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Snapshot

Non-reliance clauses under UCTA

24 September 2018

Is a non-reliance statement subject to section 3 of the Misrepresentation Act 1967 and therefore also subject to the reasonableness test contained in the Unfair Contract Terms Act 1977 (UCTA)?

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Snapshot

Proposed legislation looks to prohibit or restrict the assignment of receivables

24 September 2018

How might the Government’s proposed legislation regarding business contract terms prohibit or restrict the assignment of receivables under commercial agreements?

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Snapshot

Bou-Simon v BGC Brokers LP

24 September 2018

When implying terms into a commercial contract, does the court look to what is fair or to the express terms agreed by the parties?

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Snapshot

Exclusion clauses under UCTA

24 September 2018

Will an exclusion clause which excludes any claim for negligence stand up to the UCTA reasonableness test?

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Blog

<連載コラム・欧州M&A最前線>2018年7月

Published on 21 September 2018. By Nigel Collins, Partner, Head of Japan Desk

日本と違いロンドンでは気候が変わり、全般的にずいぶんと涼しくなった。この夏は長く異例の暑さったが、M&A市場もそれに負けない熱気を帯びた。当社各部門も多忙を極め、今なお次々とM&Aや投資の取引が成立している。今のところ、この活況は夏が終わっても続きそうな勢いだ。(ナイジェル・コリンズ/M&A専門弁護士)

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Blog

Treasury Committee Calls for Cryptocurrencies to be Regulated by the FCA as a Matter of Urgency

Published on 21 September 2018. By James Kaufmann, Legal Director

The House of Commons' Treasury Committee published its report on Crypto-assets on 19 September 2018. The report strongly recommends that cryptocurrencies and ICOs be considered regulated activities in the UK as a matter of urgency. But realistically, when can we expect the crypto-market to be regulated in the UK?

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Blog

Section 1782 order allowed

Published on 18 September 2018. By Jonathan Cary, Partner and Alan Williams, Senior Associate

The Commercial Court recently discharged an injunction restraining the enforcement of a US court order made under Section 1782 of Title 28 of the US Code (Assistance to foreign and international tribunals and to litigants before such tribunals). Section 1782 applications can be a useful weapon in an English litigator's armoury as a means of obtaining evidence under the control of a US-based entity through US-style discovery, including by the use of depositions and documentary evidence.

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Blog

The Modern Slavery Act 2015 – Under Review

Published on 13 September 2018. By Jeremy Drew, Partner and Amelia Cave, Associate

Earlier this summer the Home Office announced plans to launch an independent review of the Modern Slavery Act 2015. The Act came into force in October 2015 and established the UK as a world leader in the fight against the crime of modern slavery.

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Blog

Graham - holiday letting business qualified for business property relief

Published on 13 September 2018. By Alexis Armitage, Associate

In The Personal Representatives of Grace Joyce Graham (deceased) v HMRC [2018] UKFTT 0306 (TC), the First-tier Tribunal (FTT) has held that a furnished holiday letting business did not consist wholly or mainly of making or holding investments and so qualified for business property relief (BPR).

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Blog

Negligent misstatement and undisclosed principals – a gamble not worth taking

Published on 11 September 2018. By Parham Kouchikali, Partner and Emma West, Associate

The Supreme Court recently ruled that a bank providing a reference relating to its customer owed a tortious duty of care only to the addressee. The decision reflects the wider judicial trend of restricting the circumstances in which duties of care for negligent misstatement are found to exist on the basis of an assumption of responsibility by the party making the statement.

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Blog

Armstrong: Tribunal cancels late filing penalties

Published on 10 September 2018. By Robert Waterson, Legal Director

In Armstrong v HMRC [2018] UKFTT 0404 (TC), the First-tier Tribunal (FTT) has cancelled late filing penalties because the taxpayer had not consented to receive penalty notices electronically.

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Video

Implications of the Modern Slavery Act 2015 on UK and overseas businesses

06 September 2018

Partner Jeremy Drew and Amelia Cave discuss the current Modern Slavery Act 2015 and why businesses in the UK and overseas should be mindful of its provisions.

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Blog

Our latest legal 'Snapshot' updates are now available

Published on 06 September 2018. By Alyson Lloyd, Senior Associate and Jonathan Greenway, Associate

Each Snapshot focuses on the key questions: What's the development? Why does it matter? And what should you be doing about it? In this blog post we have handpicked the ones which matter most to you as retailers.

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Publication

Tax update September 2018

06 September 2018

In this month’s update we report on HMRC’s updated position regarding payment of the April 2019 “loan charge”, HMRC’s updated guidance on the targeted anti-avoidance rule for close company distributions on a winding up and the CIOT’s comments on off-payroll working in the private sector. We also comment on recent decisions relating to, late filing penalties, an application by HMRC to amend its Statement of Case and tax geared penalties for failure to comply with information notices.

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Blog

Breaking news – a victory for privilege

Published on 05 September 2018. By Davina Given, Partner and Jonathan Cary, Partner and Alan Williams, Senior Associate and Lucy Kerr, Senior Associate

Today the Court of Appeal handed down its eagerly anticipated judgment in the appeal of Andrews J's controversial High Court decision in Serious Fraud Office v Eurasian Natural Resources Corporation.

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Press and Media

RPC hires white-collar crime Partner into Regulatory team

05 September 2018

Sam Tate joins firm in September from financial crime consultancy, Exiger.

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Blog

ISDA agreement wins jurisdiction clause battle in Court of Appeal

Published on 04 September 2018. By Parham Kouchikali, Partner and Christopher Whitehouse, Associate

The Court of Appeal recently confirmed that an English jurisdiction clause in the underlying International Swaps and Derivatives Association Master Agreement under which certain swaps were made should be applied to disputes relating to the swap transactions, rather than an Italian jurisdiction clause in a competitor agreement governing the parties' generic relationship

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Publication

Corporate tax update

Published on 31 August 2018. By Ben Roberts, Senior Associate and Adam Craggs, Partner and Robert Waterson, Legal Director

Welcome to the latest edition of our Corporate Tax Update, written by members of RPC’s tax team and published quarterly. In this second 2018 edition we highlight some of the key tax developments of interest to UK corporates from the second quarter of 2018.

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Blog

Pertemps: Expenses salary sacrifice scheme not an economic activity for VAT purposes

Published on 31 August 2018. By Alexis Armitage, Associate

In Pertemps Limited v HMRC [2018] UKFTT 0369 (TC), the First-tier Tribunal (FTT) has held that a salary sacrifice scheme providing travel and subsistence expenses to employees was not an economic activity for VAT purposes.

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Publication

Product liability update August 2018

30 August 2018

A round-up of key stories making the news, from the Potential impact of US litigation in the UK to a case involving injuries arising from caustic soda.

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Blog

Fake news is bad news for patients

Published on 30 August 2018. By Peter Rudd-Clarke, Legal Director

Gee v DePuy International Limited shows that fake news in the healthcare sector is bad news for the public

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Publication

VAT update August 2018

29 August 2018

In this month’s update we report on HMRC’s revised guidance on the VAT cost share exemption, HMRC’s consultation and plans to address VAT avoidance via offshore looping, and making tax digital for VAT.

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Press and Media

HMRC paid informants over £343,000 for intelligence on tax evasion in the last year

Published on 29 August 2018. By Richard Breavington, Partner

HMRC paid informants more than £343,000 in 2017/18 for providing information on potential tax evasion as HMRC goes to increasingly extreme lengths to bolster its investigations.

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Blog

The Retail empire strikes back

Published on 29 August 2018. By Alex Farrow, Associate

Like Rocky in Rocky I, II, III, IV, V and "Rocky Balboa" (yes, there were really that many) the retail sector has taken a bit of a battering of late. However, like any prize fighter, the industry could be on the verge of another evolution and fighting back. The general perception is that traditional bricks and mortar retailers have struggled, those with a strong online offering have fared better, but retailers that have fared best are those dominating the online retail space. With so many traditional stores and household names in trouble, why are businesses still investing in physical stores?

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Publication

Customs and excise quarterly update August 2018

Published on 29 August 2018. By Adam Craggs, Partner and Michelle Sloane, Senior Associate

In this update we report on changes to gaming duty accounting periods, HMRC’s policy paper on tobacco duty on heated tobacco and an amendment to the Export (Penalty) Regulations 2003. We also comment on three recent cases relating to the customs classification of Beyblades, excise duty assessment time limits and restoration of seized tobacco.

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Blog

How long does your collateral warranty last?

Published on 29 August 2018. By Jamie Key, Senior Associate

The Technology and Construction Court's recent judgment will be of interest to all those in the industry who either provide or receive collateral warranties.

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Blog

Football club's entire agreement clause performs impressive save against negligent misrepresentation claim

Published on 28 August 2018. By Geraldine Elliott, Partner and Ed Holmes, Senior Associate

A recent case(1) serves as a lesson that context is key to a watertight entire agreement clause.

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Blog

J P Whitter - HMRC not obliged to consider impact of cancellation of Gross Payment Status on business

Published on 23 August 2018. By Constantine Christofi, Associate

In J P Whitter (Water Well Engineers) Ltd v HMRC [2018] UKSC 31, the Supreme Court has confirmed the view of the Court of Appeal that HMRC has the power to remove 'Gross Payment Status' from sub-contractors under the Construction Industry Scheme, without an obligation to take into account the impact on the tax-paying business.

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Blog

<連載コラム・欧州M&A最前線>2018年6月

Published on 23 August 2018. By Nigel Collins, Partner, Head of Japan Desk

サッカーのワールドカップ(W杯)で、イングランドと日本が共に見事な活躍を見せ、熱い感動を与えてくれた後、ロンドンで夏のきらめきを楽しんでいる。「もしあのとき…」という思いが胸を過ぎる。日本が後半戦の最後の10秒に、ベルギーを振り切っていたら。イングランドが前半で、クロアチアから奪った得点を守っていたら。日本の会社に例えるならば、千載一遇のチャンスを逃さないことが、ビジネスを成功に導くのだと思う。

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Blog

Non-party access to documents on court file: normal service resumes

Published on 22 August 2018. By Davina Given, Partner and Laura Evans, Associate

A master's decision to allow a non-party to proceedings to access a wide range of documents in the proceedings was reviewed by the Court of Appeal in Cape Intermediate Holdings Ltd v Dring (Asbestos Victims Support Group).(1) In its judgment, the court provided helpful guidance on the principles that should be applied when deciding whether to allow such an application.

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Blog

Groves – Tribunal confirms that a notice to file must be given by an identified HMRC officer

Published on 22 August 2018. By Alexis Armitage, Associate

In Groves v HMRC [2018] UKFTT 0311 (TC), the First-tier Tribunal (FTT) has allowed the taxpayer's appeal against penalties issued by HMRC pursuant to Schedule 55, Finance Act 2009, for the late filing of a tax return as the notice to file was not signed by an "Officer of the Board" and in any event, the notice was invalid as it was not given by HMRC for the purpose(s) set out in section 8, Taxes Management Act 1970 (TMA) and therefore any penalties issued for late filing of the return were invalid.

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Video

The latest results, threats & opportunities for insurers

Published on 22 August 2018. By Richard Breavington, Partner

Partner Richard Breavington shares his views on the challenges for insurers in a post-GDPR world, the most valuable changes in technology for insurers and the most exciting thing about the world of InsurTech.

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Press and Media

RPC adds professional indemnity Partner to leading Insurance team

Published on 22 August 2018. By Simon Laird, Global Head of Insurance

Highly recommended in the directories, Rhian Howell is a leading professional negligence lawyer with significant experience dealing with claims against lawyers and construction professionals. She is also experienced in handling disciplinary and regulatory matters on behalf of professionals.

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Publication

Wealth and trusts quarterly digest

Published on 21 August 2018. By Adam Craggs, Partner

Welcome to our latest Wealth & Trusts digest. Our quarterly digest is specifically tailored for you and aims to provide up to date commentary, analysis and guidance on key sector developments. It is written by our wealth and trusts teams to assist you and your clients in responding to market trends and legal developments. We would welcome the opportunity to discuss any issues you may have and always welcome feedback on the content of our publications.

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Blog

Pension watchdogs launch joint advertising campaign to warn against scammer tactics

Published on 20 August 2018. By Sarah Dowding, Senior Associate

The Financial Conduct Authority and The Pensions Regulator have launched a joint TV advertising campaign to raise awareness about pension scams and the common tactics deployed by fraudsters.

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Blog

The W&I tool in M&A

Published on 20 August 2018. By Neil Brown, Partner and Joy Tickler, Associate

Neil Brown and Joy Tickler highlight the increasing use of warranty and indemnity insurance by M&A negotiators. Its use has rapidly increased over the past few years, becoming a strategic tool in the toolbox of any M&A negotiator. We set out here the reasons behind this ever-increasing trend, together with some of our observations on how W&I has been effectively deployed.

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Press and Media

Hacking prosecutions fall for a further year despite the threat of cyber crime

20 August 2018

The number of computer hacking prosecutions fell for the second successive year in 2017, despite the ever-increasing threat to businesses and individuals

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Blog

Letters of Credit under commodity contracts – keep the focus

Published on 17 August 2018. By Stuart Shepherd, Partner

This blog takes a look at the issues concerning the timing of the provision of letters of credit under commodity contracts and the importance, from both the buyer's and seller's perspective, of keeping an "eye on the ball".

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Blog

Dr Bawa-Garba wins appeal against strike off

Published on 17 August 2018. By Genevieve Isherwood, Associate

On Monday, the Court of Appeal unanimously found in Dr Bawa Garba's favour meaning she now is able to seek work as a Junior Doctor.

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Blog

Has Instagram made it cool to be sensible?

Published on 15 August 2018. By Samantha Thompson, Associate

Recent studies suggest that teenage rebellion is a thing of the past. The post-millennial age group, a.k.a. 'Generation Sensible', is apparently more interested in studying and family-time than ever before. Social media has been cited as a contributing factor, as it reduces the need for face-to-face contact between friends. But has it had a more active role in this behavioural shift?

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Blog

A variation on a theme of settlement

Published on 14 August 2018. By Davina Given, Partner and Parham Kouchikali, Partner and Elizabeth Wiggin, Associate

In this unusual case, the Court was asked to determine a dispute regarding the settlement of a debt alleged to be owed to the Claimant following a sale at Sotheby's of various Persian antiquities. The case will be of interest to practitioners in its examination of the circumstances in which a party is able to discharge its liability under a settlement agreement through the payment of a lesser sum than that originally agreed. The judgment also provides a valuable insight into the antiquities world, and its comments on the close community in which the parties operated are particularly pertinent for those in the art arena who are considering embarking upon litigation.

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Blog

Update: Automated and Electric Vehicles Act 2018

Published on 10 August 2018. By Richard Breavington, Partner and Sarah Hill, Legal Director

New legislation relating to automated vehicles clarifies liability issues and insurance coverage, and adds provisions relating to electric vehicles.

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Snapshot

Snapshots - Summer 2018

10 August 2018

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

Trustees of defined benefit schemes – are they on the hook for pension transfers? Yes says the Pension Ombudsman

Published on 09 August 2018. By Rachael Healey, Legal Director

The Pension Ombudsman has upheld a complaint against the trustees of a defined benefit scheme for failing to warn of the risks of a transfer to a pension liberation scheme. The Pension Ombudsman found that had the trustees provided documentation recommended under guidance from the Pension Regulator and identified and warned the member of certain hallmarks of a pension liberation scheme, the member would not have transferred his pension. The Pension Ombudsman has directed the trustees to reinstate the complainant's pension in the defined benefit scheme and pay £1,000 in distress and inconvenience.

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Publication

General liability newsletter July 2018

Published on 09 August 2018. 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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Snapshot

ASA: blind taste test not misleading - Bulmers

09 August 2018

What information do you need to include in a comparative ad to support your claim? Can you round up figures to the nearest percentage if you make this clear in the small text?

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Snapshot

ASA: misleading “was” price claim: Victoria Plum

09 August 2018

When will a “was” price in a savings claim be considered misleading?

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Snapshot

ASA: omission of promotional T&Cs: prettylittlething

09 August 2018

What information must be included in the main body of an advert?

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Snapshot

ASA refers Viagogo to Trading Standards for misleading advertising

09 August 2018

How likely is the ASA to impose further sanctions when an entity fails to act upon the ASA's instructions?

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Snapshot

ASA: "studio-quality" camera claim not misleading - Apple

09 August 2018

What factors will the ASA consider when assessing statements made in ads? And what meaning will be given to industry standard terms when used in a different market context?

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