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"Content is fire, Social Media is gasoline" – Court of Appeal considers the challenges for interim injunctions in the digital age

Published on 17 July 2018. By Oliver Bray, Partner and Georgia Davis, Legal Director

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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.

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Court of Appeal upholds wide exclusion clause

Published on 17 July 2018. By Tim Brown, Partner and Gill O'Regan, Senior Associate

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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.

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Ames: No EIS relief without income tax claim but Tribunal grants judicial review of HMRC's decision

Published on 16 July 2018. By Constantine Christofi, Associate

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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.

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Medicinal Cannabis: the debate continues

Published on 13 July 2018. By Emma Kislingbury, Associate

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With the debate over medicinal cannabis still going strong, we update you on recent developments which have dominated the headlines.

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Bike sharing: running green or running riot?

13 July 2018

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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.

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More dismissal of 'dormant' claims

Published on 12 July 2018. By David Smyth, Senior Consultant

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.

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Introducing the new Health Secretary…

Published on 10 July 2018. By Genevieve Isherwood, Associate

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Who is Matt Hancock, our new Health Secretary, and what impact will his appointment have?

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First Tower Trustees: contractual fiction clauses, unfair contract terms, parliamentary sovereignty and the limits of party autonomy

Published on 06 July 2018. By Jake Hardy, Legal Director

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.

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The future of SIPPs – FCA responds to the Work and Pensions Committee

Published on 05 July 2018. By Rachael Healey, Partner

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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.

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Bell - The importance of selecting the correct forum when alleging unfairness on the part of HMRC

Published on 05 July 2018. By Robert Waterson, Partner

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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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Publication

RPC Retail Compass: Navigating future change

Published on 04 July 2018. By Jeremy Drew, Partner and Karen Hendy, Head of Corporate

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We are delighted to present the 2018 Summer edition of RPC Retail Compass.

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Christian Louboutin's red sole walks all over the Trade Mark Directive shape exclusion

Published on 03 July 2018. By Ciara Cullen, Partner

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Christian Louboutin has been in and out of courts all over the world in the last few years over his iconic red-soled shoes. In the latest instalment of his litigation adventures, the Court of Justice of the European Union ("CJEU") has given a preliminary ruling on the interpretation of Article 3 of Directive 2008/95/EC ("Trade Mark Directive"), which covers grounds for refusal or invalidity of signs in respect of their shape. But does this ruling really take us anywhere?

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Tax update July 2018

Published on 03 July 2018. By Adam Craggs, Partner

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In this month’s update we report on new EU transparency rules for tax intermediaries, HMRC’s revised Disguised Remuneration Settlement Terms and the Law Society’s Response to HMRC’s consultation on Tax Avoidance involving profit fragmentation.

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Project Blue - Supreme Court allows HMRC's appeal in SDLT sub-sale case

Published on 02 July 2018. By Alexis Armitage, Associate

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In Project Blue Limited v HMRC [2018] UKSC 30, the Supreme Court (by a majority) has found that section 75A, Finance Act 2003 (an anti-avoidance provision), was applicable resulting in SDLT being payable notwithstanding that sections 45 (sub-sale relief) and 71A (exemption for alternative property finance) Finance Act 2003, would have otherwise resulted in no stamp duty land tax (SDLT) being payable.

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連載コラム● 欧州M&A最前線 2018年5月 ● 欧州連合(EU)営業秘密保護指令の施行により、背信行為を巡る訴訟が増加する見通しとなっている

Published on 27 June 2018. By Nigel Collins, Partner, Head of Japan Desk

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ところで、欧州連合(EU)営業秘密保護指令の施行により、背信行為を巡る訴訟が増加する見通しとなっている。当社の同僚たちがこのほど、これについてまとめたので紹介する。 営業秘密保護の現状はどうなっているのか。

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VAT update June 2018

Published on 27 June 2018. By Adam Craggs, Partner

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In this month’s update we report on HMRC’s consultation on draft legislation imposing VAT reverse charge on the construction industry; the European Commission’s proposal concerning the taxation of intra-EU supplies; and HMRC’s recently published guidance on the VAT treatment of goods supplied on approval.

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"Good faith" clause rehabilitates failing breach of confidence claim Health and Case Management Ltd v Physiotherapy Network Ltd [2018] EWCH 869 (QB)

Published on 26 June 2018. By Louise Morgan, Senior Associate and Paul Joseph, Partner

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This case provides an interesting example of a "good faith" clause providing protection for misuse of data in a situation where a confidential information clause failed to sufficiently protect against misuse of information.

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Court of Appeal clarifies meaning of 'knowledge' for purposes of Limitation Act

Published on 26 June 2018. By Charlotte Henschen (née Ducker), Senior Associate and Chris Ross, Partner

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In Su v Clarksons Platou Futures Ltd ([2018] EWCA Civ 1115) the Court of Appeal upheld a decision granting summary judgment against a claimant on the basis that his claim in negligence was time barred.

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IMF provides framework to analyse cyber risk for the financial sector

Published on 26 June 2018. By Ashley Daniells, Associate

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The increased risk of cybercrime is well known to all. Attacks against large companies has meant that the International Monetary Fund have taken action by publishing a working paper which predicts the average annual losses to financial institutions.

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Health and safety update June 2018

25 June 2018

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Welcome to the latest edition of our 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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Bayonet Ventures: Loan by pension scheme was not an unauthorised payment

Published on 25 June 2018. By Constantine Christofi, Associate

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In Bayonet Ventures LLP & Anor v HMRC [2018] UKFTT 262 (TC), the First-tier Tribunal (FTT), has held that a loan made to a limited liability partnership (LLP) by a pension scheme in which one of the partners of the LLP was a member, was not an unauthorised payment (section 164, Finance Act 2004) and should not be treated as a loan to the partner (section 863, Income Tax (Trading and Other Income) Act 2005 (ITTOIA)) as section 863 only applies if the LLP is carrying on a 'trade, profession or business with a view to profit', which it was not.

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Network Rail to ban retentions and mandate payment periods to subcontractors

20 June 2018

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Network Rail mandates tier one contractors to abolish cash retentions and pay suppliers within 28 days.

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CJEU asks whether 'Glen' triggers an image of 'Scotch Whisky' in geographical indications case

Published on 20 June 2018. By Ciara Cullen, Partner

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The Court of Justice of the European Union (CJEU) has ruled on the interpretation of Article 16(a) to (c) of Regulation (EC) No 110/2008 on the protection of geographical indications of spirit drinks.

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Off-label medicine: as bad as it sounds?

Published on 18 June 2018.

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Consider this: the prescription your doctor wrote for you may not be "officially" approved for your illness. Before you panic, this may not be as alarming as you think

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Action required: mandatory disclosure of cross-border tax planning arrangements – effective (very) soon

Published on 12 June 2018. By Ben Roberts, Senior Associate

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New EU rules providing for mandatory disclosure of certain cross-border tax planning arrangements by intermediaries and taxpayers will enter into force on 25 June 2018. Although reports to tax authorities will not be required until July/August 2020, the retrospective nature of the new rules means that reportable arrangements implemented after 25 June could be reportable in this first batch of (2020) reports. Preparations for the new regime should therefore begin now.

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New trade secrets law to drive breach of confidence claims

Published on 11 June 2018. By David Cran, Partner and Joshua Charalambous, Associate

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This article explores what changes might need to be made to the existing protections given to trade secrets and in particular, the impact this might have in the insurance market.

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Big Data in Insurance

11 June 2018

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Big data is creating change in the insurance industry both by leveraging historic insurance data and by using new data sources to create exciting new opportunities.

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Anderson - Upper Tribunal considers knowledge test for the purpose of discovery assessments

Published on 11 June 2018. By Michelle Sloane, Senior Associate

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In Jerome Anderson v HMRC [2018] UKUT 159 (TC), the Upper Tribunal (UT) has dismissed a football agent's appeal upholding the First-tier Tribunal's (FTT) decision to disallow relief for losses incurred in relation to a football academy ran by the agent. The UT also agreed with the FTT that HMRC had issued a valid discovery assessment.

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Brexit – trade and customs arrangements

08 June 2018

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In this Brexit Bulletin, we discuss trade and customs arrangements; what has been achieved in the last 6 months and the next steps moving forward.

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ESMA formally adopts new measures to restrict the sale of binary options and CFDs

Published on 08 June 2018. By Lucy Kerr, Senior Associate and Charlotte Thompson, Associate

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On 1 June 2018, the European Securities and Markets Authority (ESMA) formally adopted new measures to prohibit the sale of binary options and to place restrictions on the provision of contracts for difference (CFDs) to retail investors. The measures will apply to binary options from 2 July 2018 and CFDs from 1 August 2018.

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EFAMA publishes revised Stewardship Code

Published on 08 June 2018.

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On 31 May 2018, the European Fund and Asset Management Association (EFAMA) published its Stewardship Code, setting out best practice principles for asset managers (the Code).

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Dundas: out of time capital allowance claims become valid due to HMRC opening enquiries

Published on 06 June 2018. By Robert Waterson, Partner

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In Dundas Heritable Limited v HMRC [2018] UKFTT 0244 (TC), the First-tier Tribunal (FTT) has held that a taxpayer was entitled to make, what would otherwise have been out of time capital allowance claims, as a result of HMRC opening enquiries.

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Tax update

Published on 06 June 2018. By Adam Craggs, Partner

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In this month’s update we report on Guidance from HMRC on identifying who is an “enabler” of tax avoidance; a consultation on “off-payroll” working by contractors; and HMRC’s update to its International Exchange of Information Manual to reflect amendments to the list of reportable jurisdictions for Common Reporting Standards.

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Investec: payments to acquire partnership interests were trading in nature

Published on 06 June 2018. By Adam Craggs, Partner and Constantine Christofi, Associate

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In HMRC v Investec Asset Finance Plc and Another [2018] UKUT 0069 (TCC), the Upper Tribunal (UT) has held that payments made to acquire partnership interests are deductible in calculating the profits of the partners’ solo trades of dealing in those partnership interests.

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Product liability update

31 May 2018

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A round-up of some of the recent stories making the news, from the EU Product Liability Directive to a case involving hip replacement litigation

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Pension watchdogs formalise information sharing

Published on 31 May 2018. By Sarah Dowding, Senior Associate

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The Pensions Ombudsman and The Pensions Regulator have signed an information-sharing agreement in light of the recent rise in pension scams. The agreement will see the organisations share information about complaints and concerns with the aim of protecting scheme members.

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SIPPs – the work and pensions committee asks some pointed questions of the FCA

Published on 31 May 2018. By Rachael Healey, Partner

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The Work and Pensions Committee has sent a letter to the FCA following its review of defined benefit pension transfers raising 5 pointed questions in relation to SIPPs.

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Oral variations can leave you between a Rock and a hard place

31 May 2018

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Variations to contracts, whether the scope of the works or services to be performed or the terms under which those works/services are provided, are common place in the construction industry. Often these variations are agreed on site, in a hurry and with little regard to any formalities that might be contained within the parties' contract. The recent case of Rock Advertising Limited v MWB Business Exchange Centres Ltd provides an important reminder that the contract shouldn’t be ignored.

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When can the Secretary of State intervene in a merger or acquisition?

Published on 30 May 2018. By Nigel Collins, Partner, Head of Japan Desk

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This post sets out the circumstances in which the Secretary of State has been able to intervene in a merger or acquisition to date and looks at the ongoing consultation to protect national interests.

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VAT update

30 May 2018

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In this month’s update we report on HMRC’s cooperation agreement, intended to tackle online VAT fraud; HMRC’s recently published Guidance on online marketplace seller checks; and the government’s pilot for Making Tax Digital for VAT.

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Guarding professional secrets: A guide to English legal privilege for international lawyers

30 May 2018

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Most jurisdictions have some form of protection for preserving the confidentiality of communications involving lawyers, whether known as (legal professional) privilege, professional secrecy or something else. How far that protection extends, and how easily it may be broken, varies enormously. In England, the protection, once gained, remains strong, but recent cases have tended to restrict the extent of it, particularly by comparison to other common law jurisdictions (privilege/professional secrecy rules in civil law jurisdictions tend to be narrower than common law jurisdictions in any event). The issue becomes most acute in a pre-litigation (or investigative) phase.

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Ireland Voted Yes – What next?

Published on 30 May 2018. By Genevieve Isherwood, Associate

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Considers yes vote in Irish abortion referendum

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Scope of duty narrows for accountants

Published on 30 May 2018. By Robert Morris, Partner and Matthew Watson, Associate

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Accountants not liable for transaction losses despite negligent accounting treatment

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Part VII insurance business transfers – FCA's finalised guidance

Published on 30 May 2018. By Neil Brown, Partner

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The FCA published finalised guidance on its approach to reviewing insurance business transfer schemes under Part VII of the Financial Services and Markets Act 2000.

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Supreme Court curtails negotiating damages

Published on 29 May 2018. By Tim Brown, Partner and Emma West, Associate

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The Supreme Court decision in Morris-Garner v One Step Support Ltd(1) is now the leading case on Wrotham Park(2) or – as the court preferred to call them – negotiating damages.

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GDPR and the Data Protection Act 2018 – how do they impact publishers?

Published on 25 May 2018. By Nicola Cain, Partner and Rupert Cowper-Coles , Senior Associate

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The need for publishers to ensure that their processing of personal data complies with the law is more important than ever.

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Crypto and Blockchain

Published on 25 May 2018.

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In February, the House of Commons Treasury Committee announced an inquiry in to digital currencies. The inquiry covers the role of digital currencies in the UK and the potential impact of distributed ledger technology (blockchain) on financial institutions and financial infrastructure.

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Patel: Enquiry and closure notices held to be invalid

Published on 25 May 2018. By Adam Craggs, Partner and Constantine Christofi, Associate

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In Patel & Anor v HMRC [2018] UKFTT 0185 (TC), the First-tier Tribunal ('FTT'), in finding in favour of the taxpayers at a preliminary hearing, has held that HMRC had not opened valid enquiries into the taxpayers' self-assessment returns, as the returns had not been made pursuant to a notice issued by HMRC under section 8(1) Taxes Management Act 1970 ('TMA').

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Section 14A, don't delay!

Published on 24 May 2018. By Aimee Talbot, Associate

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The Court of Appeal has upheld a judge's decision to deal summarily with a dispute as to the claimant's date of knowledge under s14a Limitation Act 1980. The judgment also contains a handy summary of the key law in the area.

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A Royal comparison: who did it best?

Published on 24 May 2018. By Mafruhdha Miah, Associate

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Now that the Duke and Duchess of Sussex have returned to London to begin their new lives as a Royal couple, we take a look back at how their wedding compared to the wedding of the Duke and Duchess of Cambridge in 2011.

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