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Racing Partnership Limited v Done Brothers
Can information that derives from a public sports event be subject to an obligation of confidentiality to the event organiser?
Read moreGaia Ventures Limited v Abbeygate Helical (Leisure Plaza) Limited [2019] EWCA Civ 823
What constitutes “reasonable endeavours”?
Read moreCliff: Tax tribunal considers the meaning of ‘deliberate’
In Cliff v HMRC [2019] UKFTT 564, the First-tier Tribunal (FTT) has held that the taxpayer had 'deliberately' submitted an inaccurate return to HMRC.
Read moreQueen's speech spells out major environmental changes for retailers
The recent Queen’s speech laid out major environmental regulatory changes including plans, for the first time, to enshrine environmental policies in law. A new regulator will also be set up to police environmental standards. At a more granular level, retailers will be impacted by the government's plans for a major extension of the carrier bag charge, among other proposed changes.
Read moreSheffield United, or divided? Implying duties of good faith
The High Court has held that the duty to act with good faith should not be implied into an agreement between the owners of Sheffield United FC.
Read moreGeneral liability newsletter - October 2019
Welcome to the October edition of our general liability newsletter. This month looks at recent cases involving; fraud, privilege, covert surveillance, non-party access and legal costs.
Read moreWhen is opinion evidence admissible?
To be prima facie admissible in court, opinion evidence must be relevant and prepared by someone who would be qualified to give expert evidence. Only evidence which falls within CPR 35 will be subject to the attendant restrictions on admissibility contained in that rule (Gregory v Moore).
Read moreTravelers Insurance Company Ltd (Appellant) v XYZ (Respondents) [2019] UKSC 48
The Supreme Court has reviewed the principles concerning third-party costs orders and ruled that an insurer was not liable for uninsured claimants' costs.
Read moreVAT update October 2019
In this month’s update we report on (1) how businesses who have paid too much VAT, as a result of an error in the TOMS, can correct it; (2) delays to the introduction of the domestic VAT reverse charge on construction services; and (3) the OTS’s update on its VAT review. We also comment on three recent cases relating to (1) whether a charity’s supply of educational services was for “remuneration”; (2) salary sacrifice arrangements and their effectiveness; and (3) whether an assessment was made to “best judgement”.
Read moreEmerging Risks: crypto-assets under international and domestic regulatory scrutiny
The latest in our emerging risks series of blogs discusses the long-running saga of cryptocurrency regulation. At an international level, the Financial Stability Board has been looking at the regulation of stablecoin. On the domestic front, the Financial Conduct Authority has published a consultation paper regarding the recovery of their costs for supervising cryptoasset businesses.
Read morePertemps – Upper Tribunal provides guidance on salary sacrifice arrangements
In HMRC v Pertemps Ltd [2019] UKUT 234 (TCC), the Upper Tribunal (UT) has provided helpful guidance on salary sacrifice arrangements and their effectiveness.
Read moreLiverpool FC fail to register 'LIVERPOOL' trade mark alone
Liverpool FC has failed to register a trade mark for 'LIVERPOOL' at the UKIPO on the basis of the city's "geographical significance".
Read moreWorld freezing orders: recent dissipations and reasonable delays
Delay is not fatal to the continuation of a world freezing order and an applicant need not adduce evidence of recent dissipations (1) PJSC National Bank Trust v Boris Mints [2019] EWHC 2061 (2) Holyoake v Candy [2017] EWCA Civ 92
Read moreSporting compromise – tips for settling sports disputes
Some practical tips for sports clubs when settling disputes – with a focus on those issues that regularly arise in a sporting context.
Read morePotter – Tribunal considers the meaning of "trading company" in the context of entrepreneurs' relief
In Jacqueline Potter and Neil Potter v HMRC [2019] UKFTT 0554 (TC), the First-tier Tribunal (FTT) has confirmed that the owners of a company were entitled to entrepreneurs relief (ER) as the activities of the company amounted to trading.
Read moreChallenging extensions of time to serve writs on defendants in Hong Kong
In another recent high profile judgment, the High Court of Hong Kong has (in effect) sent out an important warning to plaintiffs who apply to the court for an extension of time in which to serve their writ on a defendant. On making such applications, plaintiffs must be very careful to discharge their continuing and important duty to be full and frank with the court – in particular, in the evidence filed in support of such applications, plaintiffs must specifically and clearly confirm the position regarding the limitation periods for different claims in the writ and whether any claim is time barred.
Read moreTaking it personally – retailers using hyper-personalisation to target consumers in the digital age
In a modern day society widely dubbed as 'The Digital Age', corporations must compete like never before to capture a fluid market seeking instant gratification.
Read morePrivilege Absolute: documents remain privileged forever, unless privilege is waived
The Court of Appeal has taken a robust stance against an attempt to retrospectively redraw the boundaries of legal professional privilege in the recent decision of Addlesee and others v Dentons Europe LLP1.
Read moreRents, Returns and Turnover in the Age of Online Retail
News has surfaced recently that H&M has approached some of its landlords with a view to agreeing bespoke turnover rent arrangements for new leases and for lease renewals. The arrangements take the form of "total occupational deals" as they propose offering landlords a single sum as a proportion of turnover for each store to cover service charge, rent and business rates.
Read moreNo Deal Brexit – implications for data and privacy law compliance
The Brexit rollercoaster ride continues. At the time of writing, the UK and EU have just announced the agreement of a new withdrawal deal but there are serious doubts about whether it will be backed by Parliament. Despite the requirements of the Benn Act, the risk of the UK leaving the EU without a deal continues to be a concern.
Read moreActuarial monitoring scheme announced
The Institute and Faculty of Actuaries (IFoA) has launched a new monitoring scheme, designed to improve the effectiveness of actuarial regulation, as well as make wide-spread improvements across the profession. The Actuarial Monitoring Scheme was created following a consultation by the IFoA.
Read moreLeeds Cricket Football & Athletic Co Ltd – business with attached goodwill disposed of
In The Leeds Cricket Football & Athletic Company Ltd v HMRC [2019] UKFTT 0568 (TC), the First-tier Tribunal (FTT) has held that the freehold in a cricket ground involved the disposal of a business with attached goodwill and was not simply a disposal of land with attached income streams.
Read moreASA rejects complaint that HFSS ad was directly aimed at school children - Cadbury
When will an ad which markets HFSS products be considered to be directly aimed at pre-school or primary school children?
Read moreAvatar Alert! ASA uses child avatars to tackle irresponsible ads targeted at children
The ASA is proactively using avatars (which mimic child-like behaviour) to identify when age-restricted ads (gambling, alcohol, HFSS etc) are being irresponsibly targeted at children. The introduction of this new technology has already had an impact on ad monitoring and enforcement.
Read moreEquine law - not just horsing around
Equine law as a practice area has become increasingly prominent, with a growing number of legal issues requiring firms to skill-up; but is there a clear definition of what 'equine law' is?
Read moreCorporate governance for large private companies
For financial years beginning on or after 1 January 2019, large private companies will need to adhere to the requirements contained in a new corporate governance code published by the Financial Reporting Council. The introduction of the new code followed multiple scandals which revealed poor corporate practices and neglect of stakeholders' interests. As a result, the code seeks to rebuild confidence and trust in these large private companies.
Read moreTortious claims against third party may trigger anti-suit injunction
A party's attempt to circumvent a jurisdiction clause by bringing tortious claims against a third party has been thwarted by the High Court. In granting an anti-suit injunction, the court explored the substance of the claims and found them to be "vexatious and oppressive", designed simply to evade the exclusive jurisdiction clause.
Read moreRegulatory update - October 2019
Welcome to the October edition of our monthly Regulatory update, which aims to pull together key developments from across the various UK regulators – and help you to navigate the regulatory maze.
Read moreJJ Management: No need to stand on formalities
It would appear from the decision of the High Court in R (oao JJ Management LLP and Ors) v HMRC [2019] EWHC 2006 (Admin), that HMRC can conduct informal enquiries outside of section 9A, Taxes Management 1970 (TMA).
Read moreTax update October 2019
In this month’s update we report on (1) the independent review of the disguised remuneration loan charge; (2) HMRC’s guidance on preparing for the off-payroll working changes which come into effect from April 2020; and (3) HMRC’s updated guidance on the tax registration of non-resident companies. We also comment on three recent cases relating to (1) an application for final and partial closure notices; (2) the validity of an enquiry; and (3) pre-entry loss rules.
Read moreRialas – Transfer of assets abroad provisions did not apply
In Rialas v HMRC [2019] UKFTT 520, the First-tier Tribunal (FTT) has found that the transfer of assets abroad (TOAA) provisions, originally contained in section 739 et seq, Income and Corporation Taxes Act 1988 (ICTA) did not apply.
Read moreHealth and safety update September 2019
Welcome to our September 2019 health and safety update where we look at the health and safety stories that have recently hit the headlines as well as the latest fines and sentences that have been handed down.
Read moreSubjective expectation versus objective intention; when will a term be implied into a contract?
The High Court has implied a term into a contract for the sale of Peruvian Government Global Depository Notes (GDNs) by Lehman Brothers International (Europe), in order to make the contract workable.
Read moreCorporate tax update September 2019
This month’s update reports on the key developments from August 2019. Although this was a relatively quiet month in the corporate tax world, this update includes summaries of an important Upper Tribunal decision on the correct tax treatment of “trail commissions” and a First-tier Tribunal decision on the recovery of pre-incorporation input VAT.
Read moreDraft Finance Bill 2019/20: HMRC’s new insolvency powers
Piercing the corporate veil? Robert Waterson and Constantine Christofi review the draft provisions that will empower HMRC to issue joint liability notices. (This article was originally posted on Tax Journal)
Read moreVAT update September 2019
In this month’s update we report on (1) changes to the reduced rate for energy-saving materials; (2) the VAT rule changes for higher education; and (3) new regulations amending the rules on when VAT adjustments may be made following a change to the price of goods and services. We also comment on three recent cases relating to (1) the refusal of a claim for the repayment of under-recovered input VAT; (2) the repayment of input VAT charged on the acquisition of single farm payment entitlement units; and (3) a notice of security issued with no explanation for the demand.
Read moreQuentin Skinner – shares sold by trust eligible for entrepreneurs' relief
In The Quentin Skinner 2008 Settlement L and others v HMRC [2019] UKFTT 516 (TC), the First-tier Tribunal (FTT) has held that for a trust to qualify for entrepreneurs' relief (ER) on a disposal of shares, it was not necessary for the trust's beneficiary to have had an interest in possession in the shares for the period prescribed in section 169J(4), Taxation of Chargeable Gains Act 1992 (TCGA).
Read moreCopyright in designs: G-Stars in their Eyes
The CJEU has ruled on the requirements for copyright to vest in designs and applied art.
Read moreVisa? Credit card? No - buy now pay later please!
As online customers make their way to checkout, a growing number of retail brands are offering them the "Buy Now and Pay Later (BNPL)" option along with the classic, Visa and Credit Card and PayPal payment options.
Read moreContentious tax: quarterly review (Q3 2019)
In this quarterly review, Adam Craggs and Michelle Sloane consider HMRC’s increasing propensity to seek the production of documents from accountants and other professional advisers, HMRC’s new policy of challenging taxpayers’ loan relationships, and the increase in the number of domicile enquiries launched by HMRC.
Read moreTinkler - Notice of enquiry invalid
In Tinkler v HMRC [2019] EWCA Civ 1392, the Court of Appeal has allowed the taxpayer's appeal and held that HMRC's notice of enquiry under section 9A, Taxes Management Act 1970 (TMA), was invalid.
Read moreCourt orders mediation
The High Court has upheld a tiered dispute resolution clause in accordance with established principles of contractual interpretation. The court ordered a stay of proceedings for mediation, and in support of the mediation also ordered pleadings to be served in advance in order to optimise the prospects of a settlement.
Read moreArbitration or winding up?
In But Ka Chon v Interactive Brokers LLC [2019] HKCA 873, the Hong Kong Court of Appeal upheld a lower court's decision to reject an application to set aside a statutory demand. The appellant had argued (among other things) that an arbitration clause in his agreement with the respondent required their dispute to be referred to arbitration.
Read moreFootball, the beautiful investment game?
Another football season is upon us and we dream of silverware to be won. However, planning for the next transfer window begins almost immediately for those clubs listed on a stock market. There are opportunities to increase their share price through new signings, managers and sponsorship deals.
Read moreEmerging Risks: Equity release products increasing, despite concerns over lack of understanding
Equity release products are becoming an increasingly popular option to home owners looking to release cash, especially with the over 65 population. However despite the increase in use and the encouragement of these products from the Equity Release Council, advisers need to tread with caution to ensure customers are aware of the potential pitfalls.
Read moreMergers and Acquisitions update August 2019
当法律事務所の紛争解決部門の同僚が、最近のある判例につい-C興味深い考察を記し-Cいる https://www.rpc.co.uk/perspectives/commercial-disputes/clarity-clarity-clarity-more-contract-drafting-lessons-from-the-court/。これを読むと、不要になった契約を打ち切る方法を常に考え-Cおくことの重要性があらため-C分かる。
Read moreHigh Court waits for no lawyer
An appeal was recently lost after an application for an oral hearing was made just two days late. Evans v Pinsent Mason LLP [2019] EWHC 2150 (QB) This decision is a timely reminder of the strictness of court deadlines and of the importance of being upfront with the court (and your opponent) which, on this occasion, was unwilling to forgive ambiguity as to whether the deadline had been met.
Read moreSmart & Son - Supreme Court confirms VAT incurred on funds raised for business purpose was recoverable
In HMRC v Frank A Smart & Son [2019] UKSC 39, the Supreme Court has held that a farming company was entitled to repayment of input VAT charged on its acquisition of single farm payment entitlement units which were related to its overall economic activities and future taxable supplies.
Read moreHong Kong insurance regulation update - Regulator Codes of Conduct for Brokers and Agents
With effect from 23 September 2019, the independent Hong Kong Insurance Authority (the IA) will take over regulation of insurance intermediaries from the three existing self-regulatory organisations (the Hong Kong Confederation of Insurance Brokers, the Professional Insurance Brokers Association, and Insurance Agents Registration Board) and administer a new statutory licensing regime.
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