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Be careful what you dig for
Beginning a project in an area of archaeological interest can be an historical minefield for both developers and contractors.
Read moreAssessing compensation under cross-undertakings in damages: is remoteness relevant?
In short, yes; compensation under cross-undertakings in damages is assessed using the same rules as assessing damages for breach of contract, i.e. the principles of causation, remoteness and mitigation apply.
Read moreSwap horror – not 'knowledge' for civil limitation
A recent High Court decision (Kays Hotels Ltd v Barclays Bank Plc) has ruled that a firm cannot rely merely on the terms of an interest rate hedging product going against the customer to trigger "knowledge" under section 14A of the Limitation Act 1980 and thus time-bar a civil claim.
Read moreInformation notices suspended by FTT to allow the taxpayers to seek judicial review
In Whitefields Golf Club Ltd & Others v HMRC,[1] the First-tier Tribunal (Tax Chamber) ('FTT') suspended the effect of its decision in relation to information notices issued by HMRC pursuant to paragraph 1, Schedule 36, Finance Act 2008 (the 'information notices') which it had, less than two months earlier, confirmed on appeal.
Read moreWhistleblowing partners – no need to add any mystery ingredient
The Supreme Court has provided welcome clarification of the scope of whistleblowing protection for partners and members of LLPs in the case of Clyde & Co v Bates van Winkelhof[1].
Read moreTwo loans better than one – FTT allows taxpayer's appeal in 'benefit in kind' case
In the recent decision of the First-tier Tribunal (Tax Chamber) (FTT) in Elizabeth Amri v HMRC, the FTT rejected HMRC’s interpretation of the employment-related loan legislation contained in Chapter 7, Part 3, ITEPA 2003 and allowed the taxpayer’s appeal.
Read moreCourt to give clarity on Mitchell?
In order to try and provide much needed clarity on the effects of the Mitchell case on case management, Lord Dyson, the Master of the Rolls, is set to hear three appeals over two days on 16 and 17 June in respect of:
Read moreNew anti-avoidance rule targeting transfers of corporate profits
This year's Finance Bill, which is expected to become law as the Finance Act 2014 in July, introduces a new anti-avoidance measure targeted at businesses operating through a group structure where there is in substance a significant "payment" of profits from one company to another.
Read moreOHIM's position on colour marks is not black and white
OHIM has recently updated its 'Manual of Trade Marks Practice' so as to apply the Common Practice of the Scope of Protection of Black and White Marks (the 'Common Practice').
Read moreTribunal's decision not to follow its previous decision highlights the difficulties with the government's 'follower notice' proposals
In the recent case of Ardmore Construction Limited v HMRC, the First-tier Tribunal (Tax Chamber) ('FTT') dismissed the taxpayer's appeal and chose not to follow its recent decision in Perrin v HMRC.
Read moreCopyright Alert: Browsing Defence
The Court of Justice of the European (CJEU) has today handed down its long awaited decision in the Meltwater[1] case, confirming the general availability of the "browsing defence" to internet users.
Read moreCourt shuts door on challenge to arbitral tribunal's findings
Applicants cannot use s.68 of the Arbitration Act to challenge indirectly the tribunal's finding of fact when they don’t like the decision made.
Read moreThe PRA's Stance on Solvent Schemes of Arrangement & Omnibus II
The Omnibus II directive, which amends the text of the Level 1 Solvency II directive, was finally agreed in March 2014.
Read moreCopycat packaging – time for reform?
The Trading Standards Institute (TSI) has opposed the basis of a consultation by the Department for Business, Innovation and Skills (BIS) on whether to grant a private right of action to businesses that fall victim to copycat packaging.
Read moreHow to get Google to remove outdated links to your personal data
Google has today announced how it intends to deal with the European Court's judgment in the Google Spain case[1].
Read moreHow to succeed in business without losing your mind
We have all been there. We have all felt that thud of dread when an email from that person drops into our inbox.
Read moreAdministrative Court quashes HMRC's refusal to disclose information
In R (on the application of Privacy International) v The Commissioners for HM Revenue and Customs,[1] the Administrative Court has quashed a decision by HMRC that it did not have a duty to disclose information concerning its export control functions.
Read moreGames content rating pricing: TIGA keeps pressure on PEGI
TIGA, the trade association which represents the UK video game industry, has increased the pressure on PEGI, the European game content rating system, to change its pricing policy.
Read moreIs mindfulness good for business?
Ask yourself this question, when did you last take the time to sit still for one minute and completely quiet your mind?
Read moreIgnorance of the lawyer is no excuse
Unsurprisingly, the Court of Appeal has found that inadequate legal representation, like ignorance of the law, is no excuse.
Read moreBattle for better regulation continues with parliamentary inquiry
In an apparent continuation of the Government's push to make regulators and regulation more cost-effective and business-centric, the Regulatory Reform Committee, a House of Commons select committee controlled by the Government, has announced an inquiry into the Government's Better Regulation framework.
Read moreSupreme Court clarification on follow-on damages claims timing
On 9 April 2014, the Supreme Court, reversing the Court of Appeal's decision, ...
Read moreFCA findings on conflicts management in the commercial SME sector: encouraging, but only the start?
The most surprising thing about today's FCA report on its conflicts of interest review in commercial insurance is the number of SMEs who arrange insurance through an intermediary.
Read moreTribunal criticises HMRC for producing 'untruthful' records
In Kestrel Guards Limited v Revenue & Customs [2014] UKFTT 184 (TC) the First-tier Tribunal (Tax Chamber) ("FTT") allowed the taxpayer's appeal and discharged a penalty which had been imposed by HMRC for the late filing of PAYE cheques.
Read moreBroker conflicts: thematic review– what can we expect?
The FCA will on 27 May 2014 be publishing its findings from its thematic review of broker conflicts of interest and remuneration in the UK SME general insurance sector. We will report on the review as soon as possible after publication.
Read moreNo damages for the solicitor whose private information was misused by a prostitute whom he'd short-changed
In an unusual privacy claim decided last week, the High Court dismissed the majority of a solicitor's claims against a prostitute for misuse of private information, harassment, breach of confidence and breach of contract.
Read moreA 'lush' result for Cosmetic Warrior; another 'bomb' for Amazon
Following a recent defeat in the High Court,
Read moreOsborne keeps up the pressure on the FCA and PRA with enforcement review
A month after bringing the Regulator's Code into force as statutory guidance, George Osborne has announced that the Treasury will undertake a major review of enforcement decision-making at the FCA and the PRA.
Read moreThe end of 'excessive' executive pay?
Executive remuneration has been a long standing concern of shareholders as they believe the level of remuneration received by executives and directors can be 'excessive' and is not always aligned with the performance of a company.
Read moreSearching for answers – Google v Gonzalez
Data protection unusually made headline news yesterday when the Grand Chamber of the European Court of Justice (the ECJ) handed down its landmark judgment on Google Inc. v. Mario Costeja González.[1]
Read moreInterim decision in SFO's battle with Tchenguiz brothers
"They wanted to get some scalps …. And now I'm going to butcher them"
Read moreAre you a leader or a follower? - Tribunal gives guidance on the Rule 18 Lead Case procedure
In the recent case of General Healthcare Group Limited v HMRC,[1] the First-tier Tribunal (Tax Chamber) ('FTT'), considered the application of Rule 18 of the Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules (2009/273) ('the Rules') to follower cases where the lead case has chosen not to appeal the decision of the FTT.
Read moreArck advice could lead to a flood of claims
There have been some recent developments in the on-going saga involving Arck LLP, Yorkshire bank and around 400 disgruntled investors.
Read moreAgency corked
In Bailey & Ors. (Joint Liquidators of D&D Wines International Limited) v Angove’s Pty Limited [2014] EWCA Civ 215, ...
Read morePrint your heart out
All chocoholics will know that feeling of overwhelming panic when, in desperate need of a chocolate fix, you discover the cupboards are empty.
Read moreProduct trade mark registrations on the up as firms fight back from the bottom of the financial crisis
As the sector fights back from the financial crisis, firms are starting to launch new products, investing heavily in intellectual property protections and differentiating their products through branding.
Read moreFirst-tier Tribunal Strips Club of VAT Relief
More exotic facts than are typical for a VAT case reached the First-tier Tribunal (Tax Chamber) (the FTT) last month.
Read moreAdvocate General fashions a designer-friendly Opinion in Karen Millen v Dunnes Stores
An Advocate General of the CJEU has recently handed down his Opinion following a referral from the Irish High Court in the case of Karen Millen v Dunnes Stores.
Read moreOffshore Ombudsman Part II: busman's holiday continues in Jersey
The creation of a joint Office of the Financial Services Ombudsman ("OFSO") for Guernsey and Jersey took a step closer on 1 April 2014 as the States of Jersey approved the Financial Services Ombudsman (Jersey) Law 201.
Read moreWill Prince Charles's musings see the light of day?
R (Evans) v Attorney General 2014 EWCA 254
Read moreVitol Bahrain v Nasdec General Trading: Commercial Court declines jurisdiction
In the recent decision of Vitol Bahrain EC v Nasdec General Trading & Others the Commercial Court reaffirmed the need for caution when considering whether to bring foreign defendants within the jurisdiction of the English courts.
Read moreNew Regulators' Code
As my colleague Sam Bishop has commented on our Financial Services Blog, the new Regulators' Code imposed by the government in April may have a marked impact on the direction of the FCA and PRA's regulatory approach, and in particular on the importance of economic growth.
Read moreDeutsche Bank and UBS tax avoidance schemes succeed
The cases of DB Group Services (UK) Limited v HMRC and HMRC v UBS AG[1] were heard together by the Court of Appeal in November 2013 and the decision was published last month.
Read moreGovernment tries to tame the regulators
The new Regulators' Code, first published by the aptly named Better Regulation Delivery Office in July 2013, came into statutory force on April 6.
Read moreFCA takes on the competition with appointment of former CEO of Competition Commission
The FCA has dispelled any doubts about how seriously it intends to take its new competition objective by announcing the appointment of David Saunders...
Read moreProtection for Partners – which way will the wind blow?
The Supreme Court's decision in the case of Clyde & Co v Bates van Winkelhof is eagerly awaited by partnerships, LLPs and those who advise them on their internal procedures.
Read moreTribunal sets aside HMRC information notice for lack of clarity
R D Utilities Ltd v HMRC [2014] UKFTT 303 (TC)
Read moreRight time for UK REITs
Real Estate Investment Trusts ("REITs") are listed companies that invest in physical property, typically commercial real estate.
Read moreRight time for UK REITs
What are REITs? Real Estate Investment Trusts ("REITs") are listed companies that invest in physical property, typically commercial real estate.
Read moreThe latent costs of Osborne's pension overhaul
“No caps. No drawdown limits. Let me be clear. No one will have to buy an annuity."
Read more