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Publication

Copyright test match

22 September 2016

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Copyright test match—High Court provides guidance on substantiality and fair dealing in relation to sports clips

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How ISP blocking orders provide a new and welcome form of redress against e-commerce counterfeiting

Published on 21 September 2016. By Ciara Cullen, Partner

Ciara Cullen, Partner in IP and Technology, tackles the topic of counterfeiting online, how it's impacting sectors such as retail and pharmaceuticals, and the new remedy available to brand owners.

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Blog

Javed And Azra Mughal - Tribunal considers the rules relevant to "hardship" applications

Published on 21 September 2016. By Constantine Christofi, Associate

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In Javed and Azra Mughal (Partnership) Trading as Dallas Chicken and Ribs v HMRC [2016] UKFTT 456 (TC), the First-tier Tribunal (FTT) has considered the extent of information necessary for a 'hardship' application.

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Blog

Refusing to pay up? You'll need a good case

16 September 2016

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TCC enforces adjudicator's decision, finding no breach of natural justice or jurisdiction.

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Blog

Tribunal allows set-off of corporation tax loss against income tax profit

Published on 14 September 2016. By Robert Waterson, Partner

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In English Holdings Ltd v HMRC [2016] UKFTT 0346 (TC), the First-tier Tribunal (FTT) allowed an appeal by a non-UK resident company against a decision of HMRC refusing its claim to offset losses arising in its UK permanent establishment (PE) against profits earned by its UK property rental business.

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Blog

FAMR keeps on giving

Published on 13 September 2016. By Esme Watson, Associate

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The launch of a public consultation on the pension advice allowance at the end of August is another product of the Financial Advice Market Review (FAMR).

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Blog

Blocking the blockers: EU prohibits network-wide ad-blocking

Published on 12 September 2016. By Oliver Bray, Partner

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Mobile phone operators' plans to introduce network-wide ad-blocking technology are in jeopardy following new guidance from EU telecoms regulators, a move which highlights the divide between content providers and telecoms companies in their attitude towards ad-free content.

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Blog

Errors of law in MTIC case leads to case being remitted to the First-tier Tribunal

Published on 09 September 2016. By Constantine Christofi, Associate

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In HMRC V Pacific Computers Ltd [2016] UKUT 350 (TCC), the Upper Tribunal (UT) has concluded that the First-tier Tribunal (FTT) made errors of law that had been material to the outcome of a taxpayer's appeal in a case involving missing trader intra-community (MTIC) fraud.

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Publication

Changing experts - a risky business

Published on 07 September 2016. By Alan Stone, Partner

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The recent case of Allen Tod Architecture Ltd (In Liquidation) v Capita Property and Infrastructure Ltd (previously known as Capita Symons) provides a timely reminder of the risks of changing experts. In this case, the Defendant made an application for specific disclosure of documents prepared by the Claimant’s first expert. The High Court held that privilege in such documents should be waived and the documents should be disclosed where a party seeks to rely upon the evidence of an alternative expert.

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Blog

It doesn't rain it pours… New capital adequacy rules for SIPP firms introduced from 1 September

Published on 06 September 2016. By Rachael Healey, Partner

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SIPPs are never far from the headlines at the moment. The most recent issue for SIPP firms to deal with are the new capital adequacy requirements. The effect of the new rules is to place an increased capital burden on SIPP firms holding so-called "non-standard assets".

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Blog

As the FOS sees a spike in fraud complaints, we take a look back at a year of FOS complaints

Published on 02 September 2016. By Cristina Faro, Associate

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The FOS has recently ordered a financial adviser to pay out after falling foul of an email fraud that caused the adviser to authorise the transfer of its client's money to the fraudsters' account.

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Blog

Don’t blag it!

02 September 2016

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Yesterday the FCA fined and prohibited a sole trader for failure to act with integrity and repeatedly misleading the regulator.

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Blog

Tribunal finds in taxpayer's favour in IBA case

Published on 02 September 2016. By Adam Craggs, Partner

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In David Wellstead v HMRC [2016] UKFTT 0492 (TC), the First-tier Tribunal (FTT) has held that where a developer acquired a lease of land, constructed industrial units on that land and sold one of the units by way of an under-lease, the grant of the under-lease amounted to the sale of a relevant interest for the purposes of section 296, Capital Allowances Act 2001 (CAA 2001), entitling the purchaser to claim industrial buildings allowances (IBAs) on the purchase price.

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Publication

Tax update, September 2016

Published on 31 August 2016. By Adam Craggs, Partner

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In this month's edition we report on (1) HMRC's much anticipated consultation on proposals to tackle disguised remuneration (2) further amendment to the Finance Bill 2016 in relation to EBT settlement relief and (3) HMRC's consultation on proposed penalties for "enablers" of tax avoidance arrangements. We also comment on three recent cases concerning penalties, scheme sanction changes and industrial buildings allowance.

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Blog

What Feng Shui says about your office space

26 August 2016

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Feng Shui holds significant influence over many business people in China. So what's it all about?

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Blog

Harry Potter star loses £1m battle with HMRC

Published on 25 August 2016. By Robert Waterson, Partner

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The First-tier Tribunal (FTT) has held that a taxpayer's new accounts did not meet the requirements of section 217, Income Tax (Trading and Other Income) Act 2005 (ITTOIA), for a change in accounting date, as the accounts did not exist when HMRC were notified of the change.

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Publication

VAT update, August 2016

24 August 2016

In this month's edition of our VAT update we report on (1) the Law Society's response to HMRC's consultation on VADRA, (2) HMRC's new brief on TOGCs, and (3) HMRC's new policy paper on "Use and Enjoyment" of insurance repair. We also comment on three recent cases concerning Article 9 of the VAT Directive, repayment of VAT by an individual member of a VAT group, and a "hardship" application.

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Blog

Sponsors drop lying Lochte - the fallout from Rio 2016

Published on 24 August 2016. By Jeremy Drew, Partner and Joshua Charalambous, Associate

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Importance of anti-embarrassment clauses highlighted by US Olympic swimmer Ryan Lochte being dropped by sponsors, including Speedo and Ralph Lauren.

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Blog

New Guidance on when lawyers can attend an SFO section 2 interview

Published on 18 August 2016. By James Wickes, Partner

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On 6 June 2016, the SFO issued 3 short guidance notes to replace the Operational Handbook that had previously governed interviews under Section 2 of the Criminal Justice Act 1987 (Section 2).

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Blog

SIPP scheme administrator avoids 'pension liberation' tax charge

17 August 2016

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In a recent case the First-tier Tribunal (FTT) has found that HMRC was wrong to refuse Sippchoice's application for the discharge of liability to scheme sanction charges in circumstances where it was not aware of a pension liberation scheme being operated in respect of the pension scheme's invested funds.

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Blog

High Court dismisses claimants' application for an independent re-review of defendants' disclosure

Published on 16 August 2016. By Alexis Armitage, Associate and Davina Given, Partner

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In a dispute about the treatment of protestors at copper mines in Peru, the English High Court reinforced the breadth of the test for disclosure and held that it has the power to order a party to appoint a separate law firm to conduct an independent re-review of its disclosure.

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Blog

Political adverts – freedom to misinform?

Published on 15 August 2016. By Victoria Noto, Associate

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Promises of an additional £350m per week to be given to the NHS, posters featuring "white thugs" shouting at vulnerable old ladies, and billboards plastered with images of a flood of new refugees. These are just a few of the wildly misleading, harmful and offensive adverts that featured in the build-up to the EU referendum on 23 June.

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Blog

Supreme Court clarifies the impact of a "collateral lie" made by an assured during the claims process

Published on 12 August 2016. By Hugh Thomas, Senior Associate

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The Supreme Court has ruled that a lie told by an assured during the course of a claim presentation will not necessarily invalidate the assured's right to recover under his insurance.

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Publication

Life sciences, August 2016

11 August 2016

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Here is our latest life sciences update. Read on for practical tips on the Insurance Act 2015, the implications of the NHS wading into the debate over diagnostic apps, how Brexit may affect medical regulations and impending litigation over fertility treatment. Some of these topics will be addressed in more detail in our next life sciences seminar on 20 September 2016. To register your interest, please email seminars@rpc.co.uk.

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Blog

Technology assisted review in English civil proceedings: the exception or the norm?

Published on 10 August 2016. By Dan Wyatt, Senior Associate and Simon Hart, Partner

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Hot on the heels of its first endorsement of the use of predictive coding in the widely publicised Pyrrho decision in February 2016, the English court has recently given judgment ordering the use of predictive coding in circumstances where its use was opposed by one party.

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Blog

Taxpayer succeeds on penalties issue in Pendulum scheme

Published on 10 August 2016. By Robert Waterson, Partner

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In a recent case the First-tier Tribunal (FTT) has found that a taxpayer was not fraudulent or negligent in the completion of his tax return when relying on the advice of his professional advisors.

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Publication

Offer rejected by counter-offer - a cautionary tale

09 August 2016

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Non-Part 36 offer not capable of acceptance once rejected by a Part 36 counter offer

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Blog

Office to Residential Permitted Development Rights – an update

08 August 2016

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The rights to convert a building from office use to residential without needing to submit a planning application are not new, although a recent decision from the Planning Court have brought them back to the headlines and suggest that they may be more flexible than anticipated.

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Blog

Introducers & Inappropriate Influence

Published on 08 August 2016. By Matthew Watson, Associate

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Last week must have been a busy one for those working at the FCA.

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Blog

5 Partners = 1 Invalid Break Notice

05 August 2016

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Landlords beware – if you hold property in the name of a partnership which consists of more than four individuals, and you serve a break notice on your tenants in the partnership name, it may not be valid.

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Blog

The unexpected effect of Brexit on Part 36 offers

05 August 2016

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Insurers may need to check the adequacy of any Part 36 offer they have made in claims where the claimant seeks damages in a foreign currency and may also need to reconsider whether to accept any Part 36 offer made by a claimant in such a case. This is particularly so where the Part 36 offer was made in sterling.

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Blog

Taxpayer wins appeal against HMRC after receiving contradictory tax demand

Published on 04 August 2016. By Alexis Armitage, Associate

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In Walkers’ Baggage Transfer Company Ltd v HMRC [2016] UKFTT 0415 (TC), the First-tier Tribunal (FTT) has allowed the taxpayer's appeals and concluded that the appellant had accounted for the PAYE properly due in relation to one of its employees over a three year period.

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Publication

Product Liability Update August 2016

04 August 2016

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In this Update we take a look at some of the recent stories making the news, from electrical fires to mislabelled fishcakes.

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Publication

Read with "interest" - Part 36 offers

04 August 2016

In many cases it will be easy to determine whether a claimant has beaten their Part 36 offer and accordingly whether they are entitled to the additional benefits provided for under CPR 36.17(4). Sometimes, however, because of the interest accruing on damages between the date of the Part 36 offer and the judgment date, the judgment sum only exceeds the Part 36 offer by a small amount. If this happens, what are the consequences?

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Blog

Court of Appeal considers effectiveness of "in writing" variation clause

Published on 04 August 2016. By Simon Hart, Partner

In this case, the Court of Appeal was asked to consider the correct contractual interpretation of a long-term supply agreement. In its judgment, the Court of Appeal indicated, obiter, that including an 'in-writing only' variation clause in a contract would not prevent subsequent variation of the contract orally or by conduct in certain circumstances.

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Blog

Art works: businesses and the value of art

Published on 04 August 2016.

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You're heading to a company's offices for a meeting. Does this company's involvement with art affect its success as a business, and if so, how?

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Publication

Tax update, August 2016

04 August 2016

In this month's edition we report on (1) HMRC's new guidance on contracting-out for defined benefit pension schemes (2) this years' tax take, (3) a new EU directive aimed at reducing corporate tax avoidance. We also comment on three recent cases concerning the validity of a discovery assessment, the tribunal's hardened approach to compliance with directions, and the validity of a notice of enquiry.

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Blog

Pension redress methodology – more changes afoot?

Published on 03 August 2016. By Matthew Watson, Associate

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Unsuitable DB pension transfer to personal pension? Advisers have woken up this morning to the Financial Conduct Authority's announcement that next year may see an update to the methodology used to calculate redress due in such situations.

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Video

Collective redress and class actions regimes – from the US to Asia

03 August 2016

Antony Sassi - Partner, Asia - reviews the recent introduction of class action regimes in Asia and discusses why this changed litigation landscape is important for insurers.

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Blog

FCA finds shortcomings in principal firms' control and oversight of their ARs

Published on 03 August 2016. By Jonathan Charwat, Senior Associate

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The Financial Conduct Authority's (FCA) report on its thematic review of principal firms and their appointed representatives (ARs) has identified significant shortcomings in their control and oversight.

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Video

MAR: enhancing investor protection, market integrity and harmonising the market abuse regime across the EU

Published on 02 August 2016. By Karen Hendy, Head of Corporate

Karen Hendy, Corporate Partner, explains the benefits and implications of the all new Market Abuse Regulation and highlights the grey areas to be aware of.

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Blog

Sanctions: brainteasers with serious consequences

Published on 02 August 2016. By Davina Given, Partner

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Failure to comply with financial sanctions carries serious penalties, most notably in the US, where banks have collectively paid billions of dollars in fines.

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Blog

The "purpose" means the "dominant purpose"

Published on 02 August 2016. By Tim Brown, Partner

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The Court of Appeal has recently dismissed an appeal in relation to the interpretation of a clause referring to "the purpose" of a transaction.

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Blog

Brexit and the housing crisis – where are we now?

01 August 2016

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It is only a couple of months since the Government restated its 'one million homes by 2020' pledge. How does Brexit impact on this

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Blog

Brexit and the housing crisis – where are we now?

01 August 2016

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It is only a couple of months since the Government restated its 'one million homes by 2020' pledge. It was always going to be a big ask, with talk of land banking, constructions skills shortages and delays in the planning system being bandied about on a regular basis

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Blog

Making a racket about the tennis pay gap

Published on 29 July 2016. By Charlotte Thompson, Associate

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In 2015 Novak Djokovic, men’s world number one, received $21.65m in prize money whereas Serena Williams, women’s world number one, won less than half of that amount

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Blog

Part VII transfers: Court protects policyholder interests by modifying guarantees

Published on 29 July 2016. By Jonathan Charwat, Senior Associate and Matthew Griffith, Partner

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High Court uses its powers to ensure third party guarantees continue to apply in the same way following Part VII transfer

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Publication

VAT update, July 2016

28 July 2016

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In this month’s edition of our VAT update we will report on (1) the EU Council’s variation to the Principal VAT Directive relating to vouchers, (2) HMRC’s update on VAT Notice 708, and (3) a variation in the law on the applicably of VAT to offshore property held by insurers. We also comment on three recent cases concerning the supply of services by a bank, the applicability of VAT to an incomplete transfer of title, and whether VAT is payable on charitable donations.

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Publication

Follow the money

27 July 2016

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How do you get your money back from a potential fraudster who has siphoned the money off into planes, luxury houses abroad and mysterious accounts? The English courts have a broad range of remedies available to help.

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Blog

Tribunal allows taxpayer's appeal as notice of enquiry was invalid

Published on 27 July 2016. By Adam Craggs, Partner

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First-tier Tribunal (FTT) determined that HMRC had not given a valid notice of intention to enquire into the taxpayer's return because the purported notice of enquiry referred to tax year ended 6 April 2009, rather than 5 April 2009.

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