Abstract of glass building

Search results

3405 results

Blog

Online Prescriptions or Real Life Addictions?

Published on 02 August 2018. By Natalie Drew, Senior Associate

With the rules around online prescribing set to be strengthened, we consider why these changes have come about, and what it might mean for patients and prescribers.

Read more
Blog

US talc litigation has important lessons for UK insurers

Published on 02 August 2018. By Peter Rudd-Clarke, Legal Director and Nick McMahon, Head of Health and Safety

Although it is unlikely litigation involving household staples such as talcum powder could succeed in the UK, the ongoing US litigation underlines a significant trend in product liability exposures.

Read more
Publication

Tax update August 2018

Published on 01 August 2018. By Adam Craggs, Partner

In this month’s update we report on the summary of responses to HMRC’s consultation on extending time limits for offshore non-compliance, HMRC’s policy paper on “profit-fragmentation” and HMRC’s consultation on proposals for new civil information gathering powers for HMRC.

Read more
Blog

New rules for peer-to-peer lending announced by FCA

Published on 01 August 2018. By Ashley Daniells, Associate

The popularity of peer-to-peer (P2P) lending has increased exponentially in recent years, with nearly £10 billion being transferred through such platforms in the past ten years. In an attempt to fix "increasingly complex business structures", the FCA has announced new plans for new rules for peer-to-peer (P2P) lending.

Read more
Blog

Tager – Court of Appeal allows taxpayers' appeals and reduces penalties for failure to comply with information notices

Published on 31 July 2018. By Robert Waterson, Legal Director

In Tager & Ors v HMRC [2018] EWCA Civ 1727, in allowing the taxpayers' appeals, the Court of Appeal has provided some general observations on the scope and purpose of HMRC's power to impose tax-related penalties under paragraph 50, Schedule 36, Finance Act 2008 for failures to comply with information notices issued under paragraph 1, Schedule 36, Finance Act 2008.

Read more
Press and Media

UK trade marks for spirits rise 41% in one year as popularity of artisan spirits surges

30 July 2018

The number of trade marks registered for spirits and liqueurs in the UK has jumped 41% to 2,210 in 2017, up from 1,570 the previous year* as demand for artisan spirits grows.

Read more
Blog

Online resale price maintenance and pricing software under scrutiny

Published on 30 July 2018. By Lambros Kilaniotis, Partner and Melanie Musgrave, Senior Associate

The imposition of fixed or minimum prices on their online retailers, in breach of EU competition law, has resulted in four consumer electronics manufacturers being fined over €111 million in total by the European Commission.

Read more
Publication

Construction newsletter July 2018

30 July 2018

What challenges does the construction industry face and what does the future hold?

Read more
Blog

RPC Retail Compass 2018 Summer Edition

Published on 27 July 2018. By Nigel Collins, Partner, Head of Japan Desk

Legal and policy changes affecting retail.

Read more
Blog

Good news for UK share sellers - capital gains tax relief relaxed

Published on 27 July 2018. By Ben Roberts, Senior Associate and Nigel Collins, Partner, Head of Japan Desk

The UK's entrepreneurs' relief (ER), which is already a valuable tax relief for individual UK-resident sellers of trading companies, is about to become a little more generous.

Read more
Blog

Investing to Innovate

Published on 26 July 2018. By Mark Crichard, Partner and Alyson Lloyd, Senior Associate

Ocado aims to "change the way the world shops" with B2B technology offerings for retailers

Read more
Publication

VAT update July 2018

25 July 2018

In this month’s update we report on the alignment of the period for recovery of VAT by exempt public sector entities; new guidance concerning VAT liability on goods supplied on approval; and HMRC’s policy paper on a new regime for interest and penalties.

Read more
Blog

Significant increases to District Court's monetary jurisdiction

Published on 25 July 2018. By Amy Chung, Associate and Michael Maguiness, Of Counsel

Significant increases to the jurisdictional limits for civil claims in the District Court have been proposed.

Read more
Press and Media

HMRC faced 36% more Judicial Reviews last year as it adopts a more aggressive approach towards taxpayers

25 July 2018

HMRC has in recent years become more aggressive in dealing with taxpayers, which has led to an increase in taxpayers challenging HMRC in the High Court where it has overstepped its authority or acted unfairly.

Read more
Blog

Micro-investing: from small acorns…

Published on 25 July 2018. By Katie Fry-Paul, Trainee Solicitor

With the number of card payments overtaking cash for the first time, spare a thought for the piggy-banks of the nation. Where once they were full to the brim with coppers, they now lie forgotten and unused. So what are people now doing with their spare change? Not investing, it would seem…

Read more
Blog

Allpay - Tribunal refuses HMRC permission to amend its Statement of Case and awards costs to the taxpayer

Published on 23 July 2018. By Michelle Sloane, Senior Associate

In Allpay Ltd v HMRC [2018] UKFTT 0273 (TC), the First-tier Tribunal (FTT) has dismissed HMRC's application to amend its Statement of Case to plead a new legal issue.

Read more
Blog

Is a "Duty of Care" required for financial services firms?

Published on 23 July 2018. By Katie Fry-Paul, Trainee Solicitor

On 17 July 2018, the Financial Conduct Authority (FCA) released DP18/5 – its discussion paper on a duty of care and potential alternative approaches. In this article we summarise the discussion paper and then examine briefly whether a new duty is required.

Read more
Publication

Financial litigation roundup - Summer 2018 edition

20 July 2018

Welcome to the latest edition of our financial litigation roundup. In this edition, we consider recent judgments and ongoing cases from the banking and financial world in the UK and Hong Kong, as well as legal developments across those jurisdictions.

Read more
Publication

Non-residents and UK property

19 July 2018

Non-UK residents owning UK real estate, whether directly or via companies, partnerships, trust arrangements or collective investment vehicles, should be aware of important UK tax changes due to take effect from April 2019.

Read more
Blog

Accountants, auditors and actuaries beware: the FRC continues to show its teeth, as its future stands in the balance

Published on 18 July 2018. By Rachel Ford, Associate

In widely publicised news, the Financial Reporting Council (FRC) continues to levy record high fines and has cast criticism on a number of firms. What appears to be an unforgiving stance taken by the regulator seems to come in the wake of the review into whether or not it should be disbanded, or folded into another regulatory organisation.

Read more
Blog

"Content is fire, Social Media is gasoline" – Court of Appeal considers the challenges for interim injunctions in the digital age

Published on 17 July 2018. By Oliver Bray, Partner and Georgia Davis, Legal Director

The Court of Appeal has upheld part of an interim injunction granted to Australian sportswear company Frank Industries which restrained Nike from using the sign LDNR in its “Nothing Beats a Londoner” advertising campaign.

Read more
Blog

Ames: No EIS relief without income tax claim but Tribunal grants judicial review of HMRC's decision

Published on 16 July 2018. By Constantine Christofi, Associate

In Ames v HMRC [2018] UKUT 190, the Upper Tribunal (UT) has held that capital gains tax (CGT) relief under the Enterprise Investment Scheme (EIS) is not available on the disposal of shares where no income tax relief was claimed on their acquisition. However, in refusing to allow a late claim for EIS income tax relief, HMRC had misapplied the relevant guidance, fettered its discretion, and failed to consider material facts and the UT therefore granted judicial review of HMRC's decision.

Read more
Blog

Medicinal Cannabis: the debate continues

Published on 13 July 2018. By Emma Kislingbury, Associate

With the debate over medicinal cannabis still going strong, we update you on recent developments which have dominated the headlines.

Read more
Blog

Bike sharing: running green or running riot?

Published on 13 July 2018. By Milo Qin, Registered Foreign Lawyer

The two largest Chinese bike sharing companies, Ofo and Mobike, both started operation in the UK last year. Unlike the local schemes, their users are able to park the bikes at any appropriate location, rather than a designated parking dock. Though these "dockless" schemes emerged in a bid to promote a greener life, they have attracted increasing concern because of the environmental and economical hazards they create.

Read more
Blog

More dismissal of 'dormant' claims

Published on 12 July 2018. By David Smyth, Senior Partner, Hong Kong and Maria Petzsch, Registered Foreign Lawyer (England & Wales)

Defendants should welcome the recent judgment in Fiscalink International Ltd v Yiu Yu Sum Alex,(1) in which the court struck out the plaintiffs' claims against a majority of the defendants on the basis that the lack of progress over many years was an abuse of process such that the entire action against those defendants should be dismissed.

Read more
Press and Media

RPC sponsors this week’s Instech2020 conference - placing technology at the forefront of the insurance industry

11 July 2018

RPC is sponsoring the Instech2020 conference, at the BT Centre on Wednesday July 11th - an industry-leading event showcasing and discussing the technology at the forefront of the insurance industry.

Read more
Blog

Introducing the new Health Secretary…

Published on 10 July 2018. By Genevieve Isherwood, Associate

Who is Matt Hancock, our new Health Secretary, and what impact will his appointment have?

Read more
Blog

First Tower Trustees: contractual fiction clauses, unfair contract terms, parliamentary sovereignty and the limits of party autonomy

Published on 06 July 2018. By Jake Hardy, Legal Director

In its recent judgment in First Tower Trustees Ltd and Intertrust Trustees Ltd -v- CDS (Superstores International) Ltd, the Court of Appeal has set down a significant marker that so-called contractual estoppel does not have any special status and is to be treated as just another form of exclusion of liability.

Read more
Blog

The future of SIPPs – FCA responds to the Work and Pensions Committee

Published on 05 July 2018. By Rachael Healey, Legal Director

A couple of weeks ago we reported on 5 pointed questions raised by the Work and Pensions Committee of the FCA in relation to the SIPP market. Those questions included whether or not the FCA was considering banning non-standard investments in SIPPs. The FCA has now responded. The response includes the FCA's views on the due diligence it expects of SIPP providers when it comes to non-standard investments.

Read more
Blog

Bell - The importance of selecting the correct forum when alleging unfairness on the part of HMRC

Published on 05 July 2018. By Robert Waterson, Legal Director

In J Bell v HMRC [2018] UKFTT 261 (TC), the taxpayer's appeal was struck out by the First-tier Tribunal (FTT), because it does not have jurisdiction to consider issues of public law.

Read more
Publication

RPC Retail Compass: Navigating future change

Published on 04 July 2018. By Jeremy Drew, Partner and Karen Hendy, Head of Corporate

We are delighted to present the 2018 Summer edition of RPC Retail Compass.

Read more
Blog

Christian Louboutin's red sole walks all over the Trade Mark Directive shape exclusion

Published on 03 July 2018. By Rebecca Rose, Associate and Ciara Cullen, Partner

Christian Louboutin has been in and out of courts all over the world in the last few years over his iconic red-soled shoes. In the latest instalment of his litigation adventures, the Court of Justice of the European Union ("CJEU") has given a preliminary ruling on the interpretation of Article 3 of Directive 2008/95/EC ("Trade Mark Directive"), which covers grounds for refusal or invalidity of signs in respect of their shape. But does this ruling really take us anywhere?

Read more
Publication

Tax update July 2018

Published on 03 July 2018. By Adam Craggs, Partner

In this month’s update we report on new EU transparency rules for tax intermediaries, HMRC’s revised Disguised Remuneration Settlement Terms and the Law Society’s Response to HMRC’s consultation on Tax Avoidance involving profit fragmentation.

Read more
Blog

Project Blue - Supreme Court allows HMRC's appeal in SDLT sub-sale case

Published on 02 July 2018. By Alexis Armitage, Associate

In Project Blue Limited v HMRC [2018] UKSC 30, the Supreme Court (by a majority) has found that section 75A, Finance Act 2003 (an anti-avoidance provision), was applicable resulting in SDLT being payable notwithstanding that sections 45 (sub-sale relief) and 71A (exemption for alternative property finance) Finance Act 2003, would have otherwise resulted in no stamp duty land tax (SDLT) being payable.

Read more
Blog

連載コラム● 欧州M&A最前線 2018年5月 ● 欧州連合(EU)営業秘密保護指令の施行により、背信行為を巡る訴訟が増加する見通しとなっている

Published on 27 June 2018. By Nigel Collins, Partner, Head of Japan Desk

ところで、欧州連合(EU)営業秘密保護指令の施行により、背信行為を巡る訴訟が増加する見通しとなっている。当社の同僚たちがこのほど、これについてまとめたので紹介する。 営業秘密保護の現状はどうなっているのか。

Read more
Publication

VAT update June 2018

Published on 27 June 2018. By Adam Craggs, Partner

In this month’s update we report on HMRC’s consultation on draft legislation imposing VAT reverse charge on the construction industry; the European Commission’s proposal concerning the taxation of intra-EU supplies; and HMRC’s recently published guidance on the VAT treatment of goods supplied on approval.

Read more
Blog

"Good faith" clause rehabilitates failing breach of confidence claim Health and Case Management Ltd v Physiotherapy Network Ltd [2018] EWCH 869 (QB)

Published on 26 June 2018. By Louise Morgan, Senior Associate and Paul Joseph, Partner

This case provides an interesting example of a "good faith" clause providing protection for misuse of data in a situation where a confidential information clause failed to sufficiently protect against misuse of information.

Read more
Blog

IMF provides framework to analyse cyber risk for the financial sector

Published on 26 June 2018. By Ashley Daniells, Associate

The increased risk of cybercrime is well known to all. Attacks against large companies has meant that the International Monetary Fund have taken action by publishing a working paper which predicts the average annual losses to financial institutions.

Read more
Publication

Health and safety update June 2018

25 June 2018

Welcome to the latest edition of our 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.

Read more
Blog

Bayonet Ventures: Loan by pension scheme was not an unauthorised payment

Published on 25 June 2018. By Constantine Christofi, Associate

In Bayonet Ventures LLP & Anor v HMRC [2018] UKFTT 262 (TC), the First-tier Tribunal (FTT), has held that a loan made to a limited liability partnership (LLP) by a pension scheme in which one of the partners of the LLP was a member, was not an unauthorised payment (section 164, Finance Act 2004) and should not be treated as a loan to the partner (section 863, Income Tax (Trading and Other Income) Act 2005 (ITTOIA)) as section 863 only applies if the LLP is carrying on a 'trade, profession or business with a view to profit', which it was not.

Read more
Blog

Network Rail to ban retentions and mandate payment periods to subcontractors

Published on 20 June 2018. By Jamie Key, Senior Associate

Network Rail mandates tier one contractors to abolish cash retentions and pay suppliers within 28 days.

Read more
Blog

CJEU asks whether 'Glen' triggers an image of 'Scotch Whisky' in geographical indications case

Published on 20 June 2018. By Holly Pownall, Associate and Ciara Cullen, Partner

The Court of Justice of the European Union (CJEU) has ruled on the interpretation of Article 16(a) to (c) of Regulation (EC) No 110/2008 on the protection of geographical indications of spirit drinks.

Read more
Blog

Off-label medicine: as bad as it sounds?

Published on 18 June 2018. By Daisy Fulton, Trainee Solicitor

Consider this: the prescription your doctor wrote for you may not be "officially" approved for your illness. Before you panic, this may not be as alarming as you think

Read more
Blog

Action required: mandatory disclosure of cross-border tax planning arrangements – effective (very) soon

Published on 12 June 2018. By Ben Roberts, Senior Associate

New EU rules providing for mandatory disclosure of certain cross-border tax planning arrangements by intermediaries and taxpayers will enter into force on 25 June 2018. Although reports to tax authorities will not be required until July/August 2020, the retrospective nature of the new rules means that reportable arrangements implemented after 25 June could be reportable in this first batch of (2020) reports. Preparations for the new regime should therefore begin now.

Read more
Blog

New trade secrets law to drive breach of confidence claims

Published on 11 June 2018. By David Cran, Partner and Joshua Charalambous, Associate

This article explores what changes might need to be made to the existing protections given to trade secrets and in particular, the impact this might have in the insurance market.

Read more
Blog

Big Data in Insurance

11 June 2018

Big data is creating change in the insurance industry both by leveraging historic insurance data and by using new data sources to create exciting new opportunities.

Read more
Blog

Anderson - Upper Tribunal considers knowledge test for the purpose of discovery assessments

Published on 11 June 2018. By Michelle Sloane, Senior Associate

In Jerome Anderson v HMRC [2018] UKUT 159 (TC), the Upper Tribunal (UT) has dismissed a football agent's appeal upholding the First-tier Tribunal's (FTT) decision to disallow relief for losses incurred in relation to a football academy ran by the agent. The UT also agreed with the FTT that HMRC had issued a valid discovery assessment.

Read more
Publication

Brexit – trade and customs arrangements

08 June 2018

In this Brexit Bulletin, we discuss trade and customs arrangements; what has been achieved in the last 6 months and the next steps moving forward.

Read more
Blog

ESMA formally adopts new measures to restrict the sale of binary options and CFDs

Published on 08 June 2018. By Lucy Kerr, Senior Associate and Charlotte Thompson, Associate

On 1 June 2018, the European Securities and Markets Authority (ESMA) formally adopted new measures to prohibit the sale of binary options and to place restrictions on the provision of contracts for difference (CFDs) to retail investors. The measures will apply to binary options from 2 July 2018 and CFDs from 1 August 2018.

Read more
Blog

EFAMA publishes revised Stewardship Code

Published on 08 June 2018. By Anthony Shatz, Partner and Katie Fry-Paul, Trainee Solicitor

On 31 May 2018, the European Fund and Asset Management Association (EFAMA) published its Stewardship Code, setting out best practice principles for asset managers (the Code).

Read more