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Blog

Goldsmith - late filing penalties cancelled by the Tribunal

Published on 05 March 2018. By Robert Waterson, Legal Director

In David Goldsmith v HMRC [2018] UKFTT 0005 (TC), the First-tier Tribunal (FTT) has cancelled late filing penalties issued to the taxpayer as the statutory requirements in section 8(1), Taxes Management Act 1970 (TMA), had not been satisfied and HMRC did not have the power to require the taxpayer to deliver self-assessment returns.

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Blog

Open Banking: a slow revolution?

Published on 05 March 2018. By Katie Fry-Paul, Trainee Solicitor

The European Commission's Revised Payment Services Directive (PSD2) was implemented on 13 January 2018, with little fanfare. However, the ideas that PSD2 seeks to promote look set to change the face of banking, both for service providers and for customers. Amongst other requirements, PSD2 obliges banks to allow authorised Account Information Service Providers (AISPs) and Payment Initiation Service Providers (PISPs) access to customer account data, where the customer has given both the bank and the AISP or PISP permission for them to do so.

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Press and Media

Sales at UK’s biggest online retailers jump 23% in a year

05 March 2018

Growth of mobile commerce helping fuel ‘anywhere, anytime’ retailing.

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Blog

Rowe and Vital Nut – Court of Appeal delivers its judgments in APN judicial review challenge

Published on 02 March 2018. By Adam Craggs, Partner

In Rowe and Vital Nut, the Court of Appeal has dismissed the claimant taxpayers' appeals in judicial review proceedings challenging the legality of Accelerated Payment Notices (APNs) and Partner Payment Notices (PPNs).

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Blog

An aspirin a day…

Published on 02 March 2018. By Genevieve Isherwood, Associate

Discusses research that suggests aspirin can reduce risk of colon cancer in patients with Lynch Syndrome

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Blog

Bank liable for breach of Quincecare duty

Published on 01 March 2018. By Andy McGregor, Partner and Charlotte Henschen (née Ducker), Senior Associate

The Court of Appeal has upheld a decision that the appellant bank breached the Quincecare duty of care which it owed to its corporate customer by making payments without proper enquiry, in circumstances in which a reasonable banker would have been on notice that the customer's director was perpetrating a fraud.

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Blog

Smashing 'Smash and Grab' – Coulson J delivers significant blow to smash and grab tactic

Published on 01 March 2018. By David Thorne, Partner and Ben Wilkins, Associate

Over recent years a body of case law has developed supporting the principle that in the absence of a valid pay less notice an employer is exposed to a 'smash and grab' adjudications for payment of the sum stated as due in a contractor's interim application even if that application is overstated. On Tuesday this week, in what is likely to be his final judgement before moving to the Court of Appeal, Coulson J delivered welcome clarification on the matter in Grove Developments Ltd v S&T (UK) Ltd. Coulson J held that even in the absence of a valid pay less notice it is open to an employer to commence adjudication proceedings for determination of the 'true' value of an interim application potentially blunting the tactical utility of 'smash and grab' adjudications.

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Blog

Enforcement Reporter - SFC sets out its enforcement priorities for 2018

Published on 01 March 2018. By Jonathan Crompton, Partner and Kingsley Krawczyk, Registered Foreign Lawyer

On 26 February 2018 the SFC released the third edition of its new series of the Enforcement Reporter. The communication outlines the SFC's key enforcement priorities for the coming year and highlights significant recent enforcement actions. The Enforcement Reporter follows the general themes of previous editions and is a useful indication to the market of the SFC's key concerns. In particular, tackling corporate fraud remains top of the agenda, with insider dealing, misconduct by intermediaries and sponsors, and money laundering on the SFC's radar.

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Video

Is GDPR a barrier to InsurTech growth?

28 February 2018

Partner Mark Crichard speaks to Instech Club2020 in the run-up to Instech AI 2018.

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Video

Is the insurance market making sufficient progress in innovating?

28 February 2018

Simon Laird speaks to Instech Club 2020 in the run-up to Instech AI 2018

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