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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, 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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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, 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, 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 and Greg Burke, Associate

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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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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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Costs proportionality: answers at last?

Published on 08 November 2019. By Aimee Talbot, Associate

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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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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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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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Cliff: Tax tribunal considers the meaning of ‘deliberate’

Published on 06 November 2019. By Constantine Christofi, Associate

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In Cliff v HMRC [2019] UKFTT 564, the First-tier Tribunal (FTT) has held that the taxpayer had 'deliberately' submitted an inaccurate return to HMRC.

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Queen's speech spells out major environmental changes for retailers

Published on 05 November 2019. By Steven Aitken, Senior Associate

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The recent Queen’s speech laid out major environmental regulatory changes including plans, for the first time, to enshrine environmental policies in law. A new regulator will also be set up to police environmental standards. At a more granular level, retailers will be impacted by the government's plans for a major extension of the carrier bag charge, among other proposed changes.

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Sheffield United, or divided? Implying duties of good faith

Published on 04 November 2019. By Jeremy Drew, Partner and Samuel Coppard, Associate and Charlie Gould, Trainee Solicitor

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The High Court has held that the duty to act with good faith should not be implied into an agreement between the owners of Sheffield United FC.

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General liability newsletter - October 2019

04 November 2019

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Welcome to the October edition of our general liability newsletter. This month looks at recent cases involving; fraud, privilege, covert surveillance, non-party access and legal costs.

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When is opinion evidence admissible?

Published on 31 October 2019. By Parham Kouchikali, Partner and Gill O'Regan, Senior Associate

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To be prima facie admissible in court, opinion evidence must be relevant and prepared by someone who would be qualified to give expert evidence. Only evidence which falls within CPR 35 will be subject to the attendant restrictions on admissibility contained in that rule (Gregory v Moore).

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Travelers Insurance Company Ltd (Appellant) v XYZ (Respondents) [2019] UKSC 48

Published on 31 October 2019. By Nick Bird, Partner and Cristina Faro, Associate

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The Supreme Court has reviewed the principles concerning third-party costs orders and ruled that an insurer was not liable for uninsured claimants' costs.

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VAT update October 2019

31 October 2019

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In this month’s update we report on (1) how businesses who have paid too much VAT, as a result of an error in the TOMS, can correct it; (2) delays to the introduction of the domestic VAT reverse charge on construction services; and (3) the OTS’s update on its VAT review. We also comment on three recent cases relating to (1) whether a charity’s supply of educational services was for “remuneration”; (2) salary sacrifice arrangements and their effectiveness; and (3) whether an assessment was made to “best judgement”.

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Emerging Risks: crypto-assets under international and domestic regulatory scrutiny

Published on 30 October 2019. By Carina McFadden, Associate and Ashley Daniells, Associate

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The latest in our emerging risks series of blogs discusses the long-running saga of cryptocurrency regulation. At an international level, the Financial Stability Board has been looking at the regulation of stablecoin. On the domestic front, the Financial Conduct Authority has published a consultation paper regarding the recovery of their costs for supervising cryptoasset businesses.

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Pertemps – Upper Tribunal provides guidance on salary sacrifice arrangements

Published on 30 October 2019. By Nicole Kostic, Senior Associate

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In HMRC v Pertemps Ltd [2019] UKUT 234 (TCC), the Upper Tribunal (UT) has provided helpful guidance on salary sacrifice arrangements and their effectiveness.

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Liverpool FC fail to register 'LIVERPOOL' trade mark alone

Published on 28 October 2019. By Ben Mark, Partner and Samuel Coppard, Associate

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Liverpool FC has failed to register a trade mark for 'LIVERPOOL' at the UKIPO on the basis of the city's "geographical significance".

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World freezing orders: recent dissipations and reasonable delays

Published on 24 October 2019. By Simon Hart, Partner and Christina Moran, Associate

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Delay is not fatal to the continuation of a world freezing order and an applicant need not adduce evidence of recent dissipations (1) PJSC National Bank Trust v Boris Mints [2019] EWHC 2061 (2) Holyoake v Candy [2017] EWCA Civ 92

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Sporting compromise – tips for settling sports disputes

Published on 24 October 2019. By Jeremy Drew, Partner and Joshua Charalambous, Associate

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Some practical tips for sports clubs when settling disputes – with a focus on those issues that regularly arise in a sporting context.

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Potter – Tribunal considers the meaning of "trading company" in the context of entrepreneurs' relief

Published on 23 October 2019. By Rebekka Sandwell, Associate

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In Jacqueline Potter and Neil Potter v HMRC [2019] UKFTT 0554 (TC), the First-tier Tribunal (FTT) has confirmed that the owners of a company were entitled to entrepreneurs relief (ER) as the activities of the company amounted to trading.

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Publication

Challenging extensions of time to serve writs on defendants in Hong Kong

22 October 2019

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In another recent high profile judgment, the High Court of Hong Kong has (in effect) sent out an important warning to plaintiffs who apply to the court for an extension of time in which to serve their writ on a defendant. On making such applications, plaintiffs must be very careful to discharge their continuing and important duty to be full and frank with the court – in particular, in the evidence filed in support of such applications, plaintiffs must specifically and clearly confirm the position regarding the limitation periods for different claims in the writ and whether any claim is time barred.

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Taking it personally – retailers using hyper-personalisation to target consumers in the digital age

Published on 22 October 2019. By Oliver Bray, Partner and Amber Oldershaw, Trainee Solicitor

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In a modern day society widely dubbed as 'The Digital Age', corporations must compete like never before to capture a fluid market seeking instant gratification.

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Privilege Absolute: documents remain privileged forever, unless privilege is waived

Published on 21 October 2019. By Nick Bird, Partner and Laura Stocks, Senior Associate

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The Court of Appeal has taken a robust stance against an attempt to retrospectively redraw the boundaries of legal professional privilege in the recent decision of Addlesee and others v Dentons Europe LLP1.

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Rents, Returns and Turnover in the Age of Online Retail

Published on 18 October 2019. By Ben Taverner, Associate

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News has surfaced recently that H&M has approached some of its landlords with a view to agreeing bespoke turnover rent arrangements for new leases and for lease renewals. The arrangements take the form of "total occupational deals" as they propose offering landlords a single sum as a proportion of turnover for each store to cover service charge, rent and business rates.

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No Deal Brexit – implications for data and privacy law compliance

Published on 17 October 2019. By Jon Bartley, Partner and Richard Breavington, Partner

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The Brexit rollercoaster ride continues. At the time of writing, the UK and EU have just announced the agreement of a new withdrawal deal but there are serious doubts about whether it will be backed by Parliament. Despite the requirements of the Benn Act, the risk of the UK leaving the EU without a deal continues to be a concern.

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Actuarial monitoring scheme announced

Published on 16 October 2019. By Ashley Daniells, Associate and George Smith, Senior Associate

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The Institute and Faculty of Actuaries (IFoA) has launched a new monitoring scheme, designed to improve the effectiveness of actuarial regulation, as well as make wide-spread improvements across the profession. The Actuarial Monitoring Scheme was created following a consultation by the IFoA.

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Leeds Cricket Football & Athletic Co Ltd – business with attached goodwill disposed of

Published on 16 October 2019. By Constantine Christofi, Associate

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In The Leeds Cricket Football & Athletic Company Ltd v HMRC [2019] UKFTT 0568 (TC), the First-tier Tribunal (FTT) has held that the freehold in a cricket ground involved the disposal of a business with attached goodwill and was not simply a disposal of land with attached income streams.

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Avatar Alert! ASA uses child avatars to tackle irresponsible ads targeted at children

Published on 15 October 2019. By Oliver Bray, Partner and Victoria Noto, Associate

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The ASA is proactively using avatars (which mimic child-like behaviour) to identify when age-restricted ads (gambling, alcohol, HFSS etc) are being irresponsibly targeted at children. The introduction of this new technology has already had an impact on ad monitoring and enforcement.

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Equine law - not just horsing around

Published on 14 October 2019. By Flavia Croce Michon Pecori, Trainee

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Equine law as a practice area has become increasingly prominent, with a growing number of legal issues requiring firms to skill-up; but is there a clear definition of what 'equine law' is?

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Corporate governance for large private companies

Published on 14 October 2019. By Nneka Ezekude, Paralegal

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For financial years beginning on or after 1 January 2019, large private companies will need to adhere to the requirements contained in a new corporate governance code published by the Financial Reporting Council. The introduction of the new code followed multiple scandals which revealed poor corporate practices and neglect of stakeholders' interests. As a result, the code seeks to rebuild confidence and trust in these large private companies.

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Tortious claims against third party may trigger anti-suit injunction

Published on 10 October 2019. By Chris Ross, Partner and Kirtan Prasad, Associate

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A party's attempt to circumvent a jurisdiction clause by bringing tortious claims against a third party has been thwarted by the High Court. In granting an anti-suit injunction, the court explored the substance of the claims and found them to be "vexatious and oppressive", designed simply to evade the exclusive jurisdiction clause.

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Regulatory update - October 2019

Published on 10 October 2019. By Gavin Reese, Partner

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

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JJ Management: No need to stand on formalities

Published on 09 October 2019. By Adam Craggs, Partner and Constantine Christofi, Associate

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It would appear from the decision of the High Court in R (oao JJ Management LLP and Ors) v HMRC [2019] EWHC 2006 (Admin), that HMRC can conduct informal enquiries outside of section 9A, Taxes Management 1970 (TMA).

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Tax update October 2019

Published on 03 October 2019. By Adam Craggs, Partner and Constantine Christofi, Associate

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In this month’s update we report on (1) the independent review of the disguised remuneration loan charge; (2) HMRC’s guidance on preparing for the off-payroll working changes which come into effect from April 2020; and (3) HMRC’s updated guidance on the tax registration of non-resident companies. We also comment on three recent cases relating to (1) an application for final and partial closure notices; (2) the validity of an enquiry; and (3) pre-entry loss rules.

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Rialas – Transfer of assets abroad provisions did not apply

Published on 02 October 2019. By Constantine Christofi, Associate

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In Rialas v HMRC [2019] UKFTT 520, the First-tier Tribunal (FTT) has found that the transfer of assets abroad (TOAA) provisions, originally contained in section 739 et seq, Income and Corporation Taxes Act 1988 (ICTA) did not apply.

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Health and safety update September 2019

Published on 01 October 2019. By Nick McMahon, Head of Health and Safety and Gavin Reese, Partner and Mamata Dutta, Legal Director and Chloe Scott, Trainee Solicitor

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Welcome to our September 2019 health and safety update where we look at the health and safety stories that have recently hit the headlines as well as the latest fines and sentences that have been handed down.

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Subjective expectation versus objective intention; when will a term be implied into a contract?

Published on 30 September 2019. By Alan Williams, Partner and Harriet Evans, Associate

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The High Court has implied a term into a contract for the sale of Peruvian Government Global Depository Notes (GDNs) by Lehman Brothers International (Europe), in order to make the contract workable.

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Corporate tax update September 2019

Published on 30 September 2019. By Ben Roberts, Senior Associate and Adam Craggs, Partner and Robert Waterson, Partner

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This month’s update reports on the key developments from August 2019. Although this was a relatively quiet month in the corporate tax world, this update includes summaries of an important Upper Tribunal decision on the correct tax treatment of “trail commissions” and a First-tier Tribunal decision on the recovery of pre-incorporation input VAT.

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Draft Finance Bill 2019/20: HMRC’s new insolvency powers

Published on 27 September 2019. By Robert Waterson, Partner and Constantine Christofi, Associate

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Piercing the corporate veil? Robert Waterson and Constantine Christofi review the draft provisions that will empower HMRC to issue joint liability notices. (This article was originally posted on Tax Journal)

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VAT update September 2019

Published on 26 September 2019. By Adam Craggs, Partner and Nicole Kostic, Senior Associate

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In this month’s update we report on (1) changes to the reduced rate for energy-saving materials; (2) the VAT rule changes for higher education; and (3) new regulations amending the rules on when VAT adjustments may be made following a change to the price of goods and services. We also comment on three recent cases relating to (1) the refusal of a claim for the repayment of under-recovered input VAT; (2) the repayment of input VAT charged on the acquisition of single farm payment entitlement units; and (3) a notice of security issued with no explanation for the demand.

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Quentin Skinner – shares sold by trust eligible for entrepreneurs' relief

Published on 25 September 2019. By Michelle Sloane, Senior Associate

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In The Quentin Skinner 2008 Settlement L and others v HMRC [2019] UKFTT 516 (TC), the First-tier Tribunal (FTT) has held that for a trust to qualify for entrepreneurs' relief (ER) on a disposal of shares, it was not necessary for the trust's beneficiary to have had an interest in possession in the shares for the period prescribed in section 169J(4), Taxation of Chargeable Gains Act 1992 (TCGA).

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Copyright in designs: G-Stars in their Eyes

Published on 23 September 2019. By Paul Joseph, Partner and Alessandro Cerri, Associate

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The CJEU has ruled on the requirements for copyright to vest in designs and applied art.

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Visa? Credit card? No - buy now pay later please!

Published on 20 September 2019. By Jeremy Drew, Partner and Joseph Akwaboa, Trainee Solicitor

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As online customers make their way to checkout, a growing number of retail brands are offering them the "Buy Now and Pay Later (BNPL)" option along with the classic, Visa and Credit Card and PayPal payment options.

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Contentious tax: quarterly review

Published on 20 September 2019. By Adam Craggs, Partner and Michelle Sloane, Senior Associate

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In this quarterly review, Adam Craggs and Michelle Sloane consider HMRC’s increasing propensity to seek the production of documents from accountants and other professional advisers, HMRC’s new policy of challenging taxpayers’ loan relationships, and the increase in the number of domicile enquiries launched by HMRC.

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Tinkler - Notice of enquiry invalid

Published on 19 September 2019. By Constantine Christofi, Associate

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In Tinkler v HMRC [2019] EWCA Civ 1392, the Court of Appeal has allowed the taxpayer's appeal and held that HMRC's notice of enquiry under section 9A, Taxes Management Act 1970 (TMA), was invalid.

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Court orders mediation

Published on 19 September 2019. By Geraldine Elliott, Partner and Matthew Evans, Senior Associate

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The High Court has upheld a tiered dispute resolution clause in accordance with established principles of contractual interpretation. The court ordered a stay of proceedings for mediation, and in support of the mediation also ordered pleadings to be served in advance in order to optimise the prospects of a settlement.

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