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ASA: blind taste test not misleading - Bulmers
What information do you need to include in a comparative ad to support your claim? Can you round up figures to the nearest percentage if you make this clear in the small text?
Read moreASA: misleading “was” price claim: Victoria Plum
When will a “was” price in a savings claim be considered misleading?
Read moreCAP Guidance on 'Compulsory costs and charges: Delivery charges'
How should retailers advertise their delivery charges, in order to comply with the Committee of Advertising Practice’s (CAP) new guidance?
Read moreBradshaw – Tribunal confirms ignorance of the law is a reasonable excuse and cancels penalties
In A and R Bradshaw v HMRC [2018] UKFTT 0368 (TC), the First-tier Tribunal (FTT) has held that a taxpayer's ignorance of the law is a reasonable excuse in relation to the late filing of a non-resident CGT return (NRCGT return).
Read moreFine for theft of employer’s personal data
Can departing employees be fined for stealing their employer's personal data? Even if the theft is relatively "minor"?
Read moreAdministrator of Facebook fan page held to be data controller
Is the administrator of a fan page on Facebook a "controller" for the purposes of the Data Protection Directive (95/46/EC) (DPD)?
Read moreICO draft guidance: legitimate interests as a lawful basis for processing
The GDPR significantly alters the balance of obligations, responsibilities and liabilities for controllers and processors of data. It mandates that a processor must have a lawful basis for the processing of data. However There are some impactful changes, particularly when looking to rely on legitimate interests as the lawful basis upon which a processor intends to process data.
Read moreUK's data retention powers incompatible with EU Law
Are the UK security services' data retention powers compatible with the new privacy regime under EU Law?
Read moreThe new data protection fee
From 25 May 2018, as part of the revamp by the General Data Protection Regulation (GDPR), the Data Protection (Charges and Information) Regulations 2018 (the 2018 Regulations) came into force. Amongst other things, these regulations change the way the ICO fund their data protection work.
Read moreWP29 revised guidelines: personal data breach notification
When should a data controller or processor notify a personal data breach?
Read moreICO draft guidance: Data Protection Impact Assessments
When and how should a data controller conduct a Data Protection Impact Assessment (DPIA) under the GDPR?
Read moreICO guidance: “consent is not the silver bullet for GDPR compliance”
The ICO reiterated that organisations do not necessarily need to obtain fresh consent from all of their customers in order to comply with GDPR.
Read moreInjunctions in the age of digital media
What should be the right scope of an interim injunction where a trade mark is infringed on social media? And how careful do you need to be of using third party trade marks in ad campaigns?
Read moreBlocking orders in relation to counterfeit goods
Who is liable to pay the costs of implementing a blocking order?
Read moreDamages – "negotiating damages" for breach of contract
In what circumstances are "negotiating" (ie Wrotham Park) damages available?
Read moreContractual interpretation – express "good faith" clauses
What approach will the courts take in relation to an express "good faith" clause?
Read moreContractual interpretation – recitals
What factors will a court consider when interpreting contractual clauses?
Read moreContractual Interpretation - no oral modification clauses
Is a no oral modification clause legally effective?
Read moreEIOPA Report on Cyber Insurance raises awareness and understanding of cyber risk in the European market
The European Insurance and Occupational Pensions Authority ("EIOPA") has published a report "Understanding Cyber Insurance – A Structured Dialogue with Insurance Companies", which heralds its first attempt to enhance understanding of cyber risk with a focus on the European market.
Read moreImportant issues relating to effect and interpretation of non-assignment clauses
Service by text and data room, worldwide freezing orders against persons unknown, self-identification orders and hearings on paper and in private are ways the court is dealing with cyber-crime. Here are five ways that the courts are addressing the imbalance that exists between victims and criminals who seek to hide behind a veil of anonymity in this digital age.
Read moreShaw: Tribunal cancels penalties … again!
In Shaw v HMRC [2018] UKFTT 0381 (TC), the First-tier Tribunal (FTT) has cancelled late filing penalties because HMRC had not satisfied the statutory requirements of section 8(1), Taxes Management Act 1970 (TMA) as a notice to file had not been validly served on the appellant.
Read moreAdjudication and liquidation – the final word?
It is generally the case (though not always!) that courts are reluctant to enforce monetary award adjudication decisions in favour of companies in liquidation (CILs). This is because of the uncertainty surrounding the CIL’s ability to repay those sums should it later transpire it was not entitled to the award.
Read moreOnline Prescriptions or Real Life Addictions?
With the rules around online prescribing set to be strengthened, we consider why these changes have come about, and what it might mean for patients and prescribers.
Read moreUS talc litigation has important lessons for UK insurers
Although it is unlikely litigation involving household staples such as talcum powder could succeed in the UK, the ongoing US litigation underlines a significant trend in product liability exposures.
Read moreTax update August 2018
In this month’s update we report on the summary of responses to HMRC’s consultation on extending time limits for offshore non-compliance, HMRC’s policy paper on “profit-fragmentation” and HMRC’s consultation on proposals for new civil information gathering powers for HMRC.
Read moreNew rules for peer-to-peer lending announced by FCA
The popularity of peer-to-peer (P2P) lending has increased exponentially in recent years, with nearly £10 billion being transferred through such platforms in the past ten years. In an attempt to fix "increasingly complex business structures", the FCA has announced new plans for new rules for peer-to-peer (P2P) lending.
Read moreTager – Court of Appeal allows taxpayers' appeals and reduces penalties for failure to comply with information notices
In Tager & Ors v HMRC [2018] EWCA Civ 1727, in allowing the taxpayers' appeals, the Court of Appeal has provided some general observations on the scope and purpose of HMRC's power to impose tax-related penalties under paragraph 50, Schedule 36, Finance Act 2008 for failures to comply with information notices issued under paragraph 1, Schedule 36, Finance Act 2008.
Read moreOnline resale price maintenance and pricing software under scrutiny
The imposition of fixed or minimum prices on their online retailers, in breach of EU competition law, has resulted in four consumer electronics manufacturers being fined over €111 million in total by the European Commission.
Read moreConstruction newsletter July 2018
What challenges does the construction industry face and what does the future hold?
Read moreGood news for UK share sellers - capital gains tax relief relaxed
The UK's entrepreneurs' relief (ER), which is already a valuable tax relief for individual UK-resident sellers of trading companies, is about to become a little more generous.
Read moreInvesting to Innovate
Ocado aims to "change the way the world shops" with B2B technology offerings for retailers
Read moreVAT update July 2018
In this month’s update we report on the alignment of the period for recovery of VAT by exempt public sector entities; new guidance concerning VAT liability on goods supplied on approval; and HMRC’s policy paper on a new regime for interest and penalties.
Read moreSignificant increases to District Court's monetary jurisdiction
Significant increases to the jurisdictional limits for civil claims in the District Court have been proposed.
Read moreMicro-investing: from small acorns…
With the number of card payments overtaking cash for the first time, spare a thought for the piggy-banks of the nation. Where once they were full to the brim with coppers, they now lie forgotten and unused. So what are people now doing with their spare change? Not investing, it would seem…
Read moreAllpay - Tribunal refuses HMRC permission to amend its Statement of Case and awards costs to the taxpayer
In Allpay Ltd v HMRC [2018] UKFTT 0273 (TC), the First-tier Tribunal (FTT) has dismissed HMRC's application to amend its Statement of Case to plead a new legal issue.
Read moreIs a "Duty of Care" required for financial services firms?
On 17 July 2018, the Financial Conduct Authority (FCA) released DP18/5 – its discussion paper on a duty of care and potential alternative approaches. In this article we summarise the discussion paper and then examine briefly whether a new duty is required.
Read moreFinancial litigation roundup - Summer 2018 edition
Welcome to the latest edition of our financial litigation roundup. In this edition, we consider recent judgments and ongoing cases from the banking and financial world in the UK and Hong Kong, as well as legal developments across those jurisdictions.
Read moreNon-residents and UK property
Non-UK residents owning UK real estate, whether directly or via companies, partnerships, trust arrangements or collective investment vehicles, should be aware of important UK tax changes due to take effect from April 2019.
Read moreAccountants, auditors and actuaries beware: the FRC continues to show its teeth, as its future stands in the balance
In widely publicised news, the Financial Reporting Council (FRC) continues to levy record high fines and has cast criticism on a number of firms. What appears to be an unforgiving stance taken by the regulator seems to come in the wake of the review into whether or not it should be disbanded, or folded into another regulatory organisation.
Read more"Content is fire, Social Media is gasoline" – Court of Appeal considers the challenges for interim injunctions in the digital age
The Court of Appeal has upheld part of an interim injunction granted to Australian sportswear company Frank Industries which restrained Nike from using the sign LDNR in its “Nothing Beats a Londoner” advertising campaign.
Read moreCourt of Appeal upholds wide exclusion clause
In its recent decision in Goodlife Foods Limited v Hall Fire Protection Limited ([2018] EWCA Civ 1371) the Court of Appeal held that a particularly broad exclusion clause in a contract relating to a fire suppression system was reasonable within the framework of the Unfair Contract Terms Act 1977.
Read moreAmes: No EIS relief without income tax claim but Tribunal grants judicial review of HMRC's decision
In Ames v HMRC [2018] UKUT 190, the Upper Tribunal (UT) has held that capital gains tax (CGT) relief under the Enterprise Investment Scheme (EIS) is not available on the disposal of shares where no income tax relief was claimed on their acquisition. However, in refusing to allow a late claim for EIS income tax relief, HMRC had misapplied the relevant guidance, fettered its discretion, and failed to consider material facts and the UT therefore granted judicial review of HMRC's decision.
Read moreMedicinal Cannabis: the debate continues
With the debate over medicinal cannabis still going strong, we update you on recent developments which have dominated the headlines.
Read moreBike sharing: running green or running riot?
The two largest Chinese bike sharing companies, Ofo and Mobike, both started operation in the UK last year. Unlike the local schemes, their users are able to park the bikes at any appropriate location, rather than a designated parking dock. Though these "dockless" schemes emerged in a bid to promote a greener life, they have attracted increasing concern because of the environmental and economical hazards they create.
Read moreMore dismissal of 'dormant' claims
Defendants should welcome the recent judgment in Fiscalink International Ltd v Yiu Yu Sum Alex,(1) in which the court struck out the plaintiffs' claims against a majority of the defendants on the basis that the lack of progress over many years was an abuse of process such that the entire action against those defendants should be dismissed.
Read moreIntroducing the new Health Secretary…
Who is Matt Hancock, our new Health Secretary, and what impact will his appointment have?
Read moreFirst Tower Trustees: contractual fiction clauses, unfair contract terms, parliamentary sovereignty and the limits of party autonomy
In its recent judgment in First Tower Trustees Ltd and Intertrust Trustees Ltd -v- CDS (Superstores International) Ltd, the Court of Appeal has set down a significant marker that so-called contractual estoppel does not have any special status and is to be treated as just another form of exclusion of liability.
Read moreThe future of SIPPs – FCA responds to the Work and Pensions Committee
A couple of weeks ago we reported on 5 pointed questions raised by the Work and Pensions Committee of the FCA in relation to the SIPP market. Those questions included whether or not the FCA was considering banning non-standard investments in SIPPs. The FCA has now responded. The response includes the FCA's views on the due diligence it expects of SIPP providers when it comes to non-standard investments.
Read moreBell - The importance of selecting the correct forum when alleging unfairness on the part of HMRC
In J Bell v HMRC [2018] UKFTT 261 (TC), the taxpayer's appeal was struck out by the First-tier Tribunal (FTT), because it does not have jurisdiction to consider issues of public law.
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