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Publication

Wealth and trusts quarterly digest

Published on 17 May 2017. By Adam Craggs, Partner

Our quarterly digest provides up to date commentary and analysis on key sector developments from our tax, wealth and trusts teams.

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Blog

You can't park there!

17 May 2017

A summary of the May 2017 Court of Appeal decision in Khodari relating to whether parking permit restrictions can be secured in agreements made under s106 Town and Country Planning Act 1990.

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Blog

ABL – Tribunal dismisses HMRC's application to vary direction staying related cases

Published on 16 May 2017. By Alexis Armitage, Associate

In ABL (Holding) Ltd and Tanias Properties Ltd v HMRC [2017] UKFTT 220 (TC), the First-tier Tribunal (FTT) dismissed HMRC's application to vary the FTT's direction staying over 100 related cases until the determination of the lead appellants' appeals by the Upper Tribunal (UT).

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Blog

Barton bets big and loses: sanctions, mitigation and next steps

Published on 15 May 2017. By Joshua Charalambous, Associate and Dani Barnes, Trainee solicitor

What is the appropriate sanction for breaching the prohibition on betting on football matches, and what effect will mitigating factors have on the sanction?

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Press and Media

RPC announces association with Giltspur focused on German banking sector

Published on 15 May 2017. By Simon Hart, Partner

City-headquartered law firm RPC will work with well-known corporate finance and advisory firm Giltspur Capital to offer advisory, investigatory and legal solutions to clients in the German banking sector.

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Blog

Restrictive Covenants: Public Policy v Legal Obligations

12 May 2017

A commentary on the recent case of Millgate Developments v Smith concerning the breach of a restrictive covenant.

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Publication

Conveyancing liability

Published on 12 May 2017. By Paul Castellani, Partner

The perils of reports on title: Orientfield Holdings Limited v Bird & Bird

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Blog

FCA examines blockchain technology in financial services in its new discussion paper

Published on 12 May 2017. By Dil-veer Kang , Trainee solicitor

FCA discussion paper on distributed ledger technology and blockchain technology

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Blog

Corporate crime – the new offence of failure to prevent tax evasion

Published on 11 May 2017. By Cristina Faro, Associate

At the end of April, the Criminal Finances Act 2017 was passed, bringing to life a new raft of measures aimed at increasing state powers to tackle financial crime. The rules are set to come into force in September 2017 and include new powers to obtain information, share knowledge and recover criminal property. Of most relevance to the professional community is the new power to prosecute corporate bodies whose agents or employees fail to prevent the facilitation of tax evasion carried out by another person, including customers and suppliers.

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Blog

Pushing the (port) limits

11 May 2017

The recent case of Navalmar UK Ltd v Kale Maden Hammaddeler Sanayi ve Ticaret AS [2017] EWHC 116 (Comm) essentially re-affirmed the principles set out in the well know case of The Joanna Oldendorff [1973] 2 Lloyd’s Rep 285, dealing with when a vessel was an arrived ship and what must be considered in deciding the limits of the port. However, as this case demonstrates, it remains a matter of fact as to whether a vessel is within the port limits or not.

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Blog

Back to first principles: contractual intention

10 May 2017

The High Court has denied a claim that €13.5m was due on the basis of an oral contract because there was no evidence of the parties' intention to create legal relations as well as a lack of certainty in relation to certain other fundamental terms which militated against the existence of a binding contract.

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Publication

Private Fund Limited Partnership

Published on 10 May 2017. By Anthony Shatz, Partner

Welcome addition of a new investment funds vehicle

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Blog

EIA – a new role for the planning system in considering the health impacts of development?

10 May 2017

A summary of the EIA Regulations 2017 and the consideration as part of the planning application process of a proposed development's likely impacts on human health.

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Blog

Supporting a mentally healthy workforce

Published on 10 May 2017. By Heather Rimmer, Trainee Solicitor

In Mental Health Week Heather Rimmer considers how the workplace affects those struggling with their mental health and what businesses can do to help.

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Blog

Budget 2017 Amendments to the QROPS Regime - a Further Breach of EU Law

Published on 08 May 2017. By Robert Waterson, Legal Director

Back in October 2013, I wrote an article for the Tax Journal (18 October 2013, The QROPS Regime and EU Law) in which I argued that the operation of the qualifying recognised overseas pension scheme (QROPS) system, introduced by Finance 2004, breached EU law and was unlawful. The recent changes introduced by the 2017 Budget not only preserve the inherent unlawfulness which has existed in the system since at least October 2008 but introduces a further breach of EU law rights. The background to the October 2013 article was my involvement in representing individuals who had transferred their UK pensions into a fund called ROSIIP.

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Blog

A mutual break-up? – Old Mutual drops IT supplier IFDS

Published on 05 May 2017. By Joseph Byrne, Associate

Old Mutual Wealth has ditched its IT supplier, International Financial Data Services, on £450 million platform project.

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Publication

Corporate tax update, first quarter 2017

Published on 05 May 2017. By Adam Craggs, Partner

Welcome to the latest edition of our Corporate Tax Update, written by members of RPC’s Tax team and published quarterly. In this first 2017 edition we highlight some of the key tax developments of interest to UK corporates from the first quarter of 2017.

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Blog

The Proceeds of Crime Act 2002: harsh but fair?

Published on 05 May 2017. By Davina Given, Partner

A recent case highlights the dilemma of businesses whose assets are frozen as suspected proceeds of crime.

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Blog

Warning: Enhanced Penalties for Financial Sanctions

Published on 05 May 2017. By Dil-veer Kang , Trainee solicitor

Penalties for breaching financial sanctions have increased this week (since 2 May 2017) as HM Treasury brings The European Union Financial Sanctions (Enhanced Penalties) Regulation 2017 (the Regulation) into force.

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Press and Media

RPC promotes four UK Partners and two Directors in Singapore

Published on 04 May 2017. By James Miller, Managing Partner

Promotions split evenly between Insurance and Commercial sides of the business

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Publication

Tax update, May 2017

Published on 03 May 2017. By Adam Craggs, Partner

In this update we report on HMRC’s recently amended guidance on the General Anti-Abuse Rule, HMRC’s draft guidance on the new disguised remuneration provisions in the Income Tax (Earnings and Pensions) Act 2003, and on the recent modifications to the Finance Bill 2017.

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Blog

Licensors beware – BlackBerry wins refund of royalties from Qualcomm

Published on 02 May 2017. By Joseph Byrne, Associate

Smartphone chip supplier Qualcomm has been ordered to pay back $814.9 million to BlackBerry as part of a binding interim arbitration settlement.

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Blog

Reining back from last orders - The Protection of Pubs: an update

02 May 2017

Provisions in the Neighbourhood Planning Act 2017 for the protection of pubs, including restrictions on changes of use and demolition, updated from the draft Bill.

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Blog

Upper Tribunal confirms First-tier Tribunal has jurisdiction to amend tax return

Published on 02 May 2017. By Constantine Christofi, Associate

In HMRC v Eric Walker [2016] UKUT 32, the Upper Tribunal (UT) has confirmed that the First-tier Tribunal (FTT) has the power, under section 50, Taxes Management Act 1970 (TMA), to amend a return if it decides the taxpayer is entitled to a smaller repayment than the one claimed.

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Press and Media

RPC to finalise combination with Hong Kong associated firm Smyth & Co

02 May 2017

The change comes following the successful completion of the required period of association in Hong Kong

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Blog

The rise and rise of e-sports

28 April 2017

With the announcement that e-sports will be included in the official programme for the 2022 Asian Games, competitive gaming is now a globally significant brand, and the once-derided pastime of playing video games is now a viable, and lucrative, career opportunity.

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Blog

Top Tips for Commercial Tenants – Lease Expiry

Published on 27 April 2017.

Commercial advice for business tenants approaching lease expiry

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Publication

VAT update April 2017

Published on 26 April 2017. By Adam Craggs, Partner

In this month’s update we report on HMRC’s call for evidence on alternative methods for collecting VAT for online sales, HMRC’s policy on historical VAT bad debt relief claims following the BT and GMAC decisions and the enactment of the insolvency VAT clawback concession. We also comment on three recent cases involving mistake-based claims for unjust enrichment, the VAT treatment of temporary workers and the apportionment of residual input tax for finance houses.

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Blog

The age of the lawyer

Published on 25 April 2017. By James Miller, Managing Partner

Earlier this month Legal Business published its fifth GC Powerlist UK. The intervening 12 months since the last edition have been some of the most seismic in living memory. This is my take – first published in the Powerlist – on some of the implications for General Counsel and in-house lawyers.

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Blog

Euro Packaging UK Limited – classification of long-life shopping bags

Published on 25 April 2017. By Michelle Sloane, Senior Associate

In HMRC v Euro Packaging UK Limited [2017] UKFTT 0160, the First-tier Tribunal (FTT) allowed the Appellant's appeal against decisions of HMRC relating to the customs duty to be paid on the importation from countries outside the EU of shopping bags and its refusal to remit the customs duty.

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Blog

UK Court grants first 'live' blocking order against streaming servers

Published on 25 April 2017. By Adam Cusworth, Senior Associate and Ciara Cullen, Partner

The Football Association Premier League (FAPL) recently won its application for a court order that the six main retail internet service providers block access to streaming servers until the end of the 2016/2017 Premier League Season. The application covered live streaming only – i.e. it only applies when those servers are streaming infringing content.

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Blog

Lessons learned from Property Alliance Group v RBS

Published on 25 April 2017. By Daniel Hemming, Senior Associate and Davina Given, Partner

This article assesses the key aspects of the High Court's judgment and considers their implications for similar claims.

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Press and Media

Number of e-retail M&A deals starts to climb

Published on 24 April 2017. By Karen Hendy, Head of Corporate

The increase in M&A deals involving e-retail companies has started to gain momentum, and is currently at a five-year high.

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Blog

Guidance on the "cardinal rule" for implying terms

Published on 21 April 2017. By Ed Holmes, Senior Associate and Davina Given, Partner

In Irish Bank Resolution Corp Ltd (In Special Liquidation) v Camden Market Holdings Corp the Court of Appeal held that a term could not be implied into an agreement because, although it was linguistically consistent, it was substantively inconsistent with the express terms. In doing so, the court shed further light on the application of the "cardinal rule" that an implied term must not contradict any of the express terms of the contract.

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Blog

FCA publish consultation paper on the Insurance Distribution Directive

Published on 19 April 2017. By Jonathan Charwat, Associate

The FCA has published the first of two consultation papers setting out its proposals for transposing the Insurance Distribution Directive (IDD) into English law.

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Blog

Let there be light

Published on 19 April 2017.

The importance of light in WELL Building Standards and how it sits within the context of planning law and rights of light

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Blog

Cultural Property (Armed Conflicts) Act 2017: what do collectors and dealers need to know?

Published on 19 April 2017. By Davina Given, Partner

The UK Parliament has recently passed the Cultural Property (Armed Conflicts) Act 2017. Although the provisions of the Act have not yet come into force, how will this impact collectors and dealers?

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Blog

No more payouts for ticket touts?

Published on 19 April 2017. By Sarah Newby, Trainee Solicitor

Ticket touts are exploiting sports and entertainment fans by artificially inflating ticket prices. Will the recent amendments to the Digital Economy Bill (DEB) be effective at preventing this unfair practice?

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Blog

Tribunal cancels penalty imposed against doctor and criticises unreasonable HMRC behaviour

Published on 18 April 2017. By Nicole Kostic, Senior Associate

In Dr Ragini Pandey v HMRC [2017] UKFTT 0216 (TC), the First-tier Tribunal (FTT) cancelled a penalty which had been issued by HMRC under paragraph 1, Schedule 24, Finance Act 2007 and in so doing criticised HMRC's 'unreasonable' behaviour.

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Blog

Easter and the Cocoa Calamity

Published on 13 April 2017. By Sami Thompson, Trainee Solicitor

With the world in the midst of a cocoa crisis, this could be the last Easter as you know it.

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Blog

A case of unintended consequences

Published on 12 April 2017. By Victoria Sugden, Senior Associate and Tim Bull, Partner

Supreme Court Judgment of Lowick Rose LLP (formerly known as Hurst Morrison Thomson LLP) (in liquidation) v Swynson Ltd and another [2017] UKSC 32

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Blog

The law of unintended consequences

Published on 12 April 2017. By Victoria Sugden, Senior Associate and Davina Given, Partner

Why professional indemnity insurers should closely examine losses in professional negligence claims

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Blog

Complaints against insolvency practitioners hold steady

Published on 11 April 2017. By Rachael Healey, Legal Director

The insolvency service has published the latest figures for complaints against insolvency practitioners made to the Complaints Gateway during 2016. The statistics indicate that the Gateway has received a reasonably steady level of complaints since it was established in 2013 but promisingly for practitioners the Gateway does appear to be weeding out more complaints with the Gateway having rejected 29% of complaints in 2016, compared to 18% in the Gateway's first year.

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Blog

CFAs and ATE premiums out of the running in freedom of expression cases

Published on 11 April 2017. By Nicola Cain, Partner

Supreme Court tips media organisations' Article 10 rights over obligation to pay claimants' additional liabilities in freedom of expression cases

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Blog

Closure Notices defective but JR dismissed as taxpayer should have appealed to the Tribunal

Published on 10 April 2017. By Adam Craggs, Partner

In R (on the application of Archer) v HMRC [2017] EWHC 296 (Admin), the High Court agreed with the claimant that a Closure Notice issued by HMRC must state the tax due, but dismissed his application for judicial review on the ground that he should have appealed to the First-tier Tribunal (FTT).

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Blog

Cinema Wars: The Courts Awaken

10 April 2017

A review of two recent planning law cases relating to cinema schemes, looking at s73 applications and the role of development plan policies in managing competition.

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Publication

Product liability update

Published on 10 April 2017. By Gavin Reese, Partner

In this Update we take a look at some of the recent stories making the news, from driverless cars to advertising for high fat, salt or sugar food or drink products.

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Blog

China’s consumer credit rating culture is evolving fast - probably too fast?

Published on 10 April 2017. By Christopher To, Trainee Solicitor

Ratings are a big deal; school ratings, restaurant ratings and movie ratings to name but a few. There is now at least one more rating that matters to people in mainland China - online credit ratings.

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Blog

Hacked – IAAF victim of cyber-attack compromising athlete data

Published on 10 April 2017. By Nicola Cain, Partner and Stuart Harris, Associate

The International Association of Athletics Federations (IAAF) has been subject to a data breach – allegedly by Russian hacking group Fancy Bears - potentially compromising the sensitive data of a number of athletes.

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Publication

Supreme Court decides on assignment and variation of CFAs

Published on 07 April 2017. By Nick Bird, Partner

In Plevin v Paragon Personal Finance Limited the Supreme Court determined that a CFA had been validly assigned to a new firm and that variations to it after 1 April 2013 were not new agreements.

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