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How can I find the golden egg? Part 2: ask the Easter bunny (or third parties)
How can I find the golden egg? Part 2: ask the Easter bunny (or third parties)
Read moreShould fraud unravel all? The Supreme Court thinks so
Should fraud unravel all? The Supreme Court thinks so
Read moreSnow Factor – Upper Tribunal determines the meaning of "financial extremity"
In Snow Factor Ltd v HMRC [2019] UKUT 77 (TCC), the Upper Tribunal (UT) has determined the meaning of the phrase "financial extremity might be reasonably expected to result from that decision of HMRC" in section 85(B), Value Added Tax Act 1994 (VATA).
Read moreHow can I find the golden egg? Part 1: ask the fraudster and accept no eggs-cuses
How do I find the golden egg? Part 1: ask the fraudster and accept no eggs-cuses
Read moreHow do you stop the treasure map leading to the golden egg being destroyed?
How do you stop the treasure map leading to the golden egg being destroyed?
Read moreHow do you stop the golden egg rolling away?
How do you stop the golden egg rolling away?
Read moreThe greatest Easter egg hunt: asset recovery in the English courts
The greatest Easter egg hunt: asset recovery in the English courts
Read moreMacleod – insurance premiums paid not earnings from taxpayer's employment
In Macleod and Mitchell Contractors Limited and William Mitchell v HMRC [2019] UKUT 0046 (TCC), the Upper Tribunal (UT) has held that insurance premiums paid by the company on policies taken out in the sole director's name were not earnings from employment.
Read moreTang - Bare trust existed notwithstanding lack of trust document
In Lily Tang v HMRC [2019] UKFTT 81, the First-tier Tribunal (FTT) held that there was a bare trust despite the absence of a trust document and that the bare trustee was not liable to notify HMRC or for tax in relation to funds she held on trust.
Read moreBrexit delay prolongs uncertainty for insurers
Yesterday's announcement of Halloween as the new deadline for Brexit will prolong uncertainty for many UK insurers.
Read moreIs it now inevitable corporates will face new “failure to prevent economic crime” offences?
Back in September 2014, the then Attorney General, Jeremy Wright QC MP announced that the Government was considering proposals to create a new corporate offence of failing to prevent economic crime. A change of corporate culture was sighted as being necessary to fully address the scale of fraud reported by the Global Economic Crime Survey.
Read moreRoyal College of Surgeons call for Robust Reporting in the Private Healthcare Sector
The Royal College of Surgeons (the “RCS”) has today called for independent healthcare providers to “improve standards in the independent sector and prevent the circumstances that enabled Paterson to continue practising from happening again.”
Read moreSnapshots - Spring 2019
This is your roundup of all recent legal updates spanning advertising & marketing, commercial cases,technology / digital, data protection and intellectual property.
Read moreFixing Fast Fashion: Parliament aims to put the brakes on retailers
'Fast fashion' has been providing inexpensive, up to date styles to the mass market for decades, keeping the consumer both on trend, and in the black. However, as society becomes increasingly aware of the environmental and social impact of the retail sector, Parliament has thrown a spotlight upon the sustainability of 'fast fashion' and the modern retailing practices which underpin it.
Read moreVaginal mesh: the evidence
NICE guidelines inform debate over the evidence for the risks and benefits of mesh products
Read moreWorried you'll run out of milk: what does your contract say?
This isn't a 'B'-word blog, don't worry. But with 'B' looming (in whatever form it may take) UK businesses are facing unprecedented uncertainty when it comes to their supply chain – talk continues of border delays, stock piling and shortages.
Read moreSleeping on the job
Given an increasing interest in wellness, sleep is a hot topic for both individuals and businesses. With sleep-related productivity issues estimated as costing the UK economy up to £40 billion, this article takes a look at the impact that sleep has on businesses – as well as the opportunities that it presents.
Read moreWhat are the requirements for demonstrating genuine use of a trademark?
Supermac’s (Holdings) Ltd (Supermac’s) applied to revoke McDonald’s International Property Company Ltd’s (McDonald’s) EU trade mark registration for “BIG MAC” covering classes 29 and 30 (sandwiches etc) and class 42 (services associated with operating and franchising restaurants etc) (EUTM) on the basis that the EUTM was not put to genuine use during a continuous period of five years following the date of registration in relation to any of the registered goods and services.
Read moreEuropean Parliament introduces Directive on Copyright in the Digital Single Market
How will the new Directive on Copyright change the legal and commercial landscape for both rights holders and content platforms?
Read moreCan brand owners rely on both registered trade mark infringement and passing off in order to prevent third parties from registering companies which incorporate their brand?
On 12 May 2011, Mr Whitehouse incorporated a UK company under the name BMW Associates Limited (BAL). BMW wrote to Mr Whitehouse alleging trade mark infringement and passing off.
Read morePulseOn v Garmin, did the High Court correctly apply the test for infringement of Registered Community Designs?
PulseOn (a developer of heart rate monitor wrist watches) alleged infringement of its Registered Community Design (RCD) for those watches by one of Garmin’s sports watches, the “Forerunner 235”. PulseOn’s RCD sought to protect specific design features of the watch – in particular the shape and arrangement of three oblong LED sensors around a rectangular photo sensor.
Read moreContractual certainty/ implied terms
Was a binding agreement reached between a vendor and an estate agent, despite the parties not having specified the circumstances in which the agreed rate of commission would fall due?
Read moreCan Brexit frustrate a contract?
In 2011, the European Medicines Agency (the EU body tasked with the evaluation and supervision of medicines for human and veterinary use within the EU) entered into a 25 year lease at Churchill Place, Canary Wharf, which began in October 2014.
Read moreThe Business Contract Terms (Assignment of Receivables) Regulations 2018
How does the Business Contract Terms (Assignment of Receivables) Regulation prohibit restrictions on the assignment of receivables under commercial agreements?
Read moreService of notices
What are the requirements for valid “service” of a completion notice?
Read moreCompare the Market: qualifying language in ad too material to be communicated by on-screen text
How prominently do you need to show qualifying language in an ad which is material to the offer in question?
Read moreThe ASA's strategy for the next five years
What is the ASA’s core strategy for the next five years? How proactive is it going to be as a regulator in the digital space?
Read moreCarlsberg in the clear on the inappropriate targeting of under-18s
What will satisfy the ASA that an alcohol ad has not been inappropriately targeted at under-18s?
Read moreCarwow ruling: RRP claims must reflect the price of products as “generally” sold
What type of evidence is the ASA looking for to substantiate that an RRP is the price at which a product is “generally” sold?
Read moreRed Bull's wings clipped on health and concentration claim
How did a claim that Red Bull can boost health and concentration fare with the ASA? Does the increased trend towards tighter regulation based on health grounds signal a rough ride ahead for energy drinks companies?
Read moreCMA tightens noose on ad disclosures
How can brands and influencers ensure they comply with the (tough) approach now being adopted by the CMA?
Read moreMondelez ruling: Peter Rabbit promotion not in breach of HFSS ad restrictions
Should a website built for the purposes of redeeming a prize be deemed an ‘advertisement’ or simply a functional page? If that website is primarily accessible to those over 18, could it still be considered as being directed at children?
Read moreBCAP issues guidance on use of superimposed text in TV advertising
What guidelines must superimposed text on TV ads comply with in order not to mislead viewers?
Read moreIn-app ads for Tombola Arcade
Were ads in the “I’m A Celebrity, Get Me Out Of Here” app (the app) for a tombola arcade inappropriately targeted at under-18s?
Read moreCAP issues new rule and guidance on gender stereotyping
How can ads avoid falling foul of the new gender stereotyping rule?
Read moreCadbury’s Freddo advert banned for encouraging children to eat chocolate
When is an HFSS ad aimed at children? And is age-gating enough? Or is it the ad’s content which really counts?
Read moreCAP guidance on misleading “faux fur” claims in clothes and accessories
How careful should retailers be that their “faux fur” products really are “faux”?
Read moreHouse of Lords Communications Committee: “Regulating in a digital world”
The Government's Digital Charter identified its key priorities, including protecting people from harmful content and behaviour, the legal liability of online platforms, and data and artificial intelligence.
Read moreSecondary ticketing: CMA secures court order against Viagogo to stop engaging in unfair consumer practices
What steps are the CMA taking to crack down on the secondary ticket markets?
Read moreVideo recordings and the journalistic exemption
Does making a video recording on a digital camera constitute the processing of personal data? Can individuals benefit from the “journalistic exemption”?
Read moreICO guidance on contracts and liabilities between controllers and processors
What are the contractual liabilities and requirements of a data processor and a data controller under the GDPR?
Read moreDoes a Facebook Like button on your website make you a data controller?
If the operator of a website embeds a third party plugin (such as the Facebook Like button), does this make it a joint data controller with Facebook?
Read moreICO updates its guidance on data protection impact assessments
When should a data controller conduct a Data Protection Impact Assessment (DPIA)?
Read moreEuropean Data Protection Board launches consultation on the territorial scope of the GDPR
When will processing by a data controller or data processor fall within the territorial remit of the GDPR?
Read moreICO guidance on encryption and use of passwords in online services
How can data controllers and processers improve their security measures?
Read moreAlbatel - TV presenter wins £1.2m tax case
In Albatel Ltd v HMRC [2019] UKFTT 0195 (TC), the First-tier Tribunal (FTT) held that the so-called IR35 legislation did not apply to the provision of services by Lorraine Kelly to ITV.
Read moreMergers and Acquisitions update April 2019
セルビアの首都ベオグラードで24日から欧州剣道選手権大会が開かれるのを機に、大型スポーツイベントについて考えている。日本でも、ラグビーのワールドカップ(W杯)と夏季オリンピック(五輪)が相次いで開催される。そこで今回は、オリンピックを取り巻くスポーツ関連法の問題を取り上げてみたい。
Read moreThe latest cyber stats revealed (the Cyber Security Breaches Survey 2019)
Whilst cyber attacks decrease, the threats to businesses remain. We give you the Cyber Security Breaches Survey 2019.
Read moreUK property – big tax changes for non-UK residents
From 6 April 2019, all gains from UK real estate realised on disposal by non-residents, whether residential or commercial property and whether by way of direct or "indirect" disposal, will be subject to UK capital gains tax or corporation tax.
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