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When can "deliberate concealment" postpone limitation periods?

Published on 29 April 2021. By Lucy Baughan, Associate and Daniel Hemming, Partner

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The Court of Appeal has explored the meaning of "deliberate concealment" in Canada Square Operations Ltd v Potter(1) and has held that there need not be "active steps of concealment" for the start of a limitation period to be delayed under s.32(1)(b) Limitation Act 1980.

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Need for reasonable enquiries upon receipt of potentially confidential information

Published on 29 April 2021. By Carolin Mester , Associate and Chris Ross, Partner

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The Court of Appeal recently held that a recipient of information will be bound by a duty of confidentiality if it was reasonable for them to have made enquiries as to the confidential nature of the information and they failed to do so (Travel Counsellors Ltd v Trailfinders Ltd [2021] EWCA Civ 38).

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Blog

Balhousie - sale and leaseback does not constitute disposal of 'entire interest' in property

Published on 28 April 2021. By Harry Smith, Senior Associate

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In Balhousie Holdings Ltd v HMRC [2021] UKSC 11, the Supreme Court allowed the taxpayer’s appeal, holding that a sale and leaseback was not a disposal of the taxpayer’s ‘entire interest’ in a care home and accordingly HMRC was not entitled to claw back the benefit of the VAT zero-rating that had applied when the taxpayer acquired the home.

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'Brake-ing' news: public interest defence is available in breach of confidence and privacy claims, even where the information concerned has been unlawfully obtained

Published on 27 April 2021. By Ben Mark, Partner and Oliver Sainter, Senior Associate

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This recent High Court case concerns the accessing and sharing of emails, said to be private and confidential emails (the Emails), by the Defendants.

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Publication

Product liability bulletin - April 2021

Published on 26 April 2021. By Gavin Reese, Partner and Mamata Dutta, Legal Director and Peter Rudd-Clarke, Legal Director and Elinor Sidwell, Associate and Sharona Zovich, Associate

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Welcome to the latest edition of our product liability bulletin, looking at key news articles and cases affecting the industry. In this edition we look at: OPSS guidance following Brexit, Group Action against Vauxhall, new button battery safety campaign & much more.

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Blog

Escalating ground rents: CMA takes further action against developers

Published on 26 April 2021. By Scott Ashby, Partner and Anna Murley, Senior Associate

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A look at the recent developments in the leasehold market and the effects on leasehold owners and future purchasers.

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Blog

Sports Ticker (22 April 2021) - Super League, full stadiums and Coin for Respect

Published on 23 April 2021. By Jeremy Drew, Head of TMT and Joshua Charalambous, Senior Associate and Stuart Harris, Associate and Samuel Coppard, Associate

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Welcome to the latest edition of the RPC Sports Ticker - providing fortnightly bite-size updates from around the sports industry.

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Blog

What have you been watching during the pandemic?

Published on 23 April 2021. By Kiran Dhoot, Associate

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The COVID-19 pandemic has seen dramatic shifts in the content and media we consume, and the way in which we consume it. That is not itself surprising, but how and to what extent has our media consumption actually changed?

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Podcast

The month that was - March 2021 - Adams v Carey and an update on DB transfers

22 April 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

Employing workers in Hong Kong

Published on 22 April 2021. By Andrea Randall, Partner and Sakshi Buttoo, Registered Foreign Lawyer

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Although Hong Kong’s employment laws are relatively straight forward and consistent with international norms, there are a number of unique provisions which companies employing workers in Hong Kong should be aware of.

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Publication

The UK's new restructuring plan

Published on 21 April 2021. By Paul Bagon, Partner and Tim Moynihan, Partner and Kate Watson, Associate

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The UK has introduced the Restructuring Plan; a new, flexible court supervised restructuring tool. The Restructuring Plan draws upon features of the existing Companies Act 2006 scheme of arrangement procedure (which remains available) but includes features which are new to the UK but similar to those under U.S. Chapter 11 bankruptcy proceedings.

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Blog

When is a complaint a complaint under DISP?

Published on 21 April 2021. By Rachael Healey, Partner

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A Court of Appeal judgment has recently addressed what constitutes a complaint for the purposes of DISP [Clive Davis v Lloyds Bank [2021] EWCA Civ 557]. It is important to identify when a complaint is made as a regulated firm for two primary reasons: first, a complaint triggers the dispute resolution procedure under DISP of the FCA's Handbook and second, it stops time running for the purposes of time bar when it comes to a complaint to FOS.

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Blog

The future world of work – a recipe for success

Published on 21 April 2021. By Kelly Thomson, Partner

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The Office for National Statistics (ONS) has just released its report, “Homeworking hours, rewards and opportunities in the UK: 2011 to 2020”. The report lands at a key moment, as leaders across all sectors look to define – and redefine – the future of work and the role of the workplace in the post-pandemic era. The findings are illuminating.

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Blog

Bennedy's Developments – Tribunal allows taxpayer's appeal against daily penalties for late filing of ATED return

Published on 20 April 2021. By Rebekka Sandwell, Senior Associate

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In Bennedy's Developments Ltd v HMRC [2021] UKFTT 21 (TC), the First-tier Tribunal (FTT) has allowed the taxpayer's appeal against daily penalties for late filing of an Annual Tax on Enveloped Dwellings (ATED) return, issued under paragraph 4 of Schedule 55 to the Finance Act 2009 (FA 2009), but dismissed its appeal against a late filing penalty in respect of the same return, issued under paragraph 5 of Schedule 55.

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Blog

Stay on top of Intellectual Property

Published on 20 April 2021. By Ciara Cullen, Partner and Ben Mark, Partner and Sarah Mountain, Senior Associate

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Whether you’re just starting out or launching a new product, there are a wealth of intellectual property issues to consider in the world of distilling. Here, Ciara Cullen, Ben Mark and Sarah Mountain outline those do’s and don’ts, the changing landscape and how to thrive in 2021 and beyond.

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Blog

Stay on top of Intellectual Property

Published on 20 April 2021. By Ciara Cullen, Partner and Ben Mark, Partner and Sarah Mountain, Senior Associate

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Whether you’re just starting out or launching a new product, there are a wealth of intellectual property issues to consider in the world of distilling. Here, Ciara Cullen, Ben Mark and Sarah Mountain outline those do’s and don’ts, the changing landscape and how to thrive in 2021 and beyond.

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Blog

It's Cocoa, Jim, but not as we know it: Court's modern interpretation of underwriters' and brokers' duties #3 - A broker's harsh reality

Published on 19 April 2021. By Tim Bull, Partner and Matthew Wood, Senior Associate and Elizabeth Singleton, Associate (Australian Qualified)

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This is the third article in our series following the decision in ABN Amro Bank N.V. v Royal & Sun Alliance Insurance plc and 13 Underwriters and Edge Brokers (London) Limited, in which RPC acted for Edge. Please click here for our first article, setting out a more detailed background to the case.

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Podcast

The Trade-off: Reduced juror numbers in criminal trials

19 April 2021

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The backlog of criminal cases (especially for those relating to fraud) has increased considerably. It is reaching worrying levels resulting in administrative difficulties and substantial cost, both in financial and emotional terms.

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Blog

RPC Bites #29 - breaking news: Colin the Caterpillar v Cuthbert the Caterpillar, uncertainty continues for composite products and packaging producers to face extended responsibility

Published on 16 April 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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Blog

Fire safety – at last, some welcome news for surveyors

Published on 15 April 2021. By Alexandra Anderson, Partner and Katharine Cusack, Partner

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We set out below news of a welcome change to the professional indemnity insurance available to surveyors relating to their fire safety work.

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Blog

Retail Credit rating downgrades - How to stop a downgrade becoming a default

Published on 15 April 2021. By Sukh Ahark, Partner and Edward Colville, Legal Director

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COVID-19 disruption and resulting lockdown measures have particularly impacted some retailers.

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Blog

Parental Guidance from the Supreme Court: When may a UK domiciled parent company owe a duty of care to individuals affected by the acts of its foreign subsidiary?

Published on 15 April 2021. By Jonathan Cary, Partner

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We discuss a significant Supreme Court decision on parent company liability under English law, Okpabi and others v Royal Dutch Shell Plc and Shell Petroleum Development Company of Nigeria Ltd. This decision on jurisdiction provides helpful guidance on the circumstances in which a UK domiciled parent company may owe a common law duty of care in respect of the actions of a foreign subsidiary company.

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Podcast

A look at LIIBA

15 April 2021

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Welcome to Insurance Covered! The podcast that looks at the inner workings of the insurance industry with the help of expert guests. Our guest this week is Christopher Croft and we will be looking at the London and International Insurance Brokers Association or LIIBA and the role they play in the insurance market.

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Publication

Life sciences roundup

Published on 15 April 2021. By Peter Rudd-Clarke, Legal Director

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Welcome to the spring quarterly roundup of regulatory developments in the life sciences sector affecting healthcare institutions - providing bite-size updates from around the industry.

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Publication

Retail credit rating downgrades

15 April 2021

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How to stop a downgrade becoming a default

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Blog

Outram – Tribunal prevents HMRC from relying on new argument

Published on 14 April 2021. By Constantine Christofi, Senior Associate

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In Outram and another v HMRC [2021] UKFTT 29 (TC) the First-tier Tribunal (FTT) prevented HMRC from relying on a new argument contained in its skeleton argument which had not been included in its statement of case.

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Podcast

Treating customers fairly

13 April 2021

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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 James Daley, founder of Fairer Finance, and we will be discussing the concept of treating customers fairly.

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Publication

What if the CEO asks me about... moving to a turnover rent model?

Published on 13 April 2021. By Elizabeth Alibhai, Partner and Simon Edwards, Partner

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On 10 March 2021 the Government announced that existing protections for tenants on non-payment of rent and against landlords' use of forfeiture and CRAR (the ability to sell a tenant's goods where rent is not paid) were to be extended until the end of June 2021.

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Publication

Sports Ticker (12 April 2021) - British Cycling World Rugby and the Tokyo Olympics

Published on 12 April 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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Welcome to the latest edition of the RPC Sports Ticker ­ providing fortnightly bite­size updates from around the sports industry.

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Blog

Court of Appeal upholds copyright infringement decision against digital radio aggregator

Published on 12 April 2021. By Alessandro Cerri, Senior Associate and David Cran, Head of IP and Tech

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The Court of Appeal has refused TuneIn's appeal of a 2019 judgment finding that it had infringed the copyright of Warner and Sony by linking to online radio stations.

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Blog

Court of Appeal upholds copyright infringement decision against digital radio aggregator

Published on 12 April 2021. By Alessandro Cerri, Senior Associate and David Cran, Head of IP and Tech

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The Court of Appeal has refused TuneIn's appeal of a 2019 judgment finding that it had infringed the copyright of Warner and Sony by linking to online radio stations.

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Publication

Financial Crime Time – Your Update from RPC: 2021 Q1

Published on 12 April 2021. By Adam Craggs, Partner and Michelle Sloane, Partner and Alice Kemp, Senior Associate (Employed Barrister)

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Welcome to the latest edition of our round-up of news making the headlines in the world of financial crime and compliance. Our aim is to give you an easily digestible, bite-sized overview of issues that may affect your business.

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Blog

Reimbursement of Maternity Leave Pay Scheme in Hong Kong

Published on 12 April 2021. By Andrea Randall, Partner and Sakshi Buttoo, Registered Foreign Lawyer

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Hong Kong's statutory maternity leave has been extended from 10 weeks to 14 weeks with effect from 11 December 2020. From 1 April 2021, the Hong Kong Government has started accepting applications to reimburse employers' payment in respect of the extended period of maternity leave.

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Publication

It's Cocoa, Jim, but not as we know it: Court's modern interpretation of underwriters' and brokers' duties #2 – The underwriters defence

Published on 09 April 2021. By Tim Bull, Partner and Matthew Wood, Senior Associate and Elizabeth Singleton, Associate (Australian Qualified)

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A modern show of the historic defence strategy at its worst, or should that be best? We'll let you decide.

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Blog

Cyber_Bytes - Issue 31

Published on 08 April 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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Welcome to Cyber_Bytes, our bi-weekly round up of key developments in cyber, tech and evolving risks.

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Publication

Certainly Uncertain – The Material Uncertainty Clause

Published on 08 April 2021. By Victoria Paxton, Associate and Alexandra Anderson, Partner

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The circumstances related to the global COVID-19 pandemic have raised questions as to whether surveyors should include a declaration that the valuation is subject to material valuation uncertainty, highlighting that a greater degree of caution should be used when relying on it.

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Blog

A Lack of List of Issues for Disclosure is not a bar to specific disclosure under the Disclosure Pilot Scheme

Published on 08 April 2021. By Parham Kouchikali, Partner and Sinead Westaway, Associate

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The court can order specific disclosure under the Disclosure Pilot Scheme, even where there is no agreed or approved List of Issues for Disclosure HMRC v IGE USA Investments Ltd and Ors(1).

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Blog

New measures to eliminate plastic waste

Published on 07 April 2021. By Henry Priestley, Partner and Brendan Collar, Associate

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The government is set to introduce measures to further reduce the circulation of single-use plastics and encourage the use of recycled plastic. The measures are expected to influence all aspects of the retail supply chain and have a particular impact on the food and drink sector.

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RPC Insurtech in brief April 2021

Published on 07 April 2021. By Neil Brown, Partner and Daniel Guilfoyle, Partner and Lauren Murphy, Associate

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

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Blog

Eastern Power Networks – Court of Appeal confirms that HMRC does not need to close its enquiries

Published on 07 April 2021. By Alexis Armitage, Associate

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In Eastern Power Networks plc and others v HMRC [2021] EWCA Civ 283, the Court of Appeal (CofA) has upheld the Upper Tribunal's (UT) decision that it was not appropriate to direct HMRC to issue closure notices.

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Blog

Expert determination of completion accounts and "manifest error"

Published on 06 April 2021. By Jenny Tran, Senior Associate

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The courts narrowly interpret what is a "manifest error" in the context of expert determination of completion accounts.

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Blog

Additions to FCA DB Transfer Guidance Published

Published on 06 April 2021. By Emma Murphy-O'Connor , Associate

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The FCA have published finalised guidance regarding defined benefit pension transfers. The latest publication amends and adds to the draft published in June 2020.

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Podcast

The Common Reporting Standard: An HMRC game changer?

06 April 2021

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With now over 100 countries signed up to the international information exchange known as the Common Reporting Standard (CRS), last year HMRC received 84 million details of bank accounts covering one in 10 UK citizens.

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Video

Financial CrimeCast: Osama Al Jayousi

Published on 06 April 2021. By Sam Tate, Partner and Emily Pica, Associate (Australian Qualified)

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Welcome to Financial CrimeCast. In this series, the Centre for Legal Leadership, supported by RPC, talks to leaders in the field of financial crime, compliance and ethics. Guests discuss their career journey, what they have learnt along the way and the financial crime issues they see on the horizon.

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Publication

Tax Bites - April 2021

Published on 01 April 2021. By Adam Craggs, Partner and Harry Smith, 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

RPC Bites #28 - Northern Ireland Protocol breakthrough extended, the future of Easter eggs and an environmentally friendly beer partnership

Published on 01 April 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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Blog

Adams v Carey – where does the Court of Appeal's decision leave the SIPP market?

Published on 01 April 2021. By Rachael Healey, Partner and Ashley Daniells, Associate

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The Court of Appeal has today dismissed Mr Adams' appeal against Carey in respect of COBS 2.1.1R. However, the appeal in relation to s.27 FSMA has been upheld. We discuss the background to the proceedings, the Court of Appeal decision and where it takes the SIPP (and wider financial services) market.

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Company Top Guns may face HMRC investigation

Published on 01 April 2021. By James Wickes, Partner and Alison Clarke, Of Counsel

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HMRC clamping down on furlough fraud by companies in Danger Zone

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Blog

The Turnover Rent Condurum: Tips For Retailers

Published on 31 March 2021. By Jeremy Drew, Head of TMT and Karen Hendy, Head of Corporate

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Protections provided to commercial tenants under CIGA and the Coronavirus Act 2020 are due to end on 31 March 2021 and now, more than ever, landlords are having to explore the possibility of entering into non-standard leasing arrangements.

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