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The Supreme Court hands down judgment in Lloyd v Google
In a keenly anticipated judgment that has significant ramifications for UK data protection, the Supreme Court has today overturned the Court of Appeal's decision in Lloyd v Google and restored the original order made by the High Court, refusing the claimant's application for permission to serve proceedings on Google outside the jurisdiction.
Read moreFashion on the Block – taxpayer successful with substance over form argument
Erroneous EIS form submitted, SEIS1 required in its place; HMRC alerted to the mistake and told to allow rectification.
Read moreSports Ticker (9 November 2021) - Valve's NFT ban, new IPL teams and FaZe Clan going public
During a fortnight which has seen England shine in the T20 World Cup and Glover Teixeira become the oldest first-time champion in UFC history, the Ticker's 50th edition features Valve's ban on NFTs and cryptocurrencies, FaZe Clan's public merger announcement and news of two new teams joining the IPL. We also look at former rugby league players' legal action against the RFL and whether it is the end of the road for the iconic FIFA, EA Sports partnership.
Read moreCorporate Crime Reform: A comparative guide
In a much anticipated follow up to our previous episode on the Law Commission's consultation on the law of corporate crime in the UK, we are delighted to be joined by Dr Robin Lööf to dive a little deeper into the key issues at the heart of this important topic.
Read moreSpotlight on Private Wealth - November 2021
Welcome to Spotlight on Private Wealth. This update is designed to keep you up to speed with developments in the private wealth world. In this edition we explore everything from Royal wills to cryptocurrency.
Read moreHMRC issues 'nudge' letters to recipients of foreign investment income
HMRC is targeting taxpayers who received foreign investment income in 2019/20, and who, HMRC believes, claimed foreign tax credit relief incorrectly, or at the wrong rates. HMRC has issued 'nudge' letters to taxpayers encouraging them to reconsider their tax position.
Read moreThe Week That Was - 5 November 2021
Welcome to The Week That Was, a round-up of key events in the construction sector over the last seven days.
Read morePure Legal interest only mortgage claim struck out
A claim brought by Pure Legal, who entered administration this week, has been struck out on limitation grounds in a further blow to claims for the alleged mis-selling of interest only mortgages.
Read moreCourt of Appeal holds that uncontroverted expert evidence can be rejected
The Court of Appeal has held that there is no rule that an uncontroverted expert report which complies with CPR PD 35 cannot be impugned in submissions and ultimately rejected by the judge.
Read moreNew guidance on Machine Learning – plenty for humans to learn too
A triumvirate of healthcare regulators has published ten guiding principles (the Principles) concerning the development of Good Machine Learning Practice (GMLP). The Principles shed light on the risks posed by artificial intelligence (AI) products that depend on machine learning. Humans should take note.
Read moreTax Bites - November 2021
Welcome to the latest edition of RPC's Tax Bites - providing monthly bite-sized updates from the tax world.
Read moreRPC Bites #39 – Alpro in hot water over environmental claims, the ASA reports on social media alcohol ads and Tesco introduces checkout-less stores
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 moreRegulatory Initiative Grid sets out multi-regulator pipeline of planned/ongoing regulatory initiatives in the financial services market
At the beginning of the week, a number of UK regulators published this year's version of the 'Regulatory Initiatives Grid' which aims to provide a combined pipeline from a number of regulators on ongoing and planned regulatory initiatives affecting the financial services market. Regulators involved include, amongst others, the Financial Conduct Authority, Prudential Regulation Authority, Payments Systems Regulator and Information Commissioners Office.
Read moreRegulatory Initiative Grid sets out multi-regulator pipeline of planned/ongoing regulatory initiatives in the financial services market
At the beginning of the week, a number of UK regulators published this year's version of the 'Regulatory Initiatives Grid' which aims to provide a combined pipeline from a number of regulators on ongoing and planned regulatory initiatives affecting the financial services market. Regulators involved include, amongst others, the Financial Conduct Authority, Prudential Regulation Authority, Payments Systems Regulator and Information Commissioners Office.
Read moreGC Field & Sons Ltd – SDLT discovery assessments held to be invalid
Discovery underlying discovery assessment for SDLT planning valid despite change of underlying reasoning, but taxpayer not negligent so appeal upheld.
Read moreThe Titanic: a tale of insurance (a podcast with Paul Miller)
Welcome to Insurance Covered. In this episode our guest is Paul Miller, Senior Consultant at HFG Insurance Recruitment, and we will be discussing the sinking of the Titanic from an insurance perspective.
Read moreWhen does an arbitration clause become binding? A reminder from the English High Court in Markel Bermuda Limited v Caesars Entertainment Inc
Parties can agree and become bound by an arbitration clause in advance of the finalisation of the remainder of a contract; a recent case in the English High Court concerning an insurance policy has served as a salient reminder. The judgement also includes a thorough walk through of the law as to when an insurance policy comes into existence (Hint: it is not necessarily when the final policy wording is provided to the Insured and/or its broker).
Read moreAre procedural and administrative errors driving claims?
The PI insurance market has continued to harden in 2021, with most firms seeing premium increases in their 2021 renewals. As we come out of a highly disruptive period off the back of the pandemic and adjust to a new way of working, the solicitors PI market is likely to continue to see claims arising in areas such as cyber-related incidents, residential conveyancing, commercial property, wills and probate, and lost litigation. In this article we look at a common thread in many of these types of claim: procedural and administrative errors.
Read moreLawyers Covered - July 2021
Welcome to the latest edition of our Lawyers Liability & Regulatory Update, in which we look back over the last month at key developments affecting lawyers and the professional risks they face.
Read moreLawyers Covered - October 2021
Welcome to the latest edition of our Lawyers Liability & Regulatory Update, in which we look back over the last month at key developments affecting lawyers and the professional risks they face.
Read moreThe Week That Was - 29 October 2021
Welcome to The Week That Was, a round-up of key events in the construction sector over the last seven days.
Read moreStating the not-so-obvious: the importance of highlighting onerous standard contract terms and the perils of e-signing (Blu-Sky Solutions Limited v Be Caring Limited)
The importance of the duty to "fairly and reasonably" draw any particularly onerous clauses in standard conditions to the attention of customers has been highlighted by the High Court in Blu-Sky Solutions Limited v Be Caring Limited, where a party did not review standard terms when e-signing a contract.
Read moreHigh Court finds agency relationship and 'control' for purposes of disclosure where third party not authorised to sign contract for principal
In Quartz Assets LLC and another v Kestrel Coal Midco Pty Ltd [2021] EWHC 2675 (Comm), the High Court held that a third party authorised to conduct contractual negotiations on behalf of the Defendant, but not sign the contract, was acting as an agent, and that relevant documents which it had created were therefore in the Defendant's control and ought to be disclosed. The decision emphasises that the courts will consider substance over form when determining whether an agency relationship exists, and constitutes a reminder of the definition of 'control' for the purposes of disclosure.
Read moreV@ Update – October 2021
Welcome to the October 2021 edition of RPC's V@, an update which provides analysis and news from the VAT world relevant to your business.
Read moreChoose your words wisely: waiving privilege in witness evidence
In a cautionary tale for litigators, the High Court has ordered disclosure of privileged notes of a conversation after a witness referred to the conversation in his witness statement.(1)
Read moreBuy Now Pay Later: What's coming down the line?
As part of a series of RPC events held during London Tech Week, Whitney Simpson, Senior Associate in the RPC Corporate team hosted a breakout discussion alongside Jourdain Tambo, Regulatory Director at the Compliance Company and Rolf Merchant, Head of Public Affairs at Innovate Finance to discuss the rise of Buy Now Pay Later and upcoming what is in store for that market.
Read moreBuy Now Pay Later: What's coming down the line?
As part of a series of RPC events held during London Tech Week, Whitney Simpson, Senior Associate in the RPC Corporate team hosted a breakout discussion alongside Jourdain Tambo, Regulatory Director at the Compliance Company and Rolf Merchant, Head of Public Affairs at Innovate Finance to discuss the rise of Buy Now Pay Later and upcoming what is in store for that market.
Read moreThe World Bank
In this episode, Jamieson Smith, Chief Suspension and Debarment Officer at the World Bank, joins Alice Kemp and Alex Haines, Barrister at Outer Temple Chambers, to discuss how this giant of international finance is fighting against the cancer of corruption in its mission to work in every major area of development.
Read moreThe Global Fund
In this episode, Patricia Diaz Dennis, the Sanctions Panel Chair, and Philippe Dewilde, Senior Legal Counsel at the Global Fund, join Robert Waterson and Alice Kemp to discuss how this giant of international finance is fighting against the cancer of corruption in its mission to defeat HIV, TB and malaria and ensure a healthier, safer, more equitable future for all.
Read moreThe Inter-American Development Bank
In this episode, Juan Ronderos, the Sanctions Officer, and Samir Fahoum, the Principal Integrity Officer, at the Inter-American Development Bank join Alice Kemp and Alex Haines, Barrister at Outer Temple Chambers, to discuss how this giant of international finance is fighting against the cancer of corruption in its mission to improve lives in Latin America and the Caribbean.
Read moreThe European Bank for Reconstruction & Development
In this episode, Paul Kearney, Chief Counsel and Enforcement Commissioner, and Rohan Schaap, the Director of Investigations, at the European Bank for Reconstruction & Development, join Alice Kemp and Alex Haines, Barrister at Outer Temple Chambers, to discuss how this giant of international finance is fighting against the cancer of corruption in its mission to foster the transition towards open market-oriented economies and to promote private and entrepreneurial initiative.
Read moreThe New Development Bank
In this episode, Dr Srinivas Yanamandra, Chief of Compliance at the New Development Bank, joins Alice Kemp and John McKendrick QC, of Outer Temple Chamber, to discuss how this giant of international finance is fighting against the cancer of corruption in its mission to support infrastructure and sustainable development efforts in BRICS and other underserved, emerging economies for faster development through innovation and cutting-edge technology.
Read moreThe Caribbean Development Bank
In this episode, Dr Toussant Boyce, Head of the Office of Integrity, Compliance and Accountability at the Caribbean Development Bank, joins Robert Waterson and Alice Kemp to discuss how this giant of international finance is fighting against the cancer of corruption in its mission to reduce poverty and transform lives through sustainable, resilient and inclusive development.
Read moreThe Asian Infrastructure Investment Bank
In this episode, Jean-Marc Lafreniere, Head of the Integrity Function, and Hamid Sharif, Managing Director, at the Asian Infrastructure Investment Bank, join Robert Waterson and Alice Kemp to discuss how this giant of international finance is fighting against the cancer of corruption in its mission to build green infrastructure with sustainability, innovation and connectivity at its core.
Read moreThe European Investment Bank
In this episode, Dominik Adamski, Head of the Fraud Detection Unit, and Mirela Lascu, a member of the Inspectorate General, at the European Investment Bank join Robert Waterson and Alice Kemp to discuss how this giant of international finance is fighting against the cancer of corruption in its mission to back the European Green Deal and make Europe carbon-neutral.
Read moreThe Nordic Investment Bank
In this episode, Mark Butler, Chief Compliance Officer at the Nordic Investment Bank, joins Alice Kemp and Alex Haines, Barrister at Outer Temple Chambers, to discuss how this giant of international finance is fighting against the cancer of corruption in its mission to finance projects that improve productivity and benefit the environment of the Nordic and Baltic countries.
Read moreHMRC targets enablers of tax evasion
HMRC and the OECD are looking to tackle the rise of the professional enabler of tax evasion, but what is an enabler? And what does that mean for professionals?
Read moreNavigating your career: In conversation with Jack Bonehill
In this episode, we are delighted to be joined by fellow tax podcast host Jack Bonehill, the man behind the fantastic Tax Professionals Podcast series.
Read moreThe Week That Was - 22 October 2021
Welcome to The Week That Was, a round-up of key events in the construction sector over the last seven days.
Read moreInvestigation and Disciplinary Action: Law and Practice in Hong Kong
Where an employer suspects its employee(s) has committed an act of misconduct, an employer should take reasonable steps to find out what has happened. The earlier an employer learns about the misconduct, the better. A proper investigation into the issue may give the employer a fighting chance of resolving it, addressing it and, even if it doesn't, might at least give the employer a defence to a future lawsuit.
Read moreHMRC Target Cryptocurrency Investors
HMRC has announced it will launch a new ‘nudge letter’ campaign that will target UK taxpayers who may have failed to pay tax due in respect of their cryptoassets.
Read moreSports Ticker (21 October 2021) - A women’s B&I Lions team, UKGC warning on Sorare, and the latest tech innovations
In a fortnight which has seen UEFA hand England a one-match Wembley Stadium ban for Euro 2020 final crowd trouble, Rory McIlroy dazzle at The CJ Cup and 18 EPL clubs vote to temporarily block certain related party transactions whilst considering future regulations on the issue, we feature the potential for a women's British and Irish Lions team, Google's new partnership with the NBA plus key developments at the interface of sports and technology.
Read moreAccess all areas? Privilege, the loss of confidentiality and a missed opportunity
Privilege is not necessarily lost when an opposing party has had access to that privileged material. The purpose and context of the access will lie at the heart of the court's decision in the event that a claim to privilege is disputed: ConocoPhillips Co v Chrysaor E&P Ltd [2021](1).
Read moreRPC Insurtech in brief - November 2021
Welcome to the November edition from RPC of Insurtech in brief, providing you with a handful of snappy monthly updates from the industry.
Read moreRPC Insurtech in brief - October 2021
Welcome to the October edition from RPC of Insurtech in brief, providing you with a handful of snappy monthly updates from the industry.
Read moreVermilion Holdings – Court of Session confirms that the grant of a share option by an employer was not an employment related securities option
In Vermilion Holdings Ltd v HMRC [2021] CSIH 45, the Court of Session overturned the decision of the Upper Tribunal (UT) and confirmed that an option granted by a company as part of a refinancing exercise was not an employment related securities option, for the purposes of section 471, Income Tax (Earnings and Pensions) Act 2003 (ITEPA).
Read moreWelcome to the age of the virtual influencer
Miquela de Sousa, aka Lil Miquela, is a 19-year old musician and model (having worked with the likes of Prada and Calvin Klein) and currently boasts an impressive 3 million Instagram followers. In 2018, The Times listed Lil Miquela as one of the 'Most Influential People on the Internet.' On the face of it, her profile reads like a dream for any brand looking to engage an influencer for marketing purposes. However, Lil Miquela is not actually real. Lil Miquela was one of the first of new online personalities that are completely controllable virtual influencers (complete with realistic characteristics features and personalities).
Read moreFOS proposals to clear the back-log - attractive or not?
The Financial Ombudsman Service (FOS) has proposed a temporary approach to the classification of certain complaints in an attempt to alleviate their complaints backlog exacerbated during the COVID-19 pandemic. The approach could see firms looking to pro-actively resolve complaints before a defined cut off date before FOS reaches a decision so that the complaint is recorded separately and not as a "change in outcome" (i.e. where a complaint has been rejected by a business and upheld by FOS). The consultation was open for a short two-week period between 4 and 18 October 2021.
Read moreCarve-out deals: Preparation for separation
The value of UK carve-out deals is on the rise. Deal value increased by 182% to £30.8bn for the tax year 2020-21. Participants should be aware of the complex issues involved.
Read moreHo v Adelekun [2021]: Supreme Court decision on QOCS spells bad news for defendants and insurers
META DESCRIPTION Think Search Engine Optimisation (SEO). Summarise your blog in 160 characters. Search engines such as Google, Yahoo, and Bing use the meta description as the search results description for that page. A review of the Supreme Court decision of Ho v Adelekun and the impact on QOCS and costs recovery for defendants and insurers.
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