Search
Are you sitting comfortably?
Do you work in one of the most hazardous workplace environments of the 21st century?
Read moreNew Customs Enforcement Regulation
With effect from 1 January 2014, the new Customs Enforcement Regulation 608/2013 (Regulation) gives customs authorities extended powers to detain counterfeit or pirated goods at the borders of the European Union.
Read moreLitigation privilege – a cautionary tale
In Starbev GP Ltd v Interbrew Central European Holding BV [2013] EWHC 4038 (Comm), the Claimant, Starbev GP Ltd ("Starbev"), successfully challenged the claim of the Defendant, Interbrew Central European Holding BV ("ICEH"), to withhold inspection of two categories of documents on the ground of litigation privilege.
Read moreNow do as you are told!
In the case of Thavatheva Thevarajah -v- John Riordan and Others, the Court of Appeal has once again made clear that, if you fail to follow directions for a claim, you will be penalised.
Read moreMore than just a Bitcoin on the side?
In the darkest days of the recent recession it was a mainstream view that the euro - the currency with the largest cash circulation in the world - might completely collapse and that the franc, deutsche mark and other abandoned currencies might re-emerge in its stead.
Read moreCourt finds HMRC's entry and search unlawful
In the recent judicial review case of R (on the application of Lees & Ors)[1], the High Court held that the execution of search and seizure warrants obtained by HMRC was unlawful.
Read moreToo close for comfort – LPAs fail on the duty to co-operate
You would have thought that by now, after nearly 2 years since the Localism Act and National Planning Policy Framework have been in place, that local planning authorities would have got their act together.
Read moreBreaking the (supply) chain
Determining the source of infringing goods put on the market is often a priority for trade mark owners seeking to prevent sales of infringing products.
Read moreArchitect's negligence: Strike Out Application fails to determine limitation position
Edwards-Stuart J recently held in Venulum Property Investments Ltd v Space Architects Ltd & 5 Ors (2013) that it was not appropriate to decide the limitation issues via a strike out application in the absence of full evidence.
Read moreFranked Investment Income ('FII') Group Litigation: ECJ strikes down UK's retroactive curtailment of limitation period for making mistake-based tax restitution claims
On 12 December 2013 the Court of Justice of the European ('ECJ') ruled, in line with the Advocate-General's opinion dated 5 September 2013, that section 320 Finance Act 2004 ('section 320') breached EU law.
Read more“It is well enough that people…do not understand our banking system, for if they did, I believe there would be a revolution before tomorrow morning.”
As another tale of market manipulation hits the headlines, one has to admit that Mr. Ford probably wasn't far wrong.
Read moreRegulator gets its Tiger in HK
Overseas hedge fund admits to insider dealing of listed shares in Hong Kong
Read moreCourt of Appeal warns claimants to tread carefully when faced with multiple tortfeasors
In Gladman Commercial Properties, the Court of Appeal has upheld a High Court decision to strike out a second claim, brought against joint tortfeasors who were not parties to an earlier claim which had been compromised by a settlement agreement.
Read moreYou'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 more