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Blog

FCA plans to apply conduct rules to NEDs in banks and insurers

05 October 2016

The FCA proposes to extend the application of the Code of Conduct sourcebook to standard NEDs.

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Blog

FCA avoids full market study but what next for Big Data?

Published on 04 October 2016. By Rachael Ellis, Associate

This update considers the FCA's feedback statement on the use of "Big Data" in the retail general insurance sector.

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Publication

Tax update, October 2016

Published on 04 October 2016. By Adam Craggs, Partner

In this update we report on the Worldwide Disclosure Facility recently announced by HMRC, new sanctions for failure to register, and the latest Spotlights published by HMRC. We also comment on some recent tax decisions relating to industrial buildings allowance, offsetting losses arising in a UK permanent establishment against profits earned by its UK business and opting out of the costs regime.

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Snapshot

Digital media: The Digital Economy Bill

03 October 2016

The Government has published the Digital Economy Bill (the Bill), which will implement a number of Government commitments on the digital economy made in the Conservative Party manifesto, the ambition being to make the UK “the most digital nation in the world”.

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Snapshot

Good faith: MSC Mediterranean Shipping Company S.A. v Cottonex Anstalt [2016] EWCA Civ 789

03 October 2016

Is a party that is entitled to terminate an agreement for breach required to exercise that right in good faith?

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Snapshot

Contractual interpretation: Starbev GP Ltd v Interbrew Central European Holdings BV [2016] EWCA Civ 449

Published on 03 October 2016. By Oliver Bray, Partner

How is “the purpose” of a particular activity determined?

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Snapshot

Conflicting terms Alexander v West Bromwich Mortgage Company Ltd [2016] EWCA Civ 498

03 October 2016

How are conflicts or inconsistencies between terms resolved?

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Snapshot

Variation clauses: MWB Business Exchange Centres Ltd v Rock Advertising Ltd [2016] EWCA Civ 553

03 October 2016

Does a standard anti-oral variation clause prohibit oral variations?

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Snapshot

Agency: The Software Incubator Ltd v Computer Associates UK Ltd

Published on 03 October 2016. By Oliver Bray, Partner

Does software amount to goods such that the Commercial Agency Regulations 1993 (the Regulations) are engaged? Note that the Regulations define a commercial agent by reference to the sale of goods, not services.

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Snapshot

Implied contracts: MF Global UK Ltd (In Special Administration), Re [2016] EWCA Civ 569

Published on 03 October 2016. By Oliver Bray, Partner

In what circumstances will the Courts find that there is an implied contract between companies?

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Snapshot

Penalty clauses: Edgeworth Capital (Luxembourg) SARL and another v Ramblas Investments BV [2016] EWCA Civ 412

Published on 03 October 2016. By Oliver Bray, Partner

Is a fee that becomes payable on the default of a third party subject to the rule on penalty clauses?

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Snapshot

Agreement by conduct: Reveille Independent LLC v Anotech International (UK) Ltd [2016] EWCA Civ 443

Published on 03 October 2016. By Oliver Bray, Partner

Is an unsigned agreement binding where a written offer states it is not binding until signed and one party has not signed it?

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Snapshot

Copyright: England and Wales Cricket Board Limited v (1) Tixdaq Limited [2016] EWHC 575 (Ch)

03 October 2016

Did the fair dealing defence cover the online publication of eight second clips of sports matches?

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Snapshot

Data protection: Bangura v Loughborough University [2016] EWCH 1503 (QB)

03 October 2016

Can an organisation’s breach of its data protection policy give rise to a claim under the Data Protection Act 1998 (the DPA) and/or a breach of contract claim?

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Snapshot

Data protection: US privacy shield

03 October 2016

The EU published the draft text of the much-anticipated “Privacy Shield” deal on 29 February. This was amended following criticisms and the revised text was formally adopted by the European Commission on 12 July 2016. Companies have been able to certify with the US Department of Commerce since 1 August 2016.

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Snapshot

Changes to the BCAP code regarding “pester power”

03 October 2016

Can you tell when an ad is “persuading” kids to get their parents to buy them something, as opposed to simply “encouraging” them? And did you remember that “pester power” falls within the “Banned List” of the Consumer Protection from Unfair Trading Regulations 2008 (CPRs)?

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Snapshot

Copyright: E-books and the Rental and Lending Right Directive

03 October 2016

Advocate General opinion

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Snapshot

ASA - Advertising to children: Inappropriate targeting

Published on 03 October 2016. By Oliver Bray, Partner

Will an age warning be enough if placed before a scary ad?

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Snapshot

ASA

Published on 03 October 2016. By Oliver Bray, Partner

Will an age warning be enough if placed before a scary ad?

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Press and Media

FCA orders banning individuals from financial services recover from their lows

03 October 2016

FCA had prioritised actions against directors and other senior individuals.

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Publication

A new and better approach to claims against financial advisers?

Published on 03 October 2016. By Robert Morris, Partner

A Judge has found in favour of Coutts in a claim for negligent investment advice for just under £3.3m plus interest. The Judge’s findings are of interest given that he refused to assess whether the investments recommended were suitable for the Claimants according to a body of accepted professional opinion (the so called “Bolam Test”). Instead, the Judge focused on whether the risks of the investments were properly explained to the Claimants, whether they could afford to take such risks and showed themselves willing to do so.

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Blog

Sidestepping Limitation: A Cautionary Tale

Published on 03 October 2016. By Charlotte Henschen (née Ducker), Senior Associate and Davina Given, Partner

The defendants were able to make a contribution claim from a third party after settling a competition damages claim with the claimant, even though the third party had a limitation defence against the claimant, which could have extinguished both the defendant's and the third party's liability to the claimant.

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Blog

Time for the navigator!

29 September 2016

Why the current clouds of Brexit uncertainty present a unique opportunity for you

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Blog

ABI releases checklist on effective counter fraud practices

Published on 29 September 2016. By Jonathan Charwat, Associate

Earlier this month, the ABI released a checklist on effective counter fraud practices. The checklist is designed to assist insurers in putting in place strong fraud defences. It is particularly aimed at smaller insurers with limited counter fraud functions.

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Publication

Health and Safety update, September 2016

Published on 29 September 2016. By Nick McMahon, Head of Health and Safety

This edition includes details of Merlin Attractions' £5 million fine following the Smiler crash in 2015 at Alton Towers, in addition to the latest case law and health & safety news.

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Publication

FAPL v Wells: High Court orders Norwich Pharmacal Relief Against Publicans Screening Premier League Matches Without Permission

29 September 2016

In this article for Entertainment Law Review first published in June 2016, Andrew Crystal and Joshua Charalambous discuss Snowden J's decision in the Football Association Premier League Limited -v- Richard Alan Wells (& Ors) [2015] EWHC 3910 (Ch).

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Publication

Vat update, September 2016

Published on 29 September 2016. By Adam Craggs, Partner

In this update we report on changes to the VAT treatment of single dwellings with more than one building, an extension to the simplified mechanism for employer input tax deductions in relation to investment management services and new guidance on HMRC’s powers to seek to recover underpaid VAT from online marketplaces. We also report on three recent cases involving MTIC fraud, reasonable excuse for late payment of VAT and whether supplies relating to fractional ownership interests in a property are exempt from VAT.

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Blog

N Brown Group Plc: Tribunal confirms there is no going back once a taxpayer has opted out of the costs regime

28 September 2016

In N Brown Group Plc and Another v HMRC [2016] UKFTT 445 (TC), the First-tier Tribunal (FTT), has confirmed that it did not have the power to permit a taxpayer to withdraw its written request that the proceedings be excluded from the costs regime.

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Blog

What do you know about hyperlinking to infringing content online?

Published on 28 September 2016. By Paul Joseph, Partner

CJEU clarifies position on linking to infringing content - here's what you need to know

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Blog

Big data in insurance: The FCA offers its view

Published on 28 September 2016. By Mark Crichard, Partner

Last week the FCA published a feedback statement on the use of big data in the retail general insurance sector. Its findings are likely to come as welcome news to insurers who are keen to exploit the advantages that big data can offer.

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Publication

Claimant investors establish advisory duty against bank

Published on 26 September 2016. By Jonathan Cary, Partner

In the most recent so-called 'mis-selling' case in Hong Kong, three claimant investors succeeded in establishing that a bank owed them a contractual duty to exercise reasonable care and skill with regard to their portfolio of investments held with the bank.

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Blog

Select Committee Inquiry into the impact of Solvency II

Published on 26 September 2016. By Jonathan Charwat, Associate

Last week, the House of Commons Treasury Select Committee announced on the parliament website that it is holding an inquiry into the new regime for insurance regulation under the Solvency II Directive (2009/138/EC).

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Blog

Brexit - A brief update on investment funds

Published on 22 September 2016.

RPC facilitates conversations between a number of private equity fund sponsors and the BVCA

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Blog

Pragmatism in the High Court: Correcting errors in arbitration

Published on 22 September 2016. By Amelia Payne, Associate and Jonathan Wood, Head of International Arbitration

The High Court has held that the words "any errors of a similar nature" within r27.1 of the London Court of Arbitration Rules 1998 covered clarifying or removing ambiguity within an award by a tribunal.

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Publication

Revisiting the Referendum

Published on 22 September 2016. By Sophie Tuson, Associate

Never afraid to shy away from the most challenging of topics, in May of this year – with the EU Referendum vote looming – the blog’s Editorial Team decided to tackle Brexit head on.

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Publication

Copyright test match

22 September 2016

Copyright test match—High Court provides guidance on substantiality and fair dealing in relation to sports clips

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Video

How ISP blocking orders provide a new and welcome form of redress against e-commerce counterfeiting

Published on 21 September 2016. By Ciara Cullen, Partner

Ciara Cullen, Partner in IP and Technology, tackles the topic of counterfeiting online, how it's impacting sectors such as retail and pharmaceuticals, and the new remedy available to brand owners.

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Blog

Javed And Azra Mughal - Tribunal considers the rules relevant to "hardship" applications

Published on 21 September 2016. By Constantine Christofi, Associate

In Javed and Azra Mughal (Partnership) Trading as Dallas Chicken and Ribs v HMRC [2016] UKFTT 456 (TC), the First-tier Tribunal (FTT) has considered the extent of information necessary for a 'hardship' application.

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Blog

Refusing to pay up? You'll need a good case

16 September 2016

TCC enforces adjudicator's decision, finding no breach of natural justice or jurisdiction.

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Blog

Tribunal allows set-off of corporation tax loss against income tax profit

Published on 14 September 2016. By Robert Waterson, Partner

In English Holdings Ltd v HMRC [2016] UKFTT 0346 (TC), the First-tier Tribunal (FTT) allowed an appeal by a non-UK resident company against a decision of HMRC refusing its claim to offset losses arising in its UK permanent establishment (PE) against profits earned by its UK property rental business.

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Blog

FAMR keeps on giving

Published on 13 September 2016. By Esme Watson, Associate

The launch of a public consultation on the pension advice allowance at the end of August is another product of the Financial Advice Market Review (FAMR).

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Blog

Blocking the blockers: EU prohibits network-wide ad-blocking

Published on 12 September 2016. By Oliver Bray, Partner

Mobile phone operators' plans to introduce network-wide ad-blocking technology are in jeopardy following new guidance from EU telecoms regulators, a move which highlights the divide between content providers and telecoms companies in their attitude towards ad-free content.

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Blog

Errors of law in MTIC case leads to case being remitted to the First-tier Tribunal

Published on 09 September 2016. By Constantine Christofi, Associate

In HMRC V Pacific Computers Ltd [2016] UKUT 350 (TCC), the Upper Tribunal (UT) has concluded that the First-tier Tribunal (FTT) made errors of law that had been material to the outcome of a taxpayer's appeal in a case involving missing trader intra-community (MTIC) fraud.

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Publication

Changing experts - a risky business

Published on 07 September 2016. By Alan Stone, Partner

The recent case of Allen Tod Architecture Ltd (In Liquidation) v Capita Property and Infrastructure Ltd (previously known as Capita Symons) provides a timely reminder of the risks of changing experts. In this case, the Defendant made an application for specific disclosure of documents prepared by the Claimant’s first expert. The High Court held that privilege in such documents should be waived and the documents should be disclosed where a party seeks to rely upon the evidence of an alternative expert.

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Blog

It doesn't rain it pours… New capital adequacy rules for SIPP firms introduced from 1 September

Published on 06 September 2016. By Rachael Healey, Partner

SIPPs are never far from the headlines at the moment. The most recent issue for SIPP firms to deal with are the new capital adequacy requirements. The effect of the new rules is to place an increased capital burden on SIPP firms holding so-called "non-standard assets".

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Press and Media

Take note: HMRC 'nudge' tactics now include sticking handwritten Post-Its on correspondence

Published on 03 September 2016. By Adam Craggs, Partner

Another controversial step by HMRC to pressure taxpayers into settlement. HMRC does not record these additional communications with taxpayers.

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Blog

As the FOS sees a spike in fraud complaints, we take a look back at a year of FOS complaints

Published on 02 September 2016. By Cristina Faro, Associate

The FOS has recently ordered a financial adviser to pay out after falling foul of an email fraud that caused the adviser to authorise the transfer of its client's money to the fraudsters' account.

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Blog

Don’t blag it!

02 September 2016

Yesterday the FCA fined and prohibited a sole trader for failure to act with integrity and repeatedly misleading the regulator.

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Blog

Tribunal finds in taxpayer's favour in IBA case

Published on 02 September 2016. By Adam Craggs, Partner

In David Wellstead v HMRC [2016] UKFTT 0492 (TC), the First-tier Tribunal (FTT) has held that where a developer acquired a lease of land, constructed industrial units on that land and sold one of the units by way of an under-lease, the grant of the under-lease amounted to the sale of a relevant interest for the purposes of section 296, Capital Allowances Act 2001 (CAA 2001), entitling the purchaser to claim industrial buildings allowances (IBAs) on the purchase price.

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Publication

Tax update, September 2016

Published on 31 August 2016. By Adam Craggs, Partner

In this month's edition we report on (1) HMRC's much anticipated consultation on proposals to tackle disguised remuneration (2) further amendment to the Finance Bill 2016 in relation to EBT settlement relief and (3) HMRC's consultation on proposed penalties for "enablers" of tax avoidance arrangements. We also comment on three recent cases concerning penalties, scheme sanction changes and industrial buildings allowance.

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