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Intellectual property – confidential information Wade and others v British Sky Broadcasting Ltd [2016] EWCA Civ 1214
What confidential information exists in an idea and what amounts to misuse?
Read moreNew CAP guidance on affiliate marketing
Is your “affliate marketing” obviously identifiable as an advert?
Read moreContractual interpretation Dooba Developments Ltd v McLagan Investments Ltd [2016] EWHC 2944 (Ch)
What was meant by a clause entitling either party to rescind where “all of the Conditions have not been discharged”?
Read moreASA Ruling on John Lewis Partnership PLC
Can you pull a promotion if you’re nervous about stock levels?
Read moreThe VW emissions scandal – the tip of the iceberg?
The Volkswagen (VW) emissions scandal relates to “defeat devices” that are able to sense when the car is undergoing emissions testing and accordingly activates equipment that reduces nitrogen oxide emissions.
Read moreSoftware licensing: SAP UK Limited v Diageo Great Britain Limited [2017] EWHC 189 (TCC)
What are the risks of “indirect” use of software?
Read moreSoftware licensing: SAP UK Limited v Diageo Great Britain Limited [2017] EWHC 189 (TCC)
What are the risks of “indirect” use of software?
Read moreSoftware licensing: SAP UK Limited v Diageo Great Britain Limited [2017] EWHC 189 (TCC)
What are the risks of “indirect” use of software?
Read moreImplied terms: Teekay Tankers Ltd v STX Offshore and Shipbuilding Co Ltd [2017] EWHC 253 (Comm)
Whether the court will imply essential terms to give effect to the parties’ intention to enter into a legally binding agreement.
Read moreImplied terms: Irish Bank Resolution Corp Ltd (In Special Liquidation) v Camden Market Holdings Corp [2017] EWCA Civ 7
In what instances will an express contractual power be subject to an implied qualification?
Read moreConsequential loss: Star Polaris LLC v HHIC-Phil Inc [2016] EWHC 2941 (Comm)
What is the meaning of the phrase “consequential or special losses” in the context of a limitation of liability clause?
Read moreTribunal allows taxpayers' appeal in foreign exchange losses case
In Smith and Nephew Overseas Limited and others v HMRC [2017] UKFTT 151, the First-tier Tribunal (FTT) allowed appeals against HMRC's disallowance of foreign exchange losses incurred as a result of a change in functional currency following a company reorganisation.
Read moreItalian data protection authority issues fines totalling more than €11m for illegal data processing
The fines are thought to be the highest ever issued by a European data protection authority.
Read moreThe Insurance Block Exemption: The End of an Era
31 March 2017 sees the expiry of the Insurance Block Exemption
Read moreBetween a rock and a hard place
Difficulties for lenders arising out of limitation
Read more“Gagging orders”: an office holder’s secret weapon
Practitioners are fully aware of the extensive powers available under ss 235 and 236 of the Insolvency Act 1986 (IA 1986) allowing administrators and liquidators as office holders (OHs) to require individuals and organisations to disgorge information.
Read morePlanning to Protect Pubs
A review of recent article 4 directions removing permitted development rights from pubs and proposed legislation to protect them from development and demolition.
Read moreRidgecrest – Tribunal allows appeal against Regulation 80 determinations
In Ridgecrest Cleaning Services Pendergate Ltd v HMRC [2016] UKFTT 778 (TC), the First-tier Tribunal (FTT) allowed an appeal against determinations of underpaid tax made under Regulation 80 of the Income Tax (PAYE) Regulations 2003 (the PAYE Regulations), as HMRC had not obtained the necessary statutory consent from the Appellant to notify it of changes to employee PAYE codes electronically.
Read moreLicensees beware - SAP wins victory against Diageo for breach of software licence agreement
In a significant ruling for software customers and providers, the High Court found that Diageo breached the "Named User" pricing mechanism of its software licence agreement with SAP.
Read moreIn-specie pension contributions - what's the fuss all about?
SIPP and SSAS providers and members continue to be left in limbo over potential tax charges arising from in-specie contributions. HMRC has suspended tax relief on contributions whilst it investigates the position, leaving providers and members without tax relief and the risk of tax assessments back to 2009.
Read moreFOS backs down and agrees: award limit applies in avoidance cases
In R (on the application of Aviva Life & Pensions (UK) Limited) v Financial Ombudsman Service [2017]1 Aviva judicially reviewed a Financial Ombudsman Service decision that required them to reinstate a life insurance policy they had avoided for non-disclosure.
Read moreFinancial litigation roundup
Welcome to the latest edition of our financial litigation roundup, which considers recent judgments, ongoing cases and legal developments from the banking and financial world in the UK and Asia.
Read moreFinally, a victory in the on-going battle against business rates
The Supreme Court ruling in Newbigin v Monks represents a welcome and important victory for UK property developers.
Read moreHMRC's failure to exercise its discretion unreasonable
In G B Housley Limited v HMRC [2016] EWCA Civ 1299, the Court of Appeal allowed the Appellant's appeal and restored the decision of the First-tier Tribunal (FTT) which had discharged HMRC's VAT assessment on the basis HMRC had failed to correctly exercise its discretion.
Read moreHas the FCA made settling more appealing?
Changes to the Regulatory Enforcement Process
Read moreSolicitors duty to warn - when does it arise?
The Court of Appeal has recently dismissed an appeal against the decision of Michael Bowes QC sitting as a deputy judge in the Queen’s Bench Division in Balogun v Boyes Sutton & Perry [2017] EWCA Civ 75.
Read moreBDO report finds fraud at a 5-year high
There has been a cascade of negative headlines in recent months about increased incidences of fraud in the UK. Stretched police resources, combined with an array of opportunities for online exploitation of businesses and consumers, are perceived to have made it a good time to be a fraudster.
Read moreTax update, March 2017
In this month’s update we report on HMRC’s Spotlight 36 which has been issued in respect of planning designed to circumvent the loan taxation rules in Part 7A ITEPA; new draft legislation in relation to the taxation of non-domiciled individuals and a recent report by the Public Accounts Committee on the taxation of high net worth individuals.
Read moreThe new statutory obligation to report on payment practices
Key points (and links) for businesses to note about the draft Reporting Payment Practices and Performance Regulations 2017 which comes into effect in April 2017.
Read moreCourt of Appeal rejects claim for misuse of confidential information in TV format
The Court of Appeal has confirmed a decision that confidential information was not misused by a large telecommunications organisation when it developed a television programme format with multiple similarities to one pitched to (and rejected by) it by individuals from the music industry a year previously.
Read moreGuide to Real Estate Funds
Welcome to the BVCA Guide to Real Estate Funds, the latest in our series of guides into business sectors, investment strategies and international markets.
Read moreVAT update, February 2017
In this month’s update we report on HMRC’s withdrawal of three VAT extra-statutory concessions, the National Audit Offce’s investigation into VAT evasion by overseas online retailers and HMRC’s responses to the various “Making Tax Digital” consultations.
Read moreCouple awarded £17,000 damages for distress caused by neighbour's CCTV surveillance
The compensation is an example of the rise of "distress" claims as a result of breaches of the Data Protection Act 1998 (DPA).
Read moreA punishment to fit the crime – CJEU allows punitive damages in IP infringement cases
In a recent decision, the Court of Justice of the EU (CJEU) ruled that the EU Enforcement Directive does not preclude the legal provision of punitive damages in infringement cases in EU Member States.
Read moreTiming and detail critical in misfeasance claims against HMRC
The claimant taxpayer, who had been wrongly convicted for cheating the public revenue, had his claim of misfeasance in public office against HMRC struck out by the High Court because it was brought too late and he had failed adequately to plead his case.
Read moreDemand guarantees not subject to doctrine of strict compliance
High Court holds that the doctrine of strict compliance does not automatically apply to demand guarantees (or performance bonds) in the way that it applies to letters of credit.
Read moreCIL review: A note of caution to charities
An overview of the CIL review team's recommendations for reform of CIL and consideration of the effect the loss of charitable exemptions could have on charities
Read more"Fraud unravels all" – or does it?
The English Commercial Court has upheld the enforcement of a foreign arbitration award against a buyer of goods even though the seller submitted forged bills of lading under the letter of credit
Read moreWealth and trusts quarterly digest, February 2017
The digest provides up to date commentary and analysis on key sector developments. Our tax, wealth and trusts teams are able to provide a wide ranging service to assist you and your clients in responding to market trends and legal developments. We would welcome the opportunity to discuss any concerns you may have and always welcome feedback on the content of our publications.
Read moreCustoms and excise quarterly update, February 2017
In this quarterly update we report on new customs examination powers which allow HMRC to examine goods away from ports, airports and other approved places under customs control after clearance, the Government’s response to its consultation on a new due diligence scheme for UK fulfilment houses handling goods imported from outside the EU and HMRC’s new raw tobacco approval scheme.
Read moreRobo-Advice: not so black and white?
The Chairman of the FCA, John Griffith-Jones has provided an insight into the Regulator's concerns that the advent of technological developments has blurred the distinction between when customers are receiving advice or guidance.
Read moreThe importance of retainer letters
Court strikes out claim that an adviser owed a duty to point out a claim against a former adviser
Read moreUpper Tribunal confirms transfer of pension fund is not a transfer of value for IHT purposes
In HMRC v Parry & Others [2017] UKUT 4 (TCC), the Upper Tribunal (UT) held that a transfer of funds from a registered pension scheme to a personal pension plan made by the deceased shortly before her death was not a 'transfer of value' for the purposes of section 3, Inheritance Tax Act 1984 (IHTA). Similarly, the deceased's omission to exercise her right to take lifetime benefits from the personal pension plan was not a transfer of value.
Read moreThe Housing White Paper: 5 ways to boost delivery
A round-up of five key themes in the Housing White Paper which aim to increase land available for housing and boost build-out rates.
Read moreComputer says...sell, sell, sell!
False news stories and the stock market - a toxic combination or a risk-taker's dream?
Read moreThe long arm of the law: chasing the proceeds of (alleged) crime
The English Court has recently upheld a freezing order over the sale proceeds from shares alleged to be a Canadian company's bribes to a Chadian diplomat's wife in the US.
Read moreGreen belt development - don't forget the law!
A review of the housing white paper in relation to green belt development noting that the Green Belt (London and Home Counties) Act 1938 is a further hurdle.
Read moreLead market regulator's lawsuit includes professional advisers
In another significant development in the Securities and Futures Commission's (SFC) efforts to combat market misconduct-type activity involving listed shares in Hong Kong, the lead market regulator has commenced civil proceedings under Section 213 of the Securities and Futures Ordinance (Cap 571) in respect of China Forestry Holdings Co Ltd (in official liquidation). What makes the proceedings noteworthy is that besides naming the company and two of its directors as co-defendants, the regulator's civil complaint also names two co-sponsors and the auditor involved with the company's initial public offering (IPO) in 2009.(1)
Read moreBusiness rate hikes about to hit retailers
Retailers are bracing themselves for increased property costs in the form of newly calculated business rates which take effect in April 2017.
Read moreMake insolvency great again
One of the great criticisms of the new President of the United States of America is that his companies filed for bankruptcy four times when he was a business mogul.
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