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Blog

Cyber_Bytes - Issue 5 2019

Published on 10 December 2019. By Richard Breavington, Partner and Christopher Ashton, Associate and Rachel Ford, Associate

Welcome to Cyber_Bytes, a bi-weekly roundup of key developments in cyber, tech and evolving risks.

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Blog

A litigator's quiz: Second candle of Advent

09 December 2019

Festive fraud seems a contradiction in terms. But Advent is traditionally a time to reflect on sin, so this week our quiz focuses on the year in crime and civil fraud under English law. Good luck trying to light the second Advent candle!

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Publication

Tax update - December 2019

05 December 2019

In this month’s update we report on (1) two recent decisions concerning insolvent companies and EBTs in the context of insolvency law; (2) proposed legislation on HMRC’s use of automated processes; and (3) the taxation of cryptoasset transactions using exchange tokens. We also comment on three recent cases relating to (1) legitimate expectation; (2) the payment of costs by HMRC due to its unreasonable behaviour; and (3) the meaning of ‘deliberate’ in the Taxes Acts.

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Blog

Prevention principle – can parties sue for breach of contract occasioned by their own breach?

Published on 05 December 2019. By Andy McGregor, Head of Civil Fraud and Christopher Whitehouse, Senior Associate

According to the High Court in TMF Trustee Ltd v Fire Navigation Inc, the prevention principle can excuse a breach of contract when a party has been prevented from performing the relevant obligation by a breach of the other party.

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Blog

Locke – Court of Appeal quashes follower and accelerated payment notices

Published on 04 December 2019. By Adam Craggs, Partner

In R (on the application of Locke) v HMRC [2019] EWCA Civ 1909, the Court of Appeal quashed follower and accelerated payment notices issued to a participant in a film finance partnership, because HMRC had been wrong in considering that a judicial ruling was relevant to the arrangements under consideration.

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Blog

Can retail drones deliver the goods?

Published on 03 December 2019. By Jon Bartley, Partner and Hannah Ridzuan-Allen, Trainee Solicitor

A recent flurry of patent registrations provides an insight into how this futuristic technology could soon become a reality for consumers.

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Blog

Bossing the rules

Published on 03 December 2019. By Aimee Talbot, Associate

Watch out for RPC's new blog mini-series on the SRA Standards and Regulations 2019.

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Blog

A Litigator's Quiz: First Candle of Advent

02 December 2019

Legal professional privilege burns bright in the hearts of most disputes lawyers. Does it burn bright enough to light the first Advent candle in 2019?

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Publication

Product liability update - November 2019

02 December 2019

A round-up of some of the recent stories making the news.

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Blog

Does workplace recycling deserve to be binned?

Published on 29 November 2019. By Hannah Ridzuan-Allen, Trainee Solicitor

It has been a big year for action on climate change - from Greta Thunberg's impassioned speech at the UN, to the Extinction Rebellion's pink yacht, which blockaded Oxford Circus. In a number of ways the British public are making greater efforts to reduce their carbon footprint. Over the past two decades, the rate of household recycling has risen from 11% in 2000 to 45.2% in 2017/18.

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Blog

Cyber_Bytes - Issue 4 2019

Published on 28 November 2019. By Richard Breavington, Partner and Christopher Ashton, Associate and Rachel Ford, Associate

Welcome to Cyber_Bytes, a round up of key developments in cyber, tech and evolving risks over the last two weeks.

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Blog

In house lawyer prevented from relying on a leaked email and an overhead conversation

Published on 28 November 2019. By Jonathan Cary, Partner and Steven Rajavinothan, Associate

Mr Curless was a senior legal counsel at Shell International Limited (Shell) from January 1990 until he was made redundant in January 2017. He suffers from Type 2 diabetes and Obstructive Sleep Apnoea. He brought a claim against Shell for disability discrimination, victimisation and unfair dismissal.

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Publication

VAT update - November 2019

28 November 2019

In this month’s update we report on (1) the revocation of the Cross-border Trade (Public Notices) (EU Exit) Regulations; (2) the new VAT group provisions; and (3) the digitisation of the tribunal service. We also comment on three recent cases which consider (1) who the recipient of a supply is in circumstances where there is more than one potential recipient; (2) single purpose vouchers and the time of supply; and (3) inaccuracy penalties in the absence of any supply.

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Blog

Dear Legal, can we put a laundrette in store?

Published on 28 November 2019. By Simon Edwards, Partner and Rachael Ellis, Associate

How should brands navigate a change to their high street store space?

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Blog

Coal Staff Superannuation Scheme – Taxation of manufactured overseas dividends breached EU law

Published on 27 November 2019. By Rebekka Sandwell, Associate

In HMRC v Coal Staff Superannuation Scheme Trustees Ltd [2019] EWCA Civ 1610, the Court of Appeal dismissed HMRC's appeal and held that the imposition of withholding tax on manufactured overseas dividends was contrary to EU law.

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Press and Media

RPC appoints Director of Information Technology

26 November 2019

City-headquartered law firm RPC is pleased to announce the appointment of Ben Denison as Director of Information Technology, starting work at the law firm on 6 January 2020.

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Publication

Customs and excise quarterly update November 2019

26 November 2019

In this update we report on (1) the new customs legislation if the UK leaves the EU without a deal; (2) steel safeguard quotas; and (3) the recent deadline extension for customs authorisations made indirectly. We also comment on three recent cases relating to (1) civil evasion penalties; (2) the meaning of “holding” goods; and (3) tariff classification.

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Press and Media

Beer trademarks hit record high of 2,500 in a year

Published on 25 November 2019. By Daniel Kulcsar, PR & Communications Manager

The number of trademarks registered for beer in the UK has hit a record high in 2018, jumping 6% to 2,519, up from 2,372 in 2017*, says RPC, the City-headquartered law firm.

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Press and Media

Arrests made by HMRC fall to five-year low

Published on 25 November 2019. By Adam Craggs, Partner

The number of arrests of taxpayers made by HMRC for suspected tax evasion has fallen to a five-year low of just 782 in the last year*, says RPC, the City-headquartered law firm.

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Blog

Costs proportionality: answers at last?

Published on 22 November 2019. By Aimee Talbot, Associate

Practitioners have been waiting six years for authoritative guidance on how the new post-April 2013 proportionality test applies in the hope that we will be better able to predict the outcome of costs assessment and, therefore, better equipped to advise our clients. A recent Court of Appeal decision has been described as delivering this; however, it raises a number of new issues which are sure to give rise to further satellite litigation. As such, proportionality remains the great unknown.

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Blog

Endometriosis: painfully under-diagnosed?

Published on 22 November 2019. By Amber Oldershaw, Trainee Solicitor

Endometriosis, described as a "silent source of unnecessary misery", affects over two million women in the UK. So, why is it taking over 7 years to diagnose?

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Publication

Corporate tax update November 2019

22 November 2019

Welcome to the latest edition of our Corporate Tax Update, written by members of RPC’s tax team. This month’s update reports on the key developments from September and October 2019. No update would be complete in the current climate without a report on a recent IR35 decision (this month, we bring you two). This month’s update also includes summaries as to HMRC’s latest thinking on the regime for offshore receipts in respect of intangible property, as well as case summaries on the interpretation of the UK-Irish double tax treaty, cross-border loss relief and the effect of statements in HMRC’s published manuals.

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Blog

Regulatory change as far as the PI can see

Published on 21 November 2019. By Ben Gold, Legal Director

Dramatic regulatory change, and an increase in regulatory action, is affecting a number of important sectors in the professional indemnity market, as we exit 2019 and look ahead at 2020. We consider below some key points to be aware of.

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Blog

The Supreme Court holds that "subsequently acquired evidence" is to be disregarded in assessing loss of chance in a DTI compensation scheme

Published on 21 November 2019. By Nick Bird, Partner and Cheryl Laird, Associate (Scottish Qualified)

On 20 November 2019 the Supreme Court handed down its second 2019 judgment on loss of chance principles in Edwards v Hugh James Ford Simey Solicitors [2019] UKSC 54. It held in favour of the claimant rejecting the lawyers' argument that the issue of loss should be determined based on all of the facts available at the date of the professional negligence proceedings.

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Blog

Changing retail landscape leads to decline in employee numbers

Published on 21 November 2019. By Kelly Thomson, Legal Director and Josh Tonks, Paralegal

The retail sector continues to face change and challenge from every conceivable angle and employment within the sector is following this trend.

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Blog

Contribution to legal costs: natural love and affection or calculated self-interest?

Published on 20 November 2019. By Andy McGregor, Head of Civil Fraud and Suzan Kurdi, Senior Associate

When will an order for costs be made against a family member who was not a party to the underlying proceedings, but who contributed significantly to funding the losing party's defence? Answer: when the funder has a personal interest in the litigation. Kazakhstan Kagazy Plc (and others) v Maksat Arip (and others)[1]

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Blog

Aozora GMAC Investment Ltd – HMRC did not breach a taxpayer's legitimate expectation

Published on 20 November 2019. By Constantine Christofi, Associate

In R (oao Aozora GMAC Investment Ltd) v HMRC [2019] EWCA Civ 1643, the Court of Appeal has dismissed the taxpayer's claim that a statement in HMRC’s International Manual created a legitimate expectation, because the taxpayer had not relied on it substantively and, even if it had done, there was insufficient "unfairness" in frustrating the taxpayer's expectation.

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Press and Media

RPC refreshes partnership structure to offer greater choice for lawyers and depth for clients

19 November 2019

City-headquartered law firm RPC is introducing a number of new senior level roles for lawyers to reflect the changing expectations of its people, the market, and client demand.

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Blog

Online intermediaries: Fresh guidance from the CJEU on the scope of the E-Commerce Directive

Published on 15 November 2019. By Ben Mark, Partner and Sophie Tuson, Associate

In Glawischnig-Piesczek, C-18/18 the CJEU has given fresh guidance on online intermediaries and the scope of their obligations under the E-Commerce Directive.

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Blog

A judgment that will "benefit" manufacturers facing the "risks" of products litigation

Published on 15 November 2019. By Peter Rudd-Clarke, Legal Director and Emma Kislingbury, Associate

In the Seroxat group litigation, the Court has endorsed using a risk/benefit approach in claims under the CPA and upheld the trial judge's ruling regarding the limited scope of the Claimants' case

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Blog

First Choice – HMRC ordered to pay taxpayer's costs as a result of its unreasonable behaviour

Published on 13 November 2019. By Constantine Christofi, Associate

In First Choice Recruitment Ltd v HMRC [2019] UKFTT 412 (TC), the First-tier Tribunal (FTT) held that the taxpayer was entitled to its costs because HMRC had acted unreasonably.

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Press and Media

City law firm RPC comments on Labour cyberattack

Published on 12 November 2019. By Daniel Kulcsar, PR & Communications Manager

Earlier today media reported that the UK Labour Party became victim of a sophisticated Cyber attack.

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Blog

Sandoz Purple leaves Glaxo Blue

Published on 12 November 2019. By Ben Mark, Partner and Greg Burke, Associate

Surveys fail to persuade High Court of passing off.

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Blog

Medicinal Cannabis – approved for NHS use

Published on 11 November 2019. By Natalie Drew, Senior Associate

Two cannabis based medicines have now been approved for use by the NHS in England following new guidelines from NICE.

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Publication

Regulatory update - November 2019

11 November 2019

Welcome to the November edition of our monthly Regulatory Update, which aims to pull together key developments from the past month across the various UK regulators – and help you to navigate the regulatory maze.

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Blog

Risky business: the perils of taking over someone else's contract

Published on 07 November 2019. By Davina Given, Partner and Ben Harris, Associate

The High Court has held that the tort of inducing breach of contract requires more than merely "facilitating" a breach. Flexidig Ltd v A Coupland (Surfacing) Ltd(1) also reminds third parties of the perils of becoming embroiled in others' disputes.

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Blog

Anchor Defendants: Court of Appeal confirms no 'sole object' test applies

Published on 07 November 2019. By Andy McGregor, Head of Civil Fraud and Emily Fischer, Associate (Australian Qualified)

Recently, the Court of Appeal confirmed that article 6(1) of the Lugano Convention is not subject to a 'sole object' test. Where claimants have a sustainable claim against an 'anchor defendant' that they intend to pursue to judgment, they may rely on article 6(1) to bring a foreign co-defendant within the jurisdiction. This will be the case even if the claimant's sole object in suing the anchor defendant is to sue the foreign co-defendant in the same proceedings.

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Snapshot

Snapshots Autumn 2019

07 November 2019

This is your roundup of all recent legal updates spanning advertising & marketing, commercial cases,technology / digital, data protection and intellectual property.

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Publication

Tax update - November 2019

07 November 2019

In this month’s update we report on (1) the government’s response to the Treasury Sub-Committee’s conclusions and recommendations in “Disputing Tax”; (2) the outcome of the consultation into offshore receipts in respect of intangible property; and (3) HMRC’s briefing regarding reform of the off-payroll working rules. We also comment on three recent cases relating to (1) the meaning of “trading company” in the context of entrepreneurs’ relief; (2) whether HMRC can conduct informal enquiries; and (3) the disposal of a business with goodwill and the capital gains tax implications of that disposal.

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Snapshot

ASA ruling on using under 25s in betting ads - BetIndex Limited

07 November 2019

Can a gambling ad use the image of a person who is under the age of 25? What if they are not singled out in the ad ie they do not seem to be playing a 'significant role' in the ad?

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Snapshot

ASA rules on inappropriate targeting of gambling ads

07 November 2019

Are ads for age restricted promotions appropriate in a free to play app? If not, who is responsible for ensuring that under-18s are not exposed to inappropriate ads for their age?

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Snapshot

Sky Bet “sports noggin” ad crosses line on guaranteeing betting success

07 November 2019

Can gambling operators imply that a good knowledge of sports may result in betting success?

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Snapshot

ASA ruling on sales and introductory offers - Furniture Village

07 November 2019

Can advertisers make reference to both a “Sale” and an “Introductory Offer” in respect of the same promotion?

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Snapshot

ASA ruling on extending closing dates - Ogilvie

07 November 2019

Does the illness of a key staff member and/or technical issues constitute unavoidable events beyond the control of a promotor, in order that they can exercise a contractual right to extend the end date of a promotion by 12 months?

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Snapshot

ASA rules on price comparisons – Samuel Windsor

07 November 2019

Can a retailer compare its prices to “typical high street prices”? Does it help if you explain the basis of those "typical" prices?

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Snapshot

Aldi rapped for misleading shopping basket price comparison

07 November 2019

In what circumstances will a multi-production comparison be considered fair?

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Snapshot

ASA ruling on gender stereotyping – Volkswagen

07 November 2019

When does an ad perpetuate harmful stereotypes?

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Snapshot

ASA ruling on gender stereotyping – Buxton

07 November 2019

Can you still use gender stereotypical roles in your ads, even with the ASA’s new gender stereotyping rules in play?

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Snapshot

ASA ruling on alcohol and social responsibility - Macallan

07 November 2019

How easy is it for an alcohol ad to breach advertising rules on “social responsibility” when it includes daring or potentially dangerous behaviour? Does including elements of fantastical situations help you?

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