuse for non-payment.
Read moreRPC Bites #13
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 moreReproduction of infringing content online: who's liable?
Keyword advertising, search engine optimisation and liability for infringement via online marketplaces: In recent years, there has been a plethora of cases concerning the various ways that trade marks may be infringed, through use on the internet.
Read moreReproduction of infringing content online: who's liable?
Keyword advertising, search engine optimisation and liability for infringement via online marketplaces: In recent years, there has been a plethora of cases concerning the various ways that trade marks may be infringed, through use on the internet.
Read moreTaxing Matters: Furlough Fraud
Welcome to the inaugural episode of our Taxing Matters podcast. In this series we review land-mark cases and key tax developments and discuss the commercial impact they could have on your business.
Read moreSchrems II – Groundhog Day for Data Transfers
On Thursday 16 July, the Court of Justice of the European Union (“CJEU”) delivered its judgment in one of the most highly anticipated court cases in data protection, Case C-311/18 Data Protection Commissioner v Facebook Ireland Limited, Maximillian Schrems (widely referred to as “Schrems II”). This decision came almost 8 months after Advocate General Saugmandsgaard Øe published his Opinion, which albeit not binding, provided a strong indication for the CJEU's judgment.
Read moreSports Ticker 17 - Man City, British Gymnastics and Varnish
Welcome to the latest edition of the RPC Sports Ticker - providing fortnightly bite-size updates from around the sports industry.
Read moreEl Dorado in the Commercial Court: Domestic Law, Foreign Law and Foreign Relations
Why is a dispute between Mr Nicolás Maduro and Mr Juan Guaidó as the rival contenders to the Presidency of Venezuela being heard by the English Commercial Court? The answer involves US$1 billion of gold reserves held at the Bank of England and who has the authority to deal with them.
Read moreIt's good to talk
A successful party has been declined some of its costs on the basis of an unreasonable refusal to engage in mediation. Wales (t/a Selective Investment Services) v CBRE Managed Services Ltd & Aviva.
Read moreIs your OEE cover under control?
This month marked the 32nd anniversary of the devastating fire and explosion which destroyed the Piper Alpha platform in the UK sector of the North Sea. The event remains one of the largest ever offshore catastrophes, tragically claiming 167 lives.
Read moreA look at US insurance trends
Welcome to Insurance Covered! The podcast that looks at the inner workings of the insurance industry with the help of expert guests. This episode we are joined by Scott Seaman, co-chair of the insurance practice group at our US alliance firm Hinshaw & Culbertson. For this episode we will be looking at; social inflation, bad faith and punitive damages in the context of the US insurance market.
Read morePickles - Credit available for drawing from directors' loan accounts not taxable as distributions
In Pickles v HMRC [2020] UKFTT 00195 (TC), the First-tier Tribunal (FTT) held that excessive consideration for goodwill left outstanding on directors' loan accounts was not taxable under section 1020, Corporation Tax Act 2010 (CTA), as distributions.
Read moreWheeling and Dealing: how e-scooters could spin opportunities for insurers
E-scooters, or "Personal Light Electric Vehicles," have become increasingly popular on a global scale over recent years.
Read moreM&A - how due diligence is being changed by coronavirus
This blog considers what new areas of M&A due diligence may need to be prioritised in light of business changes brought about by coronavirus and the resulting disruption to normal business activity.
Read moreVAT'll do nicely – temporary VAT rate cut to boost hospitality and tourism sectors
Last week, as part of efforts to boost the UK economy in light of the Covid-19 pandemic, the Chancellor announced a temporary (6 month) cut in the rate of VAT for certain supplies of hospitality, hotel and holiday accommodation, and admissions to certain attractions.
Read moreExamining the time bar for causes of action for the tort of negligent misrepresentation
Section 24A of Singapore’s Limitation Act (Cap. 163) provides, amongst other things, that the limitation period for any cause of action for damages for negligent misrepresentation accrues upon proof of damage in reliance of the negligent misrepresentation.
Read moreHong Kong Courts – Further guidance on remote court hearings
A second, more comprehensive guidance note on remote hearings in civil proceedings came into effect on 15 June 2020. The phase 2 guidance note provides for expanded videoconferencing facilities and telephone hearings with respect to the civil business of the first instance courts and the Court of Appeal, and is to be read together with the phase 1 guidance note issued on 2 April 2020.
Read moreMedical Devices Regulation on the horizon
The EU Regulation on Medical Devices 2017/745 (the MDR) had been due to become fully applicable on 26 May 2020.
Read moreAudit market: From recommendations to reforms
The Brydon Report on audit quality and effectiveness was released on 18 December 2019. The Report sets out recommendations for “urgent reform” in order to increase public confidence and seek to prevent unnecessary corporate failures.
Read moreSMCR: The tricky implementation phase
The Senior Managers and Certification Regime (SMCR) came into force for all financial services firms solo-regulated by the Financial Conduct Authority (FCA) on 9 December 2019. The SMCR replaces the previous APER regime under which the FCA had oversight of the individuals working in the financial services industry. There is a one year implementation period for firms to make the changes required by the SMCR, which expires on 9 December 2020.
Read moreRegulatory Radar 2020/21
Welcome to the 2020/21 edition of RPC’s annual Regulatory Radar – a guide to the key regulatory changes worth having on your radar. We hope this will be a useful resource, helping you scan the regulatory horizon and highlight changes that could impact your business.
Read moreRPC Bites #12
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 moreAmpleaward - purchaser using UK VAT number not liable for UK acquisition VAT where goods housed in overseas warehousing regime
In Ampleaward Ltd v HMRC [2020] UKUT 0170 (TCC), the Upper Tribunal (UT) has found in favour of the taxpayer and confirmed that HMRC was not entitled to claim UK acquisition VAT on the purchase of alcohol from a supplier situated in a second EU state, which was then delivered to a tax warehouse in a third EU state.
Read moreIs more co-operation the new normal?
What keeps you as a lawyer awake at night during the coronavirus pandemic? The list is likely to be very long and the fear of making a mistake will be close to the top. Help may come from some unexpected quarters such as the Courts.
Read moreCorporate Insolvency and Governance Act 2020: What's changed for companies?
The Corporate Insolvency and Governance Act 2020 (the Act) came into force on 27 June 2020
Read moreSports Ticker 16 - Wigan, Beckham and Rashford
Welcome to the latest edition of the RPC Sports Ticker - providing fortnightly bite-size updates from around the sports industry.
Read moreRestarting your business and implementing Government guidance to support NHS Test and Trace
In its latest guidance on keeping workers and customers safe during COVID-19 in restaurants, pubs, bars and takeaway services (23 June 2020), the Government has recommended that businesses operating in these sectors keep a temporary record of customers and visitors for 21 days. This will assist NHS Test and Trace with requests for that data if needed.
Read moreRestarting your business and implementing Government guidance to support NHS Test and Trace
In its latest guidance on keeping workers and customers safe during COVID-19 in restaurants, pubs, bars and takeaway services (23 June 2020), the Government has recommended that businesses operating in these sectors keep a temporary record of customers and visitors for 21 days. This will assist NHS Test and Trace with requests for that data if needed.
Read moreWaiving goodbye to privilege – reliance is key
In what circumstances will a party waive privilege over legal advice by referring to it in evidence?
Read moreTax Bites - July 2020
Welcome to the latest edition of RPC's Tax Bites - providing monthly bite-sized updates from the tax world.
Read moreHart v Large: Important guidance for surveyors when advising prospective purchasers
The judgment in Hart v Large provides important guidance on the scope of a surveyor's duty when advising prospective purchasers. It also highlights that the courts may be willing to depart from the usual measures of loss, in order to achieve what they consider to be a fair outcome.
Read moreHMRC powers to tackle furlough fraudsters – take action now!
At the time of writing, over 25% of the UK workforce is being supported by the Government's Coronavirus Job Retention Scheme (the furlough scheme) at a cost of around £20 billion. In addition to this, some 2.6 million people are enrolled on the Self-Employment Income Support Scheme (the SEISS) at an additional cost of £7.5 billion.
Read moreAll change! No extension means major changes for IP rights holders from 1 January 2021
Under Article 132 of the Withdrawal Agreement, 30 June 2020 was the last day that the UK could have requested an extension to the Brexit transition period. The COVID-19 outbreak prompted many to speculate that a request would be made but the deadline passed, without event.
Read moreAll change! No extension means major changes for IP rights holders from 1 January 2021
Under Article 132 of the Withdrawal Agreement, 30 June 2020 was the last day that the UK could have requested an extension to the Brexit transition period. The COVID-19 outbreak prompted many to speculate that a request would be made but the deadline passed, without event.
Read more'Nosecco' is a no-no, says the High Court
In recent years, health and wellbeing has been big business in the UK. The COVID-19 outbreak has only further stoked the desire to obtain and maintain healthy minds and bodies and the trend looks set to continue, across the retail sector.
Read moreHealth and Safety Bulletin – June 2020
Welcome to the latest edition of our Health and Safety update.
Read moreHealth and Safety Bulletin – June 2020
Welcome to the latest edition of our Health and Safety update.
Read moreCyber bytes - Issue 17
Welcome to Cyber_Bytes, our bi-weekly roundup of key developments in cyber, tech and evolving risks.
Read moreBella Figura – Unauthorised payment charge set aside
In HMRC v Bella Figura [2020] UKUT, the Upper Tribunal (UT) held that a scheme sanction charge stood as a valid assessment and partially allowed the taxpayer's cross-appeal, setting aside HMRC's assessments of an unauthorised payments charge and surcharge as being out of time.
Read moreTake 10 #2
Welcome to RPC's fortnightly digest for media lawyers. This month's digest reports on key media developments and latest cases.
Read moreTake 10 #1
Welcome to RPC's fortnightly digest for media lawyers. This month's digest reports on key media developments and latest cases.
Read morePRA and FCA joint forum publishes guidance to all firms on climate-related financial risks
On 29 June 2020, the Climate Financial Risk Forum (CFRF) published a guide providing practical recommendations to firms of all sizes on the financial risks associated with climate change.
Read moreCOVID-19 Update on Commercial Tenants' Rights Regarding Rent
This blog sets out an update to government intervention affecting commercial tenants in response to COVID-19. We are continuing to field numerous enquiries from tenants seeking advice about whether rent holidays, reductions and other concessions can be obtained in these unprecedented times.
Read moreNo hugs or kisses from the General Court
The General Court has dismissed an action brought by Global Brand Holdings, LLC (Global Brand), against the European Union Intellectual Property Office (EUIPO). The action concerned the EUIPO's refusal to register an EU trade mark (EUTM) for "XOXO" on grounds that it lacked distinctive character.
Read moreCorporate tax update - June 2020
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 2020. As well as some further COVID-19 related tax developments, this month’s report also has a bit of a sports theme with summaries of decisions involving an ex-England cricket captain and football referees. As ever we hope you, your family and friends are all staying safe.
Read moreV@ update - June 2020
Welcome to RPC's V@, a monthly update on developments in the VAT world that may impact your business. In this month’s update we report on (1) VAT treatment on fixed odds betting terminals and gaming machines; (2) VAT treatment of property search fees charged by solicitors and conveyancers; and (3) domestic reverse charge VAT for construction services delay in implementation.
Read morePrivileged but admissible? When can without prejudice material be pleaded in statements of case?
The High Court considered the scope of the existing exceptions to the Without Prejudice Rule in its recent decision of Berkeley Square Holding & others v Lancer Property Asset Management & others(1). This well-known rule protects communications made in a genuine attempt to settle an existing dispute from later deployment in court. The Court allowed passages from papers prepared for a mediation to be admitted into the proceedings under two exceptions to the Without Prejudice Rule.
Read moreRegulatory update - June 2020
Welcome to the June edition of our monthly Regulatory Update, which aims to pull together key developments from the past month across the various UK regulators – and help you to navigate the regulatory maze.
Read moreSpotlight on private wealth - June 2020
Our quarterly update is designed to keep you up to speed with developments in the private wealth world.
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