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Philip Warren & Son v Lidl – No case of mi-steak-en identity

The High Court has dismissed a passing off claim brought by Philip Warren & Son Limited (PWS) against well-known supermarket, Lidl. The decision ultimately turned on the fact that PWS presented "insufficient evidence of a significant level of operative misrepresentation to any category of PWS' customers".
Read moreLawyers Covered - May 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 moreWhat if the CEO asks me about... whether we are all set for an advertising blitz now lockdown is easing?

As lockdown eases in the UK and businesses start to fully re-open, there has been a significant upturn in advertising. Many brands are urgently rushing to get their advertising out and are looking for the best placement of that advertising.
Read moreTax fraud: The rise of the professional enabler

In this episode, we are joined by Simon York, Director of HMRC's Fraud Investigation Service (FIS). Created only five years ago, FIS has already secured 3,700 criminal convictions for serious fraud and protected over £25 billion in assets.
Read moreExceptions to the without prejudice rule – another retrenchment

The Court of Appeal has resisted the temptation to provide clarity on the scope and application of the so-called Muller(1) exception to the without prejudice rule. In Berkeley Square Holdings Limited v Lancer Property Asset Management Limited(2), it indicated that recent first instance decisions had strayed beyond the facts in Muller, a development that might widen the scope of the exception unjustifiably.
Read moreTake 10 #14

Welcome to RPC's media and communications law update. This issue reports on key media developments and the latest cases.
Read moreEuromoney – Tribunal considers 'main purpose' test

In Euromoney Institutional Investor PLC v HMRC [2021] UKFTT 0061 (TC), the First-tier Tribunal (FTT) upheld the appellant's appeal, finding that the avoidance of liability to tax was a purpose, but not the main purpose, or one of the main purposes, of the relevant arrangements, for the purposes of section 137(1), Taxation of Chargeable Gains Act 1992 (TCGA).
Read moreRedundancy – The law in Hong Kong

In the current climate, it is inevitable that some employers may have to contemplate making redundancies to trim overhead costs in order to survive. Many industries in Hong Kong have been heavily impacted by the pandemic, forcing employers to make difficult decisions in respect of business operations and the retention of employees.
Read morePatents Court finds alleged penalty clause is firm but fair

The Patents Court recently held that provisions in a settlement agreement, which restricted the ability to challenge IP rights in the future, were enforceable and did not amount to penalty clauses, as the defendant contended.
Read moreNew RICS Guidance for Risks, Liability and Insurance April 2021

The RICS have produced a new Guidance Note entitled "Risks, Liability and Insurance", which came into effect on 1 April 2021. This note is a must read for surveyors and provides practical advice for risk management and the points to consider when seeking professional indemnity cover.
Read moreThe current state of construction insurance (With Samantha Peat)

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 Samantha Peat, Chair of the professional indemnity insurance group at the Construction Leadership Council (CLC) and we will be discussing the current state of construction insurance, focusing on findings from a recent survey.
Read moreFinancial CrimeCast: James Walker

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 moreFCA set to expand climate-related reporting rules

The FCA has revealed it will consult on plans to require asset managers, life insurers and FCA-regulated pension schemes to meet climate-related disclosure rules. In doing so, the FCA is expanding the scope of firms required to report on climate-related risks in accordance with the recommendations of the Task Force on Climate-related Financial Disclosure (TCFD).
Read moreFCA set to expand climate-related reporting rules

The FCA has revealed it will consult on plans to require asset managers, life insurers and FCA-regulated pension schemes to meet climate-related disclosure rules. In doing so, the FCA is expanding the scope of firms required to report on climate-related risks in accordance with the recommendations of the Task Force on Climate-related Financial Disclosure (TCFD).
Read moreWhat are the latest trends in bankruptcy and restructuring? What developments can we expect to see?

The pandemic led to the biggest change to insolvency legislation in the UK for over 20 years.
Read moreHand in your notice - how to bring a successful warranty claim

Buyers wishing to make a claim under contractual warranty provisions must comply with those provisions to the letter; sufficient and timely information is key. In Arani & Others v Cordic Group(1), the buyer had given inadequate notice of its contractual warranty claim and also could not bring a misrepresentation claim based on the warranties.
Read moreRPC Bites #31 - Rugby World Cup win for Japan's Asahi Breweries, Co-op's sustainability drive continues with compostable bags and food past its best before date and Gordon Ramsay calls out Lucky Cat Noodle

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 morePure Legal interest only mortgage claim – judgment in favour of the mortgage broker on limitation grounds as judge finds the damage was patent not latent

The first judgment following trial in a Pure Legal interest only mortgage claim has now been handed down, with the judge dismissing the claim on the basis that it was out of time, with the claimants having all requisite knowledge of the material facts of the damage from the outset of taking out the interest only mortgage. The judge also found the advice was not negligent.
Read moreMONOPOLY - Hasbro fails to pass go in long-running trade mark dispute

The General Court has dismissed an appeal brought by Hasbro, Inc. (Hasbro) against the European Union Intellectual Property Office (EUIPO) following its decision that repeat trade mark filings for 'MONOPOLY' constituted bad faith.
Read moreIt's Cocoa, Jim, but not as we know it: Court's modern interpretation of underwriters' and brokers' duties #4 - getting the witness evidence right and new rules

This is the fourth and final 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.
Read moreThe Month That Was – April 2021 – an update on Interest Only Mortgage claims

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 moreMehrban – Discovery assessments invalid due to staleness

In Kashif Mehrban v HMRC [2021] UKFTT 53 (TC) the First-tier Tribunal (FTT) held that a three-year delay in issuing a 'discovery' assessment issued pursuant to section 29,Taxes Management Act 1970 (TMA), resulted in the discovery becoming 'stale', even though the delay had not been the result of HMRC inaction.
Read moreThe science of cross-cultural small talk – Don't treat others as you want to be treated

Leaders and scholars of business ethics often espouse the benefits of the "golden rule" - treat others as you would want to be treated - but it could be a risky way to approach cross-cultural business relationships.
Read moreSubsidence mitigation: the legal principles

Subsidence: mitigating insurer’s outlay and maximising recovery prospects.
Read moreRPC Insurtech in brief - May 2021

Welcome to the May edition from RPC of Insurtech in brief, providing you with a handful of snappy monthly updates from the industry.
Read moreCyber_Bytes - Issue 32

Welcome to Cyber_Bytes, our bi-weekly round up of key developments in cyber, tech and evolving risks.
Read moreSports Ticker (10 May 2021) - Para-sport basketball league, Premier League TV Rights and Olympic Virtual Series

Welcome to the latest edition of the RPC Sports Ticker - providing fortnightly bite-size updates from around the sports industry.
Read moreCarrier bag charges to increase to 10 pence from 21 May 2021

As trailed in the latest edition of Retail Compass, the Government has been planning to increase the minimum charge of single-use carrier bags.
Read moreTax Bites - May 2021

Welcome to the latest edition of RPC's Tax Bites - providing monthly bite-sized updates from the tax world.
Read moreInsurance and environmental conservation (With Rob George)

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 Rob George, Head of Corporate Governance and Risk at the RSPB and our topic for discussion is the role insurance can (and does) play in environmental conservation.
Read moreDisputes Yearbook 2021: Criminal tax disputes

As part of the acclaimed Disputes Yearbook, Legal Business interviewed members of our disputes team exploring key areas of the market and what RPC brings to the table.
Read moreTake 10 #13

Welcome to RPC's media and communications law update. This issue reports on key media developments and the latest cases.
Read moreDisputes Yearbook 2021: Civil Fraud

As part of the acclaimed Disputes Yearbook, Legal Business interviewed members of our disputes team exploring the litigation landscape and what RPC brings to the table.
Read moreJapan's quiet approach to cross-border investment is changing

This article highlights a few interesting insights from an interview of Nigel Collins (RPC) and Mangyo Kinoshita (southgate) conducted by Brunswick Group.
Read moreForum conveniens – context is key

The English High Court has allowed conspiracy proceedings brought by two Russian banks against several Russian nationals to proceed in England, despite there being "no doubt, and no dispute, that [it] is a Russian case".(1)
Read moreDisputes Yearbook 2021: Financial disputes

As part of the acclaimed Disputes Yearbook, Legal Business interviewed members of our disputes team exploring the litigation landscape and what RPC brings to the table.
Read moreCourt reviews witness’s reluctance to travel to Hong Kong because of COVID-19

In Standard Chartered Bank (Hong Kong) Ltd v Nie, the Court of Appeal refused the defendant (who resides outside Hong Kong) permission to appeal a trial judge’s decision not to allow her to give evidence by videoconferencing facilities (VCF) at trial. Apparently, the defendant had been reluctant to travel to Hong Kong from Beijing (where she resides) to attend the trial because of concerns about the COVID-19 public health pandemic. Both the trial judge and the Court of Appeal appear to have been unimpressed by the defendant’s application. Giving witness evidence by VCF during a trial in civil proceedings is not the norm (even during a pandemic). A party looking to rely on such evidence needs to act promptly to obtain the court’s permission and provide good reasons for doing so supported by credible evidence.
Read moreInmarsat Global – Upper Tribunal confirms successor company not entitled to capital allowances incurred by its predecessor on satellite launch costs

In Inmarsat Global Ltd v HMRC [2021] UKUT 59 (TCC), the Upper Tribunal (UT) upheld the First-tier Tribunal's (FTT) decision that a company was not eligible for capital allowances in relation to expenditure incurred by its predecessor on launching satellites into space.
Read moreDisputes Yearbook 2021: Retail disputes

As part of the acclaimed Disputes Yearbook, Legal Business interviewed members of our disputes team exploring the litigation landscape and what RPC brings to the table.
Read moreFurlough, fraud and the FIS

Twenty episodes ago, in early summer last year, our Taxing Matters podcast focused on the newly emerging risk of furlough fraud. Now, nearly a year on (and three iterations of the Coronavirus Job Retention Scheme later) David Francis, Head of Tax Dispute Resolution at Grant Thornton, joins us to discuss this important and evolving topic.
Read moreCaught in the act

The furlough scheme has become ‘a magnet for fraudsters’. Adam Craggs and Alice Kemp outline the extensive powers HMRC can muster to investigate ‘high risk’ claims and to claw back any undue payments.
Read moreContentious 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.
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