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Granting interim relief in support of foreign proceedings: the expediency test revisited

Published on 03 December 2012. By Dan Wyatt, Senior Associate

Will the English courts grant claimants a worldwide freezing order ("WFO") or other interim relief in support of foreign proceedings, even if a defendant has no assets in the jurisdiction?

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Unmeritorious privacy claim dismissed as attempted extortion.

Published on 28 November 2012.

A privacy claim brought by an ex-business associate of Lord Sebastian Coe in relation to an Evening Standard article which published leaked business emails was dismissed on Tuesday by the High Court.

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H&M: Brave New World?

27 November 2012

We have all been involved in lease negotiations where there are differences of opinion as to what is or is not institutionally acceptable.

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Leo's "name and shame": The right approach?

Published on 27 November 2012. By Sally Lord, Senior Associate

The Legal Ombudsman (LEO) was established by the Office for Legal Complaints under the Legal Services Act 2007 to try and simplify the system and make sure consumers have access to an independent expert to resolve complaints.

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Latest climb down – HMRC are not to be on the GAAR Panel

Published on 23 November 2012. By Adam Craggs, Partner

On 7 November 2012, HM Treasury announced that HMRC will not be represented on the General Anti-Abuse Rule (‘GAAR’) Advisory Panel (‘the Panel’).

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Duties of a Project Manager

16 November 2012

The recent judgment of HHJ Keyser QC in the TCC in The Trustees of Ampleforth Abbey Trust v Turner & Townsend Project Management Ltd [2012] EWHC 2137 (TCC) provides helpful guidance on the duties of a project manager ...

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Delay claims under NEC3

16 November 2012

In order to prove a delay claim under NEC3, a contractor must follow a two step-process to show that (i) a compensation event has occurred; and (ii) that this event caused a delay to the completion of the project.

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End of the line for Village Greens?

14 November 2012

Nothing can be more frustrating for a developer to see its scheme delayed or worse still derailed by an application for the registration of land as a town or village green ("TVG").

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The Upper Tribunal dismisses HMRC’s appeal in SDLT sub-sale mitigation case

Published on 14 November 2012. By Adam Craggs, Partner

The Upper Tribunal (Henderson J) has dismissed HMRC’s appeal in HMRC v DV3 RS Limited Partnership [2012] UKUT 399 (TCC), a stamp duty land tax (‘SDLT’) mitigation case involving a sub-sale to a partnership.

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Guardian Care Homes v Barclays Bank PLC – LIBOR manipulation: update

09 November 2012

SERIOUSLY ARGUABLE CASE ON LIBOR-FIXING SURVIVES INTERLOCTUTORY STAGE

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Taxpayer wins on purposive interpretation

09 November 2012

In recent years, it is usually HMRC pressing the courts to identify the purpose of the legislation and to reject a narrow interpretation of the legislation.

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Illegality – it's a question of proportionality

07 November 2012

The recent case of ParkingEye v Somerfield Stores Limited saw the Court of Appeal grapple with the impact of illegality in contracts.

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The FSA wants further enforcement powers – take note

Published on 06 November 2012. By Ben Gold, Legal Director

In submissions to the Parliamentary Commission on Banking Standards (published today), the FSA has made a request for wider enforcement powers, which directors and officers and employees of regulated entities, and their insurers, should take notice of.

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Court strikes out HMRC’s claim in alleged VAT fraud

Published on 02 November 2012. By Adam Craggs, Partner

In the recent decision of the High Court (Warren J) in the case of Revenue and Customs Comrs v Sunico A/S and ors [2012] All ER (D) 172, which involved a claim brought by HMRC alleging conspiracy to deprive HMRC of VAT through missing trader fraud, the Court ruled that the defendants were entitled to summary judgment and struck out HMRC’s claim.

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Lender claim founders – losses "caused" by underlying fraud

Published on 25 October 2012. By Helene Lee, Legal Director

Surveyors come out on top. Judgment was recently given inPlatform Funding v Anderson Associates, a civil claim by the mortgage lender for alleged negligence against a valuer arising from a July 2006 mortgage valuation of a single new-build flat.

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Court quashes HMRC warrants

Published on 24 October 2012. By Adam Craggs, Partner

The recent decision of the Divisional Court (Pitchford LJ and Foskett J) in the case of R (on the application of Anand) v HMRC (unreported) has shed further light on the circumstances in which the Courts will quash search warrants granted to HMRC in the course of a criminal investigation into a taxpayer.

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Rights of Light

23 October 2012

Rights of light are an easement and are commonly acquired simply by a neighbour having enjoyed the light over a neighbouring building owner’s land for a period of 20 years without interruption.

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Tax win puts McLaren in pole position!

18 October 2012

The glamorous world of Formula One does not often collide with the more cerebral realm of the First-tier Tribunal (‘FTT’), but this is precisely what happened in McLaren Racing Limited v HMRC [2012] UKFTT 601 (TC).

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Who Knows?

Published on 11 October 2012. By Ben Gold, Legal Director

As part of its consultation paper, 'Insurance Contract Law: The Business Insured's Duty of Disclosure and the Law of Warranties', the Law Commission has made some interesting comments on the imputation of knowledge to companies for the purposes of the duty of disclosure under section 18(1) of the Marine Insurance Act 1906.

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Is the UK becoming a tax-haven?

Published on 10 October 2012. By Adam Craggs, Partner

The FT has recently reported (see “Favourable tax draws companies to Britain” - 7 October 2012)

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Restrictive covenants – good paperwork is only part of the solution

25 September 2012

It feels that the economic pie continues to shrink. And with that backdrop, most businesses are trying just to hold on to market share.

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SDLT sub-sale arrangement fails on implementation

Published on 25 September 2012. By Adam Craggs, Partner

The First-tier Tribunal (‘FTT’) has recently released its much anticipated decision in Vardy Properties and Vardy Properties (Teeside) Limited v HMRC [2012] UKFTT 564 (TC), an SDLT mitigation case involving a sub-sale of property into a distribution in specie.

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Taxpayer succeeds in employment status case

Published on 21 September 2012. By Adam Craggs, Partner

In Slush Puppie Limited v HMRC [2012] UKFTT 356 (TC), the First-tier Tribunal (‘FTT’) has confirmed the process that it should go through in determining whether a person is employed or self-employment.

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UCIS of death

21 September 2012

The FSA’s relentless drive to impose personal responsibility on senior management took another significant step recently...

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UK referred to ECJ over internet privacy

Published on 21 September 2012. By Keith Mathieson, Partner

On 30 September 2010 the European Commission announced that it referred the UK to the European Court of Justice for its alleged failure to implement EU laws on the confidentiality of electronic communications such as emails or internet browsing.

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Sporting decisions? Promotion, relegation and writing the rules of the game

21 September 2012

Two recent rulings demonstrate the need for sports regulators such as the English and Welsh rugby unions to lay down clear and sufficiently comprehensive rules governing their sports that do not restrict competition.

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The first and final stop for exemplary damages?

21 September 2012

Exemplary damages and competition law are not obvious bedfellows.

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Tough times, tough talk, tough regulator

21 September 2012

At the FSA’s final Enforcement Conference on Monday, Tracy McDermott, the acting director of the FSA’s Enforcement and Financial Crime Division, issued a scathing attack on the financial services industry and gave an indication as to the interventionist future planned for the FSA’s successor, the FCA.

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Cable may tie down Goodwin, despite his eluding the FSA’s net; Turner and Sants call for smaller holes

21 September 2012

In response to the October 2008 failure of RBS, news reports suggest that Vince Cable MP, Secretary of State for Business, Innovation and Skills, may apply for an order to disqualify Fred Goodwin from being able to hold any future directorship of a UK company.

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Irish court dismisses privacy claim

Published on 21 September 2012.

Ruth Hickey (who is the former partner of David Agnew (according to recent Irish press reports), who in turn is the former husband of Adele King (also known as “Twink”), an Irish entertainer) brought a claim against The Sunday World newspaper in the Irish High Court for (1) breach of her (and her son’s) rights of privacy and (2) libel .

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Binary causation arguments could be turned into percentages as ‘loss of chance’ principle gains judicial support in investment loss case

21 September 2012

The High Court recently considered whether it would be appropriate for FOS to make an award on the basis of an investor’s lost opportunity to decide – with the benefit of proper advice – whether or not to enter into a recommended investment scheme.

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Keeping up with competition law reform – don’t rush

21 September 2012

In March 2012, the Government confirmed its plans to merge the functions of the OFT and the Competition Commission into a single competition law body, the Competition and Markets Authority.

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OFT gives provisional green light for in-depth review of private motor insurance market

21 September 2012

The OFT announced last week its provisional decision to refer the private motor insurance market to the Competition Commission (CC) for in-depth review.

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FSA roars as SFO reveals itself to be a paper tiger

21 September 2012

In the same week that the SFO was criticised for its failure to act in two high profile cases and its failure to conduct a single raid in the last financial year, the FSA meted out its largest ever fine for an individual in a non market abuse case.

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Breaching the perimeter – twice could be enough to be ‘by way of business’

21 September 2012

The Court of Appeal has held that an individual who accepted deposits on two separate occasions, that were over 18 months apart, may be liable to conviction for carrying on an unauthorised regulated activity, contrary to the general prohibition (s.19 and 23 FSMA 2000).

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Costs against HMRC – the importance of getting your arguments right

21 September 2012

There have been a number of cases addressing the powers of the First-tier Tribunal (‘FTT’) in respect of the awarding of costs since the FTT was established in 2009.

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Significant watering down of anti-avoidance legislation

21 September 2012

On 30th July 2012 HMRC released a consultation document entitled “Reform of two anti-avoidance provisions:

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Bringing it all back home – Tribunal rejects HMRC’s arguments on remittances

21 September 2012

In Pflum v HMRC [2012] UKFTT 365 (TC), the First-tier Tribunal (‘FTT’) has found in favour of the taxpayer in a recent appeal concerning taxation of remittances from overseas under section 26 of the Income Tax (Earnings and Pensions) Act 2003 (‘ITEPA’).

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Behind closed doors: HMRC denied access to Charman papers

21 September 2012

In the recent case of HMRC v Charman [2012] EWHC 1448 (Fam), HMRC failed in their bid to obtain documents produced in a high profile divorce case.

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National Insurance – not just another income tax

21 September 2012

From most peoples’ perspective, national insurance is simply income tax by another name.

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Plain sailing for taxpayer in judicial review case

21 September 2012

Although the recent case of Cameron & others v Revenue and Customs [2012] EWHC 1174 (Admin) related to the narrow area of Foreign Earnings Deduction (‘FED’) for seafarers,...

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Companies move back in, but lightning won’t strike twice

Published on 21 September 2012. By Adam Craggs, Partner

Against the backdrop of the huge success of the 2012 Olympics, HMRC have received some encouraging news that the extensive reforms introduced to the taxation of the foreign profits of companies over the last five years is starting to bear fruit.

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HMRC's consulation – "Lifting the lid on tax avoidance schemes”

Published on 21 September 2012. By Adam Craggs, Partner

On 23 July 2012 HMRC published a consultation document “Lifting the lid on tax avoidance schemes”.

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Brown v InnovatorOne Plc – good news for advisers involved in tax mitigation structures

Published on 21 September 2012. By Adam Craggs, Partner

A recent judgment of the High Court in Andrew Brown and ors v InnovatorOne plc and Ors [2012] EWHC 1321 (Comm) is welcome news for professional advisers who may have acted for clients involved in the design, implementation or distribution of tax efficient arrangements.

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Information Commissioner investigates HMRC over whistleblower enquiry

Published on 21 September 2012. By Adam Craggs, Partner

An interesting article appeared in the Guardian newspaper (Thursday 7 June 2012) which reignites previous controversies, which we have commented upon, concerning ‘sweetheart deals’...

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Collateral Warranties – Tips and Pitfalls

21 September 2012

Collateral warranties are extremely common in the construction industry.

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A case of interest?

Published on 11 September 2012. By Adam Craggs, Partner

In Garnett Paul Curran v HMRC [2012] UKFTT 517 (TC), the First-tier Tribunal (‘FTT’) has given some helpful guidance on what constitutes interest...

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Claim for overpaid VAT held not to be abusive

Published on 30 August 2012. By Adam Craggs, Partner

In St Martins Medical Services Limited v HMRC [2012] UK FTT 485 (TC), the First-tier Tribunal (‘FTT’) has recently allowed a claim for overpaid VAT made by a taxpayer,...

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Solicitors not under a duty to ensure that court staff issue in time

Published on 30 August 2012. By Laura Stocks, Senior Associate

This case Page v Hewetts Solicitors caused a stir back in November when the high court held that a claim form was statute barred notwithstanding evidence it had been received by the court in time.

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Causation key to failure of lender's claim against solicitors

Published on 30 August 2012. By Jonathan Wyles, Legal Director

Causation was the key factor in the failure of a claim brought by mortgage lender Godiva, against its solicitors, Keepers Legal.

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