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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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Blog

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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Blog

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, Partner

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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 IP and Technology 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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Blog

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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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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Blog

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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Publication

Hong Kong courts keeping calm and carrying on

Published on 11 November 2020. By Carmel Green, Partner and Antony Sassi, Managing Partner, Asia

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Publication

Sports Ticker (9th Nov 2020) - CAP consultations, UEFA prize money and British cycling

Published on 10 November 2020. By Jeremy Drew, Head of IP and Technology 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. 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.

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Podcast

Top COP9 tips in the era of furlough fraud

10 November 2020

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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.

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Blog

RPC Bites #20

Published on 06 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

SMCR: an effective deterrent?

Published on 05 November 2020. By Shauna Giddens, Associate

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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.

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Blog

Cyber_Bytes - Issue 25

Published on 05 November 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

To MAE or not to MAE? Commercial Court hands down preliminary issues judgment in first Covid-19 Material Adverse Effect case

Published on 05 November 2020. By Jodie Gittins, Associate and Jake Hardy, Partner

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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.

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Blog

Is the current law on corporate criminal liability about to get more teeth?

05 November 2020

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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.

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Publication

Tax Bites - November 2020

Published on 05 November 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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Blog

LIBOR: Litigation risks in the endgame?

Published on 04 November 2020. By Simon Hart, Partner and Daniel Hemming, Partner

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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.

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Blog

Jurisdiction and the Rule of Law

Published on 04 November 2020. By Adam Craggs, Partner and Robert Waterson, Partner and Constantine Christofi, Senior Associate

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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'.

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Blog

Neat infringement claim leaves whiskey competitor’s trade mark on the rocks

Published on 02 November 2020. By Ciara Cullen, Partner and Ben Harris, Associate

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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.

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Blog

Neat infringement claim leaves whiskey competitor’s trade mark on the rocks

Published on 02 November 2020. By Ciara Cullen, Partner and Ben Harris, Associate

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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.

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Snapshot

Snapshots Autumn 2020

Published on 02 November 2020. By Oliver Bray, Senior Partner and David Cran, Partner

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A roundup of key legal developments for the modern commercial lawyer.

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Blog

10 tips for preparing a Section 172 Statement

Published on 02 November 2020. By Emily McGregor, Senior Associate

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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.

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Snapshot

Damages for distress for failing to verify personal data

Published on 02 November 2020. By Oliver Bray, Senior Partner

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Snapshot

Schrems II where next for data transfers

Published on 02 November 2020. By Oliver Bray, Senior Partner

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Snapshot

Contractual interpretation: the dangers of inconsistency between formulae and worked examples

Published on 02 November 2020. By David Cran, Partner

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Altera Voyageur Production Limited v Premier Oil E&P UK Ltd [2020] EWHC 1891 (Comm)

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Restrictive covenants: restraint of trade and bespoke contracts

Published on 02 November 2020. By David Cran, Partner

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Quantum Advisory Ltd v Quantum Actuarial LLP [2020] EWHC 1072 (Comm)

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Snapshot

ICO publishes guidance on AI decision making

Published on 02 November 2020. By Oliver Bray, Senior Partner

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How can companies comply with data regulation when using AI to make decisions affecting individuals?

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Good faith: relational contracts and the implied duty of good faith

Published on 02 November 2020. By David Cran, Partner

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Essex County Council v UBB Waste (Essex) Limited [2020] EWHC 1581 (TCC)

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Copyright: Online platform operators’ liability for users illegally uploading copyright material

Published on 02 November 2020. By David Cran, Partner

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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

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EU Commission looks to new SCCs by the end of 2020

Published on 02 November 2020. By Oliver Bray, Senior Partner

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The EECC, the ePD and the GDPR – a complex interplay creating a breach notification nightmare for providers of communications services

Published on 02 November 2020. By Oliver Bray, Senior Partner

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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?

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Snapshot

H&M hit with €35.3m fine for GDPR employee breach

Published on 02 November 2020. By Oliver Bray, Senior Partner

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How did H&M’s internal data collection processes land it with the second largest fine in data breach history?

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Snapshot

DMA issues “Seven-Step Ad Tech Guide” in a bid to restore trust in online advertising

Published on 02 November 2020. By Oliver Bray, Senior Partner

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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?

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EU social media targeting guidelines – call for feedback

Published on 02 November 2020. By Oliver Bray, Senior Partner

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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?

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Snapshot

P&G: verification requirements in comparative advertising campaigns

Published on 02 November 2020. By Oliver Bray, Senior Partner

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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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Snapshot

Audiovisual Media Services Directive – European Commission adopts guidelines on video-sharing platforms and the promotion of European works

Published on 02 November 2020. By Oliver Bray, Senior Partner

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What can be learned from the European Commission’s new guidelines on the Audiovisual Media Services Directive (AVMSD)?

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Snapshot

The ASA’s new UK Scam Alert System

Published on 02 November 2020. By Oliver Bray, Senior Partner

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What is the latest tool in the ASA’s technology toolbox to combat misleading advertising online?

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Sky UK: clarity over upfront costs and different fees charged to different groups

Published on 02 November 2020. By Oliver Bray, Senior Partner

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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)?

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ICO publishes contact tracing guidance

Published on 02 November 2020. By David Cran, Partner

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Playrix: gameplay footage must be representative of the gaming experience

Published on 02 November 2020. By Oliver Bray, Senior Partner

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When advertising a game, can you use gameplay footage which does not actually feature in the game, or only features to a limited degree?

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Wish.com: sexually explicit in-app ads deemed offensive and inappropriately targeted

Published on 02 November 2020. By Oliver Bray, Senior Partner

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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?

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What were the CMA’s key findings in its final report on online platforms and digital advertising?

Published on 02 November 2020. By Oliver Bray, Senior Partner

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What can be learned from the European Commission’s new guidelines on the Audiovisual Media Services Directive (AVMSD)?

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