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Customs and excise quarterly - November 2020
In this update we report on (1) import duty and VAT when importing decorations and awards; (2) the moving of excise goods under the Northern Ireland Protocol; and (3) an HMRC Tax Importation and Impact Note in relation to the new Customs (Bulk Customs Declaration and Miscellaneous Amendments) (EU Exit) Regulations 2020.
Read moreTaxing Matters: An interview with the President of the First-tier Tribunal
Welcome to the Taxing Matters podcast - in this episode, we are joined by a very special guest; Judge Sinfield, President of the First Tier Tribunal Tax Chamber (FTT). Judge Sinfield shares his impressive knowledge of the inner workings and intricacies of the tax tribunals, including little known facts like the FTT deals with appeals concerning MPs' expenses!
Read moreJapan-UK free trade agreement and Japan Inc M&A
Japan and the UK signed a post-Brexit bilateral free trade agreement on 23 October 2020 with an implementation date of 1 January 2021. This ensures continuity in trade and investment beyond the end of the UK's transition period.
Read moreRPC Bites #21 – burgers, Brexit and bans for online ads
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 moreTake 10 #6
Welcome to RPC's media and communications law update. This issue reports on key media developments and the latest cases.
Read moreCMA launches Investigation into green claims
The CMA, the UK's consumer watchdog, has launched an investigation into environmental claims made by businesses to promote their products.
Read moreNational Security and Investment Bill – Headline Points
This blog summarises the key headlines from the new National Security and Investment Bill.
Read moreMore is more when giving a notice of claim under an SPA
A buyer's notice of claim pursuant to the terms of a sale and purchase agreement in a USD1 billion transaction failed adequately to comply with the notice requirements set out in the tax covenant of the SPA. As a result, a sum of USD50 million held in escrow for claims was paid out unconditionally to the sellers under the SPA. Dodika Ltd v United Good Luck Holdings Ltd [2020] EWHC 2101 (Comm).
Read moreSports Ticker (19th Nov 2020) - COVID-19 Vaccine abuse, Amazon Prime, Payperview scheme
Welcome to the latest edition of the RPC Sports Ticker - providing fortnightly bite-size updates from around the sports industry.
Read moreCheshire Centre – HMRC ordered to pay taxpayer's costs due to its unreasonable behaviour
In HMRC v Cheshire Centre for Independent Living [2020] UKUT 275 (TCC), the Upper Tribunal (UT) ordered HMRC to pay the taxpayer's costs even though HMRC had been successful as it had acted unreasonably in introducing a new ground of appeal.
Read moreA look at drone insurance
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 Antton Peña, Founder of Flock, and we will be looking at the insurance of drones.
Read moreThe Nocebo Effect: study into statins signals a timely warning
New study into statins highlights issue of the Nocebo Effect with implications for manufacturers, insurers and society
Read moreHMRC issues nudge letters targeting residence and domicile
In an extension of its 'nudge' letters campaign, HMRC is writing to wealthy taxpayers encouraging them to bring their tax affairs into line.
Read moreA guide to buying and selling English residential property
With the advent of COVID-19, Brexit and global market volatility, the mature, fast-moving English real estate sector faces unprecedented challenges. However history has shown the English residential property market to be particularly resilient and many consider this a time of unique opportunity.
Read moreThe Week That Was - 13 November 2020
Welcome to The Week That Was, a round-up of key events in the construction sector over the last seven days.
Read moreWhen is an Application to Court an Abuse of Process?
While hearing the appeal of an application to discharge an interim order, the Court of Appeal clarified its approach to deciding when conduct is permissible and when it may amount to an abuse of process.
Read moreBelloul – Ignorance of the law was a 'reasonable excuse'
In Bachir Mohamed Belloul v HMRC [2020] UKFTT 312, the First-tier Tribunal (FTT) held that a taxpayer's ignorance of the law was a 'reasonable excuse' for failing to notify HMRC of his liability to pay High Income Child Benefit Charge (HICBC).
Read moreSports Ticker (9th Nov 2020) - CAP consultations, UEFA prize money and British cycling
Welcome to the latest edition of the RPC Sports Ticker - providing fortnightly bite-size updates from around the sports industry. In our 25th edition, we consider regulatory plans to clamp down on celebrities appearing in gambling ads and guidance on ads for in-game purchases. We also take a look at cuts to prize money available in UEFA competitions, a recent High Court case with implications for sports agents involved in sponsorship introductions and the new star of British cycling.
Read moreTop COP9 tips in the era of furlough fraud
Welcome to the ninth 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 moreRPC Bites #20
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 moreSMCR: an effective deterrent?
The Senior Managers & Certification Scheme (SMCR) was introduced in early 2016 to establish "effective governance in firms by encouraging greater individual accountability". However, following a response to a recent Freedom of Information (FOI) request, questions have been raised as to its effectiveness as a deterrent.
Read moreCyber_Bytes - Issue 25
Welcome to Cyber_Bytes, our bi-weekly round up of key developments in cyber, tech and evolving risks.
Read moreTo MAE or not to MAE? Commercial Court hands down preliminary issues judgment in first Covid-19 Material Adverse Effect case
In her recent decision in Travelport Limited and others v Wex Inc,(1) the Head of the Commercial Court provided topical guidance on the construction and application of Material Adverse Effect clauses in the context of the Covid-19 pandemic.
Read moreIs the current law on corporate criminal liability about to get more teeth?
On 3rd November 2020, the Government published its long-awaited response to its January 2017 call for evidence on the question of reforming the law on corporate liability for economic crime. The Government found the evidence inconclusive overall, so it has asked the Law Commission to draft an Options Paper, to assess how effective the current law is relating to corporate criminal liability and where improvements can be made.
Read moreTax Bites - November 2020
Welcome to the latest edition of RPC's Tax Bites - providing monthly bite-sized updates from the tax world.
Read moreLIBOR: Litigation risks in the endgame?
In 2021 we will bid farewell to LIBOR and welcome in SONIA. The two systems work in different ways, with LIBOR looking forward and SONIA looking back.
Read moreJurisdiction and the Rule of Law
In R (oao Boulting & Anor) v HMRC [2020] EWHC 2207 (Admin), the High Court refused permission to bring a judicial review claim against HMRC, on the basis that the taxpayer had an 'alternative remedy'.
Read moreNeat infringement claim leaves whiskey competitor’s trade mark on the rocks
The producers of Eagle Rare bourbon whiskey have succeeded in their trade mark infringement claim against competitor, American Eagle. The case highlights the impact of market-specific context in determining whether consumers are likely to be confused by similar trade marks. Whilst the case has general relevance, it will be of specific interest to alcohol and luxury goods brands.
Read moreNeat infringement claim leaves whiskey competitor’s trade mark on the rocks
The producers of Eagle Rare bourbon whiskey have succeeded in their trade mark infringement claim against competitor, American Eagle. The case highlights the impact of market-specific context in determining whether consumers are likely to be confused by similar trade marks. Whilst the case has general relevance, it will be of specific interest to alcohol and luxury goods brands.
Read moreSnapshots Autumn 2020
A roundup of key legal developments for the modern commercial lawyer.
Read more10 tips for preparing a Section 172 Statement
For financial years beginning on or after 1 January 2019, all large private companies must include a statement in their annual report and accounts explaining how the directors have had regard to the matters in section 172 of the Companies Act 2006 when performing their duties.
Read moreThe EECC, the ePD and the GDPR – a complex interplay creating a breach notification nightmare for providers of communications services
What impact will the implementation of the new Directive establishing the European Electronic Communications Code (2018/1972) (EECC) have on the scope and application of the ePrivacy Directive (2002/58/EC) (ePD) for providers of electronic communication services?
Read moreH&M hit with €35.3m fine for GDPR employee breach
How did H&M’s internal data collection processes land it with the second largest fine in data breach history?
Read moreICO publishes guidance on AI decision making
How can companies comply with data regulation when using AI to make decisions affecting individuals?
Read more
EU social media targeting guidelines – call for feedback
Who are the key actors in the targeting of social media users, and what can they learn from the EU's new social media targeting guidelines?
Read moreDMA issues “Seven-Step Ad Tech Guide” in a bid to restore trust in online advertising
What needs to be done by UK businesses actively engaged in the programmatic delivery of digital advertising to ensure they protect the rights of individuals?
Read moreWhat were the CMA’s key findings in its final report on online platforms and digital advertising?
What can be learned from the European Commission’s new guidelines on the Audiovisual Media Services Directive (AVMSD)?
Read moreAudiovisual Media Services Directive – European Commission adopts guidelines on video-sharing platforms and the promotion of European works
What can be learned from the European Commission’s new guidelines on the Audiovisual Media Services Directive (AVMSD)?
Read moreCopyright: Online platform operators’ liability for users illegally uploading copyright material
C-682/18 Frank Peterson v Google LLC and others and C 683/18 Elsevier Inc. v Cyando AG EU:C:2020:586 – A-G opinion
Read moreThe ASA’s new UK Scam Alert System
What is the latest tool in the ASA’s technology toolbox to combat misleading advertising online?
Read moreWish.com: sexually explicit in-app ads deemed offensive and inappropriately targeted
Will an ad of a sexually graphic nature be deemed to be inappropriately targeting consumers and causing harm and offence if it appears on general audience platforms?
Read moreBOXT: ‘next day delivery’ and comparative pricing claims
How careful do you need to be with “next day delivery” claims? And is one product comparison enough when making a price comparison claim?
Read moreSky UK: clarity over upfront costs and different fees charged to different groups
Do you need to include additional upfront costs in the main body of your ad? And how clear do you need to be about different fees being charged to different groups of consumers (eg existing vs new customers)?
Read moreP&G: verification requirements in comparative advertising campaigns
How much detail do you need to include to meet the verification requirements under the CAP Code when making comparisons with identifiable competitors?
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