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In house lawyer prevented from relying on a leaked email and an overhead conversation

Published on 28 November 2019. By Jonathan Cary, Partner

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Mr Curless was a senior legal counsel at Shell International Limited (Shell) from January 1990 until he was made redundant in January 2017. He suffers from Type 2 diabetes and Obstructive Sleep Apnoea. He brought a claim against Shell for disability discrimination, victimisation and unfair dismissal.

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VAT update - November 2019

28 November 2019

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In this month’s update we report on (1) the revocation of the Cross-border Trade (Public Notices) (EU Exit) Regulations; (2) the new VAT group provisions; and (3) the digitisation of the tribunal service. We also comment on three recent cases which consider (1) who the recipient of a supply is in circumstances where there is more than one potential recipient; (2) single purpose vouchers and the time of supply; and (3) inaccuracy penalties in the absence of any supply.

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Dear Legal, can we put a laundrette in store?

Published on 28 November 2019. By Simon Edwards, Partner and Rachael Ellis, Associate

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How should brands navigate a change to their high street store space?

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Coal Staff Superannuation Scheme – Taxation of manufactured overseas dividends breached EU law

Published on 27 November 2019. By Rebekka Sandwell, Senior Associate

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In HMRC v Coal Staff Superannuation Scheme Trustees Ltd [2019] EWCA Civ 1610, the Court of Appeal dismissed HMRC's appeal and held that the imposition of withholding tax on manufactured overseas dividends was contrary to EU law.

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Customs and excise quarterly update November 2019

26 November 2019

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In this update we report on (1) the new customs legislation if the UK leaves the EU without a deal; (2) steel safeguard quotas; and (3) the recent deadline extension for customs authorisations made indirectly. We also comment on three recent cases relating to (1) civil evasion penalties; (2) the meaning of “holding” goods; and (3) tariff classification.

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Costs proportionality: answers at last?

Published on 22 November 2019. By Aimee Talbot, Senior Associate

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Practitioners have been waiting six years for authoritative guidance on how the new post-April 2013 proportionality test applies in the hope that we will be better able to predict the outcome of costs assessment and, therefore, better equipped to advise our clients. A recent Court of Appeal decision has been described as delivering this; however, it raises a number of new issues which are sure to give rise to further satellite litigation. As such, proportionality remains the great unknown.

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Endometriosis: painfully under-diagnosed?

Published on 22 November 2019. By Amber Oldershaw, Associate

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Endometriosis, described as a "silent source of unnecessary misery", affects over two million women in the UK. So, why is it taking over 7 years to diagnose?

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Publication

Corporate tax update November 2019

22 November 2019

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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 the key developments from September and October 2019. No update would be complete in the current climate without a report on a recent IR35 decision (this month, we bring you two). This month’s update also includes summaries as to HMRC’s latest thinking on the regime for offshore receipts in respect of intangible property, as well as case summaries on the interpretation of the UK-Irish double tax treaty, cross-border loss relief and the effect of statements in HMRC’s published manuals.

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Regulatory change as far as the PI can see

Published on 21 November 2019. By Ben Gold, Partner

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Dramatic regulatory change, and an increase in regulatory action, is affecting a number of important sectors in the professional indemnity market, as we exit 2019 and look ahead at 2020. We consider below some key points to be aware of.

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The Supreme Court holds that "subsequently acquired evidence" is to be disregarded in assessing loss of chance in a DTI compensation scheme

Published on 21 November 2019. By Nick Bird, Partner and Cheryl Laird, Associate (Scottish Qualified)

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On 20 November 2019 the Supreme Court handed down its second 2019 judgment on loss of chance principles in Edwards v Hugh James Ford Simey Solicitors [2019] UKSC 54. It held in favour of the claimant rejecting the lawyers' argument that the issue of loss should be determined based on all of the facts available at the date of the professional negligence proceedings.

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Changing retail landscape leads to decline in employee numbers

Published on 21 November 2019. By Kelly Thomson, Partner

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The retail sector continues to face change and challenge from every conceivable angle and employment within the sector is following this trend.

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Contribution to legal costs: natural love and affection or calculated self-interest?

Published on 20 November 2019. By Andy McGregor, Head of Civil Fraud and Suzan Kurdi, Senior Associate

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When will an order for costs be made against a family member who was not a party to the underlying proceedings, but who contributed significantly to funding the losing party's defence? Answer: when the funder has a personal interest in the litigation. Kazakhstan Kagazy Plc (and others) v Maksat Arip (and others)[1]

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Aozora GMAC Investment Ltd – HMRC did not breach a taxpayer's legitimate expectation

Published on 20 November 2019. By Constantine Christofi, Senior Associate

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In R (oao Aozora GMAC Investment Ltd) v HMRC [2019] EWCA Civ 1643, the Court of Appeal has dismissed the taxpayer's claim that a statement in HMRC’s International Manual created a legitimate expectation, because the taxpayer had not relied on it substantively and, even if it had done, there was insufficient "unfairness" in frustrating the taxpayer's expectation.

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Publication

Sports Ticker 1 – Saracens, DeepMind AI, Under Armour

Published on 19 November 2019. By Jeremy Drew, Head of TMT and Joshua Charalambous, Senior Associate and Stuart Harris, Associate and Samuel Coppard, Associate

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We are delighted to welcome you to the first RPC Sports Ticker - providing fortnightly bite-size updates from around the sports industry.

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Online intermediaries: Fresh guidance from the CJEU on the scope of the E-Commerce Directive

Published on 15 November 2019. By Ben Mark, Partner and Sophie Tuson, Associate

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In Glawischnig-Piesczek, C-18/18 the CJEU has given fresh guidance on online intermediaries and the scope of their obligations under the E-Commerce Directive.

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A judgment that will "benefit" manufacturers facing the "risks" of products litigation

Published on 15 November 2019. By Peter Rudd-Clarke, Legal Director and Emma Kislingbury, Senior Associate

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In the Seroxat group litigation, the Court has endorsed using a risk/benefit approach in claims under the CPA and upheld the trial judge's ruling regarding the limited scope of the Claimants' case

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First Choice – HMRC ordered to pay taxpayer's costs as a result of its unreasonable behaviour

Published on 13 November 2019. By Constantine Christofi, Senior Associate

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In First Choice Recruitment Ltd v HMRC [2019] UKFTT 412 (TC), the First-tier Tribunal (FTT) held that the taxpayer was entitled to its costs because HMRC had acted unreasonably.

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Sandoz Purple leaves Glaxo Blue

Published on 12 November 2019. By Ben Mark, Partner

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Surveys fail to persuade High Court of passing off.

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Medicinal Cannabis – approved for NHS use

Published on 11 November 2019. By Natalie Drew, Senior Associate

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Two cannabis based medicines have now been approved for use by the NHS in England following new guidelines from NICE.

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Publication

Regulatory update - November 2019

11 November 2019

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Welcome to the November edition of our monthly Regulatory Update, which aims to pull together key developments from the past month across the various UK regulators – and help you to navigate the regulatory maze.

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Blog

Risky business: the perils of taking over someone else's contract

Published on 07 November 2019. By Davina Given, Partner and Ben Harris, Associate

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The High Court has held that the tort of inducing breach of contract requires more than merely "facilitating" a breach. Flexidig Ltd v A Coupland (Surfacing) Ltd(1) also reminds third parties of the perils of becoming embroiled in others' disputes.

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Blog

Anchor Defendants: Court of Appeal confirms no 'sole object' test applies

Published on 07 November 2019. By Andy McGregor, Head of Civil Fraud and Emily Fischer, Associate (Australian Qualified)

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Recently, the Court of Appeal confirmed that article 6(1) of the Lugano Convention is not subject to a 'sole object' test. Where claimants have a sustainable claim against an 'anchor defendant' that they intend to pursue to judgment, they may rely on article 6(1) to bring a foreign co-defendant within the jurisdiction. This will be the case even if the claimant's sole object in suing the anchor defendant is to sue the foreign co-defendant in the same proceedings.

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Snapshot

Snapshots Autumn 2019

07 November 2019

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This is your roundup of all recent legal updates spanning advertising & marketing, commercial cases,technology / digital, data protection and intellectual property.

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Tax update - November 2019

07 November 2019

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In this month’s update we report on (1) the government’s response to the Treasury Sub-Committee’s conclusions and recommendations in “Disputing Tax”; (2) the outcome of the consultation into offshore receipts in respect of intangible property; and (3) HMRC’s briefing regarding reform of the off-payroll working rules. We also comment on three recent cases relating to (1) the meaning of “trading company” in the context of entrepreneurs’ relief; (2) whether HMRC can conduct informal enquiries; and (3) the disposal of a business with goodwill and the capital gains tax implications of that disposal.

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Snapshot

ASA ruling on using under 25s in betting ads - BetIndex Limited

07 November 2019

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Can a gambling ad use the image of a person who is under the age of 25? What if they are not singled out in the ad ie they do not seem to be playing a 'significant role' in the ad?

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ASA rules on inappropriate targeting of gambling ads

07 November 2019

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Are ads for age restricted promotions appropriate in a free to play app? If not, who is responsible for ensuring that under-18s are not exposed to inappropriate ads for their age?

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Sky Bet “sports noggin” ad crosses line on guaranteeing betting success

07 November 2019

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Can gambling operators imply that a good knowledge of sports may result in betting success?

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ASA ruling on sales and introductory offers - Furniture Village

07 November 2019

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Can advertisers make reference to both a “Sale” and an “Introductory Offer” in respect of the same promotion?

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ASA ruling on extending closing dates - Ogilvie

07 November 2019

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Does the illness of a key staff member and/or technical issues constitute unavoidable events beyond the control of a promotor, in order that they can exercise a contractual right to extend the end date of a promotion by 12 months?

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ASA rules on price comparisons – Samuel Windsor

07 November 2019

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Can a retailer compare its prices to “typical high street prices”? Does it help if you explain the basis of those "typical" prices?

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Aldi rapped for misleading shopping basket price comparison

07 November 2019

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In what circumstances will a multi-production comparison be considered fair?

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ASA ruling on gender stereotyping – Volkswagen

07 November 2019

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When does an ad perpetuate harmful stereotypes?

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ASA ruling on gender stereotyping – Buxton

07 November 2019

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Can you still use gender stereotypical roles in your ads, even with the ASA’s new gender stereotyping rules in play?

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ASA ruling on alcohol and social responsibility - Macallan

07 November 2019

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How easy is it for an alcohol ad to breach advertising rules on “social responsibility” when it includes daring or potentially dangerous behaviour? Does including elements of fantastical situations help you?

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ASA ruling on gender stereotyping Philadelphia

07 November 2019

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When does an advertisement perpetuate harmful gender stereotypes? Will humour save you?

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ASA ruling on audience composition – Tanya Burr

07 November 2019

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What evidence must a business provide to show audience composition?

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The ASA’s Love Island “cheat sheet”

07 November 2019

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At the end of July, the Advertising Standards Authority (ASA) published a cheat sheet for Love Island contestants, celebs and influencers with guidance on how to declare ads on social media.

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ASA ruling on “celebrity” status – ThisMamaLife

07 November 2019

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What number of Instagram followers constitutes a “celebrity” status?

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ASA ruling on weight loss post – Jemma Lucy

07 November 2019

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Is your choice of influencer appropriate for your product, especially when they might be encouraging an unsafe practice?

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CJEU confirms that e-commerce platforms need not make a telephone number available to consumers

07 November 2019

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Bundesverband der Verbraucherzentralen und Verbraucherverbände — Verbraucherzentrale Bundesverband eV v Amazon EU Sàrl, Case C 649/17

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DCMS consults on AVMS Directive

07 November 2019

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How will the updated provisions in the Audiovisual Media Services Directive (AVMSD) impact on video-sharing platforms (VSPs)?

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White Paper on the Fourth Industrial Revolution – Government strategy on regulating new technologies

07 November 2019

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What are the government's plans to regulate technological innovations?

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CMA shows how far it is willing to “gogo” to ensure fair consumer practices

07 November 2019

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What are the circumstances which led the CMA to pursue court action against Viagogo?

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ECJ rules on Facebook “Like” button

07 November 2019

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Does a Facebook “Like” button make a website operator a joint data controller?

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New EDPB guidelines on processing personal data through video devices

07 November 2019

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How does the GDPR apply to the use of video devices?

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EE fined £100k for sending unsolicited marketing texts

07 November 2019

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What happens when a customer service message also includes promotional material? Do the electronic marketing rules under the Privacy and Electronic Communications Regulations (PECR) kick in?

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ICO issues record fine against British Airways

07 November 2019

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What did it take for the ICO to issue its largest ever fine against British Airways?

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ICO update on Adtech Real Time Bidding Report

07 November 2019

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What can businesses do to minimise the regulatory risks of processing of personal data in relation to real time bidding (RTB)?

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Copyright Directive: CJEU rules on implementation and interpretation of copyright exceptions in Article 5(3)

07 November 2019

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How should copyright exceptions to authors’ exclusive rights to reproduce or communicate their works be implemented and interpreted?

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