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Cryptoassets and smart contracts: UK Jurisdiction Taskforce publishes legal statement

What legal status do cryptoassets have under English law? Are smart contracts legally valid and enforceable under English law?
Read moreNo “curate’s egg” approach to terms in a subject to contract document (Court of Appeal)

Farrar v Rylatt [2019] EWCA Civ 1864
Read moreImplied duty of good faith clarified (High Court)

New Balance Athletics, Inc v Liverpool Football Club and Athletic Grounds Ltd [2019] EWHC 2837 (Comm)
Read moreRetail Compass Winter edition 2020

Welcome to the Winter 2020 edition of Retail Compass – our guide to key upcoming legal and policy changes affecting Retail and our thoughts on the need-to-know issues.
Read moreBossing the rules: Your obligations to report concerns

Our lawyers' liability and regulatory team continue their series demystifying the SRA's new Standards and Regulations in this article looking at solicitors' revised reporting obligations under #StaRs Rules 7.7 and 7.8.
Read moreFreezing orders: when will past conduct show a real risk of dissipation?

In Lakatamia Shipping Company Limited v Morimoto, the Court of Appeal overturned a decision to discharge a worldwide freezing order. This case provides helpful guidance as to when a respondent's prior conduct may support a finding that a real risk of dissipation exists. WFO; Dissipation; Su.
Read moreSports Ticker 4 – Epic Games, acquisition of Charlton and tackling mental health

Welcome to the fourth edition of the RPC Sports Ticker - providing fortnightly bite-size updates from the sports industry.
Read moreRegulatory update - January 2020

Welcome to the January edition of our monthly Regulatory Update, which aims to pull together key developments from the past month across the various UK regulators – and help you to navigate the regulatory maze.
Read moreTaylor Pearson – input tax on fees incurred in implementing a tax scheme

In Taylor Pearson (Construction) Limited v HMRC [2019] UKFTT 691 (TC), the First-tier Tribunal (FTT) has held that input tax on fees incurred in implementing a tax scheme, intended to remunerate directors in a tax efficient manner, was deductible.
Read moreBrewBlog: Sober ad campaign leaves brewery with an unwanted hangover.

In response to complaints about an advertisement published by BrewDog Plc the ASA found that the advertisement had breached CAP code (Edition 12) rules 1.3 (Social responsibility) and 4.1 (Harm and offence) and ordered BrewDog not to run the ad again.
Read moreBrewBlog: Sober ad campaign leaves brewery with an unwanted hangover.

In response to complaints about an advertisement published by BrewDog Plc the ASA found that the advertisement had breached CAP code (Edition 12) rules 1.3 (Social responsibility) and 4.1 (Harm and offence) and ordered BrewDog not to run the ad again.
Read moreA new issue for SIPP providers?

Self invested personal pension providers are facing a new type of complaint brought in relation to investments made via investment managers – is this a potential area of risk for SIPPs or is this taking their obligations one step too far?
Read morePart 36 – Stick, Twist…. or Stay?

The case of Allen Campbell v Ministry of Defence [2019] EWHC 2121 (QB) provides useful guidance on the appropriate way to respond to a Part 36 offer when you are unsure of the value of the claim (and therefore the merits of the offer), in order to avoid the costs consequences of late acceptance.
Read moreThe art of regulation: anti-money laundering compliance hits the art market

From today, art businesses will be subject to regulation aimed at cleaning up money laundering in the art world.
Read moreGuaranteed to fail? Oral funding arrangements may be enforceable

Funding arrangements should be in writing, or at least impose a primary obligation on the funder to pay. So said the Court of Appeal in exploring whether an oral arrangement to fund a litigant was an unenforceable guarantee or an enforceable agreement to pay in any event (Deepak Abbhi -and- Richard John Slade (t/a Richard Slade and Company)
Read moreThe risks of peer to peer lending

Insurers are on the watch for a potential increase in claims arising in 2020 from peer to peer lending.
Read moreFCA sees SM&CR as catalyst and opportunity to transform culture in financial services

Its recent 'Dear CEO' letter, the FCA sets out its expectations on firms and Senior Managers in tackling non-financial misconduct. For some time the FCA has emphasised the importance of culture at firms causing financial conduct issues. In this recent letter, the FCA makes clear that non-financial misconduct will be a key focus for its supervision of firms and senior managers.
Read moreAnnual Insurance Review 2020

Hello and welcome to the 2020 edition of RPC’s annual insurance review. Here you will find updates from our experts across a whole range of business classes as well as from around the world. In the articles that follow you will be able to read our take on key issues that have impacted your market in the year gone – and our thoughts on the issues likely to affect you in the year to come.
Read moreTread Bentley when expanding your product offering

The High Court held that luxury car manufacturer Bentley Motors infringed BENTLEY clothing firm's trade marks.
Read moreMarine and shipping

In this chapter of our Annual Insurance Review 2020, we look at the main developments in 2019 and expected issues in 2020 for marine and shipping.
Read moreHiggins – for the purposes of PPR relief "period of ownership" starts on completion

In Desmond Higgins v HMRC [2019] EWCA Civ 1869, the Court of Appeal has held that the date of acquisition of an off-plan property for the purposes of principal private residence relief (PPR) was the date of completion and not the date of exchange of contracts.
Read moreEquitable Life – High Court approves Part VII transfer, and distinguishes Prudential/Rothesay

The High Court has approved a large Part VII transfer by Equitable Life of life assurance and pensions policies, and has easily distinguished the decision in Prudential/Rothesay.
Read moreBossing the Rules: StaRs Rule 1.4: “you do not mislead anyone”

The Solicitors’ Practice Rules 1990 (“SPR”) did not contain any express prohibition on misleading anyone; although, depending on the circumstances, such conduct was likely to have contravened the basic principles. Like today’s principles, these required solicitors not to do anything in the course of practising as a solicitor (or permit anyone to do anything on their behalf) which compromises or impairs (or is likely to compromise or impair) the good repute of the solicitor or the profession or the solicitor’s duty to the court.
Read moreA litigator's quiz: Fourth candle of Advent

The UK Supreme Court, and Lady Hale's brooch, hit the headlines this year with a landmark constitutional decision on the prorogation of Parliament. Outside that context, however, the Supreme Court has been busy. In this fourth and final part of our Advent quiz, test your knowledge of the key commercial decisions of 2019 and the decisions to look out for in 2020.
Read moreUnpacking Christmas Ads: A British Retailer's Christmas Miracle?

This blog discusses what makes Christmas ads "successful" both through the eyes of the public at large and from the perspective of the British retailers themselves. In some cases, popular Christmas ads lead to an increase in sales over the festive period. However, as some retailers have experienced, festive ads are not always a retailer's Christmas miracle and come with their own limitations.
Read moreOpen justice versus confidentiality - which wins?

Court proceedings can expose the most sensitive details of an individual's personal and financial affairs. However, the principle of open justice requires that the public is given sufficient information about proceedings so that they can understand and scrutinise the decisions courts make.
Read moreOral contract does not prevent agent from being paid in circumstances not catered for in contract

In a recent case, the Court of Appeal held that an oral contract for a specified introduction fee payable to an agent if a property sold at a particular price did not prevent the agent from being remunerated when that property was sold for a lesser sum (despite the contract being silent on the matter). Philip Barton v Timothy Gwyn-Jones [2019] EWCA Civ 1999. However, the sum awarded by the court was significantly lower than the introduction fee specified in the contract.
Read moreDisciplinary investigations against architects #1 - the process

In this series of articles, we explain the procedure for disciplinary investigations against architects. This article gives an overview of the process. The remaining articles will examine each stage of the process and highlight the dos and don'ts for architects unfortunate enough to be the subject of investigations. In essence, there are 4 stages.
Read moreSpotlight on private wealth - December 2019

Our quarterly update is designed to keep you up to speed with developments in disputes, and how you can avoid them, in the private client world.
Read moreHealth and safety update December 2019

Welcome to our December 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 moreDressing down for The Consortium for Balsamic Vinegar of Modena

Balsamic vinegar manufacturers (outside of Modena) can use the terms 'aceto' and 'balsamico' following a decision made by the CJEU relating to protected geographical indications.
Read moreSports Ticker 3 – GAME's eSports arena, Amazon broadcasts and Russia's WADA suspension

Welcome to the third edition of the RPC Sports Ticker - providing fortnightly bite-size updates from the sports industry.
Read moreJafari – HMRC criticised for breach of its duty to assist the Tribunal

In Jafari v HMRC [2019] UKFTT 692 (TC), the First-tier Tribunal (FTT) criticised HMRC for failing in its duty to bring relevant authorities to its attention.
Read moreA litigator's quiz: Third candle of Advent

The third Sunday of Advent was traditionally a time to lift the gloom of Advent and celebrate Christmas to come – and hence was also known as Gaudete (Rejoice!) Sunday or Rose Sunday. So what has there been to celebrate in the legal profession in 2019?
Read moreContentious tax quarterly review (Q4 2019)

In this quarterly review we consider: HMRC’s increasing propensity to seek to strike out the taxpayer’s case; recent developments in relation to IR35; the timing of tribunal decisions; and the potential implications of the Inverclyde decision.
Read moreThe Future of Retail is Green

2019 has been a year of environmental awareness, aptly demonstrated by David Attenborough's Glastonbury appearance and Greta Thunberg's speech to world leaders at the UN Climate Action Summit.
Read moreGeneral Election roundtable sheds light on key issues for the Healthcare and Life Sciences sectors.

Last week RPC invited guests to a roundtable to debate the UK political parties' manifesto promises affecting the healthcare and life sciences sectors. Some policies attracted criticism whilst one party bucked the national trend to emerge a winner.
Read moreRegulatory update - December 2019

Welcome to the December edition of our monthly Regulatory Update, which aims to pull together key developments from the past month across the various UK regulators – and help you to navigate the regulatory maze.
Read moreKnibbs – HMRC's challenge to carry-back loss relief claims was correct

In Knibbs and ors v HMRC and R (oao Astley and ors) v HMRC [2019] EWCA Civ 1719, the Court of Appeal has held that Schedule 1B, Taxes Management Act 1970 (TMA) can apply to a claim for carry-back loss relief.
Read moreCyber_Bytes - Issue 5 2019

Welcome to Cyber_Bytes, a bi-weekly roundup of key developments in cyber, tech and evolving risks.
Read moreA litigator's quiz: Second candle of Advent

Festive fraud seems a contradiction in terms. But Advent is traditionally a time to reflect on sin, so this week our quiz focuses on the year in crime and civil fraud under English law. Good luck trying to light the second Advent candle!
Read moreTax update - December 2019

In this month’s update we report on (1) two recent decisions concerning insolvent companies and EBTs in the context of insolvency law; (2) proposed legislation on HMRC’s use of automated processes; and (3) the taxation of cryptoasset transactions using exchange tokens. We also comment on three recent cases relating to (1) legitimate expectation; (2) the payment of costs by HMRC due to its unreasonable behaviour; and (3) the meaning of ‘deliberate’ in the Taxes Acts.
Read morePrevention principle – can parties sue for breach of contract occasioned by their own breach?

According to the High Court in TMF Trustee Ltd v Fire Navigation Inc, the prevention principle can excuse a breach of contract when a party has been prevented from performing the relevant obligation by a breach of the other party.
Read moreSports Ticker 2 – The Special One, Juventus FC and Lacrosse

Welcome to the second edition of the RPC Sports Ticker - providing fortnightly bite-size updates from the sports industry.
Read moreLocke – Court of Appeal quashes follower and accelerated payment notices

In R (on the application of Locke) v HMRC [2019] EWCA Civ 1909, the Court of Appeal quashed follower and accelerated payment notices issued to a participant in a film finance partnership, because HMRC had been wrong in considering that a judicial ruling was relevant to the arrangements under consideration.
Read moreCan retail drones deliver the goods?

A recent flurry of patent registrations provides an insight into how this futuristic technology could soon become a reality for consumers.
Read moreBossing the rules

Watch out for RPC's new blog mini-series on the SRA Standards and Regulations 2019.
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