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More than you bargained for: the implied duty of good faith
The recent High Court decision in Bates v. Post Office (No. 3) confirms a general principle that if a contract is a "relational" contract then it will include an implied obligation of good faith. Previously, there had been doubt whether such a general principle exists, as historically this was not an approach recognised by the English courts.
Read moreDerivative transactions – the obligation to report
As the recent £34.9m fine for Goldman Sachs shows, the FCA takes the obligation to report derivative transactions seriously. How does this affect parties who trade infrequently, and what changes to the reporting requirement can we expect post-Brexit?
Read moreCourt of Appeal considers the test for dishonest assistance following Ivey
In Group Seven v Notable Services LLP the Court of Appeal considered and applied the two stage test of dishonesty set out by the Supreme Court in Ivey v Genting in a claim for dishonest assistance in a breach of trust by various members of a legal disciplinary practice.
Read moreVAT update April 2019
In this month’s update we report on (1) HMRC’s updated guidance on intra-group VAT reverse charge; (2) draft regulations which will tighten the rules on when VAT adjustments may be made following a change to the price of goods and services; and (3) HMRC’s updated policy paper which provides an overview of Making Tax Digital for VAT.
Read moreWhat if third parties helped to hide the golden egg?
What if third parties helped to hide the golden egg?
Read moreThe fraudster is insolvent – can you add more eggs to the basket?
The fraudster is insolvent – can you add more eggs to the basket?
Read moreWhat to do if the golden egg hatches (or you need to trace into the fraudster's other assets)
What to do if the golden egg hatches (or you need to trace into the fraudster's other assets)
Read moreHow can I find the golden egg? Part 2: ask the Easter bunny (or third parties)
How can I find the golden egg? Part 2: ask the Easter bunny (or third parties)
Read moreShould fraud unravel all? The Supreme Court thinks so
Should fraud unravel all? The Supreme Court thinks so
Read moreSnow Factor – Upper Tribunal determines the meaning of "financial extremity"
In Snow Factor Ltd v HMRC [2019] UKUT 77 (TCC), the Upper Tribunal (UT) has determined the meaning of the phrase "financial extremity might be reasonably expected to result from that decision of HMRC" in section 85(B), Value Added Tax Act 1994 (VATA).
Read moreHow can I find the golden egg? Part 1: ask the fraudster and accept no eggs-cuses
How do I find the golden egg? Part 1: ask the fraudster and accept no eggs-cuses
Read moreHow do you stop the treasure map leading to the golden egg being destroyed?
How do you stop the treasure map leading to the golden egg being destroyed?
Read moreHow do you stop the golden egg rolling away?
How do you stop the golden egg rolling away?
Read moreThe greatest Easter egg hunt: asset recovery in the English courts
The greatest Easter egg hunt: asset recovery in the English courts
Read moreMacleod – insurance premiums paid not earnings from taxpayer's employment
In Macleod and Mitchell Contractors Limited and William Mitchell v HMRC [2019] UKUT 0046 (TCC), the Upper Tribunal (UT) has held that insurance premiums paid by the company on policies taken out in the sole director's name were not earnings from employment.
Read moreTang - Bare trust existed notwithstanding lack of trust document
In Lily Tang v HMRC [2019] UKFTT 81, the First-tier Tribunal (FTT) held that there was a bare trust despite the absence of a trust document and that the bare trustee was not liable to notify HMRC or for tax in relation to funds she held on trust.
Read moreBrexit delay prolongs uncertainty for insurers
Yesterday's announcement of Halloween as the new deadline for Brexit will prolong uncertainty for many UK insurers.
Read moreIs it now inevitable corporates will face new “failure to prevent economic crime” offences?
Back in September 2014, the then Attorney General, Jeremy Wright QC MP announced that the Government was considering proposals to create a new corporate offence of failing to prevent economic crime. A change of corporate culture was sighted as being necessary to fully address the scale of fraud reported by the Global Economic Crime Survey.
Read moreRoyal College of Surgeons call for Robust Reporting in the Private Healthcare Sector
The Royal College of Surgeons (the “RCS”) has today called for independent healthcare providers to “improve standards in the independent sector and prevent the circumstances that enabled Paterson to continue practising from happening again.”
Read moreSnapshots - Spring 2019
This is your roundup of all recent legal updates spanning advertising & marketing, commercial cases,technology / digital, data protection and intellectual property.
Read moreFixing Fast Fashion: Parliament aims to put the brakes on retailers
'Fast fashion' has been providing inexpensive, up to date styles to the mass market for decades, keeping the consumer both on trend, and in the black. However, as society becomes increasingly aware of the environmental and social impact of the retail sector, Parliament has thrown a spotlight upon the sustainability of 'fast fashion' and the modern retailing practices which underpin it.
Read moreVaginal mesh: the evidence
NICE guidelines inform debate over the evidence for the risks and benefits of mesh products
Read moreWorried you'll run out of milk: what does your contract say?
This isn't a 'B'-word blog, don't worry. But with 'B' looming (in whatever form it may take) UK businesses are facing unprecedented uncertainty when it comes to their supply chain – talk continues of border delays, stock piling and shortages.
Read moreSleeping on the job
Given an increasing interest in wellness, sleep is a hot topic for both individuals and businesses. With sleep-related productivity issues estimated as costing the UK economy up to £40 billion, this article takes a look at the impact that sleep has on businesses – as well as the opportunities that it presents.
Read moreWhat are the requirements for demonstrating genuine use of a trademark?
Supermac’s (Holdings) Ltd (Supermac’s) applied to revoke McDonald’s International Property Company Ltd’s (McDonald’s) EU trade mark registration for “BIG MAC” covering classes 29 and 30 (sandwiches etc) and class 42 (services associated with operating and franchising restaurants etc) (EUTM) on the basis that the EUTM was not put to genuine use during a continuous period of five years following the date of registration in relation to any of the registered goods and services.
Read moreEuropean Parliament introduces Directive on Copyright in the Digital Single Market
How will the new Directive on Copyright change the legal and commercial landscape for both rights holders and content platforms?
Read moreCan brand owners rely on both registered trade mark infringement and passing off in order to prevent third parties from registering companies which incorporate their brand?
On 12 May 2011, Mr Whitehouse incorporated a UK company under the name BMW Associates Limited (BAL). BMW wrote to Mr Whitehouse alleging trade mark infringement and passing off.
Read morePulseOn v Garmin, did the High Court correctly apply the test for infringement of Registered Community Designs?
PulseOn (a developer of heart rate monitor wrist watches) alleged infringement of its Registered Community Design (RCD) for those watches by one of Garmin’s sports watches, the “Forerunner 235”. PulseOn’s RCD sought to protect specific design features of the watch – in particular the shape and arrangement of three oblong LED sensors around a rectangular photo sensor.
Read moreContractual certainty/ implied terms
Was a binding agreement reached between a vendor and an estate agent, despite the parties not having specified the circumstances in which the agreed rate of commission would fall due?
Read moreCan Brexit frustrate a contract?
In 2011, the European Medicines Agency (the EU body tasked with the evaluation and supervision of medicines for human and veterinary use within the EU) entered into a 25 year lease at Churchill Place, Canary Wharf, which began in October 2014.
Read moreThe Business Contract Terms (Assignment of Receivables) Regulations 2018
How does the Business Contract Terms (Assignment of Receivables) Regulation prohibit restrictions on the assignment of receivables under commercial agreements?
Read moreService of notices
What are the requirements for valid “service” of a completion notice?
Read moreCompare the Market: qualifying language in ad too material to be communicated by on-screen text
How prominently do you need to show qualifying language in an ad which is material to the offer in question?
Read moreThe ASA's strategy for the next five years
What is the ASA’s core strategy for the next five years? How proactive is it going to be as a regulator in the digital space?
Read moreCarlsberg in the clear on the inappropriate targeting of under-18s
What will satisfy the ASA that an alcohol ad has not been inappropriately targeted at under-18s?
Read moreCarwow ruling: RRP claims must reflect the price of products as “generally” sold
What type of evidence is the ASA looking for to substantiate that an RRP is the price at which a product is “generally” sold?
Read moreRed Bull's wings clipped on health and concentration claim
How did a claim that Red Bull can boost health and concentration fare with the ASA? Does the increased trend towards tighter regulation based on health grounds signal a rough ride ahead for energy drinks companies?
Read moreCMA tightens noose on ad disclosures
How can brands and influencers ensure they comply with the (tough) approach now being adopted by the CMA?
Read moreMondelez ruling: Peter Rabbit promotion not in breach of HFSS ad restrictions
Should a website built for the purposes of redeeming a prize be deemed an ‘advertisement’ or simply a functional page? If that website is primarily accessible to those over 18, could it still be considered as being directed at children?
Read moreBCAP issues guidance on use of superimposed text in TV advertising
What guidelines must superimposed text on TV ads comply with in order not to mislead viewers?
Read moreIn-app ads for Tombola Arcade
Were ads in the “I’m A Celebrity, Get Me Out Of Here” app (the app) for a tombola arcade inappropriately targeted at under-18s?
Read moreCAP issues new rule and guidance on gender stereotyping
How can ads avoid falling foul of the new gender stereotyping rule?
Read moreCadbury’s Freddo advert banned for encouraging children to eat chocolate
When is an HFSS ad aimed at children? And is age-gating enough? Or is it the ad’s content which really counts?
Read moreCAP guidance on misleading “faux fur” claims in clothes and accessories
How careful should retailers be that their “faux fur” products really are “faux”?
Read moreHouse of Lords Communications Committee: “Regulating in a digital world”
The Government's Digital Charter identified its key priorities, including protecting people from harmful content and behaviour, the legal liability of online platforms, and data and artificial intelligence.
Read moreSecondary ticketing: CMA secures court order against Viagogo to stop engaging in unfair consumer practices
What steps are the CMA taking to crack down on the secondary ticket markets?
Read moreVideo recordings and the journalistic exemption
Does making a video recording on a digital camera constitute the processing of personal data? Can individuals benefit from the “journalistic exemption”?
Read moreICO guidance on contracts and liabilities between controllers and processors
What are the contractual liabilities and requirements of a data processor and a data controller under the GDPR?
Read moreDoes a Facebook Like button on your website make you a data controller?
If the operator of a website embeds a third party plugin (such as the Facebook Like button), does this make it a joint data controller with Facebook?
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