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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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Snapshot

Data Protection Working Party adopts Opinion 2/2017 on data processing at work

25 September 2017

How do new technologies affect the balance between employers and employees in the debate over legitimate data monitoring interests vs the privacy expectations of individuals?

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Snapshot

ASA New BCAP guidance on advertising of high fat, salt and sugar (HFSS) products

25 September 2017

How can an HFSS product advertisement be differentiated from a brand advertisement (to which the HFSS restrictions do not apply)? And what is the approach of the Broadcast Committee of Advertising Practice (BCAP)?

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Snapshot

Terms and conditions

25 September 2017

Thousands agree to clean loos and hug stray cats for free Wi-Fi

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Snapshot

Service provider liability

25 September 2017

EU proposal provides clarity on incoming requirements for digital service providers

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Snapshot

Government publishes the Data Protection Bill

25 September 2017

The UK government published the Data Protection Bill (Bill) on 14 September 2017. The Bill will replace the Data Protection Act 1998 (DPA) and transfer the General Data Protection Regulation (GDPR) into domestic law (with a few derogations, as discussed below). Post-Brexit, the Bill will continue to regulate data protection in the UK.

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Snapshot

Effective assignment and notice

25 September 2017

General Nutrition Investment Company v Holland and Barrett International Ltd and another [2017] EWHC 746 (Ch)

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Snapshot

GB Building Solutions Ltd (in administration) v SFS Fire Services Ltd (t/a Central Fire Protection) 2017 EWHC 1289

25 September 2017

When using defined terms in a contract, how careful do you need to be in their consistent application?

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Snapshot

Unfair Contract Terms Act

25 September 2017

African Export-Import Bank v Shebah Exploration & Production Company Ltd

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Snapshot

Exclusion clauses

25 September 2017

Excluding liability for negligence was reasonable – Goodlife Foods Ltd v Hall Fire Protection Ltd [2017] EWHC 767 (TCC)

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Snapshot

Supreme Court decision on conflicting contractual standards – MT Højgaard A/S v E.On Climate and Renewables UK Robin Rigg East Ltd [2017] UKSC 59

25 September 2017

How will the Court resolve conflicting contractual standards, e.g. between general obligations and specified international standards?

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Snapshot

Contractual discretion

25 September 2017

Rationality in exercise of discretion – Watson and others v Watchfinder.co.uk Limited [2017] EWHC 1275

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Snapshot

Unclear limitation clauses

25 September 2017

Royal Devon and Exeter NHS Foundation Trust v ATOS IT Services UK Ltd [2017] EWHC 2197 (TCC)

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Blog

MiFID II & Inducements

Published on 21 September 2017. By Matthew Watson, Associate

FCA MiFiD Inducements Consultation Paper

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Press and Media

Simon Laird takes seat on instech advisory board

Published on 21 September 2017. By Simon Laird, Global Head of Insurance

RPC's Head of Insurance joins conversation at the heart of InsurTech

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Blog

Landmark ruling on end of life care

Published on 21 September 2017. By Hannah Land, Associate

Huntington's patient: Court rules Court application no longer necessary in end of life care where patient's family and doctors are in agreement

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Blog

The costs of surrogacy: a valid and separate head of claim

Published on 20 September 2017. By Emma Kislingbury, Associate

A claimant has been awarded £74,000 for the costs of a surrogacy arrangement, following a hospital's delay in diagnosing cervical cancer.

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Publication

FCA makes maiden market investigation reference

Published on 20 September 2017. By Lambros Kilaniotis, Partner and Melanie Musgrave, Senior Associate and James Mee, Partner and Alun Marriott, Managing Partner - RPC Consulting

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Blog

Gekko – HMRC's unreasonable conduct leads to costs award against it

Published on 19 September 2017. By Constantine Christofi, Associate

In Gekko & Company Ltd [2017] UKFTT 586 (TC), the First-tier Tribunal (FTT), in allowing an appeal against assessments to VAT and penalties, awarded the taxpayer its costs as HMRC's conduct had been unreasonable.

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Press and Media

RPC named as Rising Law Firm of the Year in Hong Kong

Published on 18 September 2017. By David Smyth, Senior Consultant

Professional services firm RPC has won a top award after being handed the title of Rising Law Firm of the Year at the 2017 Asian Legal Business Awards.

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Blog

Swansea City player Bony keeps former agents in play

Published on 14 September 2017. By Joshua Charalambous, Associate

In a dispute with his agents over secret commissions, Swansea City striker Wilfried Bony has succeeded in opposing a stay in English Court proceedings, which would have been implemented had the Court found he had agreed to arbitrate. The decision is an important reminder that national courts will have jurisdiction to hear a claim if the parties have not agreed (expressly or impliedly) to resolve the dispute using arbitration.

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Blog

Thathiah: HMRC unsuccessful in first senior accounting officer penalty appeal

Published on 13 September 2017. By Michelle Sloane, Senior Associate

In Kreeson Thathiah v HMRC [2017] UKFTT 0601 (TC), the First-tier Tribunal (FTT) allowed an appeal against penalties which had been assessed on the finance director of a group of companies under the Senior Accounting Officer (SAO) regime, contained in Schedule 46, Finance Act 2009 (FA 2009), as HMRC had failed to establish that he had breached his duty as a SAO.

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Blog

Over the Insured's Dead Body

Published on 13 September 2017. By Tom Toulson, Associate

One year on from the entry into force of the Third Parties (Rights Against Insurers) Act 2010 and the fun and games are just getting started.

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Blog

Seriously limiting serious harm

Published on 12 September 2017. By Nicola Cain, Partner

Seriously limiting serious harm

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Blog

Retail sales are bright as summer comes to a close

Published on 12 September 2017. By Henry Priestley, Senior Associate and Jani Ihalainen, Paralegal

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Blog

Introducing our new commercial law briefings for retailers

Published on 11 September 2017. By Alyson Lloyd, Senior Associate

Introducing our new commercial law briefings for retailers

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Publication

Settlement considerations following the Rangers decision

08 September 2017

Following the Supreme Court’s recent judgment in the Rangers case, many employers who had established employee benefit trusts (EBTs) are facing enforcement notices in respect of income tax and National Insurance contributions.

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Blog

Hickey Plant Hire - Taxpayer successfully challenges HMRC's narrow reading of penalty rules

Published on 07 September 2017. By Robert Waterson, Partner

In M J Hickey Plant Hire and Contracts Ltd v HMRC [2017] UKUT 308 (TCC), the Upper Tribunal (UT) allowed the taxpayer's appeal and in a carefully considered judgment sets out the correct approach to the penalty rules applicable to 'normal' and 'delayed tax' cases, contained in Schedule 24, Finance Act 2007 (FA 2007).

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Publication

Tax update, September 2017

07 September 2017

In this month’s update we report on HMRC’s new guidance on asset-based penalties for offshore inaccuracies; the GAAR Advisory Panel’s first published opinion on tax planning involving gold bullion and Spotlight 39 on measures designed to avoid the 2019 EBT loan charge.

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Publication

Corporate tax update, second quarter 2017

05 September 2017

Welcome to the latest edition of our Corporate Tax Update, written by members of RPC’s tax team and published quarterly.

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Press and Media

RPC hires former Hedge Fund COO and General Counsel to expand growing Funds team

Published on 04 September 2017.

City-headquartered professional services firm RPC has hired James Kaufmann as a Legal Director in its Funds team.

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Blog

Special relationship

Published on 04 September 2017. By David Wallis, Partner and James Mee, Partner

David Wallis and Peter Sugden outline what commercial teams need to know about US/UK deals.

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Blog

Vigne - HMRC lose business property relief case

Published on 04 September 2017. By Alexis Armitage, Associate

In The Estate of Maureen W Vigne (deceased) v HMRC [2017] UKFTT 632 (TC), the First-tier Tribunal (FTT) has determined that the estate of the late Maureen Vigne was entitled to business property relief (BPR), as provided for in section 105, Inheritance Tax Act 1984 (IHTA).

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Press and Media

Beer trade marks rise by 19% in a year as more capitalise on the craft beer revolution

04 September 2017

Trade mark registrations for beer brands rise by 104% to highest level since 2007

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