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You've been framed - High Court issues ISP blocking order
The UK High Court has once again shown its support for copyright holders, granting six major film companies blocking orders under the Copyright Designs and Patents Act 1988 against the UK's six main internet service providers ...
Read moreHarmonisation of EU copyright: the Commission consults
The European Commission (the "Commission") is set to complete its review of copyright law in the EU by spring 2014.
Read moreAdjudication - "Pay first, argue (now up to twice as much) later"
The recent Court of Appeal decision in Aspect Contracts (Asbestos) Ltd v Higgins Construction Plc [2013] EWCA Civ 1541 clarifies that a limitation term is implied into every construction contract under the Construction Act 1996, where no express term exists.
Read moreComplaints-led regulation of general insurance – FOS' increasing role
The nature of annual insurance policies makes the GI market ripe for complaints-led regulation.
Read moreCourt of Appeal emphasises importance of truthful pleadings
The Court of Appeal has recently upheld the High Court’s decision in Makdessi –v- Cavendish Square[1] allowing committal proceedings for contempt of court to be brought against Mr Makdessi for making false statements in his pleadings.
Read moreComplaints-led regulation of general insurance – FOS' increasing role
The nature of annual insurance policies makes the GI market ripe for complaints-led regulation.
Read moreAre mobile devices making careless employees a bigger threat than cyber criminals?
According to the Mobile Operators Association, in 2000 half of UK adults owned a mobile phone.
Read moreWhich? Why? More importantly, who else?
Which? and other similar consumer bodies have been granted 'super-complainant' status. How will they use it and, of greater concern, who else might be so empowered?
Read more2013 – A review of the year, and Seasonal Greetings!
2013 has been a busy year for the RPC Tax Take team. To round the year off we have highlighted below a small sample of some of our top blog posts from the past 12 months.
Read moreFairness is key in a securities lending agent's communication with clients
In AP-Fonden v Bank of New York Mellon SA/NV & Ors[1] the High Court considered the nature and extent of the duty of care owed by a securities lending agent when managing a client's portfolio.
Read moreDavid Cody v Andrew Murray and others [2013] EWHC 3448 (Ch)
In a recent decision the High Court ordered a Claimant based in Texas to pay security for costs.
Read moreFCA fines Lloyds TSB for financial incentives failings
Governance failings and conflicts mis-management can take many forms.
Read moreAutumn Statement 2013 – George's Marvellous Medicine?
In the midst of the political point-scoring, last week's Autumn Statement was light on significant new tax announcements.
Read moreTrade secrets: proposed European harmonization – an update
Following a study on trade secrets and confidential information in the internal market ...
Read moreScottish Independence?
The Scottish National Party (SNP) has formally issued its proposals for an independent Scotland.
Read moreFinancial Transaction Tax – still a cause for concern?
The FTT was due to take effect from 1 January 2014. In June the European Commission quietly announced a delay of at least 6 months.
Read moreWant to Control the Future?
A seller commonly wishes to restrict the buyer's use of land after the sale – sometimes forever and sometimes only for a limited period.
Read moreLatest investor's lawsuit in Hong Kong
As stated in our blog of 19 April 2013, investors are facing some rather strong headwinds in trying to sue banks and financial institutions in Hong Kong.
Read moreA Notice of Requirement and VAT Security
A former TV chef was recently fined £10,000 for his failure to comply with a Notice of Requirement (NOR) to give a VAT security (http://abytx.co/1bDo2U0).
Read moreAspect Contracts (Asbestos) Ltd v Higgins Construction Plc
Court of Appeal - 29 November 2013
Read moreQuality of occupation is paramount when deciding whether a property is a taxpayer's 'only or main residence' for the purposes of capital gains tax
A recent decision of the First-tier Tribunal (Tax Chamber) ('FTT') provides helpful insight into the way in which the FTT will apply the Capital Gains Tax Private Residence relief provisions contained in sections 222 and 223 of the Taxation of Chargeable Gains Act 1992 ('TCGA').
Read moreThe Financial Crisis - Where are we now?
"The first thing we do, let's kill all the lawyers" was the cry that famously went up in a peasant's revolt dramatised by Shakespeare centuries ago.
Read moreThe Alexandros T
The Supreme Court in The Alexandros T has delivered an important decision on the application of Articles 27 and 28 of Regulation 44/2001 in the English courts.
Read moreThe end of 'blue-sky thinking'?
'If we use language the rest of the world doesn't understand, we diminish [our] reputation.'
Read moreNo copyright in software functionality – SAS v WPL, the final chapter
The Court of Appeal has handed down its decision in the lengthy SAS Institute Inc. v World
Read moreThe Tribunal considers its public law jurisdiction in VAT online filing human rights case
The First-tier Tribunal (Tax Chamber) ('FTT') has recently considered various difficult questions in relation to its public law jurisdiction and the relevance of human rights issues to taxation disputes in LH Bishop & Others v HMRC[1].
Read moreYou have been warned - comply or else!
On 27 November 2013 the Court of Appeal handed down its eagerly awaited judgment in Mitchell v News Group Newspapers [2013] EWCA Civ 1526.
Read moreBanks beware: IP rights may trump customer confidentiality
The German Supreme Court has recently asked the Court of Justice of the European (CJEU) whether a bank can refuse to disclose confidential information about one of its customers to a third party who alleges that the customer is using the bank's services to sell counterfeit products and infringe the third party's trade marks.
Read moreFinancial Litigation Roundup
Please click here for our bulletin containing a roundup of the key judgments from litigation in the banking sector in 2012/2013 and review of matters currently before the courts.
Read moreHigh Court considers service of breach of warranty claim
In Ageas (UK) Limited -v- Kwik-Fit (GB) Limited, the court considered a preliminary issue regarding service of proceedings in a breach of warranty claim.
Read moreA Damp Squibb
The recent case of Squibb Group Ltd v (1) London Pleasure Gardens (2) London Borough of Newham [2013] EWHC 3275 (TCC) demonstrates that contractors cannot rely on funders to pay outstanding fees where an employer runs into financial difficulty.
Read moreMattel Left Scrambled without any Friends in the Court
Following a recent defeat in the Court of Appeal in relation to the validity of its three-dimensional tile mark (J W Spear & Son Ltd, Mattel Inc. and Mattel UK Ltd v Zynga Inc [2013] EWCA Civ 1175) ...
Read moreTribunal sets aside HMRC's Schedule 36 information notice
The First-tier Tribunal (Tax Chamber) ('FTT') has allowed a taxpayer's appeal against an information notice issued by HMRC pursuant to paragraph 1, Schedule 36, Finance Act 2008.
Read moreDiscretion to stay - exclusive jurisdiction clauses and foreign proceedings
In Nomura International Plc v Banca Monte Dei Paschi Di Siena SpA [2013] EWHC 3187 (Comm), ...
Read moreSilence can be expensive - the dangers of ignoring an opponent's ADR Request
In PGF II SA v OMFS Co [2013] EWCA Civ 1288, the Court of Appeal extended the guidelines set out in Halsey v Milton Keynes General NHS Trust[1]
Read moreGroundless Threats: Time for Reform?
Current IP legislation provides for protection against groundless threats in respect of IP infringement being brought by a rights holder against a competitor.
Read moreTribunal prevents HMRC from 'relitigating' the case in Rosenbaum v HMRC
In Rosenbaum v HMRC[1] the First-tier Tribunal ('FTT') recently considered the circumstances in which it can set aside a decision under Rule 38 of The Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009 ('the Tribunal Rules').
Read moreSolvency II – the Phoney War
The Guidelines on Governance released by EIOPA on 27 September 2013 set out EIOPA's view on what insurers should be doing in advance of (and in preparation for) the implementation of Solvency II.
Read moreHMRC’s Digital and Tax Agent Strategy
HM Revenue & Customs (HMRC) is developing a new platform of digital services, which will ultimately enable tax agents to ‘self-serve’ and allow individual taxpayers and businesses to conduct all of their transactions online.
Read morePhew! Relief granted notwithstanding non-compliance and delay
In Theverajah v Riordan & Others [2013] the court considered the factors relevant to an application for relief under amended CPR 3.9, which came into force in April 2013.
Read moreBundles of fun!
A decision earlier this year sheds light on the provisions for costs orders which apply in relation to appeals held before the First-Tier Tribunal (Tax Chamber) ('FTT').
Read moreIt shouldn't be a hard sell. Getting your head around the known knowns and the known unknowns
Although Don Rumsfeld wasn’t talking about the sale of property when he talked about knowns, he makes an important point about knowledge. Picture the scene.
Read morePhew! Relief granted notwithstanding non-compliance and delay
In Theverajah v Riordan & Others [2013] the court considered the factors relevant to an application for relief under amended CPR 3.9, which came into force in April 2013.
Read moreA Wii forward, not a load of DS: anti-copyright measures and proportionality in the Copyright Directive
On 19 September 2013, Advocate General Sharpston gave an Opinion on questions referred to the Court of Justice of the European by the Tribunale de Milano (Italy) (Case C-355/12 Nintendo Co Ltd v PC Box Srl).
Read moreTribunal orders HMRC to pay taxpayers’ costs where HMRC ought to have known that their case did not have a reasonable prospect of success
Following hot on the heels of the Simple Solutions decision, the First-tier Tribunal (Tax Chamber) ('FTT') (Judge Mosedale) has again ordered HMRC to pay the taxpayer's costs in Roden & Anor v HMRC.[1].
Read morePledging to use Alternative Dispute Resolution ("ADR")
On November 12th, signatories of The International Institute for Conflict Prevention & Resolution (CPR)'s new 21st Century Pledge will be announced.
Read moreLate but not too late: new claims and time bars
The High Court has recently considered the extent to which pleadings can be amended to introduce new claims out of time in the case of Nolan & others v Tui UK Limited.
Read moreTeleworking: the future or the past?
For as long as I can remember, pioneering companies such as IBM, Intel and Cisco have attributed their success – at least in part – to their decision to allow staff to work from home/a remote access device, or 'telework'.
Read moreA discovery too far?
Since the Court of Appeal decision in Langham v Veltema[1] the courts and tribunals have considered several challenges by taxpayers to HMRC's power to make discovery assessments after failing to open in time enquiries into self-assessments.
Read moreCourt of Appeal makes it clear that a skeleton argument is not a vehicle for the introduction of unpleaded claims
The Court of Appeal has recently handed down judgment in the case of Credit Suisse AG v. Arabian Aircraft & Equipment Leasing Co EC.
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