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Blog

Bradshaw – Tribunal confirms ignorance of the law is a reasonable excuse and cancels  penalties

Published on 09 August 2018. By Michelle Sloane, Senior Associate

In A and R Bradshaw v HMRC [2018] UKFTT 0368 (TC), the First-tier Tribunal (FTT) has held that a taxpayer's ignorance of the law is a reasonable excuse in relation to the late filing of a non-resident CGT return (NRCGT return).

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Snapshot

Injunctions in the age of digital media

09 August 2018

What should be the right scope of an interim injunction where a trade mark is infringed on social media? And how careful do you need to be of using third party trade marks in ad campaigns?

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Snapshot

Blocking orders in relation to counterfeit goods

09 August 2018

Who is liable to pay the costs of implementing a blocking order?

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Snapshot

UK's data retention powers incompatible with EU Law

09 August 2018

Are the UK security services' data retention powers compatible with the new privacy regime under EU Law?

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Snapshot

Administrator of Facebook fan page held to be data controller

09 August 2018

Is the administrator of a fan page on Facebook a "controller" for the purposes of the Data Protection Directive (95/46/EC) (DPD)?

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Snapshot

Fine for theft of employer’s personal data

09 August 2018

Can departing employees be fined for stealing their employer's personal data? Even if the theft is relatively "minor"?

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Snapshot

ICO draft guidance: Data Protection Impact Assessments

09 August 2018

When and how should a data controller conduct a Data Protection Impact Assessment (DPIA) under the GDPR?

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Snapshot

ICO guidance: “consent is not the silver bullet for GDPR compliance”

09 August 2018

The ICO reiterated that organisations do not necessarily need to obtain fresh consent from all of their customers in order to comply with GDPR.

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Snapshot

ICO draft guidance: legitimate interests as a lawful basis for processing

09 August 2018

The GDPR significantly alters the balance of obligations, responsibilities and liabilities for controllers and processors of data. It mandates that a processor must have a lawful basis for the processing of data. However There are some impactful changes, particularly when looking to rely on legitimate interests as the lawful basis upon which a processor intends to process data.

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Snapshot

The new data protection fee

09 August 2018

From 25 May 2018, as part of the revamp by the General Data Protection Regulation (GDPR), the Data Protection (Charges and Information) Regulations 2018 (the 2018 Regulations) came into force. Amongst other things, these regulations change the way the ICO fund their data protection work.

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Snapshot

WP29 revised guidelines: personal data breach notification

09 August 2018

When should a data controller or processor notify a personal data breach?

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Snapshot

Contractual Interpretation - no oral modification clauses

09 August 2018

Is a no oral modification clause legally effective?

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Snapshot

Contractual interpretation – express "good faith" clauses

09 August 2018

What approach will the courts take in relation to an express "good faith" clause?

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Snapshot

Contractual interpretation – recitals

09 August 2018

What factors will a court consider when interpreting contractual clauses?

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Snapshot

Damages – "negotiating damages" for breach of contract

09 August 2018

In what circumstances are "negotiating" (ie Wrotham Park) damages available?

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Blog

EIOPA Report on Cyber Insurance raises awareness and understanding of cyber risk in the European market

Published on 08 August 2018. By Anthony Cutler, Associate and Bethan Griffiths, Associate

The European Insurance and Occupational Pensions Authority ("EIOPA") has published a report "Understanding Cyber Insurance – A Structured Dialogue with Insurance Companies", which heralds its first attempt to enhance understanding of cyber risk with a focus on the European market.

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Blog

Important issues relating to effect and interpretation of non-assignment clauses

Published on 07 August 2018. By Simon Hart, Partner and Sarah Shaul, Associate

Service by text and data room, worldwide freezing orders against persons unknown, self-identification orders and hearings on paper and in private are ways the court is dealing with cyber-crime. Here are five ways that the courts are addressing the imbalance that exists between victims and criminals who seek to hide behind a veil of anonymity in this digital age.

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Press and Media

Value of UK e-retail M&A deals up 14-fold in the last year

07 August 2018

M&A activity has been driven by deals targeting luxury fashion e-retailers, as both luxury brands and retailers look to rapidly expand their online sales presence.

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Press and Media

RPC retains 82% of trainees from 2016 intake

Published on 07 August 2018. By Georgina Bennett-Warner, PR & Communications Manager

This marks another year of strong retention rates for the City-based law firm.

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Blog

Shaw: Tribunal cancels penalties … again!

Published on 06 August 2018. By Constantine Christofi, Associate

In Shaw v HMRC [2018] UKFTT 0381 (TC), the First-tier Tribunal (FTT) has cancelled late filing penalties because HMRC had not satisfied the statutory requirements of section 8(1), Taxes Management Act 1970 (TMA) as a notice to file had not been validly served on the appellant.

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Blog

Adjudication and liquidation – the final word?

Published on 03 August 2018.

It is generally the case (though not always!) that courts are reluctant to enforce monetary award adjudication decisions in favour of companies in liquidation (CILs). This is because of the uncertainty surrounding the CIL’s ability to repay those sums should it later transpire it was not entitled to the award.

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Blog

Online Prescriptions or Real Life Addictions?

Published on 02 August 2018. By Natalie Drew, Senior Associate

With the rules around online prescribing set to be strengthened, we consider why these changes have come about, and what it might mean for patients and prescribers.

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Blog

US talc litigation has important lessons for UK insurers

Published on 02 August 2018. By Peter Rudd-Clarke, Legal Director and Nick McMahon, Head of Health and Safety

Although it is unlikely litigation involving household staples such as talcum powder could succeed in the UK, the ongoing US litigation underlines a significant trend in product liability exposures.

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Publication

Tax update August 2018

Published on 01 August 2018. By Adam Craggs, Partner

In this month’s update we report on the summary of responses to HMRC’s consultation on extending time limits for offshore non-compliance, HMRC’s policy paper on “profit-fragmentation” and HMRC’s consultation on proposals for new civil information gathering powers for HMRC.

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Blog

New rules for peer-to-peer lending announced by FCA

Published on 01 August 2018. By Ashley Daniells, Associate

The popularity of peer-to-peer (P2P) lending has increased exponentially in recent years, with nearly £10 billion being transferred through such platforms in the past ten years. In an attempt to fix "increasingly complex business structures", the FCA has announced new plans for new rules for peer-to-peer (P2P) lending.

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Blog

Tager – Court of Appeal allows taxpayers' appeals and reduces penalties for failure to comply with information notices

Published on 31 July 2018. By Robert Waterson, Partner

In Tager & Ors v HMRC [2018] EWCA Civ 1727, in allowing the taxpayers' appeals, the Court of Appeal has provided some general observations on the scope and purpose of HMRC's power to impose tax-related penalties under paragraph 50, Schedule 36, Finance Act 2008 for failures to comply with information notices issued under paragraph 1, Schedule 36, Finance Act 2008.

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Press and Media

UK trade marks for spirits rise 41% in one year as popularity of artisan spirits surges

30 July 2018

The number of trade marks registered for spirits and liqueurs in the UK has jumped 41% to 2,210 in 2017, up from 1,570 the previous year* as demand for artisan spirits grows.

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Blog

Online resale price maintenance and pricing software under scrutiny

Published on 30 July 2018. By Lambros Kilaniotis, Partner and Melanie Musgrave, Senior Associate

The imposition of fixed or minimum prices on their online retailers, in breach of EU competition law, has resulted in four consumer electronics manufacturers being fined over €111 million in total by the European Commission.

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Publication

Construction newsletter July 2018

30 July 2018

What challenges does the construction industry face and what does the future hold?

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Blog

RPC Retail Compass 2018 Summer Edition

Published on 27 July 2018. By Nigel Collins, Partner, Head of Japan Desk

Legal and policy changes affecting retail.

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Blog

Good news for UK share sellers - capital gains tax relief relaxed

Published on 27 July 2018. By Ben Roberts, Senior Associate and Nigel Collins, Partner, Head of Japan Desk

The UK's entrepreneurs' relief (ER), which is already a valuable tax relief for individual UK-resident sellers of trading companies, is about to become a little more generous.

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Blog

Investing to Innovate

Published on 26 July 2018. By Mark Crichard, Partner and Alyson Lloyd, Senior Associate

Ocado aims to "change the way the world shops" with B2B technology offerings for retailers

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Publication

VAT update July 2018

25 July 2018

In this month’s update we report on the alignment of the period for recovery of VAT by exempt public sector entities; new guidance concerning VAT liability on goods supplied on approval; and HMRC’s policy paper on a new regime for interest and penalties.

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Blog

Significant increases to District Court's monetary jurisdiction

Published on 25 July 2018. By Michael Maguiness, Of Counsel

Significant increases to the jurisdictional limits for civil claims in the District Court have been proposed.

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Press and Media

HMRC faced 36% more Judicial Reviews last year as it adopts a more aggressive approach towards taxpayers

25 July 2018

HMRC has in recent years become more aggressive in dealing with taxpayers, which has led to an increase in taxpayers challenging HMRC in the High Court where it has overstepped its authority or acted unfairly.

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Blog

Micro-investing: from small acorns…

Published on 25 July 2018. By Katie Fry-Paul, Trainee Solicitor

With the number of card payments overtaking cash for the first time, spare a thought for the piggy-banks of the nation. Where once they were full to the brim with coppers, they now lie forgotten and unused. So what are people now doing with their spare change? Not investing, it would seem…

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Blog

Allpay - Tribunal refuses HMRC permission to amend its Statement of Case and awards costs to the taxpayer

Published on 23 July 2018. By Michelle Sloane, Senior Associate

In Allpay Ltd v HMRC [2018] UKFTT 0273 (TC), the First-tier Tribunal (FTT) has dismissed HMRC's application to amend its Statement of Case to plead a new legal issue.

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Blog

Is a "Duty of Care" required for financial services firms?

Published on 23 July 2018. By Katie Fry-Paul, Trainee Solicitor

On 17 July 2018, the Financial Conduct Authority (FCA) released DP18/5 – its discussion paper on a duty of care and potential alternative approaches. In this article we summarise the discussion paper and then examine briefly whether a new duty is required.

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Publication

Financial litigation roundup - Summer 2018 edition

20 July 2018

Welcome to the latest edition of our financial litigation roundup. In this edition, we consider recent judgments and ongoing cases from the banking and financial world in the UK and Hong Kong, as well as legal developments across those jurisdictions.

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Publication

Non-residents and UK property

19 July 2018

Non-UK residents owning UK real estate, whether directly or via companies, partnerships, trust arrangements or collective investment vehicles, should be aware of important UK tax changes due to take effect from April 2019.

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Blog

Accountants, auditors and actuaries beware: the FRC continues to show its teeth, as its future stands in the balance

Published on 18 July 2018. By Rachel Ford, Associate

In widely publicised news, the Financial Reporting Council (FRC) continues to levy record high fines and has cast criticism on a number of firms. What appears to be an unforgiving stance taken by the regulator seems to come in the wake of the review into whether or not it should be disbanded, or folded into another regulatory organisation.

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Blog

"Content is fire, Social Media is gasoline" – Court of Appeal considers the challenges for interim injunctions in the digital age

Published on 17 July 2018. By Oliver Bray, Partner and Georgia Davis, Legal Director

The Court of Appeal has upheld part of an interim injunction granted to Australian sportswear company Frank Industries which restrained Nike from using the sign LDNR in its “Nothing Beats a Londoner” advertising campaign.

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Blog

Court of Appeal upholds wide exclusion clause

Published on 17 July 2018. By Tim Brown, Partner and Gill O'Regan, Senior Associate

In its recent decision in Goodlife Foods Limited v Hall Fire Protection Limited ([2018] EWCA Civ 1371) the Court of Appeal held that a particularly broad exclusion clause in a contract relating to a fire suppression system was reasonable within the framework of the Unfair Contract Terms Act 1977.

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Blog

Ames: No EIS relief without income tax claim but Tribunal grants judicial review of HMRC's decision

Published on 16 July 2018. By Constantine Christofi, Associate

In Ames v HMRC [2018] UKUT 190, the Upper Tribunal (UT) has held that capital gains tax (CGT) relief under the Enterprise Investment Scheme (EIS) is not available on the disposal of shares where no income tax relief was claimed on their acquisition. However, in refusing to allow a late claim for EIS income tax relief, HMRC had misapplied the relevant guidance, fettered its discretion, and failed to consider material facts and the UT therefore granted judicial review of HMRC's decision.

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Blog

Medicinal Cannabis: the debate continues

Published on 13 July 2018. By Emma Kislingbury, Associate

With the debate over medicinal cannabis still going strong, we update you on recent developments which have dominated the headlines.

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Blog

Bike sharing: running green or running riot?

13 July 2018

The two largest Chinese bike sharing companies, Ofo and Mobike, both started operation in the UK last year. Unlike the local schemes, their users are able to park the bikes at any appropriate location, rather than a designated parking dock. Though these "dockless" schemes emerged in a bid to promote a greener life, they have attracted increasing concern because of the environmental and economical hazards they create.

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Blog

More dismissal of 'dormant' claims

Published on 12 July 2018. By David Smyth, Senior Consultant

Defendants should welcome the recent judgment in Fiscalink International Ltd v Yiu Yu Sum Alex,(1) in which the court struck out the plaintiffs' claims against a majority of the defendants on the basis that the lack of progress over many years was an abuse of process such that the entire action against those defendants should be dismissed.

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Press and Media

RPC sponsors this week’s Instech2020 conference - placing technology at the forefront of the insurance industry

11 July 2018

RPC is sponsoring the Instech2020 conference, at the BT Centre on Wednesday July 11th - an industry-leading event showcasing and discussing the technology at the forefront of the insurance industry.

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Blog

Introducing the new Health Secretary…

Published on 10 July 2018. By Genevieve Isherwood, Associate

Who is Matt Hancock, our new Health Secretary, and what impact will his appointment have?

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Blog

First Tower Trustees: contractual fiction clauses, unfair contract terms, parliamentary sovereignty and the limits of party autonomy

Published on 06 July 2018. By Jake Hardy, Legal Director

In its recent judgment in First Tower Trustees Ltd and Intertrust Trustees Ltd -v- CDS (Superstores International) Ltd, the Court of Appeal has set down a significant marker that so-called contractual estoppel does not have any special status and is to be treated as just another form of exclusion of liability.

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