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Snapshot

CAP guidance on misleading “faux fur” claims in clothes and accessories

08 April 2019

How careful should retailers be that their “faux fur” products really are “faux”?

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Snapshot

CAP issues new rule and guidance on gender stereotyping

08 April 2019

How can ads avoid falling foul of the new gender stereotyping rule?

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Snapshot

Carlsberg in the clear on the inappropriate targeting of under-18s

08 April 2019

What will satisfy the ASA that an alcohol ad has not been inappropriately targeted at under-18s?

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Snapshot

Carwow ruling: RRP claims must reflect the price of products as “generally” sold

08 April 2019

What type of evidence is the ASA looking for to substantiate that an RRP is the price at which a product is “generally” sold?

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Snapshot

Compare the Market: qualifying language in ad too material to be communicated by on-screen text

08 April 2019

How prominently do you need to show qualifying language in an ad which is material to the offer in question?

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Snapshot

In-app ads for Tombola Arcade

08 April 2019

Were ads in the “I’m A Celebrity, Get Me Out Of Here” app (the app) for a tombola arcade inappropriately targeted at under-18s?

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Snapshot

Mondelez ruling: Peter Rabbit promotion not in breach of HFSS ad restrictions

08 April 2019

Should a website built for the purposes of redeeming a prize be deemed an ‘advertisement’ or simply a functional page? If that website is primarily accessible to those over 18, could it still be considered as being directed at children?

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Snapshot

Red Bull's wings clipped on health and concentration claim

08 April 2019

How did a claim that Red Bull can boost health and concentration fare with the ASA? Does the increased trend towards tighter regulation based on health grounds signal a rough ride ahead for energy drinks companies?

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Snapshot

The ASA's strategy for the next five years

08 April 2019

What is the ASA’s core strategy for the next five years? How proactive is it going to be as a regulator in the digital space?

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Snapshot

House of Lords Communications Committee: “Regulating in a digital world”

08 April 2019

The Government's Digital Charter identified its key priorities, including protecting people from harmful content and behaviour, the legal liability of online platforms, and data and artificial intelligence.

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Snapshot

Secondary ticketing: CMA secures court order against Viagogo to stop engaging in unfair consumer practices

08 April 2019

What steps are the CMA taking to crack down on the secondary ticket markets?

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Snapshot

ICO guidance on contracts and liabilities between controllers and processors

08 April 2019

What are the contractual liabilities and requirements of a data processor and a data controller under the GDPR?

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Snapshot

European Data Protection Board launches consultation on the territorial scope of the GDPR

08 April 2019

When will processing by a data controller or data processor fall within the territorial remit of the GDPR?

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Snapshot

ICO guidance on encryption and use of passwords in online services

08 April 2019

How can data controllers and processers improve their security measures?

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Snapshot

ICO updates its guidance on data protection impact assessments

08 April 2019

When should a data controller conduct a Data Protection Impact Assessment (DPIA)?

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Snapshot

Video recordings and the journalistic exemption

08 April 2019

Does making a video recording on a digital camera constitute the processing of personal data? Can individuals benefit from the “journalistic exemption”?

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Snapshot

Does a Facebook Like button on your website make you a data controller?

08 April 2019

If the operator of a website embeds a third party plugin (such as the Facebook Like button), does this make it a joint data controller with Facebook?

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Blog

Albatel - TV presenter wins £1.2m tax case

Published on 08 April 2019. By Heather Rimmer, Associate

In Albatel Ltd v HMRC [2019] UKFTT 0195 (TC), the First-tier Tribunal (FTT) held that the so-called IR35 legislation did not apply to the provision of services by Lorraine Kelly to ITV.

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Blog

The latest cyber stats revealed (the Cyber Security Breaches Survey 2019)

Published on 05 April 2019. By Rachel Ford, Associate

Whilst cyber attacks decrease, the threats to businesses remain. We give you the Cyber Security Breaches Survey 2019.

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Blog

UK property – big tax changes for non-UK residents

Published on 05 April 2019. By Ben Roberts, Senior Associate

From 6 April 2019, all gains from UK real estate realised on disposal by non-residents, whether residential or commercial property and whether by way of direct or "indirect" disposal, will be subject to UK capital gains tax or corporation tax.

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Blog

English Court trumps the FBI

Published on 05 April 2019. By Davina Given, Partner and Joe Cresswell, Associate

In HP's high profile claim against Mike Lynch in relation to its acquisition of Autonomy, the English High Court has held that the implied undertaking against collateral use of documents received in the course of litigation prevented disclosure of those documents to the FBI.

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Blog

All bets are off for binary options

Published on 04 April 2019. By Lucy Kerr, Senior Associate

Following consultation, the Financial Conduct Authority (FCA) announced on 29 March 2019 that, as of 2 April 2019, the sale, marketing and distribution of binary options (including securitised binary options) to retail consumers will be prohibited indefinitely.

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Blog

Game theory and the art of litigation strategy - Article 4

Published on 02 April 2019. By Christopher Whitehouse, Associate and Simon Hart, Partner

Escaping the Hobbesian Trap – the impact of aggression in litigation settlement strategy

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Blog

Gardner Shaw – directions subject to a pending appeal should not have been varied

Published on 01 April 2019. By Heather Rimmer, Associate

In Gardner Shaw UK Ltd and others v HMRC [2018] UKUT 419 (TCC), the Upper Tribunal (UT) has held that the First-tier Tribunal (FTT) should not have varied directions which the FTT had previously issued, when they had been the subject of an unsuccessful appeal to the UT and when an appeal to the Court of Appeal was pending.

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Publication

Tax update - April 2019

01 April 2019

In this month’s update we report on (1) HMRC’s guidance on self-reporting failure to prevent the facilitation of tax evasion; (2) HMRC’s consultation on secondary preferential creditor status on insolvency of a business; and (3) a Parliamentary Select Committee’s call for a public register of beneficial ownership in each British Overseas Territory. We also comment on three recent cases relating to (1) the concept of “staleness” in discovery assessment appeals; (2) a failed DOTAS application brought by HMRC; and (3) the extra-territorial reach of HMRC information notices.

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Blog

The essential ingredients

Published on 29 March 2019. By James Miller, Managing Partner

Vision, purpose, focus. In my experience as a Managing Partner, these are essential ingredients for high performance organisations; essential ingredients for high performance teams; and essential ingredients for high performance individuals.

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Publication

VAT update March 2019

26 March 2019

In this month’s update we report on (1) HMRC’s updated guidance on claiming exemption from Making Tax Digital for VAT; (2) the latest edition of HMRC’s impact assessment for the movement of goods if the UK leaves the EU without a deal; and (3) HMRC’s policy change on VAT treatment of personal contract purchases.

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Publication

Audit profession – a year of reflection

25 March 2019

In this legal update we look back at some of the key developments for the audit profession in 2018 and consider what the rest of 2019 may hold for the industry.

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Blog

Praesto - input tax recoverable on fees incurred in defending proceedings against its director

22 March 2019

In Praesto Consulting UK Ltd v HMRC [2019] EWCA Civ 353, the Court of Appeal has held that a company was entitled to recover input tax on legal fees it incurred in defending civil proceedings brought against its director.

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Publication

Health and safety update March 2019

21 March 2019

Welcome to our March 2019 health and safety update where we look at the health and safety stories that have recently hit the headlines as well as the latest fines and sentences that have been handed down.

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Blog

What are the circumstances in which acting in breach of EU sanctions will kill a claim?

Published on 21 March 2019. By Andy McGregor, Head of Civil Fraud and Christopher Whitehouse, Associate

An Iranian oil company was defrauded in a failed attempt to circumvent EU sanctions - does its claim survive the Patel v Mirza illegality test?

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Publication

New corporate criminal offence: Failure to prevent the facilitation of tax evasion

19 March 2019

The Criminal Finances Act 2017, which received Royal Assent on 27 April 2017, introduces new strict liability corporate criminal offences of failure to prevent criminal facilitation of tax evasion. The legislation came into force on 30 September 2017.

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Press and Media

HMRC issues another 1400 demands to accountancy and law firms in relation to clients suspected of tax evasion

18 March 2019

HMRC issued another 1,414 requests to accountants, lawyers and other professional services firms last year* demanding information on clients that it wants to investigate for suspected tax evasion, says RPC, the City-headquartered law firm.

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Blog

Time to abandon 'fairness'?

Published on 18 March 2019. By Adam Craggs, Partner

In recent years the word 'fair' has become a common feature of HMRC's lexicon. It is often connected with claims by HMRC that a taxpayer is not paying his or her "fair share of tax". It is disseminated with predictable regularity across HMRC press releases, guidance notes and spokesperson's quotes.

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Blog

"Agency" is not always enough to engage the law of bribery and secret commissions

Published on 13 March 2019. By Charlotte Henschen (née Ducker), Senior Associate and Jonathan Cary, Partner

The Court of Appeal has held that the payment by a seller of a fee to an acquisition agent without the buyer's knowledge does not render the contract for sale void or voidable. The decision turned on whether there was sufficient trust and confidence in the relationship between the buyer and the acquisition agent. Prince Arthur Ikpechukwu Eze v Conway and another [2019] EWCA Civ 88

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Blog

A Right Royal Deadlock: Can "Crown" use unlock patented drug?

Published on 12 March 2019. By Charlie Gould, Trainee Solicitor

Can the Government settle the dispute between NHS and Vertex Pharmaceuticals through "Crown" use of the patented drug, Orkambi.

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Blog

Judge makes alarming comments about validity of standstill agreements in Inheritance Act claims

Published on 12 March 2019. By Aimee Talbot, Associate and Rhian Howell, Partner

In a recent judgment, the High Court has cast doubt on the extent to which the court will recognise standstill agreements in applications under the Inheritance (Provision for Family & Dependents) Act 1975.

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Blog

A licence to kill... a licence

Published on 11 March 2019. By Tim Anderson, Partner and Jason Varney, Senior Associate

In the second of a number of short articles we are producing in relation to businesses in the tech space, we will be discussing a real life example of what not to do when diligencing a tech company and its third party IP licence agreements.

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Blog

Seeking the "right regulation" of digital services: Lords' Communications Committee articulates its vision

Published on 11 March 2019. By Nicola Cain, Partner

In 2018, Mark Zuckerberg, Facebook's CEO, told the US Senate Judiciary Committee that the question was no longer whether there should be regulation of the internet, but what is the right regulation.

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Blog

When does delay by HMRC render a discovery assessment invalid?

Published on 07 March 2019. By Constantine Christofi, Associate

In the recent case of Clive Beagles v HMRC [2018] UKUT 380 (TCC), the Upper Tribunal (UT) held that a delay of nearly two and a half years between (i) HMRC discovering that a taxpayer's self-assessment tax return was insufficient and (ii) HMRC issuing an assessment, was too long. As the discovery had become 'stale' by the time of the assessment, the assessment was invalid.

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Blog

Enforceable oral contracts – Supreme Court looks to conduct and context

Published on 07 March 2019. By Eliot Henderson, Associate and Geraldine Elliott, Partner

To avoid expensive litigation, contracting parties should ensure that all essential terms are expressly agreed within a legally binding contract. Where some essential terms are missing, but the parties clearly intend to be bound by and act on their agreement, the court will be keen to find an enforceable agreement. Wells v Devan 2019, UKSC 4.

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Blog

BMW Rides to Victory

Published on 06 March 2019. By David Cran, Partner and Ben Mark, Partner

BMW, the well-known manufacturer of cars, motorcycles and engines, secured summary judgment in respect of its claim for trade mark infringement and passing off arising out of the registration of a UK company under the BMW name.

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Blog

Roma wasn't built in a day; how Netflix conquered the Oscars

Published on 05 March 2019. By Charlie Gould, Trainee Solicitor

In 2017, at the Cannes Film Festival, the film 'Okja' was debuted. It was produced by Brad Pitt's production company 'Plan B' and starred Tilda Swinton and Jake Gyllenhaal. It also featured a giant CGI pig, whose capture and treatment raised issues on animal welfare, and whose - spoiler alert – rescue, made the hairs on the back of one's neck stand up.

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Blog

Law Society introduces new Code for Completion by Post

Published on 04 March 2019. By Tom Toulson, Associate and Will Sefton, Partner

Conveyancing practitioners need of course to familiarise themselves with the new Code, in advance of its implementation date of 1 May 2019. Following Dreamvar, the new Code underlines the fact that the burden of detecting fraudulent sellers falls squarely on the sellers' solicitors.

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Blog

Curzon – contractor loan scheme notifiable under DOTAS but scheme administrator not a 'promoter'

Published on 04 March 2019. By Michelle Sloane, Senior Associate

In HMRC v Curzon Capital Ltd [2019] UKFTT 0063 (TC), the First-tier Tribunal (FTT) has held that a contractor loan scheme was a notifiable arrangement for the purposes of the disclosure of tax avoidance arrangements (DOTAS) regime, but that the scheme administrator was not a promoter. Accordingly, HMRC's application for an order that the arrangements were notifiable was dismissed.

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Publication

Tax update - March 2019

04 March 2019

In this month’s update we report on (1) clarification from HMRC on time limits for discovery assessments into tax returns where the loss of tax is due to avoidance; (2) HMRC’s updated guidance for settling disguised remuneration schemes; and (3) confirmation in Spotlight 48 that taxpayers who have taken out disguised remuneration loans do not need to obtain a deed of release or exclusion of the loan from the lender before HMRC will agree a settlement.

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Publication

Product liability update - February 2019

28 February 2019

A round-up of some of the recent stories making the news, from the Product Safety Marking in the event of a “no deal” Brexit to Social media and product advertising.

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Blog

Organ Donation: The New Law

Published on 28 February 2019. By Emma Kislingbury, Associate

An "opt-out" system for organ donation is expected to come into effect in England next year after passing the final parliamentary vote this week

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Publication

VAT Update - February 2019

27 February 2019

In this month’s update we report on (1) changes to the VAT IT system rules and processes if the UK leaves the EU without a deal; (2) EU exit legislation; and (3) revisions to HMRC’s Notice of Making Tax Digital for VAT.

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Blog

Who was best dressed at the Oscars?

Published on 27 February 2019. By Matthew Plampton, Trainee Solicitor

Always popular, often outrageous, and unfortunately sometimes sexist; the best and worst dressed lists have been must-have articles for publishers around award season since 1940. But does success or failure on these lists have any impact on the brand of the celebrity, or the designer?

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