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Rangers: Supreme Court confirms remuneration paid through EBT is subject to income tax

Published on 02 August 2017. By Alexis Armitage, Associate

In RFC 2012 Plc (in liquidation) (formerly The Rangers Football Club Plc) v Advocate General for Scotland [2017] UKSC 45, the Supreme Court has held that remuneration payments made into an employees' remuneration trust were earnings for income tax and NICs purposes.

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Blog

Who has to sign a s106 agreement?

02 August 2017

The question of who needs to sign a s106 agreement can be a bone of contention between applicants and local planning authorities. Opposing views can risk planning consents being held up, or third parties challenging consents for failure to properly secure essential mitigation. So who, then, should sign planning agreements?

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Blog

Spare parts and intellectual property: the distinction between "informative use" and "misleading use"

Published on 01 August 2017. By Georgia Davis, Legal Director and David Cran, Partner

The Court of Appeal has allowed an appeal against a decision of the Intellectual Property Enterprise Court ("IPEC") that a repair company had not infringed certain BMW trade marks.

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Blog

Using VR in sports – virtual insanity or future reality?

Published on 01 August 2017. By Joseph Byrne, Associate

Stoke City has become the latest Premier League club to announce that it will use virtual reality (VR) technology as a training tool for its goalkeepers.

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Blog

Is it game over for ground rent?

01 August 2017

Considering the recent Government proposals to change the rules on ground rent and how those proposals may affect developers.

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Publication

Tax update, August 2017

31 July 2017

In this update we report on the Government’s intention to use the Finance Bill (No. 2) 2017 to retrospectively implement the policies dropped from the first Finance Act 2017; amendments to the new disguised remuneration provisions in the Income Tax (Earnings and Pensions) Act 2003; and the implementation of the guidance requirement under the Criminal Finances Act 2017

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Blog

When can publishing newspaper articles amount to harassment?

Published on 28 July 2017. By Keith Mathieson, Partner

The High Court has struck out part of a harassment claim against the publisher of the Daily Mail and Mail Online. Unless the Judge's order is successfully appealed, the remaining harassment claim will proceed to trial.

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Blog

SM&CR: what should the insurance sector be doing to prepare?

27 July 2017

On 26 July 2017, the FCA and PRA published three consultation papers outlining their proposals for the extension of the senior managers and certification regime (SM&CR) to all authorised firms.

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Press and Media

Cyber crime prosecutions fall as under-resourced police struggle with increasingly complex threat

Published on 27 July 2017. By Richard Breavington, Partner

Only 57 prosecutions under Computer Misuse Act last year despite 1.9 million crimes. Cyber insurance ‘critical’ for businesses.

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Blog

Advertisement consent – five rules for retailers

26 July 2017

A summary of advertisement control for retailers in England, including deemed consent provisions, applications, standard conditions and discontinuance orders.

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Blog

Advertisement consent – five rules for retailers

26 July 2017

A summary of advertisement control for retailers in England, including deemed consent provisions, applications, standard conditions and discontinuance orders.

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Blog

Derry – HMRC prevented from collecting tax in avoidance case

Published on 25 July 2017. By Robert Waterson, Legal Director

In R (ota of James Derry) v HMRC [2017] EWCA Civ 435, the Court of Appeal, in allowing the taxpayer's appeal, confirmed that HMRC is not able to ignore a claim for carried back loss relief where the taxpayer has self-assessed and computed his liability to tax.

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Blog

Supreme Court endorses open justice principle

Published on 25 July 2017. By Oliver Murphy, Associate

The Supreme Court has handed down its much anticipated judgment on reporting restrictions and the principle of open Justice in the case Khuja (formally PNM) v Times Newspapers Limited.

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Blog

CMA approves new payment systems operator

Published on 25 July 2017. By Charles Buckworth, Senior Associate

On 12 July 2017, the Competition and Markets Authority (CMA) approved the consolidation of the operators of Cheque and Credit Clearing Company, Faster Payments and Bacs into a new payment systems operator (NPSO). This consolidation was one of the key recommendations in the PSO Delivery Group's (PSODG) Report of 4 May 2017.

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Publication

VAT update, July 2017

24 July 2017

In this month’s update we report on HMRC’s recent guidance on its approach to supply splitting; the Supreme Court hearing in the Littlewoods compound interest case; and the revised timetable for “Making Tax Digital”.

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Blog

欧州M&A最前線 2017年7月

Published on 24 July 2017. By Nigel Collins, Partner, Head of Japan Desk

7月は、非常に蒸し暑いハノイでこの記事を書いている。ベトナムは今、強い意欲と勤勉な国民、そして多額の外国直接投資(FDI)に支えられ、どんどん開発が進んでいる。

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Blog

Odd but clear contract lines not to be disturbed by the Court

Published on 24 July 2017. By Stuart Shepherd, Partner

In a recent Commercial Court decision on the construction of a tailored demurrage provision in a charterparty, the Court refused to rewrite the parties agreement regarding demurrage merely because "it might be thought odd".

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Blog

Stay in your lane! How expert witnesses can stray away from their duty to the Court

Published on 24 July 2017. By Philippa Lutter-Paz, Associate

The judgement in 125 OBS Nominees (1) and anr v Lend Lease Construction (Europe) and anr [2017] provided useful judicial clarification as to when expert evidence from certain disciplines will and will not be appropriate and how experts can walk a fine line between advocating their client's case and providing independent evidence.

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Blog

A shot in the arm for football sponsorship – clubs take advantage of new shirt sleeve regulations

Published on 24 July 2017. By Stuart Harris, Associate

As forecasted in our blog post back in April, it wasn't long before other Premier League teams followed Manchester City's lead in announcing major tie-ups for shirt sleeve sponsorship.

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Publication

New corporate criminal offence

Published on 21 July 2017. By Adam Craggs, Partner and Michelle Sloane, Senior Associate

Failure to prevent the facilitation of tax evasion

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Blog

FCA's review into non-advised retirement product sales

Published on 21 July 2017. By Rachael Healey, Legal Director

The FCA has published its retirement outcomes review interim report. The report forms part of the FCA's assessment of the impact of the pension freedoms on the pension market and consumer behaviour. Although the focus of the report is non-advised sales it provides a useful insight for all those involved in the pensions market in relation to (1) customer behaviour post the introduction of the pension freedoms and (2) how the pension market is responding to those reforms. The report also puts forward some proposed "remedies" in relation to areas where the FCA considers behaviour may be detrimentally impacting customers. The remedies include permitting customers to access part of their pension at an earlier date in what appears to be an attempt by the FCA to steer customers away from drawdown products.

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Blog

Know your (package) limitations

21 July 2017

High Court decision clarifying application of the Hague-Visby Rules (HVR) to sea waybills and package limitation for containerised goods

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Press and Media

RPC secures High Court win for Hammerson in £15m dispute

Published on 20 July 2017. By Dan Preston, Partner

Result brings to an end the eight-year high profile dispute; first reported case on Nickle Sulphide (NiS) inclusions

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Press and Media

Latest intake sees RPC retain 82% of Trainees

19 July 2017

Latest intake sees RPC retain 82% of Trainees

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Blog

"Please sir, may I have some more [damages for failure to consent]?" No, says the Court of Appeal.

Published on 19 July 2017. By James Davies, Senior Associate

Shaw v Kovac: Court of Appeal rejects claim for an additional, separate award of damages for failure to obtain informed consent.

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Blog

High Court sheds light on compulsory jurisdiction of Financial Ombudsman Service

Published on 19 July 2017. By Matthew Evans, Senior Associate

The High Court has provided some clarification of the scope of the compulsory jurisdiction of the Financial Ombudsman Service (FOS). The decision has left the scope of that jurisdiction open to discussion, and appears to suggest that the courts will take a more mechanical approach to reviewing regulatory decisions.

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Blog

High Court sheds light on compulsory jurisdiction of Financial Ombudsman Service

Published on 19 July 2017. By Matthew Evans, Senior Associate

The High Court has provided some clarification of the scope of the compulsory jurisdiction of the Financial Ombudsman Service (FOS). The decision has left the scope of that jurisdiction open to discussion, and appears to suggest that the courts will take a more mechanical approach to reviewing regulatory decisions.

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Blog

Food for thought

Published on 19 July 2017. By Emily Rome, Trainee Solicitor

With New Year's resolutions to eat better now long forgotten, we discuss some top tips to push that 4pm sugar slump and ensure ultimate concentration while at work.

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Press and Media

RPC Consulting completes landmark modelling work for Hiscox

18 July 2017

Use of Tyche brings all of Hiscox's capital modelling onto a single platform

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Publication

Restructuring and insolvency roundup, July 2017

Published on 18 July 2017. By Amy Gallimore, Legal Director

In this roundup, we consider four recent cases with implications for practitioners in the restructuring and insolvency sector.

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Blog

Indian sports broadcast network 'bowled out' for breach of a media rights agreement

Published on 18 July 2017. By Joshua Charalambous, Associate

This article considers New Zealand Cricket (Incorporation) v Neo Sports Broadcast PVT Ltd in which the High Court exercised its discretion and lifted a stay to allow the claimant, New Zealand Cricket, to successfully obtain summary judgment on a breach of contract claim with elements of bad faith counter-arguments.

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Blog

What is "reasonable" when making a recovery?

Published on 18 July 2017. By Philippa Lutter-Paz, Associate

Recovering sums paid out in settlement through court proceedings is an area of law where the Court's ability to resolve a dispute according to what is fair, proportionate and commercially sensible is alive and well.

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Blog

Complex contracts and intricate inconsistencies – a reminder of the court's approach to contractual interpretation

Published on 18 July 2017. By Dan Preston, Partner and Rebecca Taylor, Associate

In a year in which the Supreme Court will have produced two Judgments on the topic of contractual interpretation, the TCC's judgment in 125 OBS v Lend Lease is a useful reminder of the courts' approach to resolving these disputes and their attempt to find a balance between the so-called literal and commercial approaches to interpretation.

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Blog

Retailers make hay while the sun shines

Published on 17 July 2017. By Henry Priestley, Senior Associate and Jani Ihalainen, Paralegal

Retailers make hay while the sun shines

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Publication

“Last man standing”

Published on 14 July 2017. By Alan Stone, Partner

What duties does a monitoring surveyor owe to a lending bank?

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Blog

MiFID II Policy Statement: still not had a chance to read it?

Published on 14 July 2017. By Rachael Ellis, Associate

Rachael Ellis summarises some of the FCA's key new conduct requirements arising from MiFID II now that it has published its final rules.

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Blog

I see no ships – condition precedents under FOB contracts

Published on 13 July 2017. By Stuart Shepherd, Partner

A recent judgment of the Commercial Court suggests that a FOB buyer can be excused from nominating a vessel by an unaccepted renunciation of contract by a seller. This blog questions the court's approach in this case and examines the basic principles engaged.

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Blog

Oval Estates - Tribunal confirms deficiencies in invoices may not prevent VAT recovery

Published on 11 July 2017. By Nicole Kostic, Senior Associate

In Oval Estates (Bath) Limited v HMRC [2017] UKFTT 403 (TC), the First-tier Tribunal (FTT) held that input tax was attributable to an identifiable supply and was recoverable despite allegations of deliberate and concealed behaviour.

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Press and Media

RPC names Karen Hendy as Head of Corporate

Published on 11 July 2017. By Karen Hendy, Head of Corporate

Appointment of new head comes set against global expansion

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Press and Media

23% jump in data breaches at financial services businesses

Published on 10 July 2017. By Richard Breavington, Partner

Financial advisers increasingly targeted: more reports expected as new General Data Protection Regulations comes in

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Blog

Brevan Howard's gagging order against Reuters upheld by the Court of Appeal in breach of confidence case

Published on 10 July 2017.

The news agency, Reuters, has lost its appeal against an injunction, which prevented it from reporting leaked confidential and commercially sensitive information concerning a leading global alternative asset manager, Brevan Howard Asset Management LLP.

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Blog

Märtin: Application directing HMRC to close its enquiry into tax avoidance scheme granted

Published on 10 July 2017. By Nicole Kostic, Senior Associate

In Jörg Märtin v HMRC [2017] UKFTT 488 (TC), the First-tier Tribunal (FTT) directed HMRC to close its enquiry as it had taken no action in three years.

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Blog

Flagging the risk of a new type of trade mark infringement

Published on 10 July 2017. By Rebecca Rose, Associate and Paul Joseph, Partner

The Intellectual Property Enterprise Court has recently ruled that linking an own brand product listing on Amazon to a competitor's branded listing for the same product amounts to trade mark infringement (and passing off) in a dispute over flagpoles.

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Blog

Anstock - Tribunal quashes penalties imposed for failure to comply with information notice

Published on 07 July 2017. By Constantine Christofi, Associate

Penalties for failure to comply with an information notice issued by HMRC can only be imposed if the information notice in question is unambiguous, clear and precise.

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Blog

PRA consultation to promote diversity on boards of large insurers

06 July 2017

The PRA consults on further amendments to the Senior Insurance Managers Regime (SIMR) including promoting diversity on boards.

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Blog

FCA releases its final rules for implementation of MiFID II

05 July 2017

The FCA has released its final policy statement (PS17/14) detailing aspects of its implementation of MiFID II, including final rules and its response to the six preceding MiFID II consultation papers dating back to 2015.

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Blog

Don't be scared – it's just an exemption clause

Published on 05 July 2017. By Parham Kouchikali, Partner and Ed Holmes, Senior Associate

The Court of Appeal holds that an exemption clause is wide enough to exclude liability for negligence for a failure to identify asbestos.

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Press and Media

RPC boosts Tech and Data offering with new Partner

05 July 2017

Jon Bartley joins the firm with over 20 years' experience advising on digital, technology and data protection

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Blog

From Giant Swans to English Gentlemen: naming conventions for English law firms in China

Published on 05 July 2017. By Milo Qin, Registered Foreign Lawyer

May 2017 marked an important moment for RPC – our London and Hong Kong offices now operate as a single entity, boosting the firm's promotion of its brand in the Greater China area.

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Blog

Bournemouth bets on shirt sponsorship deal with M88

Published on 05 July 2017. By Joshua Charalambous, Associate

AFC Bournemouth announces a two year deal with online gambling company M88, which includes shirt sponsorship and pitch-side branding.

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