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Wired Orthodontics – Tribunal expresses concern about potential inappropriate interference by HMRC's solicitor with the evidence of an independent expert witness

Published on 21 October 2020. By Rebekka Sandwell, Associate

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In Wired Orthodontics Ltd and others v HMRC [2020] UKFTT 290 (TC), the First-tier Tribunal (FTT) refused an application for disclosure of documents and information passing between the solicitors for HMRC and their appointed expert witness.

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Blog

The rule of DAC6 - are you ready?

Published on 16 October 2020. By Ben Roberts, Partner

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UK companies involved in cross-border transactions need to be aware of looming reporting deadlines imposed by EU law and now implemented in the UK . These rules are designed to facilitate the reporting and sharing between EU tax authorities of instances of tax planning. However, the types of transactions caught by these rules are not limited to aggressive tax planning arrangements. In a number of cases, it is not a requirement for there to be a tax motive for the transaction to be reportable.

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Publication

Corporate Tax Update - October 2020

16 October 2020

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Welcome to the latest edition of our Corporate Tax Update, written by members of RPC’s tax team. This month’s update reports on some of the key developments from September 2020. Included in this update are summaries of the Chancellor’s tax announcements as part of the Winter Economy Plan and the EC’s decision to appeal the decision of the European General Court in the Apple state aid case. There are also updates on new HMRC guidance on off-payroll working for private businesses and the VAT treatment of payments for early termination of contracts. As ever we hope you, your family and friends are all staying safe.

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Blog

Buyer Beware: NHSX Guidance on Artificial Intelligence

Published on 15 October 2020. By Peter Rudd-Clarke, Legal Director

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NHSX Guide on AI is a useful resource for manufacturers and insurers in mitigating litigation risks

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Blog

Box – child benefit charge interpreted as 'income' for the purpose of discovery assessments

Published on 14 October 2020. By Constantine Christofi, Senior Associate

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In Martin Richard Box v HMRC [2020] UKFTT 353 (TC), the First-tier Tribunal (FTT) dismissed a taxpayer's appeal concerning liability to pay the high-income child benefit (HICB) charge, on the basis that the charge constituted income for the purpose of discovery assessments.

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Podcast

Taxing matters: Predicting the tax world of the future

12 October 2020

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Welcome to the seventh 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

The LCIA Rules 2020 – what's new?

Published on 08 October 2020. By Fred Kuchlin, Associate and Tatiana Minaeva, Partner

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Changes in relation to complex multi-party cases and the use of technology form the backbone of the latest version of the London Court of International Arbitration (LCIA)'s arbitration rules (the LCIA Rules 2020).

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Blog

Overseas In-house lawyer's advice covered by legal advice privilege

Published on 08 October 2020. By Emily Saffer, Associate and Dan Wyatt, Partner

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There is no additional requirement for in-house foreign lawyers to be "appropriately qualified" or recognised or regulated as a "professional lawyer" for legal advice privilege to extend to communications between them and company employees.

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Publication

Sports Ticker (7th October 2020) - Amazon Luna The Laver Cup and a New Boss for F1

Published on 07 October 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

Irish Bank – HMRC entitled to disallow interest deductions claimed by UK permanent establishments

Published on 07 October 2020. By Alexis Armitage, Associate

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In Irish Bank Resolution Corporation Ltd (in special liquidation) and another v HMRC [2020] EWCA Civ 1128, the Court of Appeal upheld the decisions of the First-tier Tribunal (FTT) and the Upper Tribunal (UT) and confirmed that HMRC was entitled to disallow interest deductions claimed by the UK permanent establishments (PEs) of two Irish companies.

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Podcast

A look at the Insurance Museum

06 October 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.

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Blog

Cyber_Bytes - Issue 23

Published on 02 October 2020. By Richard Breavington, Partner and Daniel Guilfoyle, Partner and Rachel Ford, Associate

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Welcome to Cyber_Bytes, a round up of key developments in cyber, tech and evolving risks over the last two weeks.

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Blog

The Quincecare duty bowls out HSBC

Published on 01 October 2020. By Davina Given, Partner and Harriet Evans, Associate

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The High Court has held that banks may be liable for breaches of the Quincecare duty even where the customer's net assets have not been reduced by the breach; Stanford International Bank Ltd v HSBC Bank Plc(1)

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Publication

Tax Bites - October 2020

Published on 01 October 2020. By Adam Craggs, Partner and Constantine Christofi, 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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Publication

Health and safety update - September 2020

30 September 2020

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Welcome to this month's health and safety update. View the headlines below or click the pdf at the bottom of the page to read the full articles.

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Blog

Legal advice privilege extended to in-house foreign lawyers

Published on 30 September 2020. By Tina Campbell, Senior Associate

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The court has held that a foreign company's communications with its in-house lawyers attract legal advice privilege irrespective of the local status of the lawyer

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Blog

RBS – HMRC's application for specific disclosure refused

Published on 30 September 2020. By Constantine Christofi, Senior Associate

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In Royal Bank of Scotland Group Plc v HMRC [2020] UKFTT 321 (TC), the First-tier Tribunal (FTT) refused an application by HMRC for a direction requiring the taxpayer to provide specific disclosure.

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Blog

Contentious tax: quarterly review - September 2020

Published on 29 September 2020. By Adam Craggs, Partner and Constantine Christofi, Senior Associate

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The increased flow of information and data to HMRC under the common reporting standard (CRS) has prompted a flurry of so-called ‘nudge’ letters to be issued by HMRC to taxpayers whose offshore affairs it considers may not be in order.

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Podcast

Taxing Matters: Fair's Fair – Judicial Review and Tax Disputes

29 September 2020

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Welcome to the sixth 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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Podcast

ClauseMatch and their Lloyd's Lab journey

28 September 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 week we are joined by Anastasia Dokuchaeva, Head of Partnerships at ClauseMatch and we will be discussing their Lloyd's Lab journey.

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Publication

RPC Sports Ticker (25 September 2020) – esports, wearable tech and Semenya appeal

Published on 25 September 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

HMRC to gain further information gathering powers

Published on 25 September 2020. By Adam Craggs, Partner and Alexis Armitage, Associate

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Draft legislation, published as part of Finance Bill 2020/21, will, if enacted, grant HMRC the power to issue 'Financial Institution Notices', requiring certain financial institutions to disclose information they hold about certain taxpayer(s) and their assets, without the safeguards which are currently in place.

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Publication

V@ update - September 2020

Published on 25 September 2020. By Adam Craggs, Partner and Rebekka Sandwell, Associate

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Welcome to the September 2020 edition of RPC's V@, an update on developments in the VAT world that may impact your business.

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Building on renewable energy #3 – Anaerobic Digestion

Published on 24 September 2020. By Adrian Hurlock, Associate

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Anaerobic digestion is the process by which biodegradable materials are broken down in a controlled environment. Whilst being broken down, the materials emit gas (which can be used as a source of renewable energy), and produce heat (which can also be harnessed on or near-to site). The process also leaves a waste material (digestate), which can be used as fertiliser, contributing to the circular economy.

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Building on renewable energy #3 – Anaerobic Digestion

Published on 24 September 2020. By Adrian Hurlock, Associate

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Anaerobic digestion is the process by which biodegradable materials are broken down in a controlled environment. Whilst being broken down, the materials emit gas (which can be used as a source of renewable energy), and produce heat (which can also be harnessed on or near-to site). The process also leaves a waste material (digestate), which can be used as fertiliser, contributing to the circular economy.

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Blog

RPC Bites #17

Published on 24 September 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.

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Blog

CFH Clearing Limited v Merrill Lynch International [2020] EWCA Civ 1064

Published on 24 September 2020. By Matthew Evans, Senior Associate and Simon Hart, Partner

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The Court of Appeal has held that "Market Practice" is too wide a term to be implied into an ISDA Master Agreement covering currency trading transactions, in dismissing a claim arising from the "de-pegging" of the Swiss Franc from the Euro.

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Blog

Part 36: avoid a storm, use the form!

Published on 23 September 2020. By Harriet Keltie, Senior Associate and Will Sefton, Partner

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Pepperall J's impressively clear judgment in Essex County Council v UBB Waste (2020) makes it abundantly clear that, when it comes to Part 36 Offers, the rules are strict. If litigants wish to reap the significant rewards of this regime, the price they must pay is to ensure they (or their solicitors) follow the rules on how offers should be made.

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Blog

Furlough, Act Now to Avoid the Knock

Published on 23 September 2020. By Kelly Thomson, Partner and Robert Waterson, Partner

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As we leave behind the curious summer of 2020, both HMRC and the SFO are readying themselves for the new term. First order of business: combatting corporate misuse of furlough and Covid-19 bail-out funds. According to official statistics released on 18 September, furloughing of staff in the wholesale and retail sector peaked on 24 April at 1.85 million employees - by 31 July, initial figures show 789,000 retail jobs furloughed– a decrease of more than a half since the peak for the sector. Some furloughed employees in the wholesale and retail sector have been returning to work as lockdown restrictions eased, others have, sadly, faced redundancy. As the furlough scheme winds down to a close next month, some employers may be faced with HMRC insisting that their furlough claims amounted to a misuse of – or even fraud against - the scheme.

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Blog

Ahmed - HMRC cannot 'refresh' penalty time limit  by reissuing information notices

Published on 23 September 2020. By Constantine Christofi, Senior Associate

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In Salim Ahmed v HMRC [2020] UKFTT 337 (TC), the First-tier Tribunal (FTT) allowed the taxpayer’s appeal against a penalty for failing to comply with an information notice because the penalty notice was not issued within 12 months of the taxpayer becoming liable to a penalty and HMRC could not refresh the time period by issuing a subsequent information notice which merely repeated earlier information notices.

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Major overhaul of UK telecoms regulation to go ahead by the end of December 2020

Published on 21 September 2020. By Marlon Cohen, Senior Associate

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The UK still pushing ahead with implementing wide ranging European regulatory changes, but obligations for many "over the top" providers are likely to be postponed.

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Security for costs not ordered despite looming economic downturn caused by COVID-19

Published on 17 September 2020. By Karina Plain, Associate (Australian qualified) and Chris Ross, Partner

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Evidence of the adverse impact of the COVID-19 pandemic on the Claimant's financial position was not enough to show an inability to pay adverse costs in a recent application for security for costs in the High Court in International Pipeline Products Limited v IK UK Ltd & Ors. [2020] EWHC 1602

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Parents contest NICE Cannabis Guidelines at Court

Published on 16 September 2020. By Natalie Drew, Senior Associate

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A family is seeking judicial review of NICE guidelines in the hope that doctors are more likely to prescribe cannabis-based medicines. The outcome could have significant consequences for the healthcare sector.

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UKCA Marking: Updated Guidance

Published on 16 September 2020. By Gavin Reese, Partner and Elinor Sidwell, Associate

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As the end of the Brexit implementation period draws closer, the UK Government has sought to clarify the changes that will follow. On 1 September 2020 they published the long-awaited guidance on the use of UKCA marking following the withdrawal of the previously issued advice earlier this year.

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Kickabout Productions - HMRC wins IR35 re-match

Published on 16 September 2020. By Harry Smith, Senior Associate

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In Kickabout Productions Ltd [2020] UKUT 216 (TCC), the Upper Tribunal (UT) has allowed HMRC's appeal and confirmed that the relationship between a radio station and one of its sports presenters fell within the IR35 regime.

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Cyber_Bytes - Issue 22

Published on 15 September 2020. By Richard Breavington, Partner and Rachel Ford, Associate and Ridvan Canbilen, Associate

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Welcome to the latest edition of Cyber_Bytes, our bi-weekly roundup of key developments in cyber, tech and evolving risks.

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Publication

RPC Sports Ticker (11 September 2020) – Lionel Messi contract, rugby midweek games and BT 'Unlimited Subs' subscription

Published on 14 September 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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Podcast

Taxing Matters: HMRC as a Public Authority – what does that mean?

14 September 2020

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Welcome to the fifth episode of our Taxing Matters podcast. In this series we review land-mark cases and key tax principles and discuss the commercial impact they could have on your business.

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Publication

Spotlight on private wealth - September 2020

Published on 14 September 2020. By Adam Craggs, Partner and Geraldine Elliott, Partner and Davina Given, Partner and Emma West, Senior Associate

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Our quarterly update is designed to keep you up to speed with developments in the private wealth world.

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Blog

Calls for increased regulation following rise in FSCS bills

Published on 11 September 2020. By Shauna Giddens, Associate

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The FSCS levy for the 2020/2021 was released earlier this year, causing frustration amongst many advisors in the sector. That frustration continues, with the FSCS making large compensation payments in respect of defined benefit (DB) transfers where many question the lack of earlier FCA intervention, which might have alleviated the problems in this area.

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A Warning to Architects to be Smart about their Social Media

Published on 11 September 2020. By Emma Wherry, Senior Associate and Laura Sponti, Paralegal

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The Architects Registration Board has recently erased Peter Kellow from the register of architects as a result of a racist post on his Facebook which was publicly visible.

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Stick to the process – a further reminder of how useful a process agent clause can be, especially following Brexit

Published on 10 September 2020. By Dan Wyatt, Partner and Tim Potts, Senior Associate

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Process agent clauses are commonly included in cross-border finance transactions. They avoid the need for the claimant, typically the lender, to have to serve process outside the jurisdiction, frequently a costly and time-consuming exercise, particularly when the court's permission is needed. Accordingly, lenders will often require a foreign borrower and/or any guarantors to appoint a process agent in the lender's jurisdiction to accept service on their behalf.

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Blog

RPC Bites #16

Published on 10 September 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.

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Blog

Future Funding here to stay?

Published on 09 September 2020. By Edward Colville, Legal Director

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Latest figures show Future Fund's £642m investment in UK start-ups, but criticism of Government-backed business interruption loan schemes remains.

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Jones – Taxpayer's appeal allowed as FTT failed to consider vital evidence

Published on 09 September 2020. By Rebekka Sandwell, Associate

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In Heather Jones v HMRC [2020] UKUT 229 (TCC), the Upper Tribunal (UT) allowed an appeal against a decision of the First-tier Tribunal (FTT) upholding a discovery assessment issued in respect of income tax on a severance payment.

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Publication

Tax Bites - September 2020

Published on 03 September 2020. By Adam Craggs, Partner and Constantine Christofi, 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

Cyber_Bytes - Issue 21

Published on 03 September 2020. By Richard Breavington, Partner and Rachel Ford, Associate and Ridvan Canbilen, Associate

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Welcome to the latest edition of Cyber_Bytes, our bi-weekly roundup of key developments in cyber, tech and evolving risks.

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Blog

No interim injunction over bitcoin account where damages would be adequate

Published on 03 September 2020. By Dan Wyatt, Partner and Christopher Whitehouse, Senior Associate

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The court has declined to continue interim injunctions granted in respect of a 'coin depot account' holding bitcoin over which the claimants asserted a proprietary right.

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Blog

The big transition back to work: how to relieve your stress and anxiety with this simple strategy for self-care with Eric Ho, Bumblebee Wellbeing

02 September 2020

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Negative feelings can have powerful negative consequences on you and your team’s mental and physical health. I’ve observed first-hand how the individuals and teams I work with are coping with lockdown. As the restrictions on physical distancing relax, so their negative feelings of dislocation, uncertainty, and fear have increased. And they seem to be intensifying as many individuals are now factoring in a return to their offices or work premises.

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Blog

CBD products no longer ex-hemp from regulation

Published on 02 September 2020. By Sarah Mountain, Senior Associate and Natalie Drew, Senior Associate and Hannah Ridzuan-Allen, Associate

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In recent years, there has been a surge in demand for food and drink products containing cannabidiol (CBD). Popular items have ranged from oils with added CBD to CBD-infused chocolate and kombucha. With the market experiencing double digit growth year on year and a recent spike in demand during 'lockdown', UK consumers continue to demonstrate ever greater interest in CBD products. But with new regulatory requirements on the horizon, are things about to change?

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