Search
High Court dismisses claimants' application for an independent re-review of defendants' disclosure
In a dispute about the treatment of protestors at copper mines in Peru, the English High Court reinforced the breadth of the test for disclosure and held that it has the power to order a party to appoint a separate law firm to conduct an independent re-review of its disclosure.
Read morePolitical adverts – freedom to misinform?
Promises of an additional £350m per week to be given to the NHS, posters featuring "white thugs" shouting at vulnerable old ladies, and billboards plastered with images of a flood of new refugees. These are just a few of the wildly misleading, harmful and offensive adverts that featured in the build-up to the EU referendum on 23 June.
Read moreSupreme Court clarifies the impact of a "collateral lie" made by an assured during the claims process
The Supreme Court has ruled that a lie told by an assured during the course of a claim presentation will not necessarily invalidate the assured's right to recover under his insurance.
Read moreLife sciences, August 2016
Here is our latest life sciences update. Read on for practical tips on the Insurance Act 2015, the implications of the NHS wading into the debate over diagnostic apps, how Brexit may affect medical regulations and impending litigation over fertility treatment. Some of these topics will be addressed in more detail in our next life sciences seminar on 20 September 2016. To register your interest, please email seminars@rpc.co.uk.
Read moreTechnology assisted review in English civil proceedings: the exception or the norm?
Hot on the heels of its first endorsement of the use of predictive coding in the widely publicised Pyrrho decision in February 2016, the English court has recently given judgment ordering the use of predictive coding in circumstances where its use was opposed by one party.
Read moreTaxpayer succeeds on penalties issue in Pendulum scheme
In a recent case the First-tier Tribunal (FTT) has found that a taxpayer was not fraudulent or negligent in the completion of his tax return when relying on the advice of his professional advisors.
Read moreOffer rejected by counter-offer - a cautionary tale
Non-Part 36 offer not capable of acceptance once rejected by a Part 36 counter offer
Read moreOffice to Residential Permitted Development Rights – an update
The rights to convert a building from office use to residential without needing to submit a planning application are not new, although a recent decision from the Planning Court have brought them back to the headlines and suggest that they may be more flexible than anticipated.
Read moreIntroducers & Inappropriate Influence
Last week must have been a busy one for those working at the FCA.
Read more5 Partners = 1 Invalid Break Notice
Landlords beware – if you hold property in the name of a partnership which consists of more than four individuals, and you serve a break notice on your tenants in the partnership name, it may not be valid.
Read moreThe unexpected effect of Brexit on Part 36 offers
Insurers may need to check the adequacy of any Part 36 offer they have made in claims where the claimant seeks damages in a foreign currency and may also need to reconsider whether to accept any Part 36 offer made by a claimant in such a case. This is particularly so where the Part 36 offer was made in sterling.
Read moreTaxpayer wins appeal against HMRC after receiving contradictory tax demand
In Walkers’ Baggage Transfer Company Ltd v HMRC [2016] UKFTT 0415 (TC), the First-tier Tribunal (FTT) has allowed the taxpayer's appeals and concluded that the appellant had accounted for the PAYE properly due in relation to one of its employees over a three year period.
Read moreProduct Liability Update August 2016
In this Update we take a look at some of the recent stories making the news, from electrical fires to mislabelled fishcakes.
Read moreRead with "interest" - Part 36 offers
In many cases it will be easy to determine whether a claimant has beaten their Part 36 offer and accordingly whether they are entitled to the additional benefits provided for under CPR 36.17(4). Sometimes, however, because of the interest accruing on damages between the date of the Part 36 offer and the judgment date, the judgment sum only exceeds the Part 36 offer by a small amount. If this happens, what are the consequences?
Read moreCourt of Appeal considers effectiveness of "in writing" variation clause
In this case, the Court of Appeal was asked to consider the correct contractual interpretation of a long-term supply agreement. In its judgment, the Court of Appeal indicated, obiter, that including an 'in-writing only' variation clause in a contract would not prevent subsequent variation of the contract orally or by conduct in certain circumstances.
Read moreArt works: businesses and the value of art
You're heading to a company's offices for a meeting. Does this company's involvement with art affect its success as a business, and if so, how?
Read moreTax update, August 2016
In this month's edition we report on (1) HMRC's new guidance on contracting-out for defined benefit pension schemes (2) this years' tax take, (3) a new EU directive aimed at reducing corporate tax avoidance. We also comment on three recent cases concerning the validity of a discovery assessment, the tribunal's hardened approach to compliance with directions, and the validity of a notice of enquiry.
Read morePension redress methodology – more changes afoot?
Unsuitable DB pension transfer to personal pension? Advisers have woken up this morning to the Financial Conduct Authority's announcement that next year may see an update to the methodology used to calculate redress due in such situations.
Read moreCollective redress and class actions regimes – from the US to Asia
Antony Sassi - Partner, Asia - reviews the recent introduction of class action regimes in Asia and discusses why this changed litigation landscape is important for insurers.
Read moreFCA finds shortcomings in principal firms' control and oversight of their ARs
The Financial Conduct Authority's (FCA) report on its thematic review of principal firms and their appointed representatives (ARs) has identified significant shortcomings in their control and oversight.
Read moreMAR: enhancing investor protection, market integrity and harmonising the market abuse regime across the EU
Karen Hendy, Corporate Partner, explains the benefits and implications of the all new Market Abuse Regulation and highlights the grey areas to be aware of.
Read moreSanctions: brainteasers with serious consequences
Failure to comply with financial sanctions carries serious penalties, most notably in the US, where banks have collectively paid billions of dollars in fines.
Read moreThe "purpose" means the "dominant purpose"
The Court of Appeal has recently dismissed an appeal in relation to the interpretation of a clause referring to "the purpose" of a transaction.
Read moreBrexit and the housing crisis – where are we now?
It is only a couple of months since the Government restated its 'one million homes by 2020' pledge. How does Brexit impact on this
Read moreBrexit and the housing crisis – where are we now?
It is only a couple of months since the Government restated its 'one million homes by 2020' pledge. It was always going to be a big ask, with talk of land banking, constructions skills shortages and delays in the planning system being bandied about on a regular basis
Read moreMaking a racket about the tennis pay gap
In 2015 Novak Djokovic, men’s world number one, received $21.65m in prize money whereas Serena Williams, women’s world number one, won less than half of that amount
Read morePart VII transfers: Court protects policyholder interests by modifying guarantees
High Court uses its powers to ensure third party guarantees continue to apply in the same way following Part VII transfer
Read moreVAT update, July 2016
In this month’s edition of our VAT update we will report on (1) the EU Council’s variation to the Principal VAT Directive relating to vouchers, (2) HMRC’s update on VAT Notice 708, and (3) a variation in the law on the applicably of VAT to offshore property held by insurers. We also comment on three recent cases concerning the supply of services by a bank, the applicability of VAT to an incomplete transfer of title, and whether VAT is payable on charitable donations.
Read moreFollow the money
How do you get your money back from a potential fraudster who has siphoned the money off into planes, luxury houses abroad and mysterious accounts? The English courts have a broad range of remedies available to help.
Read moreTribunal allows taxpayer's appeal as notice of enquiry was invalid
First-tier Tribunal (FTT) determined that HMRC had not given a valid notice of intention to enquire into the taxpayer's return because the purported notice of enquiry referred to tax year ended 6 April 2009, rather than 5 April 2009.
Read moreDrones: don't fly out of bounds (legally)
Various commercial industries have already woken up to the myriad opportunities offered by drone technologies. Whilst the regulatory regime evolves, it is important that companies don’t fall foul of the law.
Read morePlanning: the sequential test
For those involved in retail development, a recent Planning Court case serves as a helpful summary and update on the interpretation of the sequential test set out in para 24 of the NPPF.
Read moreWinning the battle but losing the war
We have previously commented on the need for claimants to establish all elements of a claim (duty, breach, causation and loss) if they want to achieve more than a Pyrrhic victory. The case of Mortgage Express v Countrywide Surveyors Limited provides another example of this, but with a slightly different twist.
Read morePensions freedoms where are we now?
On 14 July 2016 the Financial Conduct Authority published three releases relating to pension freedoms. The releases provide an insight into the FCA's areas of concern following the introduction of the pension freedoms in April 2015.
Read moreChina’s richest man strikes deal to host new global football tournament
Earlier this month, it was reported that the Dalian Wanda Group planned to create a European club tournament to rival the UEFA Champions League.
Read moreHigh Court criticises HMRC's conduct finding that it breached taxpayer's legitimate expectation
High Court criticises HMRC's conduct finding that it breached taxpayer's legitimate expectation
Read moreCorporate tax update, second quarter 2016
On 23 June 2016 the UK voted to leave the EU in an historic referendum result. A period of some political, economic and social uncertainty will undoubtedly follow (and we've already had a turbulent few weeks) but as far as corporate tax is concerned there should be no immediate consequences. It remains to be seen what happens to the planned further reduction in corporation tax to 15% as announced by the then-Chancellor George Osborne. Some initial views on the likely corporate tax consequences of Brexit are set out below. It has also been announced that Royal Assent to this year's Finance Bill is not now expected before the Autumn. In the aftermath of the referendum result, it is perhaps easy to forget that some significant changes to the UK corporate tax regime are planned. Whether all of these changes now proceed, at the pace originally intended, will become clear in due course. In this edition we therefore also highlight some of the key tax developments of interest to UK corporates from the second quarter of 2016.
Read morePrice fixing online – a new competition authority warning
The UK's Competition and Markets Authority ("CMA") has released an open letter to suppliers and retailers warning against online practices which constitute price fixing.
Read moreFailure to comply with direction leads to strike out of taxpayers' appeals
In the recent case of Grindley & Others v HMRC [2016] UKFTT 0834 (TC), the First-tier Tribunal (FTT) has directed that the taxpayers' appeals be struck out for failure to comply with a direction issued by the FTT.
Read moreHigh Court allows claim against foreign subsidiary and English parent company to be heard in the UK
The High Court has rejected applications by an English parent company and its Zambian subsidiary that claims brought against them in London should be dismissed in favour of proceedings taking place in Zambia.
Read more"Mis-selling" claim fails on appeal in Hong Kong
Hong Kong Court of Appeal confirms challenges in bringing mis-selling claims against banks and financial intermediaries.
Read moreTribunal finds HMRC was not entitled to issue a discovery assessment
In Anderson v HMRC [2016] UKFTT 335 (TC), the First-tier Tribunal (FTT) allowed the taxpayer's appeal and held that HMRC was not entitled to issue a discovery assessment pursuant to section 29(1) TMA, as the taxpayer had not been careless.
Read moreTime Charters corrected on underperformance
High Court narrows shipowners' defences to an underperformance claim
Read moreTiuta International Ltd (in liquidation) v De Villiers Surveyors
The Court of Appeal recently overturned a first instance decision in an application for summary judgment in the matter of Tiuta International Ltd (in liquidation) v De Villiers Surveyors Ltd [2006] EWCA Civ 661
Read moreTax update, July 2016
In this month's edition of our Tax Update we will report on HMRC's (1) revised corporate interest deductibility rules consultation, (2) new company taxation manual, and (3) off-payroll working and IR35 consultation. We also comment on three recent cases concerning 'trading', the applicability of income tax on employment termination payments, and SDLT planning.
Read moreISPs' appeal is "blocked"
In a judgment handed down today, the Court of Appeal, led by Lord Justice Kitchin, has overwhelmingly rejected the appeal by the five largest ISPs and upheld the High Court decision to grant Richemont a blocking order requiring those ISPs in the UK to prevent access to various third party websites from advertising and selling goods which infringe Richemont's trade mark rights.
Read morePension freedom advice complaints: Delays and insistent clients cause of concern for the FOS
Following reassuring news about low pension-related complaint numbers, the Financial Ombudsman's latest newsletter has revealed further details of the types of complaints they have received since the sweeping changes to the pension freedom rules in April of last year.
Read morePre-judgment interest rate – prime plus 1%
In May 2016 the Court of Appeal in Hong Kong handed down three consistent decisions confirming that (among other things) prime rate plus 1% should continue to be used as the starting point for awarding pre-judgment interest on damages awarded by the courts in civil disputes.
Read moreTribunal dismisses taxpayer's appeal as trade not conducted on a commercial basis
In Gray v HMRC [2016] UKFTT 0379 (TC), the First-tier Tribunal (FTT) has held that a taxpayer conducting promotional activities for his musician wife was not entitled to set losses from those activities against profits from his legal business.
Read moreVAT update, June 2016
The result of last week's referendum on the UK's membership of the EU is likely to lead to a prolonged period of uncertainty in many areas of taxation
Read more