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McCabe: HMRC not required to disclose documents relating to discussions with the Belgian tax authority

Published on 16 December 2020. By Constantine Christofi, Senior Associate

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In Kevin McCabe v HMRC [2020] UKUT 266 (TC), the Upper Tribunal (UT) has held that the First-tier Tribunal (FTT) had been correct not to order HMRC to disclose documents relating to discussions it had with the Belgian tax authority, as the documents had no probative value and the tax authorities had raised confidentiality issues.

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Brexit – a guide to protecting your rights from 1 January 2021

15 December 2020

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Like many other areas of law, intellectual property (IP) will undergo a raft of changes overnight, when the Brexit transition period expires on December 31 2020.

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RPC Insurtech in brief – December 2020

Published on 15 December 2020. By Neil Brown, Partner and Lauren Murphy, Associate

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

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Publication

Contentious tax: quarterly review

15 December 2020

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HMRC is increasingly targeting multinationals, in particular by questioning their transfer pricing arrangements and ensuring that they are not artificially diverting profits away from the UK. Additionally, HMRC has made a number of arrests and begun criminal investigations in relation to suspected fraud concerning the coronavirus job retention scheme.

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Video

Financial CrimeCast: Lucille Dolor

14 December 2020

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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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Blog

Cyber_Bytes - Issue 27

Published on 14 December 2020. By Richard Breavington, Partner and Rachel Ford, 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

Spotlight on private wealth - December 2020

Published on 14 December 2020. By Adam Craggs, Partner and Geraldine Elliott, Global Head of Commercial Disputes and Davina Given, Partner and Emma West, Senior Associate

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Our quarterly update is designed to keep you up to speed with developments in the private wealth world.

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Blog

Brexit and Beyond panel discussion

11 December 2020

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Top tips for the food and drink sector

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Publication

Hong Kong courts – Latest guidance on COVID-19 measures

Published on 10 December 2020. By Antony Sassi, Managing Partner, Asia and David Smyth, Senior Consultant

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Blog

Ferrari slams the breaks on trade mark revocation as the CJEU hands down a significant ruling on luxury goods and 'genuine use'

Published on 09 December 2020. By Alessandro Cerri, Associate and Daniel Richards, Trainee Solicitor and Sarah Mountain, Senior Associate

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The European Court of Justice (CJEU) recently ruled that the use of an EU trade mark for sales of second-hand goods or spare parts can constitute 'genuine use' for the purposes of European trade mark law. The CJEU also found that where a mark is registered for a broad category of goods (in this case, "vehicles and their parts"), its use in respect of high-priced luxury sports cars and their spare parts only constitutes 'genuine use' for the entire category. The decision will be welcomed by luxury brand owners, in particular, those seeking to protect legacy or discontinued product lines.

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Blog

RT Rate: Legitimate expectation rights not engaged

Published on 09 December 2020. By Constantine Christofi, Senior Associate

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In RT Rate Ltd and Others v HMRC [2020] UKFTT 392 (TC), the First-tier Tribunal (FTT) has held that it does not have jurisdiction to consider claims for repayment of VAT based on the EU law principle of legitimate expectation.

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Podcast

Insurance Covered Christmas special – A look at Armadillo (With William Boyd)

07 December 2020

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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. For this episode we are doing something a bit different.

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Podcast

Taxing Matters: The impact of the loan charge with Keith Gordon

07 December 2020

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Welcome to the Taxing Matters podcast. In this episode, Keith Gordon joins Alice Kemp to discuss the Loan Charge; a topic very dear to his heart and one that has had a devastating impact on many who have been victims of schemes.

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Publication

Sports Ticker (3rd Dec 2020) - EA sports image rights, NFL make history, Nintendo

Published on 04 December 2020. 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

RPC Bites #22 - Brexit tips with 30 days to go, ASA rulings and farming subsidy reforms

Published on 03 December 2020. 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

Largest 'white elephant' in history of group actions

Published on 03 December 2020. By Simon Hart, Partner

BHP successfully applies to strike out 200,000 claims as an abuse of process. Had the judge not struck the claims out, he would have stayed proceedings on jurisdictional grounds under Article 34 and the doctrine of forum non conveniens. (1)

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Video

Financial CrimeCast: Andy McClarron

03 December 2020

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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 - December 2020

Published on 03 December 2020. 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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AMW Estates – Part of HMRC's pleaded case struck out as it had no realistic prospect of success

Published on 02 December 2020. By Alexis Armitage, Associate

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In AMW Estates Ltd v HMRC [2020] UKFTT 410 (TC), the First-tier Tribunal (FTT) struck out part of HMRC's amended Statement of Case (SoC) alleging that a taxpayer had actual or constructive knowledge of its supplier's fraud as it had no realistic prospect of success.

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Blog

The risk of cyber threats to sports organisations (and key steps to reduce exposure)

Published on 01 December 2020. By Jon Bartley, Partner and Stuart Harris, Associate and Joseph Akwaboa, Associate

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Manchester United FC's recent cyber-attack came just weeks after an article we wrote for LawInSport on the topic.

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Publication

What if the CEO asks me about… the latest online customer solutions?

Published on 01 December 2020. By Simon Edwards, Partner and Paul Joukador, Partner

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Nine months of extreme disruption has accelerated retail brands' need to maximise their online shopping experience. With Covid-19 restrictions here to stay for the foreseeable future, and the future purpose of the physical store being re-examined, there is no doubt that online will continue to be a key consumer interface.

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Blog

Cyber_Bytes - Issue 26

Published on 01 December 2020. By Richard Breavington, Partner and Rachel Ford, 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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Blog

Can an appeal court order repayment after it has reversed the relevant order?

Published on 30 November 2020. By Fred Kuchlin, Associate and Parham Kouchikali, Partner

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An appellate court has an inherent power to restore money paid or property transferred under an order which it has reversed. And not all contractual provisions are susceptible to being waived by election. These are the two key takeaways from the Privy Council's judgment in Delta Petroleum (Caribbean) Ltd v British Virgin Islands Electricity Corporation [2020] UKPC 23.

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Publication

General Liability newsletter – November 2020

30 November 2020

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Welcome to the latest edition of our general liability newsletter, rounding up some of the key cases from the last few months.

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Publication

Data and the trust barometer – the new frontline of retail

Published on 30 November 2020. By Oliver Bray, Senior Partner and Karen Hendy, Head of Corporate

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The inventor of the world wide web has a startup. Sir Tim Berners Lee's company Inrupt has launched Solid, a platform for giving consumers control over their data. Solid keeps user data in a secure locker, or pod, and access can be granted or revoked as needed.

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Blog

Build Back Greener? Environmental policies post COVID-19

Published on 27 November 2020. By Sarah Herniman, Trainee Solicitor

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Since the outbreak of the coronavirus and the difficult year that has ensued, many have pointed to the environment as a potential silver lining.

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Publication

The Week That Was - 27th November 2020

Published on 27 November 2020. By Ben Goodier, Partner and Helen Thomas, Senior 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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Video

Financial CrimeCast: Amanda Pinto QC

Published on 26 November 2020. 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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Blog

Tiers for [GDPR] fears

Published on 26 November 2020. By Jon Bartley, Partner and Harvey Briggs, Trainee Solicitor

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Beware collecting employee data amid lockdowns and changing working patterns

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Podcast

The insurance of terrorism risks

26 November 2020

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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 Julian Enoizi, CEO of Pool Re, and we will be looking at terrorism insurance.

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Publication

V@ update - November 2020

Published on 26 November 2020. By Adam Craggs, Partner and Rebekka Sandwell, Associate

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Welcome to the November 2020 edition of RPC's V@, an update on developments in the VAT world that may impact your business.

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Publication

Know where you stand

Published on 25 November 2020. By Ciara Cullen, Partner and Ben Mark, Partner

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

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Blog

European Parliament votes on plant-based food labels

Published on 25 November 2020. By Ciara Cullen, Partner and Sophie Tuson, Associate

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On 23 October 2020, the European Parliament voted on proposed amendments to the Common Agricultural Policy (CAP) which would affect how plant-based products can be labelled in the EU.

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Blog

Osborne: Tribunal takes a dive into allowable expenditure

Published on 25 November 2020. By Harry Smith, Senior Associate

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In Robert John Osborne v HMRC [2020] UKFTT 373 (TC), the First-tier Tribunal (FTT) held that expenditure on fitness training was allowed because it was wholly and exclusively incurred for the purpose of the taxpayer's occupation as a saturation diver.

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Publication

Customs and excise quarterly - November 2020

24 November 2020

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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.

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Podcast

Taxing Matters: An interview with the President of the First-tier Tribunal

23 November 2020

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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!

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Blog

Japan-UK free trade agreement and Japan Inc M&A

Published on 23 November 2020. By Nigel Collins, Partner, Head of Japan Desk

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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.

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RPC Bites #21 – burgers, Brexit and bans for online ads

Published on 20 November 2020. 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

CMA launches Investigation into green claims

Published on 20 November 2020. By Sophie Tuson, Associate and Ciara Cullen, Partner

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The CMA, the UK's consumer watchdog, has launched an investigation into environmental claims made by businesses to promote their products.

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National Security and Investment Bill – Headline Points

Published on 20 November 2020. By Neil Brown, Partner

This blog summarises the key headlines from the new National Security and Investment Bill.

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Blog

More is more when giving a notice of claim under an SPA

Published on 19 November 2020. By Emma Griffiths, Senior Associate and Geraldine Elliott, Global Head of Commercial Disputes

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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).

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Publication

Sports Ticker (19th Nov 2020) - COVID-19 Vaccine abuse, Amazon Prime, Payperview scheme

Published on 19 November 2020. 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

Cheshire Centre – HMRC ordered to pay taxpayer's costs due to its unreasonable behaviour

Published on 18 November 2020. By Constantine Christofi, Senior Associate

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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.

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Podcast

A look at drone insurance

17 November 2020

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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 Antton Peña, Founder of Flock, and we will be looking at the insurance of drones.

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Blog

The Nocebo Effect: study into statins signals a timely warning

Published on 17 November 2020. By Dorothy Flower, Partner and Peter Rudd-Clarke, Legal Director

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New study into statins highlights issue of the Nocebo Effect with implications for manufacturers, insurers and society

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HMRC issues nudge letters targeting residence and domicile

Published on 16 November 2020. By Harry Smith, Senior Associate and Adam Craggs, Partner

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In an extension of its 'nudge' letters campaign, HMRC is writing to wealthy taxpayers encouraging them to bring their tax affairs into line.

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Publication

A guide to buying and selling English residential property

16 November 2020

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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.

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The Week That Was - 13 November 2020

Published on 13 November 2020. By Ben Goodier, Partner and Helen Thomas, Senior 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

When is an Application to Court an Abuse of Process?

Published on 12 November 2020. By Lucy Baughan, Associate and Dan Wyatt, Partner

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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.

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Belloul – Ignorance of the law was a 'reasonable excuse' 

Published on 11 November 2020. By Alexis Armitage, Associate

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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).

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