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Accountants

17 January 2018

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In this chapter of our Annual Insurance Review 2018, we look at the main developments in 2017 and expected issues in 2018 for accountants.

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Blog

Our latest set of retail law 'Snapshots' are now available

Published on 15 January 2018. By Alyson Lloyd, Senior Associate and Jonathan Greenway, Associate

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Each Snapshot focuses on the key questions: What's the development? Why does it matter? And what should you be doing about it.

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Blog

Notification under a specific clause must be clear

Published on 12 January 2018. By Rebecca Taylor, Associate

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Systems Pipework Limited (SPL) v Rotary Building Services Limited (RBSL) determines that where a clause may have a draconian effect it is necessary for notification of this clause to include reference to the clause and clearly comply with the clause's purpose and requirements.

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Blog

To each his own: which papers belong to the solicitor?

Published on 12 January 2018. By Claire Revell, Senior Associate

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Although it has previously been established that clients don't necessarily own all of their solicitors' file, clients don't always appreciate this when making a file request. Some recent case law provides support to solicitors when dealing with such requests.

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Blog

The FCA pledges to take action against providers of contracts for difference

Published on 12 January 2018. By Lucy Kerr, Senior Associate

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The FCA has concluded that consumers are at "serious risk of harm" due to the poor practices of some providers and distributors of CFDs. The regulator will take further action against at least one firm in its latest crack-down on these "complex, high-risk" products.

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Blog

Upper Tribunal refuses permission for judicial review of HMRC's policy on prior misapplication of law

Published on 12 January 2018. By Nicole Kostic, Senior Associate

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In The Queen (on the application of R Clarke and others) v HMRC [2017] UKUT 379, the Upper Tribunal (UT) refused an application for permission to judicially review HMRC's decision not to compensate the taxpayer beyond the scope of its published policy contained in Business Brief 28/04.

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Blog

Thoughts on the FCA's fund fee transparency proposals

Published on 11 January 2018.

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Alternative investment funds may soon be required to report total cost of ownership in a standardised form. Work on new templates in ongoing, and fund managers need to be aware of the situation and to be involved in this important debate that has so far been largely overlooked.

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Blog

Name and Shame: HM Land Registry to publish list of worst offenders

Published on 09 January 2018. By Claire Revell, Senior Associate

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HM Land Registry has announced plans to publish a list of the top 500 entities responsible for the highest number of applications and ranking them by their track record of correctly completing Land Registry forms and applications.

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Blog

欧州M&A最前線 2018年1月

Published on 09 January 2018. By Nigel Collins, Partner, Head of Japan Desk

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寒さ厳しい東京で、この記事を執筆している。幸い気温は低くても東京の雰囲気は温かい。 保険部門の同僚が、2018年に保険業界で予想される10大トピックスを公表した。非常に興味深い内容なので紹介する。

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Blog

And the (Christmas) results are in…

Published on 09 January 2018. By Henry Priestley, Senior Associate

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The focus of last year's post-Christmas update was Next's post-Christmas profit warning. This year however it was largely good news for the retailer as they reported that sales in the 54 days to 24 December 2017 were up by 1.5% compared to the same period in 2016. This is against Next's expectation in November 2017 that sales would fall by 0.3% for the period.

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Publication

Tax avoidance schemes and the duty to warn

Published on 09 January 2018. By Rachael Healey, Partner

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In a useful judgment summarising when a duty to warn arises, the Court of Appeal overturned the High Court’s decision and raised doubts over the applicable test when considering whether or not financial advisers have been negligent in advising on the risks associated with investments.

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Publication

Restructuring and Insolvency roundup January 2018

05 January 2018

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In this roundup, we look at crowdfunding, a sector which continues to be of interest to practitioners giving the changing regulatory landscape and the risk to investors. Other cases we look at include cover privilege in bankruptcy, the adequacy of ATE policies, and the requirement for boards to be quorate when directors appoint administrators.

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Blog

Unauthorised introducers, the Pension Ombudsman and SSASs

Published on 04 January 2018. By Rachael Healey, Partner

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The Pension Ombudsman has rejected a complaint against a SSAS provider in relation to investments in carbon credit investments made on the instigation of an unauthorised introducer. In contrast to FOS decisions we have seen, the Pension Ombudsman appeared to put the onus and risk on the consumer for engaging with an unauthorised introducer.

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Blog

Abortion clinics will be rated by CQC

Published on 03 January 2018. By Ella Shanks, Associate

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The Department of Health announces broader powers for the Care Quality Commission to rate independent healthcare providers.

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Blog

Documents from which legal advice can be inferred – are they privileged?

Published on 28 December 2017. By Christopher Whitehouse, Senior Associate and Davina Given, Partner

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The High Court considered the extent to which legal advice privilege could attach to documents which were not communications of legal advice between lawyer and client but from which privileged legal advice could be inferred and held that privilege could indeed apply to such documents. The test is whether there is a "definite and reasonable foundation" for such an inference to be made as opposed to material that would merely make the reader speculate what the legal advice was.

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Blog

Penalties for non-payment of APN can be avoided where it is reasonable to consider an APN unlawful

Published on 20 December 2017. By Constantine Christofi, Associate

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In Chapman v HMRC, the First-tier Tribunal (FTT) has confirmed that a reasonable belief that an accelerated payment notice (APN) is unlawful can constitute a reasonable excuse for non-payment.

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Blog

Spurs 2 : 0 HMRC – termination payment not taxable earnings

Published on 20 December 2017. By Michelle Sloane, Senior Associate and Adam Craggs, Partner

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The Upper Tribunal (UT) has confirmed the decision of the First-tier Tribunal (FTT) that payments made by Spurs in respect of two players on early termination of their contracts were not earnings. They were termination payments and, therefore, were outside the scope of national insurance contributions (NICs).

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Blog

Spurs 2 : 0 HMRC – payment on early termination of fixed term contract not taxable as earnings

Published on 20 December 2017. By Michelle Sloane, Senior Associate

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In Tottenham Hotspur Ltd v HMRC [2017] UKUT 453 (TCC), the Upper Tribunal (UT) has confirmed the decision of the First-tier Tribunal that payments made by an employer in respect of two football players on early termination of their fixed term contracts were not earnings. They were termination payments and, therefore, were outside the scope of national insurance contributions (NICs).

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Blog

Service by Email – Lessons from Glencore Agriculture B.V. v Conqueror Holdings Limited [2017] EWHC 2893

Published on 19 December 2017. By Jonathan Cary, Partner

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The English High Court has found that service by email of arbitration proceedings was not valid under section 76 of the Arbitration Act 1996 on the basis that the correspondence had been directed to the email address of an employee who did not have the authority to accept service. The judge found that in circumstances where service is by way of an individual email address, validity of service depends on the application of agency principles.

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Blog

Luxury brands: The tale of selective distribution systems and online platform restrictions

Published on 19 December 2017. By Lambros Kilaniotis, Partner and Melanie Musgrave, Senior Associate

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In the much awaited Coty preliminary ruling, the European Court of Justice (the "ECJ") has confirmed that, subject to certain conditions, luxury goods manufacturers can employ selective distribution systems to preserve the luxury image of their products and can prohibit their authorised distributors from utilising third-party online sales platforms.

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Blog

3 lessons that UK pharmaceutical manufacturers can learn from the US opioid epidemic

Published on 19 December 2017. By Florence Page, Senior Associate

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3 lessons that UK pharmaceutical manufacturers can learn from the US opioid epidemic

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Blog

Roll up your sleeve – CJEU injects some influence in to vaccination case

Published on 19 December 2017. By Florence Page, Senior Associate

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Summary of Court of Justice of the European Union (CJEU) decision in vaccination case

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Blog

12 Drummers Drumming: Pa rum pum pum pum

18 December 2017

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Whilst we all like to get into the festive spirit it's not much fun if you're living next door to those drummers. In this final instalment of the festive blog series we consider what action can be taken against noisy neighbours.

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Blog

Making made to measure medicine: tailored to suit

Published on 18 December 2017. By Florence Page, Senior Associate

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Summary of key points emerging from MHRA guidance on the importance of human factors in the development of new medical devices.

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Blog

Trial by Social Media

Published on 18 December 2017.

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In a society filled with instant news and where anyone with an internet connection can publish an opinion, is an objective unbiased jury still achievable?

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Blog

United Biscuits: High Court rejects claims for refunds of overpaid VAT

Published on 18 December 2017. By Nicole Kostic, Senior Associate

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In United Biscuits (Pension Trustees) Ltd and another v HMRC [2017] EWHC 2895 (Ch), the High Court held that pension fund management services by non-insurers are standard rated and dismissed the claimant's claim to recover VAT on investment management services for pensions.

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Blog

11 pipers piping: How does MEES differ in Scotland?

Published on 15 December 2017. By Johanna Hall, Senior Associate

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It's day eleven of our festive blog series: The origins of the piping pipers may not be firmly rooted in Scotland, but they brought to our minds thoughts of bagpipes, and other things that are found north of the border. The Scottish were first to implement their energy efficiency regulations but now the English and Welsh are not far behind, with MEES coming into force early next year: what will the differences between the systems be?

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Publication

Health and safety update December 2017

14 December 2017

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Welcome the 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 well as the latest fines and sentences that have been handed down.

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Publication

Subrogated recoveries

Published on 14 December 2017. By Mark Errington, Partner

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An accessible reference point to assist insurers in their immediate considerations relating to subrogated recoveries in 15 jurisdictions across Asia and in England and Wales

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Blog

10 Lords a-Leaping

14 December 2017

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It's day 10 of our blog series: The House of Lords was once the court of last resort for most cases heard in the UK. However, in 2009 those Law Lords leapt into the 21st Century and rebranded themselves as the Supreme Court of Justice.

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Blog

Ghosh test overturned: dishonesty according to the standards of ordinary, reasonable and honest people

Published on 14 December 2017. By Sarah Shaul, Associate and Davina Given, Partner

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The Supreme Court has held that the test for dishonesty should be assessed only by reference to whether or not the defendant's conduct is dishonest by the objective standards of ordinary, reasonable and honest people. The Court concluded that there were convincing grounds for holding that the second limb of the longstanding Ghosh test did not correctly represent the law and that directions based upon it ought no longer to be given. The Court further stated that the assessment of dishonesty in criminal and civil proceedings should be made by reference to the same test.

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Blog

9 Ladies Dancing: The Mayor of London protects the night-time economy

13 December 2017

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The Mayor of London published supplementary planning guidance last month, aiming to protect and enhance cultural venues across the capital and promote the night-time economy, and the draft revised London Plan could put this on a policy footing.

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Publication

Financial litigation roundup winter 2017

Published on 13 December 2017. By Tom Hibbert, Partner and David Smyth, Senior Consultant

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Welcome to the latest edition of our Financial Litigation roundup, where we share our insights into recent judgments and ongoing cases as well as new regulatory developments from the banking and financial world in the UK and Asia.

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Blog

8 Maids A-Milking: Milking the Consumer during the Festive Period

Published on 12 December 2017. By Johanna Hall, Senior Associate

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This article explores what's going on in the retail industry to draw in shoppers at this crucial time of year.

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Blog

FIDIC Rainbow Suite: Second Editions unveiled

12 December 2017

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18 years after the publication of the original editions, FIDIC released its Second Edition Red (Construction), Yellow (Plant and Design Build) and Silver Books (EPC / Turnkey Projects) at the FIDIC Users' Conference in London last week. The philosophy behind the revised contracts is greater clarity and transparency with an emphasis on avoiding disputes and quickly resolving them when they do arise. We highlight some of the key changes within this note.

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Blog

Key legal pitfalls of starting up: Protect your confidential information

Published on 11 December 2017. By Charles Buckworth, Partner

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Good commercial practice and robust contractual agreements are essential to safeguard confidential information.

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Blog

7 Swans-a-Swimming: new regulations are there to protect them

11 December 2017

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It's day seven of our festive blog series: The Conservation of Habitats and Species Regulations 2017 have come into effect. What do they say for the likes of our swimming swans?

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Blog

Barclays Wealth Trustees - normal meaning to apply to 'settlement' for IHT purposes

Published on 11 December 2017. By Robert Waterson, Partner

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In Barclays Wealth Trustees (Jersey) Ltd and Michael Dreelan v HMRC [2017] EWCA Civ 1512, the Court of Appeal has confirmed that inheritance tax will not apply in circumstances where a transfer between excluded property settlements takes place after a settlor becomes domiciled in the UK.

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Blog

Initial Coin Offerings – the digital financing process under global scrutiny

Published on 08 December 2017. By Rachel Ford, Associate

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In an era of social media platforms and the like, the technological world creeps into its corporate counterpart of today. Initial Coin Offerings (ICOs) storm the corporate world by force, but what does the future hold for the new phenomenon?

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Blog

6 Geese A-Laying: The Significance of laying the Golden Brick

Published on 08 December 2017. By Johanna Hall, Senior Associate

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What does the term "Golden Brick" mean, who uses it and why? In this article we explore the usefulness of the golden brick, the formalities which determine whether it applies and alternative approaches.

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Blog

Independent inquiry launched into malpractice of Ian Paterson

Published on 07 December 2017. By Ella Shanks, Associate

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The Department of Health has announced the launch of an independent inquiry into the circumstances and practices surrounding the activity of convicted breast surgeon Ian Paterson.

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Blog

5 gold rings: a sensible way of paying for your Christmas shopping?

07 December 2017

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It's day five of our festive blog series: Gold is rare as a payment form these days, and cash is becoming increasingly so. Whilst retailers and consumers are embracing cashless payments, they are not without their risks.

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Publication

Tax update December 2017

06 December 2017

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In this month’s update we report on HMRC’s increased activity in respect of the so-called Panama Papers; HMRC’s new guidance in relation to “enablers” of defeated tax avoidance schemes; new settlement terms concerning disguised remuneration; and HMRC’s updated Litigation and Settlement Strategy

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Blog

4 Calling Birds – it's good to talk…

06 December 2017

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How will the new electronic communications code affect telecoms providers?

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Blog

Key legal pitfalls of starting up: Agreeing the deal with your co-founders

Published on 05 December 2017. By Charles Buckworth, Partner

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RPC advice on agreeing the deal with your start-up co-founders, including a list of key considerations, which can prevent expensive disagreements in the future.

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Blog

3 French hens: are too many of our house-building eggs in their baskets?

05 December 2017

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We couldn't pass up the opportunity to mention Brexit – its potential impact on the rate at which we are building out new homes has been in the news a lot recently, with fears over the loss of foreign workers and slowdown across the economy.

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Blog

Jiminez: High Court quashes information notices issued to non-UK resident taxpayer

Published on 05 December 2017. By Adam Craggs, Partner and Constantine Christofi, Associate

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In Jimenez v (1) HMRC & (2) The First Tier Tax Tribunal [2017] EWHC 2585 (Admin), the High Court has quashed an information notice given by HMRC to a non-UK resident taxpayer.

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Blog

Changes to business rates calculations are good news for retailers

Published on 04 December 2017. By Johanna Hall, Senior Associate

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The government announced two changes to business rate annual increases in the Autumn budget, moving from RPI to CPI in April 2018 (rather than 2020 as originally proposed) and shortening the revaluation cycle. It is good to see that the government has listened to concerned businesses but will the changes go far enough?

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Blog

2 Turtle Doves

04 December 2017

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Most leases of both commercial and residential premises include an express quiet enjoyment covenant, but what does this actually mean, and how can you ensure peace is retained.

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Blog

A Partridge in a Pear Tree

Published on 01 December 2017. By Johanna Hall, Senior Associate

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This is the first of a series of blogs we shall be posting in the run up to Christmas based upon The Twelve Days of Christmas carol with a property theme. We hope you enjoy reading them and have a very merry Christmas.

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