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Greater transparency in the family courts - New Draft Guidance
Proposed new guidance recommends that decisions of the family courts should always be published, unless there are compelling reasons against publication.
Read moreCloud confidentiality – or not …
Anyone using a number of devices to access their information will be tempted to share files between those devices using a service such as Dropbox.
Read moreThe Trade Mark Clearing House – Do You Need to Sign Up?
In January 2012, ICAAN began allowing organisations to apply for new Generic Top Level Domains (gTLDs) which will operate alongside the 280 Country Code Top Level Domains (.com and .co.uk etc) and the 22 existing gTLDs (.biz and .info etc).
Read moreA Chinese lesson for private investigators
Those engaged in the investigation business – whether sniffing out personal or corporate intelligence – are well aware of the need to comply with laws that protect personal information.
Read moreMaking your mark – The Intrapreneur
Being an entrepreneur isn't for everyone. You may have a knockout idea and the 'right stuff' (whatever that is), but starting your own successful business often requires a consternating cocktail of luck, timing, contacts, money, financial risk and personal sacrifice.
Read moreA recent High Court decision acts as a reminder to take care in seeking to settle disputes
The recent decision by the English High Court in Newbury v Sun Microsystems [2013] EWHC 2180 (QB) underlines the importance for lawyers of taking care when settling disputes.
Read moreTax tribunal considers the application of the SDLT anti-avoidance legislation contained in section 75A Finance Act 2003
HMRC have been successful before the First-tier Tribunal ("FTT") in Project Blue Ltd v HMRC [2013] UKFTT 378 (TC), an SDLT case in which the anti-avoidance provisions contained in sections 75A to 75C, Finance Act 2003 fell to be considered. Unless otherwise stated all statutory references below are to Finance Act 2003.
Read moreTrunki successfully wheels out design rival before the High Court
The High Court has recently found that design rights and copyright in the well-known 'Trunki' rideon suitcase for children were infringed by a Hong Kong based competitor's ride-on suitcase for children called the 'Kiddee Case'.
Read moreHigh Court rules that South African subsidiary was not domiciled in England
In Vava –v- Anglo American South Africa Ltd (AASA) and Young–v- AASA
Read moreProcurement Policy Note on EU Directives
The Cabinet Office has issued a Procurement Policy Note (“PPN”) which summarises the main outcomes of the new EU Directives relating to public procurement, utilities procurement and service concessions. The PPN also outlines the next steps in finalising and implementing the Directives.
Read moreMaking money out of Jane Austen
The popularity of RPC's book group shows there are a fair few bookworms around the firm.
Read moreHELP TO BUY: BOOM OR BUST?
The Help to Buy initiative forms part of the Government's Funding for Lending scheme.
Read moreTax avoidance – the beginning of the end?
Last week HMRC published a consultation document entitled "Raising the stakes and tax avoidance".
Read moreHMRC suffer humiliating defeat in overseas pension scheme judicial review
In what can only be described as a humiliating capitulation, HMRC have conceded defeat during the course of a hotly contested judicial review hearing in the High Court.
Read moreCowboys and followers: HMRC's latest consultation on tax avoidance
On 12 August 2013 HMRC launched a new consultation document: Raising the stakes on tax avoidance. The consultation is open for a short period, the closing date for comments being 4 October 2013.
Read moreHigh Court considers non-party costs order on appeal
The High Court recently gave judgment on an appeal against a master's costs decision in AP (UK) Limited v West Midland Fire & Civil Defence Authority.
Read moreSDLT group relief anti-avoidance – good news from HMRC
Last week saw some (much needed) good news on the topic of SDLT avoidance, that should clarify HMRC's approach to the common commercial practice of transferring a property intra-group, following the acquisition of a property-owning company (PropCo).
Read moreA new approach to corporation tax?
On 31 July 2013 the House of Lords Select Committee on Economic Affairs published its first Report in the 2013-2014 session:
Read moreSupreme Court sheds light on service of English proceedings abroad
The Supreme Court in its decision in Abela & Ors v Baadarani considered the requirements for service of English proceedings abroad, ...
Read moreCalculating the value of a restitutionary award in a claim for unjust enrichment
The Supreme Court judgment in Benedetti v Sawaris and others ([2013] UKSC 50) clarified the basis on which a court should evaluate the remuneration (or quantum meruit) for the value of a person's services based on the unjust enrichment of the person receiving the services.
Read moreFirst reported vibration white finger professional negligence claim brings white knuckle decision to those advising defendants
The first reported professional negligence case arising out of under-settlements for former miners in the government's vibration white finger ("VWF") compensation scheme has recently come to trial.
Read moreThe rule of law, tax avoidance and the GAAR
Tax is in the news and making the headlines as seldom before, but the debate is not always as informed as it might be...
Read moreBSKYB on cloud 9 as court rules Microsoft's "SkyDrive" infringes its marks
The High Court has ruled in favour of British Sky Broadcasting Group plc ("BSkyB") following a trade mark dispute with Microsoft Corporation ("Microsoft") over Microsoft's "SkyDrive" online storage facility.
Read moreVestergaard – guarding trade secrets
The Supreme Court has ruled, in the final stage of this case, that an ex-employee could not have misused confidential information if she did not know about (i) the confidential information; and (ii) the fact of its misuse.
Read moreFCA remains committed to the reduction of financial crime
In the first anti-money laundering annual report published by the FCA yesterday, the FCA has concluded that the level of anti-money laundering compliance in financial services firms is a "serious concern".
Read moreSDLT avoidance - HMRC victorious regardless of taxpayer 'motive'
HMRC has scored a resounding victory in the first case[1] to consider in any detail the wide-ranging SDLT anti-avoidance provision (section 75A of Finance Act 2003).
Read moreCompetition Commission releases proposed remedies on the supply of statutory audit services
Earlier this week the Competition Commission ("CC") published its provisional decision on the remedies it is considering introducing when it publishes its final report on the supply of statutory audit services to large companies in the UK.
Read moreGovernment signals the dawning of a new regulatory era – whilst providing a damning indictment of the current regime
The Parliamentary Commission on Banking Standards has proposed to bring about significant change in the banking sector.
Read moreThe new UK GAAR – a journey into the unknown?
The Finance Bill 2013 received Royal Assent on 17 July. We are now in uncharted territory.
Read moreThe FCA – a "very different animal", that bites harder
Two notable recent fines, £2.8m levied against Policy Administration Services for poor complaints handling in relation to mobile phone insurance and £7.38m levied against Swinton for aggressive selling of add-on insurance, have a key common feature.
Read moreThe FCA – a "very different animal", that bites harder
Two notable recent fines, £2.8m levied against Policy Administration Services for poor complaints handling in relation to mobile phone insurance and £7.38m levied against Swinton for aggressive selling of add-on insurance, have a key common feature.
Read moreForce India in the Court of Appeal – a winning formula?
The Court of Appeal in Force India has recently provided some helpful guidance on breach of confidence in the commercial arena1.
Read moreThe English court's power to grant anti-suit injunctions in support of arbitration
The Supreme Court judgment in Ust-Kamenogorsk Hydropower Plant JSC v AES Ust-Kamenogorsk Hydropower Plant LLP [2013] ...
Read moreFCA confirms market study into general insurance 'add-ons'
The nascent Financial Conduct Authority (FCA) confirmed on 9 July 2013 that it will undertake its first market study since becoming responsible for the promotion of competition in the financial services industry1.
Read moreRegister of beneficial company ownership
The "Transparency and Trust" discussion paper published by the Business Secretary Vince Cable earlier this week outlines various proposed measures to help improve corporate transparency.
Read moreHong Kong regulator takes second shot at Asian Tiger
Hong Kong's principal regulator (the Securities and Futures Commission) has confirmed that it has launched proceedings before the Market Misconduct Tribunal (MMT) against Tiger Asia Management LLC and three of its principal officers.
Read moreHigh Court confirms accountant's duty to alert client to tax saving opportunity
The recent decision of Mr Justice Silber in Hossein Mehjoo v Harben Barker (A Firm) and Harben Barker Limited[1] has attracted a great deal of publicity in both professional journals and the general press as it considers the important issue of an accountant's duty to his client in the context of tax mitigation opportunities.
Read moreProposals to increase claims against directors
We note with interest the Government's Discussion Paper, 'Transparency & Trust: Enhancing The Transparency of UK Company Ownership And Increasing Trust in UK Business', published yesterday.
Read moreHMRC's approach to statutory interpretation – literally, if convenient!
There is a growing body of recent case law in which HMRC have favoured a literal approach to statutory interpretation, as opposed to the usual purposive approach they adopt when challenging what they consider to be 'aggressive' tax avoidance schemes.
Read moreFOS publishes first decisions naming insurers
The FOS has today published 110 of its insurance (non PPI) decisions on its website.
Read moreInsurers as lenders: what borrowers need to know
Insurers are the new show in town The make-up of providers of debt secured against UK real estate has changed dramatically.
Read moreDefining 'directorship' for director disqualification
The recent High Court decision in Re UKLI Limited provides a useful summary of both the factors that the court will take into account when determining whether an individual is a shadow director or a "de facto" director and the differences between these two concepts.
Read moreThe corporate veil: Prest, but not pierced
The Supreme Court has recently given judgment in the case Prest (Appellant) v Petrodel Resources Limited and others (Respondents), following an appeal from the Court of Appeal.
Read moreTaxpayer wins penalty shootout against HMRC
The recent case of CED Limited v HMRC [2013] UKFTT 219 (TC) illustrates the importance of preparing thoroughly for the hearing of a tax appeal – even an apparently straightforward penalty appeal - before the First-tier Tribunal ('FTT').
Read moreAnother speech, another thematic review – this time into conflicts management
The insurance sector has been informed through another speech by the FCA of plans for a potentially very important thematic review.
Read moreCost Budgeting – more guidance please
Troy Foods v Manton, concerns an application for permission to appeal an approval of a costs budget.
Read moreGeneral insurance conduct supervision takes shape
Thematic reviews are not new but, since April, the production of thematic review reports by the FCA is.
Read moreWhen should a penalty be suspended?
The First-tier Tribunal ('FTT') has allowed the taxpayer's appeal in Testa v HMRC,[1] against HMRC's refusal to suspend a penalty imposed under paragraph 1, Schedule 24, Finance Act 2007...
Read moreRegulatory rope? FCA guidance on 'super-complaints' offers firms chance to condemn themselves to a public hanging
FCA Guidance published on Wednesday invites firms to make 'comprehensive and robust' reports about their own 'regular' failures where they give rise to consumer detriment and to require the FCA to publish its planned response, with a copy of the firm's original report.
Read moreFlood risk insurance: disaster averted?
In a press release co-ordinated with the Government's announcement to Parliament on 27 June 2013 on infrastructure spending ...
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