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Contentious tax quarterly review
Rise in alternative dispute resolution Until relatively recently, HMRC imposed strict conditions on the timing of when an application for alternative dispute resolution (ADR) could be made, refusing to consider any application which was made after it had formally set out its position in its ‘statement of case’.
Read moreRPC Bites #30 - Cypriot cheese receives protected status, Colin v Cuthbert continues and finally, clarity on composite food products
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 moreV@ update - April 2021
Welcome to the April 2021 edition of RPC's V@, an update which provides analysis and news from the VAT world relevant to your business.
Read moreWhen can "deliberate concealment" postpone limitation periods?
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.
Read moreNeed for reasonable enquiries upon receipt of potentially confidential information
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).
Read moreBalhousie - sale and leaseback does not constitute disposal of 'entire interest' in property
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.
Read more'Brake-ing' news: public interest defence is available in breach of confidence and privacy claims, even where the information concerned has been unlawfully obtained
This recent High Court case concerns the accessing and sharing of emails, said to be private and confidential emails (the Emails), by the Defendants.
Read moreProduct liability bulletin - April 2021
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.
Read moreEscalating ground rents: CMA takes further action against developers
A look at the recent developments in the leasehold market and the effects on leasehold owners and future purchasers.
Read moreLawyers Covered - April 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 moreSports Ticker (22 April 2021) - Super League, full stadiums and Coin for Respect
Welcome to the latest edition of the RPC Sports Ticker - providing fortnightly bite-size updates from around the sports industry.
Read moreWhat have you been watching during the pandemic?
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?
Read moreThe month that was - March 2021 - Adams v Carey and an update on DB transfers
Welcome to Money Covered, a monthly podcast from RPC aimed at those dealing with complaints, claims and risk management in the financial services sector.
Read moreEmploying workers in Hong Kong
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.
Read moreThe UK's new restructuring plan
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.
Read moreWhen is a complaint a complaint under DISP?
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.
Read moreThe future world of work – a recipe for success
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.
Read moreBennedy's Developments – Tribunal allows taxpayer's appeal against daily penalties for late filing of ATED return
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.
Read moreStay on top of Intellectual Property
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.
Read moreStay on top of Intellectual Property
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.
Read moreIt's Cocoa, Jim, but not as we know it: Court's modern interpretation of underwriters' and brokers' duties #3 - A broker's harsh reality
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.
Read moreThe Trade-off: Reduced juror numbers in criminal trials
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.
Read moreRPC Bites #29 - breaking news: Colin the Caterpillar v Cuthbert the Caterpillar, uncertainty continues for composite products and packaging producers to face extended responsibility
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 moreFire safety – at last, some welcome news for surveyors
We set out below news of a welcome change to the professional indemnity insurance available to surveyors relating to their fire safety work.
Read moreRetail Credit rating downgrades - How to stop a downgrade becoming a default
COVID-19 disruption and resulting lockdown measures have particularly impacted some retailers.
Read moreParental 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?
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.
Read moreA look at LIIBA
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.
Read moreLife sciences roundup
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.
Read moreOutram – Tribunal prevents HMRC from relying on new argument
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.
Read moreTreating customers fairly
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.
Read moreWhat if the CEO asks me about... moving to a turnover rent model?
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.
Read moreSports Ticker (12 April 2021) - British Cycling World Rugby and the Tokyo Olympics
Welcome to the latest edition of the RPC Sports Ticker providing fortnightly bitesize updates from around the sports industry.
Read moreCourt of Appeal upholds copyright infringement decision against digital radio aggregator
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.
Read moreCourt of Appeal upholds copyright infringement decision against digital radio aggregator
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.
Read moreFinancial Crime Time – Your Update from RPC: 2021 Q1
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.
Read moreReimbursement of Maternity Leave Pay Scheme in Hong Kong
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.
Read moreIt's Cocoa, Jim, but not as we know it: Court's modern interpretation of underwriters' and brokers' duties #2 – The underwriters defence
A modern show of the historic defence strategy at its worst, or should that be best? We'll let you decide.
Read moreCyber_Bytes - Issue 31
Welcome to Cyber_Bytes, our bi-weekly round up of key developments in cyber, tech and evolving risks.
Read moreCertainly Uncertain – The Material Uncertainty Clause
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.
Read moreA Lack of List of Issues for Disclosure is not a bar to specific disclosure under the Disclosure Pilot Scheme
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).
Read moreNew measures to eliminate plastic waste
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.
Read moreRPC Insurtech in brief April 2021
Welcome to the April edition from RPC of Insurtech in brief, providing you with a handful of snappy monthly updates from the industry.
Read moreEastern Power Networks – Court of Appeal confirms that HMRC does not need to close its enquiries
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.
Read moreExpert determination of completion accounts and "manifest error"
The courts narrowly interpret what is a "manifest error" in the context of expert determination of completion accounts.
Read moreAdditions to FCA DB Transfer Guidance Published
The FCA have published finalised guidance regarding defined benefit pension transfers. The latest publication amends and adds to the draft published in June 2020.
Read moreThe Common Reporting Standard: An HMRC game changer?
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.
Read moreFinancial CrimeCast: Osama Al Jayousi
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.
Read moreTax Bites - April 2021
Welcome to the latest edition of RPC's Tax Bites - providing monthly bite-sized updates from the tax world.
Read moreRPC Bites #28 - Northern Ireland Protocol breakthrough extended, the future of Easter eggs and an environmentally friendly beer partnership
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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