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Publication

VAT update, October 2017

26 October 2017

In this month’s update we report on the processing of personal data to combat tax fraud, the new proposals for taxing intra-EU supplies and the change in VAT treatment of pension fund management services supplied by regulated insurers.

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Blog

Liability for commencement of approach voyage under voyage charters - absolute?

Published on 25 October 2017. By Stuart Shepherd, Partner

A recent judgment of the Commercial Court examines a novel point in respect of the obligation on an owner under a voyage charter to get the vessel to the load port when the charter contains a cancelling date but no expected readiness to load date or load port ETA.

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Blog

PE funds: Risks to LP limited liability status 

Published on 24 October 2017. By William L. Jones, Senior Associate

One of the key attributes of an English limited partnership is that the general partner has unlimited liability for the debts and obligations of the limited partnership.

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Blog

Transferring limited partnership interests

Published on 24 October 2017. By William L. Jones, Senior Associate

A limited partner may assign its interest in a limited partnership, subject to the general partner's consent and any contrary agreement between the limited partners.

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Press and Media

UK financial services trade marks hit record high as fintech investment grows

23 October 2017

This rise in trade mark activity has been partly propelled by new financial products being launched in the fintech sector.

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Blog

Adjudication – mind the recovery gap

23 October 2017

O'Farrell J recently severed an adjudicator's decision as she considered that the adjudicator did not have jurisdiction to award costs under the Late Payment of Commercial Debts (Interest) Act 1998 (Late Payment Act) in Enviroflow Management Ltd v Redhill Works (Nottingham) Ltd (2017) (unreported, 16 August 2017).

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Blog

Digital Comparison Tools: The CMA's Verdict

Published on 20 October 2017. By Melanie Musgrave, Senior Associate and Lambros Kilaniotis, Partner

The CMA has recently concluded its year-long digital comparison tools (DCT) market study with the publication (on 26 September 2017) of its Final Report. However, this is by no means the end of the story. In addition to making recommendations to DCTs, their users, the regulators (in particular, the FCA), other bodies and the Government, the CMA has launched a competition investigation into the use of wide "most favoured nation" (MFN) contractual arrangements by a DCT in the home insurance sector and will keep other commercial arrangements under review.

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Blog

The FCA makes clear its expectations of financial advisers

Published on 18 October 2017. By Charlotte Thompson, Associate

FCA, regulatory, financial services

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Blog

SUSSEX CARS - Tribunal orders HMRC to pay taxpayer's costs of appeal

Published on 18 October 2017. By Constantine Christofi, Associate

In Sussex Cars Association v HMRC [2017] UKFTT 0691 (TC), the First-tier Tribunal (FTT) has exercised its discretion, under Rule 10(1)(b) of the Tribunal Rules, to make an order for costs against HMRC on the basis that it had "acted unreasonably in bringing, defending or conducting the proceedings".

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Blog

Not Fazed –September Sales and Consumer Confidence Defy Expectations

Published on 18 October 2017. By Henry Priestley, Senior Associate and Jani Ihalainen, Paralegal

Building on the positive sales figures at the end of the summer period, which we discussed in an earlier article, retailers have kept the momentum going in September.

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Blog

McGreevy – Tribunal describes HMRC's argument as "clap trap" in late filing case

Published on 17 October 2017. By Robert Waterson, Legal Director

In R McGreevy v HMRC [2017] UKFTT 0690 (TC), the First-tier Tribunal (FTT) allowed a non-resident taxpayer's appeal against a penalty for the late filing of her non-resident CGT (NRCGT) return on the basis that she had a reasonable excuse.

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Blog

Are there dark clouds on the horizon for SIPP providers?

Published on 17 October 2017. By David Allinson, Senior Associate

According to Citywire, the FCA is poised to complete further supervisory work on the SIPP industry with a specific focus on non-standard investments. We understand that the FCA has questioned SIPP providers on the number of high risk investments they hold following a spate of complaints about such products in recent years.

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Blog

Are there dark clouds on the horizon for SIPP providers?

Published on 17 October 2017. By David Allinson, Senior Associate

According to Citywire, the FCA is poised to complete further supervisory work on the SIPP industry with a specific focus on non-standard investments. We understand that the FCA has questioned SIPP providers on the number of high risk investments they hold following a spate of complaints about such products in recent years.

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Publication

General liability update October 2017

Published on 17 October 2017. By Gavin Reese, Partner and Jonathan Drake, Senior Associate and Nick McMahon, Head of Health and Safety

The latest general liability news coming out of the courts.

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Publication

Government to cover negligence claims against GPs

Published on 17 October 2017. By Dorothy Flower, Partner and Kristiana Reynolds, Associate

Government to cover negligence claims against GPs

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Publication

Government to cover negligence claims against GPs

Published on 17 October 2017. By Dorothy Flower, Partner and Kristiana Reynolds, Associate

Government to cover negligence claims against GPs

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Blog

Instant Retail Therapy

Published on 16 October 2017. By Karen Hendy, Head of Corporate and Nadia Tymkiw, Associate

ASOS Instant, the same-day delivery service launched by ASOS last week, reflects the growing momentum of "fast shopping", where the ultimate consumer experience is effortless and almost instantaneous.

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Blog

Medical device concerns and MHRA compliance

Published on 16 October 2017. By Hannah Land, Associate

Increase in medical devices regulatory alerts and how to respond to concerns

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Press and Media

71% jump in regulator alerts over medical devices

Published on 16 October 2017. By Peter Rudd-Clarke, Legal Director

There has been a 71% jump in regulatory 'alerts' over medical devices in the past year, says City-headquartered professional services firm, RPC.

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Blog

Gill - Tribunal rejects HMRC's interim applications 

Published on 16 October 2017. By Alexis Armitage, Associate

In Gill v HMRC [2017] UKFTT 0597 (TC), the First-tier Tribunal (FTT) dismissed three interim applications made by HMRC for (1) permission to adduce expert evidence; (2) a direction excluding a large amount of documentation adduced by the taxpayer; and (3) a direction that the taxpayer disclose data in an alternative format to that provided by the taxpayer.

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Blog

North Midland Building Limited v Cyden Homes Limited [2017] EWHC 2414 (TCC): Choose your extension of time provisions carefully

11 October 2017

North Midland Building Limited v Cyden Homes confirms the primacy of the parties' contract in determining an extension of time. Specifically, in North Midland the High Court held that an amendment made to the construction contract meant that, in a situation of concurrent delay, North Midland Building Ltd (the Contractor) was not entitled to an extension of time from Cyden Homes Ltd (the Employer) and that the prevention principle, had it arisen, would not take precedence over the expressly agreed terms of the contract.

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Video

Digital Disruption and the new world

10 October 2017

Oliver Bray tackles the legal issues around the tension caused between digital disruptors and the traditionalists as part of Legal Week's Corporate Counsel Forum Europe 2017.

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Blog

China's Clinical Trials

Published on 10 October 2017. By Kristiana Reynolds, Associate

China - an emerging market for clinical trials

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Blog

Serial referrals and abandoned adjudications: will the court grant an injunction prohibiting adjudication proceedings?

09 October 2017

In Jacobs v Skanska, the TCC has recently held that starting a second adjudication on the same or similar issues is unreasonable but not oppressive and an injunction should not be granted. In the recent case of Jacobs UK Limited v Skanska Construction UK Ltd [2017] EWHC 2395 (TCC), Justice O'Farrell DBE clarified the courts will not restrain a party who opens and closes numerous adjudications for a tactical benefit but, the responding party may be granted a wasted costs order.

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Press and Media

RPC's growing Hong Kong Commercial Disputes team adds strength with new Partner

09 October 2017

Banking and finance litigator Jonathan Crompton joins the Asian office as a Partner

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Blog

Chadwick – Discovery assessment on wrong person cannot be remedied by section 114 TMA

Published on 06 October 2017. By Nicole Kostic, Senior Associate

In Chadwick (as trustee in bankruptcy of Mrs Gloria Oduneye-Braniffe) v The National Crime Agency [2017] UKFTT 656 (TC), the First-tier Tribunal (FTT) has held than an assessment issued to a trustee in bankruptcy was a gross error that could not be cured by section 114 of the Taxes Management Act 1970 (TMA).

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Blog

FCA criticised by Complaints Commissioner for its handling of enforcement limitation issues

Published on 04 October 2017. By Lucy Kerr, Senior Associate

The Office of the Complaints Commissioner recently upheld two complaints against the FCA for making a "serious mistake" in its management of limitation issues for two connected investigations. The Commissioner criticised the FCA not only for its mismanagement of the limitation issue, but also for the unnecessary delays in concluding its own internal investigation into these complaints.

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Blog

DB Transfers - now what?

Published on 04 October 2017. By Rachael Healey, Legal Director

We know that the FCA is looking closely at defined benefit transfers; we already have the FCA's review of redress methodology and the defined benefit transfer rules. We now have the results of the FCA's review, into defined benefit transfers and it makes for uncomfortable reading for the financial services industry.

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Publication

Tax update, October 2017

04 October 2017

In this update we report on HMRC’s recently published guidance concerning the new offences of failing to prevent the facilitation of tax evasion; HMRC’s new powers to refuse to register or de-register master trust pension schemes; and new guidance on investors’ relief in the CGT context.

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Blog

Getting to the heart of database right and copyright

Published on 03 October 2017. By Georgia Davis, Legal Director and Paul Joseph, Partner

Getting to the heart of database right and copyright: Technomed Ltd and another v Bluecrest Health Screening Ltd and another [2017] EWHC 2142 (Ch), 24 August 2017 It's not often that a case features successful claims for both copyright infringement and database right infringement but this is one of those cases.

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Blog

Insurtech Jargon 101: What does it all mean?

01 October 2017

"Insurtech" is a nebulous concept broadly referring to innovative technology in the insurance industry. Comments on insurtech are often littered with references to specific computing concepts which individually are pretty straight-forward. However, when used in conjunction with one another with no further explanation, insurtech jargon can sound much more complex than it really is. I explain some of the key terms below.

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Snapshot

Service provider liability

29 September 2017

EU proposal provides clarity on incoming requirements for digital service providers

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Blog

欧州M&A最前線 2017年9月

Published on 29 September 2017. By Nigel Collins, Partner, Head of Japan Desk

夏季休暇が明け、日常に戻ったロンドンの金融街シティーには、さまざまなプロジェクトを進めようという意欲と活気がみなぎっている。

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Snapshot

Interpretation of uncertain provisions – Kitcatt and others MMS v UK Holdings Ltd and others [2017] EWHC 675

29 September 2017

How will a Court interpret a clause that is uncertain or which appears to be unworkable?

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Publication

The FCA: key themes for 2017/18

Published on 29 September 2017. By Lucy Kerr, Senior Associate

A look at key developments for the FCA in 2017 and looking forward to 2018

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Blog

Bailey: Quality trumps quantity as Tribunal grants taxpayer principle private residence relief

Published on 27 September 2017. By Constantine Christofi, Associate

In Stephen Bailey v HMRC [2017] UKFTT 658 (TC), the First-tier Tribunal (FTT) granted the taxpayer principle private residence relief, under section 222, Taxation of Chargeable Gains Act 1992 (TCGA), despite having only occupied the property in question for two periods of less than six months.

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Publication

VAT update September 2017

27 September 2017

In this month’s update we report on the Commission’s evaluation of invoicing rules; revisions to VAT notice 700/50, concerning default surcharge; and details of the consultation on the Making Tax Digital reforms.

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Video

Gulf between legal advice privilege in the UK and Hong Kong is widening

27 September 2017

Jonathan Cary explains the gulf opening up between England and the other major common law jurisdictions such as Hong Kong in relation to legal advice privilege and the pitfalls to be aware of.

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Press and Media

Hong Kong financial disputes Partner relocates to London

Published on 27 September 2017. By Jonathan Cary, Partner

After three years Jonathan Cary returns to RPC's London office to strengthen team

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Snapshot

Snapshots - Autumn 2017

26 September 2017

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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Blog

Luxury fast fashion

Published on 26 September 2017. By Amelia Cave, Associate and Lorcan Treacy, Trainee Solicitor

The world of high-end fashion has relied on a stable business model for decades; luxury collections are previewed at major fashion events, anticipation builds and then up to six months later products actually go on sale. But it was clear from last week's London Fashion Week that the luxury fashion model is changing as some brands seek to take advantage of consumer demand for fast fashion.

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Snapshot

ASA Ruling on British Telecommunications plc t/a BT – prominence of qualifications to headline claims

25 September 2017

What constitutes a sufficiently prominent qualification of a comparative advertising claim?

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Snapshot

ASA Ruling on SKY UK Ltd t/a Sky – “Super Reliable” broadband

25 September 2017

Two Sky adverts claimed that Sky's broadband services were “super reliable”.

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Snapshot

ASA publishes report on gender stereotyping in advertising

25 September 2017

How far do advertisers need to go in ensuring that ads avoid harmful gender stereotypes?

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Snapshot

ICO issues fines for emails asking customers to change marketing preferences

25 September 2017

The ICO has fined Moneysupermarket.com and Morrisons Supermarket a total of £90,500 for emails sent to customers who had previously opted out of marketing messages.

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Snapshot

ICO fines Boomerang Video Ltd for failure to prevent cyber attack

25 September 2017

On 27 June 2017, the Information Commissioner's Office (ICO) fined Boomerang Video Ltd (Boomerang) £60,000 after an investigation found that the SME had failed to take basic steps to stop its website being attacked.

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Snapshot

ASA Inspop.com Ltd t/a Confused.com (5 July 2017) – ASA decision on “No.1 claims”

25 September 2017

Confused.com, a comparison site, ran a campaign comprising of five adverts in total, all which stated that it was “No.1 for car savings”.

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Snapshot

ASA Ruling on John Lewis Partnership plc ta John Lewis

25 September 2017

When is it misleading to claim that an item, purchased as part of a bundle, is “free”?

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Snapshot

ICO publishes updated Subject Access Code of Practice

25 September 2017

How should data controllers respond to subject access requests (SARs)?

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