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Publication

Sports Ticker (29 July 2021) - Premier League v Man City, Rugby League World Cup and F1 TikTok content - a speed-read of key commercial updates from the sports world

Published on 29 July 2021. By Jeremy Drew, Head of TMT and Joshua Charalambous, Senior Associate and Stuart Harris, Associate and Samuel Coppard, Associate and Jaleela Johnson, Associate and Joseph Akwaboa, 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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Publication

Corporate Tax Update - July 2021

29 July 2021

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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 May and June 2021. Included in this update are news of the historic G7 agreement as to plans for global tax reform, summaries of two cases on the required formalities for bringing contractual claims for breach of warranty and pursuant to a tax covenant, and news of another win for HMRC in an ‘IR35’ case. As ever we hope you, your family and friends are all staying safe and are enjoying the summer.

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Blog

The current state of service

Published on 29 July 2021. By Thomas McCall, Associate and Alan Williams, Partner

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Civil war, competing Governments and a dangerous environment. None of these factors ultimately swayed the UK Supreme Court on 25 June, which held that an English court cannot simply dispense with service of the claim form in proceedings against a State, however difficult service may seem.

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Publication

V@ update - July 2021

Published on 29 July 2021. By Adam Craggs, Partner and Rebekka Sandwell, Associate

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Welcome to the July 2021 edition of RPC's V@, an update which provides analysis and news from the VAT world relevant to your business.

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Blog

Solicitors' Undertakings: will the lacuna in the law undermine the smooth and efficient transaction of legal business

Published on 28 July 2021. By Laura Stocks, Partner and Tom Toulson, Senior Associate

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Solicitors undertakings are a vital tool in legal practice to ensure the smooth running of litigation and transactional matters.

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Blog

Avonside Roofing – Tax Tribunal sets aside Schedule 36 information notice

Published on 28 July 2021. By Rebekka Sandwell, Associate

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In Avonside Roofing Ltd v HMRC [2021] UKFTT 158 (TC), the First-tier Tribunal (FTT) set aside an information notice issued under paragraph 1, Schedule 36, Finance Act 2008 (the Notice), on the basis that the information and documents requested by HMRC were not reasonably required for the purpose of checking the recipient's tax position.

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Blog

The Forfeiture Moratorium has been extended – But what about the arrears?

Published on 26 July 2021. By Mike Kilner, Consultant

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On 16 June 2021 the Government announced that it is drafting legislation to ringfence outstanding unpaid rent that has accrued during the pandemic in order to protect jobs and give businesses breathing space to recover.

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Blog

The government responds to Cumberlege - What now for product liability risks in the life sciences sector?

Published on 26 July 2021. By Peter Rudd-Clarke, Legal Director

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The government has accepted most of Baroness Cumberlege's recommendations, with long term implications for litigation concerning medicines and medical devices.

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Blog

Rocha-Afodu v SRA – the regulator's powers over solicitors' private lives are examined again

Published on 26 July 2021. By Graham Reid, Partner and Charlotte Thompson, Associate

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If the boundary between a solicitor's professional and private lives were ever to be mapped, it would probably look like the coastline of Norway - infinitely complex, jagged and largely rocky. The da Rocha-Afodu v SRA decision ([2021] EWHC 1666 (Ch)) is another Divisional Court case exploring this difficult terrain, following upon that of Beckwith v SRA [2020] EWHC 3231 (Admin).

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Publication

Redundancy in Hong Kong – Payments and notification obligations

23 July 2021

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In the last of this series, we consider the standard payments owed to an employee on termination as well as employers' notification obligations to government entities in Hong Kong on the cessation of employment.

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Blog

Goodwill, Bad Faith and Brotherly Luv: Court of Appeal finds "special circumstances" to allow defence to Passing Off claim

Published on 22 July 2021. By Henry Priestley, Partner and Ben Harris, Associate

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In a dispute between two half-brothers regarding the ownership of a music group name, the Court of Appeal (CoA) found "special circumstances" to permit arguments that would ordinarily be barred through estoppel.

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Podcast

How behavioural science can help insurers (a podcast with Ella Morrison)

21 July 2021

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Welcome to Insurance Covered. In this episode we discuss the role behavioural science can and does have in the insurance industry. Our guest is Ella Morrison, Senior Behavioural Designer at Cowry Consulting.

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Blog

Siddiqui - No proper ground for setting aside summons in private prosecution

Published on 21 July 2021. By Adam Craggs, Partner

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Private prosecution not to be quashed due to failure to disclose settlement agreement.

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Publication

What if the CEO asks me about… the people implications of our growing online presence

Published on 21 July 2021. By Simon Edwards, Partner

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The Covid-19 pandemic has led to numerous changes in the retail sector, with one of the key ones being the growth in online sales – according to the ONS as of January 2021 online sales represented 35.1% of total retail sales versus just 19.5% in January 2020 (though the latest figures from May 2021 show that this has dropped back to 28.5% as things have started to open back up).

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Blog

RPC Bites Summer Bumper Edition 2021

Published on 20 July 2021. 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. Enjoy!!

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Podcast

Dawn of a new era: predicted increase in dawn raids

19 July 2021

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With financial pressure mounting on the Government, and with an additional 1000 new fraud investigators announced in the last budget, many expect the frequency of HMRC dawn raids to increase considerably.

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Blog

(Sex) Pistols at dawn over Danny Boyle's new biopic series

Published on 19 July 2021. By Alessandro Cerri, Associate and Sophie Parkinson, Trainee Solicitor

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Sex Pistols band members accuse frontman John Lydon of being No Fun and creating Anarchy for refusing to authorise licences for the use of the band's music in Danny Boyle's forthcoming TV series, Pistol.

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Blog

(Sex) Pistols at dawn over Danny Boyle's new biopic series

Published on 19 July 2021. By Alessandro Cerri, Associate and Sophie Parkinson, Trainee Solicitor

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Sex Pistols band members accuse frontman John Lydon of being No Fun and creating Anarchy for refusing to authorise licences for the use of the band's music in Danny Boyle's forthcoming TV series, Pistol.

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Blog

Knot so Weedy Afterall? RICS issues new draft guidance on Japanese Knotweed

Published on 19 July 2021. By Alexandra Anderson, Partner and Katharine Cusack, Partner

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The RICS is seeking consultation on its Japanese Knotweed draft guidance note. The consultation, which you can access here, opened on 22 June 2021 and closes on 3 August 2021.

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Publication

Sports Ticker (16 July 2021) - Soul Cap, Jay-Z tackles rugby, and Wimbledon media rights - a speed-read of key commercial updates from the sports world

Published on 16 July 2021. By Jeremy Drew, Head of TMT and Joshua Charalambous, Senior Associate and Stuart Harris, Associate and Samuel Coppard, Associate and Jaleela Johnson, Associate and Joseph Akwaboa, 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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Publication

Hong Kong employment – Court of Appeal on interpretation of contracts and (3 – 0) on penalties

Published on 16 July 2021. By Andrea Randall, Partner and Sakshi Buttoo, Registered Foreign Lawyer

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The Hong Kong Court of Appeal’s recent judgment (of three judges) in Law Ting Pong Secondary School v Chen [2021] HKCA 873 is an interesting judgment that: (i) summarises and applies the relevant principles of contractual interpretation; and (ii) found that a clause providing for termination by payment in lieu of a notice period does not engage the law on penalty clauses and, even if it does, such a provision is unlikely to be regarded as unenforceable (unless it is unconscionable or extravagant).

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Blog

Expert evidence is not an absolute right: High Court issues stark reminder that breaches of rules on expert evidence will not be tolerated

Published on 15 July 2021. By Geraldine Elliott, Global Head of Commercial Disputes and Jodie Gittins, Associate

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The High Court has recently issued a stark reminder that breaches of the rules on expert evidence will not be tolerated.

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Blog

Marketing mishap costs Papa John's

Published on 14 July 2021. By Jon Bartley, Partner and Kiran Dhoot, Trainee Solicitor

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Last month, the Information Commissioner's Office ("ICO") has issued a £10,000 fine to Papa John's for sending over 165,000 marketing messages without properly meeting the requirements of the "soft opt-in" rule.

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Blog

The Regulatory Spotlight is shining bright and not just on AFMs

Published on 14 July 2021. By James Wickes, Partner

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On 20 June 2021, the FCA published its findings from the review it carried out on host Authorised Fund Management firms during 2019-2020. The purpose of the review was "to test the viability of the host Authorised Fund Manager (AFM) business models and assess whether conflicts of interests were being effectively managed."

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Blog

…and ONE MORE THING, an intention to parody is not (necessarily) bad faith

Published on 14 July 2021. By Ben Mark, Partner and Sarah Mountain, Senior Associate

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In 2017, Apple successfully opposed two trade mark applications for the words 'SWATCH ONE MORE THING' and 'ONE MORE THING' (the OMT Applications). The OMT Applications were filed by Apple's long-time adversary, Swatch. Apple alleged that the phrase “ONE MORE THING” had come to be associated with it and that Swatch had filed the OMT Applications with the intention of parodying Apple.

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Blog

Golamreza – HMRC assessments and the burden of proof

Published on 14 July 2021. By Constantine Christofi, Senior Associate

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In Golamreza Qolaminejite (aka A Cooper) v HMRC [2021] UKUT 118 (TCC), the Upper Tribunal (UT) allowed the taxpayer's appeal in part on the basis that the First-tier Tribunal (FTT) had erred in law in failing to take all of the taxpayer's case into account in arriving at its decision.

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Podcast

The Month That Was – June 2021 –Manchester Building Society v Grant Thornton and compulsory professional indemnity insurance for tax advisers

13 July 2021

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Welcome to Money Covered, a monthly podcast from RPC aimed at those dealing with complaints, claims and risk management in the financial services sector.

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Blog

Waste not, want not! The UK Government "zeroes" in on plastic waste in Food & Drink

Published on 13 July 2021. By Ciara Cullen, Partner and Sophie Tuson, Associate

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Through a series of recent consultations and legislative initiatives, the Government has shown it is serious about reducing plastic waste and shifting the UK towards a more circular economy. The Government's motivation for doing so is clear: The UK reportedly generates more plastic waste per person than any other country bar the US and currently less than 10% of household plastics are recycled. This is partly due to present difficulties in recycling so-called 'soft plastics', which the Government intends to enforce the collection of by 2026.

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Blog

Escaping Reality Through Reality TV

Published on 12 July 2021. By Ela Broderick-Basar, Trainee Solicitor

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Throughout the COVID-19 pandemic, I have run-around the upper East side of New York City with a bunch of wacky housewives, stayed in a luxury villa in Mexico and sashayed down the runway with 12 other queens. And this summer I will be returning to Majorca for a long, hot summer!

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Podcast

A look at space insurance (a podcast with David Wade)

12 July 2021

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Welcome to Insurance Covered. In this episode we discuss space insurance, these policies cover and why companies take these out. Peter is joined by David Wade, Underwriter at Atrium Underwriting where he specialises in Space insurance. We discuss, the insurance of space projects, satellites and the future of space exploration.

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Publication

Spotlight on private wealth - July 2021

Published on 12 July 2021. By Adam Craggs, Partner and Geraldine Elliott, Global Head of Commercial Disputes 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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Publication

Redundancy in Hong Kong – An employee's guide to the legal and practical considerations

Published on 07 July 2021. By Andrea Randall, Partner and Sakshi Buttoo, Registered Foreign Lawyer

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In this article, we will consider an employee's rights in the event that they are told that their role is being made redundant. We will also examine the consequences of receiving notice of redundancy, offers of alternative employment and/or separation agreements, as well as claims an employee may commence against their employer as a result of their cessation of employment.

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Blog

Perring – Burden of proof for establishing that documents are 'reasonably required' in taxpayer information notice appeal is on HMRC

Published on 07 July 2021. By Alexis Armitage, Associate

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In Perring v HMRC [2021] UKFTT 110, the First-tier Tribunal (FTT) held that the burden of proof for establishing that documents are "reasonably required" under a taxpayer notice issued under Schedule 36, Finance Act 2008 (FA 2008) lies with HMRC.

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Publication

Financial Crime Time – Your Update from RPC: 2021 Q2

Published on 06 July 2021. By Adam Craggs, Partner and Michelle Sloane, Partner and Alice Kemp, Senior Associate (Employed Barrister)

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Welcome to the latest edition of our round-up of news making the headlines in the world of financial crime and compliance. Our aim is to give you an easily digestible, bite-sized overview of issues that may affect your business.

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Podcast

Playing a winning hand: dealing with an HMRC enquiry

05 July 2021

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In this episode of Taxing Matters we are joined by John Cassidy, a Tax Resolutions Partner at accountancy firm Crowe UK. A tax veteran of over 25 years, when it comes to tax investigations, what John hasn't experienced, written about or lectured on isn't worth knowing!

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Publication

Tax Bites - July 2021

Published on 01 July 2021. 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

Sports Ticker (1 July 2021) - Laurel Hubbard, Nike's super spikes and the RFU's COVID Recovery Plan - a speed-read of key commercial updates from the sports world

Published on 01 July 2021. By Jeremy Drew, Head of TMT and Joshua Charalambous, Senior Associate and Stuart Harris, Associate and Samuel Coppard, Associate and Jaleela Johnson, Associate and Joseph Akwaboa, 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

RPC Bites 34 - Mediterranean tonic water too descriptive for the EUIPO, enhanced regulation for alcohol ads and UK-Australia trade deal agreed in principle

Published on 01 July 2021. 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. Enjoy!!

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Blog

Who gets to deliver my news? - Ofcom starts its consultation on changes to media ownership restrictions

Published on 30 June 2021. By Marlon Cohen, Senior Associate and Kiran Dhoot, Trainee Solicitor

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Ofcom is looking to update old rules governing media ownership in the UK to reflect consumers increased access to news online and the fragmented use of traditional media, and the implications of reform could be far reaching.

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Blog

Never too late: English court issues anti-suit injunctions despite foreign proceedings reaching Supreme Court

Published on 30 June 2021. By Andy McGregor, Head of Civil Fraud and George Fahey , Associate

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If, contrary to an agreement to arbitrate, you are sued in the wrong jurisdiction the English courts stand willing to issue an anti-suit injunction – regardless of how quickly the foreign proceedings might have escalated. The recent case of UAU -v- HVB [2021] EWHC 1548 (Comm) serves as a good example of how a party should conduct itself in order successfully to obtain injunctive relief.

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Blog

Aozora - Unilateral credit for US withholding tax allowed even where no treaty relief available

Published on 30 June 2021. By Harry Smith, Senior Associate

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US UK double tax treaty and associated UK legislation interpreted to give unilateral credit for withholding tax suffered on interest income.

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Podcast

A look at micro insurance (a podcast with Rose Goslinga)

28 June 2021

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Welcome to Insurance Covered. In this episode we discuss micro insurance with Rose Goslinga, co-founder of Pula, a micro insurance company based in Kenya. We will look at why micro insurance exists and why it has become a vital source of cover for so many people in Kenya and beyond.

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Blog

Directors' duties and conflicts of interest – application to former directors

Published on 28 June 2021. By Ben Magahy, Senior Associate

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The High Court has recently considered the scope of the duty to avoid conflicts of interest as it applies to former directors of a company.

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Publication

Health and safety update - June 2021

28 June 2021

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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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Publication

V@ update - June 2021

Published on 24 June 2021. By Adam Craggs, Partner and Rebekka Sandwell, Associate

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Welcome to the June 2021 edition of RPC's V@, an update which provides analysis and news from the VAT world relevant to your business.

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Blog

Rediscovering ADR

Published on 23 June 2021. By Adam Craggs, Partner and Constantine Christofi, Senior Associate

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Alternative Dispute Resolution (ADR), in the form of mediation, remains an important part of the tax dispute resolution process. In light of the backlog of cases caused by Covid-19, and the practice statement issued by the Tribunal last year, we expect that taxpayers and HMRC will begin to re-examine and embrace ADR which can be an effective method of resolving disputes with HMRC.

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Blog

What is "mutuality of obligation" and why does it matter in the world of work?

Published on 22 June 2021. By Kelly Thomson, Partner

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Any business which needs work to be done for it makes a choice as to how that work is procured and delivered.

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Blog

Retailers to be consulted on new legislation for protection from terrorist attacks

Published on 22 June 2021. By Jonathan Drake, Senior Associate and Gavin Reese, Partner

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The Government is currently consulting with the public and retailers to seek their views on proposed legislation requiring the occupiers of "publicly accessible locations" to implement measures to protect employees and members of the public in the event of a terrorist attack.

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Blog

Re-commerce: the future of luxury fashion?

Published on 21 June 2021. By Paul Joukador, Partner and Harpreet Kaur, Trainee Solicitor

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With Gen Z successfully catapulting fashion resale platforms like Depop, StockX and Vinted into the limelight over the last decade, has the time come for the luxury market to enter the world of re-commerce?

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Podcast

Ashbolt and Arundell: challenging search warrants

21 June 2021

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In the latest episode of Taxing Matters, we take a closer look at the recent case of Ashbolt and Arundell v HMRC, which involved a challenge to the lawfulness of search warrants.

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