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Sanctions and next steps

Published on 17 September 2021. By Emma Wherry, Senior Associate and Sarah O'Callaghan, Associate

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Further to our previous articles detailing the stages of the Architect Registration Board's (ARB) disciplinary process up to the Hearing, this final article considers the sanctions the PCC can impose and briefly considers what steps can be taken if an unfavourable decision is reached.

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Publication

Witnesses overseas and preparations for trial during a pandemic

Published on 17 September 2021. By Samuel Hung, Partner and Jacky Darsono, Partner and Jennifer Leung, Associate

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A couple of recent High Court decisions demonstrate some of the issues that arise when a party applies for one or more of their witnesses to give evidence at trial by video conferencing facilities, or seeks an adjournment of a trial, because a witness is overseas and experiencing difficulties in returning to Hong Kong in time for a trial date given the COVID-19 pandemic. In such circumstances, the courts’ ultimate priority is the administration of justice, which involves (among other things) balancing the parties’ competing interests while exercising their case management powers. A trial date (a “milestone date”) is generally sacrosanct and live evidence in person at trial is the norm.

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Blog

Hire Heels: why the rental clothing market matters

Published on 16 September 2021. By Simon Edwards, Partner and Poppy St John, Trainee Solicitor

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The old saying that "you can't wear the same outfit twice" doesn't fit well with younger consumers in particular, who are concerned about sustainability and the environmental hazards posed by fast fashion outlets.

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Blog

Tinkler – Supreme Court decides taxpayer is estopped from denying validity of HMRC enquiry

Published on 15 September 2021. By Rebekka Sandwell, Senior Associate

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In Tinkler v HMRC [2021] UKSC 39, the Supreme Court held that, due to the conduct of the taxpayer's advisers, the taxpayer was estopped by convention from denying that HMRC had opened a valid enquiry under section 9A, Taxes Management Act 1970 (TMA), when it had sent the notice of enquiry to the wrong address.

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Blog

RPC Insurtech in brief - September 2021

Published on 14 September 2021. By Neil Brown, Partner and Daniel Guilfoyle, Partner and Lauren Murphy, Associate and Marsha Williamson, Senior Associate

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Welcome to the September edition from RPC of Insurtech in brief, providing you with a handful of snappy monthly updates from the industry.

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Blog

Takeover Code: What has changed?

Published on 13 September 2021. By Emily McGregor, Senior Associate

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On 5 July 2021, the most significant changes to the Takeover Code (the Code) since 2011 took effect. The changes are intended to standardise the treatment of regulatory clearances and simplify the offer timetable. An overview of the main changes is set out below.

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Publication

RPC Sports Ticker (13 September 2021) - Heineken & women's sports, World 12s and gaming restrictions

Published on 13 September 2021. By Jeremy Drew, Head of TMT and Joshua Charalambous, Senior Associate and Stuart Harris, Associate and Samuel Coppard, Associate and Jaleela Johnson, Associate and Joseph Akwaboa, Associate

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In a fortnight during which Emma Raducanu broke countless records by winning the US Open, Cristiano Ronaldo made a goalscoring return to Man United, and where Nike gave US head office workers a week off to re-connect with loved ones and “power down” from work, we feature Heineken's latest partnerships in women's sports, a new rugby tournament proposal and BMW and Fnatic's new esports campaign. We also feature China's latest crackdown on under 18 gaming and the suspended World Cup qualifier game between Argentina and Brazil.

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Podcast

Lockdown thoughts: the evolution of HMRC and its increasing powers

13 September 2021

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Given the complexity and, at times, lack of clarity in our tax system, concerns have been raised about the extent of HMRC's powers, particularly regarding the range of penalties that can be imposed for innocent mistakes, and the severity of penalties that can be imposed in relation to offshore matters.

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Blog

RPC Bites 37 – another trade mark dispute brewing for Oatly? the ASA publishes mixed-media advertising advice, along with a pro-advertiser ruling on greenwashing

Published on 09 September 2021. By Ciara Cullen, Partner and Ben Mark, Partner

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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!!

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Publication

Corporate bankruptcy and insolvency litigation roundtable

Published on 09 September 2021. By Paul Bagon, Partner

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The corporate bankruptcy & insolvency litigation landscape has experienced a turbulent period over the past year and a half, largely a consequence of the extreme circumstances created by the COVID-19 pandemic. Against this backdrop, many businesses have sought arrangements and restructuring plans in an attempt to avoid corporate bankruptcy. However, as government COVID-19-related stimulus is withdrawn and the true financial impact of the pandemic becomes clear, the focus turns to which businesses will remain in crisis or fold, and which are able to restructure and survive. As the battle lines are drawn, disputes are sure to rise.

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Blog

JRO Griffiths – storage facility is plant for capital allowances purposes

Published on 08 September 2021. By Rebekka Sandwell, Senior Associate

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In JRO Griffiths Ltd v HMRC [2021] UKFTT 257 (TC), the First-tier Tribunal (FTT) held that a facility used to store potatoes was a plant, and that it met other conditions allowing it to qualify for capital allowances.

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Blog

Eclipse film partnerships settlement opportunity announced by HMRC

Published on 08 September 2021. By Adam Craggs, Partner and Constantine Christofi, Senior Associate

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HMRC announced on 6 September 2021 a settlement opportunity for current and former members of the Eclipse Film Partners (numbers 1 to 40) limited liability partnerships (the Eclipse LLPs), under which HMRC will agree not to seek to impose a 'dry tax' charge in exchange for members settling historic tax liabilities (with interest) and abandoning litigation against HMRC in relation to the Eclipse LLPs. If accepted by each taxpayer, approximately £1.6 billion of 'dry tax' will not be pursued by HMRC.

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Blog

Cyber_Bytes - Issue 34

Published on 07 September 2021. By Richard Breavington, Partner and Daniel Guilfoyle, Partner and Ian Dinning, Senior Associate and Rachel Ford, Senior Associate and Christopher Ashton, Senior Associate and Bethan Griffiths, Senior Associate and Ridvan Canbilen, Associate

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We hope you enjoy this latest edition of Cyber_Bytes, our bi­weekly roundup of key developments in cyber, tech and evolving risks.

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Blog

Buy-Now-Pay-Later under the regulatory microscope

Published on 07 September 2021. By Whitney Simpson, Senior Associate and Harvey Briggs, Trainee Solicitor

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Growth in the Buy-Now-Pay-Later (BNPL) sector is showing no signs of slowing. Square's recent $29 billion acquisition of BNPL behemoth Afterpay being the latest signal that the market is on an upward trajectory. In 2020 alone over 10 million Brits used BNPL to purchase goods online, accounting for nearly 4% of online retail sales. The Financial Conduct Authority (FCA) found that usage had very nearly quadrupled to account for £2.7 billion of spending in 2020. Such popularity, particularly among Gen-Z and Millennials, spans the globe with American consumers spending an estimated $20 billion to $25 billion in 2020 by way of deferred payments.

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Publication

Accountants obliged to report suspected misuse of the Bounce Back Loan Scheme

Published on 07 September 2021. By Adam Craggs, Partner and Michelle Sloane, Partner

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The Bounce Back Loan Scheme (BBLS) was introduced to enable smaller businesses adversely affected by the coronavirus pandemic to access government-backed finance.

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Blog

The Building Safety Bill – time for property managers to prepare

Published on 07 September 2021. By Alexandra Anderson, Partner and Katharine Cusack, Partner

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The way high-rise buildings are managed in this country is changing.

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Publication

Mandatory vaccinations for employees in Hong Kong

Published on 06 September 2021. By Andrea Randall, Partner and Sakshi Buttoo, Registered Foreign Lawyer

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In the wake of the Chief Executive’s remarks last week, where she urged private sector employers in Hong Kong to require COVID-19 vaccinations for employees, the question at the top of every employer’s list is – can we legally require employees to undergo vaccination, and if they refuse, require those employees to be regularly tested?

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Blog

The food and drink sector: Brexit and beyond

06 September 2021

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Last November we hosted a Food & Drink focused Brexit & Beyond panel discussion. During that event, our expert panel shared their insights into the most pressing issues facing the sector at that time and provided guidance on how companies could prepare for the expiry of the Brexit transition period. Now that we are firmly into 'Beyond' territory, we recorded a follow-up discussion in July.

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Podcast

How the insurance industry could bring down fossil fuels (a podcast with Tom Johansmeyer)

06 September 2021

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Welcome to Insurance Covered. In this episode we discuss the relationship between fossil fuels and insurance. Our guest is Tom Johansmeyer, Head of Property Claims Services at Verisk insurance solutions. Tom recently had an article published in the Harvard Business Review 'How the insurance industry could bring down fossil fuels' which is what we will be focusing on today.

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Blog

The Week That Was – 3 September 2021

Published on 03 September 2021. By Ben Goodier, Partner and Sarah O'Callaghan, Associate

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Welcome to The Week That Was, a round-up of key events in the construction sector over the last seven days.

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Blog

Blood Tube Shortage: Testing Times

Published on 03 September 2021. By Genevieve Isherwood, Associate

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Test tube shortage leading to delays in blood tests; protection for GPs from liability.

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Podcast

The Month That Was – August 2021 – An FCA update – an update on Authorised Fund Managers

03 September 2021

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Welcome to Money Covered, a monthly podcast from RPC aimed at those dealing with complaints, claims and risk management in the financial services sector.

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Publication

Tax Bites - September 2021

Published on 02 September 2021. By Adam Craggs, Partner and Constantine Christofi, Senior Associate

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Welcome to the latest edition of RPC's Tax Bites - providing monthly bite-sized updates from the tax world.

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Blog

Haworth - Supreme Court upholds decision to quash follower notice

Published on 01 September 2021. By Harry Smith, Senior Associate

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Follower Notice judicial review upheld by Supreme Court even in tax avoidance context; restrictive requirements imposed for issue of follower notices.

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Podcast

The tax tribunals: the next 10 years

31 August 2021

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Twelve years on from the seismic changes to the UK tax appeals system that introduced the First-tier Tribunal and the Upper Tribunal, the Tax Law Review Committee (TLRC) has published its Report "The tax tribunals: the next 10 years".

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Publication

Sports Ticker (27 August 2021) - Team GBs cash boost, womens super league and the ATP

27 August 2021

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In a fortnight which marked the opening of the Tokyo 2020 Paralympic Games with over 4,400 athletes from 162 different national Paralympic committees competing (see here), we feature the adoption of shorter format sports, the increase in funding for Team GB and broadcasting plans for the Women's Super League. We also feature the potential ban for football players travelling to red list countries and the ATP's safeguarding policy review.

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Blog

The Week That Was - 27 August 2021

Published on 27 August 2021. By Ben Goodier, Partner and Sarah O'Callaghan, Associate

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Welcome to The Week That Was, a round-up of key events in the construction sector over the last seven days.

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Blog

New RICS guidance for valuers - Another step in the right direction for valuers

Published on 27 August 2021. By Alexandra Anderson, Partner and Katharine Cusack, Partner

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RICS has produced a Guidance Note for the valuation of residential leasehold properties for secured lending purposes, aimed at providing valuers with a best practice guide when undertaking valuations in what has been a turbulent sector over the last 5 years.

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Blog

Crypto-assets again confirmed as property by the English Commercial Court

Published on 26 August 2021. By Dan Wyatt, Partner and Christopher Whitehouse, Senior Associate and Rebecca Baker , Trainee Solicitor

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In the Commercial Court's latest crypto-related judgment, Fetch.AI(1), a proprietary injunction and worldwide freezing order were granted against various categories of persons unknown who had misappropriated various crypto-assets from one of the claimant's Binance trading accounts. In doing so, the Court agreed with the key finding in the seminal case AA v Persons Unknown, Re Bitcoin [2019] EWHC 3556 (Comm) – that bitcoin is 'property' – albeit it did so on a different basis.

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Publication

V@ Update – August 2021

Published on 26 August 2021. By Adam Craggs, Partner and Rebekka Sandwell, Senior Associate

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Welcome to the August 2021 edition of RPC's V@, an update which provides analysis and news from the VAT world relevant to your business.

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Blog

Contentious tax quarterly review 

Published on 25 August 2021. By Adam Craggs, Partner and Constantine Christofi, Senior Associate

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We consider the Supreme Court's decision in Tooth, concerning discovery assessments; and examine the contentious issue of when a taxpayer can rely upon a PAYE credit. We also review the increased focus by HMRC on cryptoassets and the challenges that might create for taxpayers.

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Blog

The latest addition to Kwasi Kwarteng's reading list

Published on 24 August 2021. By Peter Rudd-Clarke, Legal Director

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The Regulatory Horizons Council report sets out recommendations for medical devices regulations reform in the UK

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Publication

Customs and excise quarterly - August 2021

Published on 24 August 2021. By Adam Craggs, Partner and Michelle Sloane, Partner

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In this update we report on (1) European Commission Guidance on UK import formalities; (2) HMRC's new and updated guidance for imports and exports following the end of the Brexit transition period; and (3) HMRC's updated guidance on returned goods relief on items exported from Northern Ireland. We also comment on three recent cases relating to (1) the illegal import of cigarettes; (2) customs valuation; and (3) the application of the dishonesty test when determining penalties.

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Publication

Employee focus: things to be aware of when leaving your role to join a competitor

Published on 23 August 2021. By Andrea Randall, Partner and Sakshi Buttoo, Registered Foreign Lawyer

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For many employees, changing jobs can be stressful. Having gone through multiple rounds of interviews and discussions, there is a real temptation to sign on the dotted line when the employment contract is finally issued.

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Blog

What about the arrears?

Published on 20 August 2021. By Mike Kilner, Consultant

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On 4 August 2021 the Government published a policy statement clarifying their announcement made on 16 June 2021 in relation to the extension of the forfeiture moratorium, the ringfencing of COVID-19 commercial rent debts and the introduction of a binding arbitration process. The Government has also published its own response to the views of over 500 respondents to the call for evidence.

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Blog

The Week That Was – 20 August 2021

Published on 20 August 2021. By Ben Goodier, Partner and Sarah O'Callaghan, Associate

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Welcome to The Week That Was, a round-up of key events in the construction sector over the last seven days.

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Podcast

A look at personal accident insurance (a podcast with Peter Laidlaw)

20 August 2021

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Welcome to Insurance Covered. In this episode we are looking at personal accident insurance. Our guest this week is Peter Laidlaw, Head of the accident and health underwriting team at Atrium Underwriting. Peter specialises in writing a variety of risks, from K&R to our topic for today personal accident.

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Blog

Eurovision contestant and Rudimental come out on pop in copyright dispute

Published on 19 August 2021. By Alessandro Cerri, Senior Associate and Jessica Pease, Trainee Solicitor

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Coming out on pop: Rudimental's single Waiting All Night, composed by Eurovision 2021 contestant James Newman, was not the product of copying a song written in 2001 by a contestant on the Voice UK.

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Blog

Eurovision contestant and Rudimental come out on pop in copyright dispute

Published on 19 August 2021. By Alessandro Cerri, Senior Associate and Jessica Pease, Trainee Solicitor

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The High Court has rejected a claim brought by one half of a duo who appeared on the Voice UK – the claim was brought against Eurovision 2021 contestant James Newman and members of Rudimental for allegedly infringing the copyright in one of her songs.

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Blog

Wilkes – HMRC's discovery assessments were invalidly issued 

Published on 18 August 2021. By Rebekka Sandwell, Senior Associate

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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.

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Publication

Subsidence recovery: the burden of proof - Maximising the prospects of recovery from the outset

Published on 17 August 2021. By Ally Yeandle, Associate

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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.

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Podcast

The complicated question of corporate criminal liability

17 August 2021

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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.

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Blog

The Building Safety Bill – a welcome change?

Published on 16 August 2021. By Alexandra Anderson, Partner and Katharine Cusack, Partner

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.

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Blog

RPC Insurtech in brief - August 2021

Published on 16 August 2021. By Neil Brown, Partner and Daniel Guilfoyle, Partner and Lauren Murphy, Associate and Marsha Williamson, Senior Associate

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Welcome to the August edition from RPC of Insurtech in brief, providing you with a handful of snappy monthly updates from the industry.

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Blog

The Week That Was – 13 August 2021

Published on 13 August 2021. By Ben Goodier, Partner and Sarah O'Callaghan, Associate

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Welcome to The Week That Was, a round-up of key events in the construction sector over the last seven days.

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Blog

British Gymnastics sticks landing on appeal, but wobbles on injunction

Published on 13 August 2021. By Jeremy Drew, Head of TMT and Ashleigh Fehrenbach , Senior Associate

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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.

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Blog

A meaty debate: traditional vs lab-grown alternatives

Published on 13 August 2021. By Ben Mark, Partner and Noonie Holmes, Trainee Solicitor

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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.

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Publication

The Professional Negligence Law Review, Edition 4

Published on 13 August 2021. By Nick Bird, Partner

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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.

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Blog

Aggregation under the solicitors' minimum terms: are primary layer insurers ready for potentially limitless liability?

Published on 13 August 2021. By Laura Stocks, Partner and George Barratt, Associate

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In Baines v Dixon Coles & Gill the Court of Appeal has substantially limited the extent to which claims against solicitors can aggregate.

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Blog

Forum conveniens – English High Court decides that parallel proceedings are not a "trump card" when determining jurisdiction

Published on 12 August 2021. By Alastair Hall, Associate and Dan Wyatt, Partner

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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.

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