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Blog

Excuses, excuses – Tribunal considers 'reasonable excuse' and allows taxpayer appeal

Published on 25 June 2015. By Robert Waterson, Partner

In Barking Brickwork Contractors Limited v HMRC[1], the First-tier Tribunal ("FTT") decided that a taxpayer had a reasonable excuse for late filing and set aside the penalties which had been charged by HMRC pursuant to Schedule 55, Finance Act 2009.

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Blog

Sanctioned offers and old-style Calderbank offers

Published on 25 June 2015. By Antony Sassi, Managing Partner, Asia

Following the introduction of formal sanctioned payments and sanctioned offers pursuant to the civil justice reforms adopted in April 2009, it has not been entirely clear to what extent pre-trial Calderbank offers (without prejudice save as to costs) still provide costs protection for an offeror.

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Blog

(MxA)x(O/T)=E&S: a formula for successful in house lawyers

24 June 2015

E=MC2 is one of the most famous equations in history. WikiHow helpfully explains that the formula describes how Mass can be turned into Energy, and vice versa.

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Blog

Hong Kong courts clarify personal data concerns in civil litigation

Published on 23 June 2015.

In a series of cases in Hong Kong in the last year or so, the courts have brought some welcome clarification to the vexed issue of the interaction between disclosure of relevant documents in civil disputes and balancing competing confidentiality and personal data concerns arising out of the contents of such documents.

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Press and Media

Disputes over intellectual property heard by ECJ jump 60% in a year

22 June 2015

An increased determination by businesses to protect their intellectual property (IP) assets has led to a sharp rise in the number of IP cases being heard by the European Court of Justice (ECJ) in the last year says City-headquartered law firm RPC.

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Press and Media

Government drive for ‘Pensions Freedom’ leaving providers stuck between a rock and a hard place

22 June 2015

George Osborne’s announcement of an investigation into the barriers preventing consumers from taking advantage of the new ‘pensions freedom’ regime may leave providers struggling to balance the Treasury’s drive for flexibility with the Financial Conduct Authority's (FCA’s) prioritisation of consumer protection.

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Blog

UK goodwill still reigns Supreme

Published on 22 June 2015. By David Cran, Partner and Ben Mark, Partner

The question to the Supreme Court was whether a claimant in a passing off action needs to have actual customers in the UK or whether it is sufficient to demonstrate that it has a reputation in the UK and internationally.

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Video

Legal Leaders: knowing and identifying where you can make a strategic difference

18 June 2015

Legal Leaders General Counsel Forum reviews the evolving role of the GC as more than just the Manager of a legal function.

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Blog

Upper Tribunal prevents HMRC from reneging on a settlement agreement – Southern Cross Employment Limited

Published on 18 June 2015. By Nicole Kostic, Senior Associate

In our blog of 27 February 2014, we commented on the decision of the First-tier Tribunal ("FTT") in Southern Cross Employment Agency Limited v HMRC[1].

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Publication

Play nicely, children

17 June 2015

Litigation is, by its very nature, an adversarial process. But as the court has made clear in the case of Simon Gotch & Susan Linda Gotch v Enelco Limited1, litigants should also co-operate, to ensure the swift and cost-effective resolution of their disputes.

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Blog

Pushing the (tonnage) limits

17 June 2015

This update highlights two recent changes in tonnage limits – one international, the other in Hong Kong.

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Blog

Forfeiture ... that's a relief

17 June 2015

A landlord's right to forfeit for breach of covenant by the tenant is a useful remedy commonly found in leases.

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Blog

Out with the new, in with the old?

Published on 16 June 2015. By Rebecca Rose, Associate

'The best moments in reading are when you come across something – a thought, a feeling, a way of looking at things – that you'd thought special, particular to you. And here it is, set down by someone else, a person you've never met, maybe even someone long dead. And it's as if a hand has come out, and taken yours.' Alan Bennett, The History Boys

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Blog

The Queen's Speech – what does it mean for GCs?

16 June 2015

“So how is the Queen’s Speech going to affect my one, three and five year business plans?” your CEO asks you, the GC, next time you meet.

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Blog

Misselling liabilities under portfolio transfers

16 June 2015

In 2006, a transferor and transferee entered into a portfolio transfer under Part VII of FSMA in respect of all of the transferor's general insurance business.

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Press and Media

HMRC pay to informants hits record high

15 June 2015

Payments made by HMRC to informants have hit a record high in the past year*, reaching £605,000, up from £402,000 in the previous year, according to City-headquartered law firm, RPC.

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Blog

Invalidity of buyer's notice sinks warranty claim

Published on 15 June 2015. By Tim Brown, Partner

In Ipsos SA v Dentos Aegis Network Limited, the Defendants obtained judgment in the High Court against the Claimants in respect of their claim for breach of warranty for failure to comply with contractual notification requirements set out in a share purchase agreement.

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Publication

Wyscout Forum London 2013 - Image is everything

12 June 2015

What are image rights?

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Publication

Virtual roundtable with Corporate Livewire: Sport Law 2015

12 June 2015

In our Sports Law Roundtable we spoke with four experts from around the world to discuss recent regulatory changes and interesting developments across their field of work.

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Blog

A sting in the tail: ACAS Early Conciliation requirements take their toll on unwary Claimants

Published on 11 June 2015. By Claire Revell, Senior Associate

The ACAS Early Conciliation Scheme came into force in April 2014 and has been lauded for its part in the significant reduction in Employment Tribunal claims in the last year.

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Blog

Tribunal confirms tax relief for expenditure incurred on R&D

Published on 10 June 2015. By Adam Craggs, Partner

In Pyreos Ltd v HMRC[1], the taxpayer has successfully appealed HMRC's decision to disallow tax relief for expenditure incurred on research and development ("R&D").

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Blog

One-stop adjudication – the rational approach to dispute resolution

Published on 10 June 2015. By Simon Hart, Partner

The Commercial Court has found[1] that an arbitration clause in a consultancy services agreement was superseded by a dispute resolution clause in a later settlement agreement;...

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Blog

MGN appeals against hacking awards in Gulati case

Published on 10 June 2015.

MGN today sought permission to appeal against the very large awards of damages made by Mr Justice Mann in the eight test claims in the hacking litigation arising out of voicemail interception at Mirror Group Newspapers.

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Blog

Private Equity Acquisitions - Asset Stripping Rules

05 June 2015

It is almost a year since the Alternative Investment Fund Managers Directive (AIFMD) became fully effective in the UK.

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Publication

Tax update

03 June 2015

Types of financial insitutitons and automatic exchange of information

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Publication

Getting to Level 2

03 June 2015

What insurers should look out for in BIM project management

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Blog

Defendants receive custodial sentences for contempt of court in VAT case

03 June 2015

In the recent case of HMRC v Munir & Others[1], HMRC successfully applied to the Court for committal of three company officers for contempt of court where an order appointing a provisional liquidator was knowingly breached.

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Blog

Two jurisdictions for the price of one? The English Court of Appeal provides guidance on conflicting jurisdiction clauses in related contracts

Published on 03 June 2015. By Davina Given, Partner

In Trust Risk Group SpA v AmTrust Europe Limited[1] the Court of Appeal has rowed back from the presumption that parties who have agreed differing jurisdiction arrangements for their disputes intended their disputes to be governed by one regime.

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Publication

Getting to Level 2

03 June 2015

What insurers should look out for in BIM project management

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Press and Media

RPC takes lead role on RFIB sale to Calera

02 June 2015

City-headquartered law firm RPC has taken a lead role acting for international Lloyd's insurance and reinsurance broker RFIB Holdings Limited (RFIB) on its sale to US-based private investment firm Calera Capital.

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Publication

Flood Re: the impact of the scheme on surveyors and valuers

02 June 2015

The catastrophic impact that flooding can have on property owners has been seen all over the news for the past decade. In particular, 2012 saw some of the wettest weather for a century and left thousands of households struggling to find insurance cover for their properties.

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Publication

Flood Re and the impact on surveyors and valuers

02 June 2015

The catastrophic impact that flooding can have on property owners has been seen all over the news for the past decade. In particular, 2012 saw some of the wettest weather for a century and left thousands of households struggling to find insurance cover for their properties.

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Blog

Can concessions heal the high street?

Published on 02 June 2015. By Henry Priestley, Senior Associate

Typically, concessions are used by retailers to incorporate third party brands into their retail space and broaden the range of products on offer to their target consumers.

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Blog

Good news from Geneva for Geographical Indications

Published on 29 May 2015. By Paul Joseph, Partner

A Diplomatic Conference held in Geneva in May 2015 has resulted in a new act being adopted which will revise the Lisbon System and provide additional protection and an international registration system for Geographical Indications.

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Blog

RPC responds to PRA's consultation paper concerning powers over auditors and actuaries

Published on 29 May 2015. By Davina Given, Partner

In a recent blog we noted that the PRA had outlined in a consultation paper its plans to introduce two significant changes for auditors and actuaries.

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Blog

Claims handling review could lead to past business reviews

29 May 2015

The FCA's report on its thematic review into claims handling in the SME market highlights shortcomings but with reassuringly little sabre rattling.

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Blog

Letting Go Of The Wheel

Published on 28 May 2015. By Emma Kislingbury, Associate

If you are someone who finds yourself regularly gripping the car steering wheel in frustration or mouthing obscenities at your fellow road users in a frenzied rage, then you may have welcomed the recent launch of the UK trials for driverless cars.

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Blog

Tribunal concludes that HMRC's information request was too vague and ambiguous

Published on 28 May 2015. By Adam Craggs, Partner

There were two matters before the First-tier Tribunal (Tax Chamber) ("FTT") in Couldwell Concrete Flooring Limited v HMRC[1].

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Blog

Is credible deterrence really working? And other questions arising from a mixed week for the FCA

28 May 2015

Even though the FCA was able to trumpet that it had imposed its highest ever fine and that it had been successful in two decisions handed down by the Upper Tribunal, things have not gone entirely the regulator's way in the past week or so.

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Publication

Beyond night and day: The importance of causation

27 May 2015

In order to succeed in a claim for professional negligence, a claimant must establish that the professional owed him a relevant duty of care, that they breached that duty and that the breach caused the loss he seeks to recover.

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Publication

VAT update

27 May 2015

Digital Single Market Strategy published by European Commission

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Blog

Meaning of information of a precise nature in market abuse clarified by ECJ

27 May 2015

Following a recent ECJ decision, the definition of 'inside information' for the purposes of the EU's market abuse regime has been widened.

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Publication

Products update

27 May 2015

News

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Publication

Beyond night and day: Importance of causation

27 May 2015

In order to succeed in a claim for professional negligence, a claimant must establish that the professional owed him a relevant duty of care, that they breached that duty and that the breach caused the loss he seeks to recover.

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Publication

Legislative changes in effect today: what IPs need to know

26 May 2015

Previously under section 165 IA 86, liquidators in a voluntary winding up would have to seek sanction of the company (in members’ voluntary liquidation) or of the court or liquidation committee (in creditors’ voluntary liquidation) in order to exercise their powers to pay debts, compromise claims etc.

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Publication

Mesothelioma recoveries

26 May 2015

Balancing the anomalies

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Publication

Financial Litigation roundup

26 May 2015

Welcome to the latest edition of our Financial Litigation roundup.

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Blog

Record FRC fine slashed on appeal

Published on 21 May 2015. By Tom Lloyd, Senior Associate

The Financial Reporting Council (FRC) has long followed the trend amongst financial regulators for increasing scrutiny of firms' financial and professional compliance.

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Blog

Appeal court considers constructive knowledge in limitation period extension claim

Published on 21 May 2015. By Geraldine Elliott, Partner

The Court of Appeal* has recently held that an individual investor was too late to bring a claim in negligence and could not take advantage of the provisions of section 14A Limitation Act 1980 as she had constructive knowledge of relevant facts ascertainable during the primary limitation period.

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Blog

Scraping the bottom of the barrel? The uncertain future of the UK energy industry after the 2015 election

20 May 2015

Before the Scottish independence referendum, Alex Salmond argued that an independent Scotland would benefit from a stronger economy off the back of its oil and gas resources.

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