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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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Prince Harry – has the Sun got it right?

Published on 24 August 2012. By Keith Mathieson, Partner

This blog noted a couple of days ago that clause 3 of the PCC Code requires editors to justify intrusions into an individual’s private life without consent.

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Counterclaims and Part 36 offers

23 August 2012

Picture the situation, your client is the Defendant in proceedings where it has asserted a large Counterclaim.

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The danger of sitting on your right to appeal

23 August 2012

Two recent Court of Appeal cases have illustrated that the courts will take a strict approach to unsuccessful litigants who bring appeals out of time.

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A former editor’s view on the naked Royal

Published on 22 August 2012. By Keith Mathieson, Partner

There’s an interesting view on the naked pictures of Prince Harry from a former tabloid editor.

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When should open justice be curtailed? Russian oligarchs learn the answer

Published on 07 August 2012. By Simon Hart, Partner

It is an important principle of civil justice that proceedings are ordinarily conducted in public in open Court.

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Composite transaction fails

Published on 30 July 2012. By Adam Craggs, Partner

In HP Schofield v HMRC [2012] EWCA Civ 927, the Court of Appeal has recently dismissed an appeal made by a taxpayer (the test case for over two hundred appeals) in relation to a tax mitigation strategy designed by PricewaterhouseCoopers (‘PwC’), which was intended to assist the taxpayer in mitigating a capital gain that would otherwise become due.

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HMRC fails in its attempt to obtain disclosure of privileged documents

Published on 21 July 2012. By Adam Craggs, Partner

The important issue of disclosure of documents in the context of litigation before the First-tier Tribunal (Tax) (‘the FTT’) was recently considered in Peter A D Fisher, Stephen D Fisher and Anne P Fisher v HMRC [2012] UKFTT 335.

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Two wrongs do not make a right – criminal convictions and stolen data

Published on 19 July 2012. By Adam Craggs, Partner

On Friday 5 July 2012 HMRC announced that a wealthy property developer, who had failed to disclose a Swiss bank account to HMRC during a civil inquiry, had pleaded guilty to the serious charge of cheating the public revenue

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Beware of "settling" for standard form settlement wording

16 July 2012

The recent decision of the Court of Appeal in the case of Kazeminy v Siddiqi1 highlights the potential pitfalls that await parties who rely on standard form settlement wording to settle complex multi-party disputes.

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HMRC scores own goal in insolvency ruling regarding the Football League

26 June 2012

In HMRC v The Football League Ltd1 the High Court delivered judgement on the controversial "football creditor rule" operated by The Football League.

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

Published on 15 June 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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HMRC – Not enough staff and too much uncollected tax

Published on 29 May 2012. By Adam Craggs, Partner

The Public Accounts Committee of the House of Commons (‘the PAC’) has published its 87th report (HC Session 2010-12) on HMRC’s Compliance and Enforcement Programme.

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MP’s partner loses privacy and harassment case against newspaper publisher

Published on 24 May 2012. By Keith Mathieson, Partner

Carina Trimingham has lost her privacy and harassment case against the publishers of the Daily Mail.

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A Defendant's Assets - What About Their Pension Fund?

23 May 2012

In the recent case of Blight and others v Brewster1, the High Court allowed a judgment debt to be enforced against part of a defendant's pension fund.

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What’s really wrong with pictures of the Duchess of Cambridge shopping?

Published on 22 May 2012. By Keith Mathieson, Partner

The celebrity magazine Heat has published the following apology:

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Eclipse Film Partners No 35 – To trade or not to trade, that is the question!

Published on 15 May 2012. By Adam Craggs, Partner

The First-tier Tribunal (Tax Chamber) ('FTT') has recently held in Eclipse Film Partners No 35 LLP v HMRC [2012] UKFTT 270 (TC),...

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Retrospective legislation: where are we now?

Published on 09 May 2012. By Adam Craggs, Partner

I commented last year on the important decision in Huitson, in which the Court of Appeal, hearing a joined appeal from two judicial review claims,...

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Directors & Officers beware - the SFO gets serious

Published on 03 May 2012. By James Wickes, Partner

Following the collapse of various high profile cases and the subsequent inquiry into its practices, change is clearly rife at the Serious Fraud Office.

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When can you sue under a disguised name?

Published on 03 May 2012. By Keith Mathieson, Partner

In what circumstances can a claimant in civil litigation commence proceedings under a pseudonym?

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Tax tribunal prevents HMRC from broadening their attack on an SDLT return

Published on 30 April 2012. By Adam Craggs, Partner

The distinction between fixtures (which form part of the land) and chattels (which do not) can have significant consequences for stamp duty land tax ('SDLT') purposes.

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Some Other Good Reason - Default Judgment and the Court's Discretion

30 April 2012

The Court can set aside default judgment where either: (a) the defendant has a real prospect of successfully defending the claim; or (b) it appears to the court that there is some other good reason why the judgment should be set aside or varied or the defendant should be allowed to defend the claim.

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Judgment awaited in Trimingham harassment case

Published on 29 April 2012. By Keith Mathieson, Partner

Carina Trimingham's privacy and harassment case against Associated Newspapers was heard by Mr Justice Tugendhat in the High Court last week. Judgment has been reserved.

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Not so credible deterrence

26 April 2012

The FSA's Enforcement Guide states that taking action against individuals sends an important message about the FSA's regulatory objectives and priorities and the FSA considers that such cases have important deterrent values.

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Another voyage of discovery by HMRC - hypothetical ignorance?

Published on 24 April 2012. By Adam Craggs, Partner

This month saw the release of yet another discovery assessment case: Sanderson v HMRC [2012] UKFTT 207 (TC).

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All taxpayers are equal, although some are more equal than others!

16 April 2012

In the recent case of Spectrum Legal Services Limited v HMRC [2012] UKFTT 191 (TC), HMRC drew criticism from the First-tier Tribunal (Tax Chamber) ('Tribunal') over its refusal to treat two taxpayers, in similar circumstances, in the same way

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Friday 13th brings bad news for CMCs

13 April 2012

The Law Society Gazette has today revealed (following a FoI Request) that in the twelve months to March 2012, 734 CMC businesses were 'cancelled' by the MoJ.

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First it was insurance brokers and now it's investment bankers... FSA tests anti-bribery and corruption controls at investment banks

13 April 2012

The FSA recently published the findings of its thematic review of anti-bribery and corruption (ABC) systems and controls at 15 investment banks.

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Parliamentary committee reports on privacy

Published on 09 April 2012. By Keith Mathieson, Partner

The Joint Committee on Privacy and Injunctions has reported.

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Access to Documents in Criminal Proceedings – Guardian Challenge Secures Change

Published on 03 April 2012. By Keith Mathieson, Partner

The Court of Appeal has ruled that where documents have been placed before a judge and referred to in the course of open proceedings, the default position should be that access should be permitted on the open justice principle.

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Taxpayers are entitled to organise their affairs so that the minimum amount of tax is paid!

Published on 02 April 2012. By Daniel Hemming, Senior Associate

The recent decision of the First-tier Tax Tribunal ('FTT') in James Albert McLaughlin v The Commissioners for HM Revenue and Customs1, is a timely reminder that taxpayers are perfectly entitled to organise their affairs so that the minimum amount of tax is paid.

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HMRC have to play by the rules too!

26 March 2012

The recent decision of the First-tier Tax Tribunal ('the Tribunal') in Furukawa Electric Europe Limited v Revenue & Customs Commissioners [2012] UKFTT 129 (TC) ('Furukawa'),...

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No discovery – HMRC fail before the First-Tier Tribunal

Published on 19 March 2012. By Adam Craggs, Partner

HMRC's ability to raise 'discovery' assessments under section 29 of the Taxes Management Act 1970 ('TMA'), is a topical issue at the moment and there have been a number of important cases in recent months (see our previous blog here of30/01/12).

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MoJ publishes first statistics on privacy injunctions

16 March 2012

Yesterday the Ministry of Justice published the first set of statistics on privacy injunctions, following the recommendations in the report by Lord Neuberger's Committee on Super Injunctions published in May last year.

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Hector Sants’ resignation will throw finance sector into confusion

16 March 2012

Hector Sants’ resignation this morning is surprising given that his remit was to deliver an orderly transition to the government’s new twin peaks regulatory structure.

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It ain't broke, but… - Government finally confirms how it proposes to fix the UK competition regime

15 March 2012

The Department for Business Innovation and Skills today published its long-awaited response to its consultation on reforming the UK competition regime.

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Back to the beginning – root cause analysis re-booted by de facto PPI past business review

13 March 2012

The FSA's guidance to firms on contacting PPI customers that have not complained marks a resumption of hostilities in the PPI arena and amounts, in effect, to an industry-wide direction to conduct a past business review (PBR).

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No more 'sweetheart' deals with the taxman?

Published on 12 March 2012. By Adam Craggs, Partner

HMRC have recently announced new governance arrangements for "significant tax disputes".

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Giggs' claim for privacy damages is struck out

Published on 08 March 2012. By Keith Mathieson, Partner

Ryan Giggs has lost his claim for damages against News Group Newspapers ("NGN").

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FRC plans to focus on disciplinary action

08 March 2012

The FRC has published its Draft Plan & Budget for 2012/13.

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PPI – end of an era or a new chapter?

Published on 08 March 2012. By James Wickes, Partner

The FOS recently released its latest six-monthly figures showing the types and levels of complaints received by financial institutions.

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HMRC run contrary arguments before the First-tier Tribunal!

Published on 05 March 2012. By Adam Craggs, Partner

In the recent case of Cobb v HMRC [2012] UK FTT 40 (TC), the First-tier Tribunal ('FTT') said that HMRC should be able to suspend all or part of a penalty imposed for a careless inaccuracy in a tax return of an individual...

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Was Lehmans' collapse unforeseeable?  The High Court said it was - but FOS disagrees

05 March 2012

The courts and FOS are now headed down very different paths in their approach to credit crunch losses suffered by clients of regulated firms.

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FSA delivers on AML promise

02 March 2012

Following its thematic review and report on "Banks’ management of high money-laundering risk situations" published in June last year, the FSA on Monday announced that it has fined Coutts £8.75 million for anti-money laundering (AML) control failings.

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ICO fines Midlothian Council £140,000 - ICO's highest ever fine for data breaches

Published on 01 March 2012.

The Information Commissioner's Office (the "ICO") has fined Midlothian Council £140,000 for five separate security breaches, which involved accidental disclosure of confidential and sensitive personal data about children and carers to the wrong recipients.

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Supreme Court widens scope of 'client money'

01 March 2012

The Supreme Court yesterday ruled that client money held in un-segregated accounts should be treated the same as client money held in segregated accounts, ...

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