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Blog

Retailers: beware the ban on gender stereotyping

Published on 19 June 2019. By Oliver Bray, Partner and Victoria Noto, Associate

The Committee of Advertising Practice (CAP) has introduced a new rule, accompanied by Guidance, to combat negative gender stereotyping in ads. The test now (or rather from 14 June 2019 when the new rule comes into force) is whether the ad is "likely to cause harm" – a far lower threshold than the previous test of "widespread or serious offence".

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Blog

Derry - HMRC challenge to share loss relief claim flawed

Published on 18 June 2019. By Constantine Christofi, Associate

In R (on the application of Derry) v HMRC [2019] UKSC 19, the Supreme Court has dismissed HMRC's appeal and confirmed that the taxpayer was entitled to claim share loss relief in the year in which the loss was incurred, rather than the following year.

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Blog

Government Consultation on Adding Folic Acid to Flour

Published on 18 June 2019. By Genevieve Isherwood, Associate

Last week the government began a consultation on whether to introduce mandatory fortification of flour with folic acid to help reduce neural tube defects in foetuses.

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Press and Media

Football and music disputes continue to dominate UK High Court

17 June 2019

Football and music bodies continue to be the most active users of the UK High Court, as they crack down on businesses breaching copyright law, shows new research from RPC, the City-headquartered law firm.

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Blog

National Car Parks - Are overpayments consideration for VAT purposes?

Published on 14 June 2019. By Nicole Kostic, Senior Associate

In National Car Parks Ltd v HMRC [2019] EWCA Civ 854, the Court of Appeal has confirmed that excess amounts paid by customers at pay and display car parks were consideration for VAT purposes.

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Blog

Court of Appeal upholds decision on importance of industry standard documents in conflicting jurisdiction clauses

Published on 13 June 2019. By Andy McGregor, Head of Civil Fraud and Steven Rajavinothan, Associate

The Court of Appeal upheld the decision of the High Court[1], highlighting the risk that the English and Italian Courts may reach different decisions on the underlying factual background of related disputes even where the disputes could be said to fall under different agreements [2]. Therefore, parties need to appreciate that the English Court will put the certainty of industry standard documentation (such as ISDA Master Agreements) first such that it is dangerous to have different jurisdiction and/or governing law clauses in related agreements.

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Blog

FCA and PRA jointly fine bank for repeated outsourcing failings

Published on 12 June 2019. By Ashley Daniells, Associate

R. Raphael & Sons PLC (Raphaels), one of the UK's oldest lenders, has been criticised and fined jointly by the FCA and PRA after it was found that the bank had failed to manage its outsourcing arrangements properly.

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Blog

National Security and Investment – the EU's response

Published on 07 June 2019. By Tim Anderson, Partner and Neil Brown, Partner

National security concerns regarding Huawei continue to make headlines around the world, against the backdrop of an ongoing US / Chinese trade war. This blog looks at new EU rules on foreign investments which raise security or public order concerns.

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Press and Media

RPC digital marketing executive breaks world powerlifting record

07 June 2019

Moya Williams – a digital expert in law firm RPC's Brand, Marketing & Sales team – broke the world record for the deadlift* at the recent All England Powerlifting Championship, held in Northampton.

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Blog

Mergers and Acquisitions Update June 2019

Published on 06 June 2019. By Nigel Collins, Partner, Head of Japan Desk

小売分野の取引で業界をけん引する当法律事務所は、変化と競争の激しいこの分野の事業に影響を及ぼす主な法改正や政策変更について、総合的な手引きをまとめている。以下は、当事務所の発行する「リテール·コンパス2019年夏号」 に掲載されたさまざまな話題の概要だ。詳細については、https://www.rpc.co.uk/ perspectives/retail-therapy/retail-compass-summer-edition-2019を参照されたい。

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Publication

Spotlight on private wealth - June 2019

06 June 2019

Our quarterly update is designed to keep you up to speed with developments in disputes, and how you can avoid them, in the private client world.

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Press and Media

Royal accolade for Link, the cross industry LGBT+ network

05 June 2019

Link, the LGBT+ network for the insurance industry, which launched in 2013, has received the Queen’s Award for Voluntary Service, the equivalent of an MBE and the highest accolade given to volunteer groups in the UK.

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Publication

Tax update - June 2019

05 June 2019

In this month’s update we report on HMRC’s guidance in relation to off-payroll working in the public sector and the intermediaries legislation (so-called IR35), the extension of late payment and repayment interest to penalties levied under the DOTAS, promoters, and enablers of tax avoidance, regimes; and HMRC’s guidance on the economic interest requirement for shareholders who wish to claim entrepreneurs’ relief.

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Blog

Tooth – Court of Appeal confirms discovery assessment was invalid

Published on 05 June 2019. By Heather Rimmer, Associate

In HMRC v Tooth [2019] EWCA Civ 826, the Court of Appeal has held that a discovery assessment was invalid, but the taxpayer's inaccuracy in his return was deliberate.

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Blog

Lost chances à la Moda

Published on 04 June 2019. By Graham Reid, Legal Director, Professional Regulation and Nick Bird, Partner

Lost chance case-law has come a long way since the ground-breaking decision in Allied Maples. One of its more interesting offshoots is the case of Moda International Brands Ltd v Gateley LLP & Anor. Moda is required reading for any firm of solicitors who wants to defend a lost chance claim arising from its transactional work for a claimant.

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Blog

How the “30 days period” to pay a claim in Latin America works in practice

04 June 2019

Everyone dealing with Latin American claims will become familiar with the short deadlines imposed in these jurisdictions for paying a claim. However, how those deadlines are applied in practice can be a complex matter to work out.

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Press and Media

RPC secures highly-regarded commercial disputes Partner in Hong Kong

01 June 2019

Charles Allen, former Head of Commercial Litigation and International Arbitration at Orrick, Herrington & Sutcliffe in Hong Kong, joins the team at RPC

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Press and Media

RPC Premier Law secures disputes team from Clyde & Co Clasis

01 June 2019

The team is led by Partner Gerald Yee who joins RPC's Singapore office on 1 June.

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Publication

Kidsons and Kajima reviewed

31 May 2019

The Court of Appeal considers the notification of a “hornet’s nest” in Euro Pools Plc v Royal Sun Alliance Plc

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Blog

Economic duress: when is a threat not an (illegitimate) threat?

Published on 31 May 2019. By Jonathan Cary, Partner and Suzan Kurdi, Senior Associate

In what circumstances can a threat not to enter into a contract amount to economic duress? Broadly speaking, when pressure is exerted "in bad faith", according to the Court of Appeal in Times Travel (UK) Limited v Pakistan International Airlines Corporation

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Publication

Product liability update May 2019

31 May 2019

A round-up of some of the recent stories making the news, from consultation on food labelling to changes to the product liability and safety legislation in the event of a "no deal" Brexit.

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Publication

Corporate tax update May 2019

30 May 2019

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

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Blog

Hannover - SDLT avoidance and corporate property deals – the importance of timing!

Published on 30 May 2019. By Ben Roberts, Senior Associate

In Hannover v HMRC [2019] UKFTT 0262 (TC), the First-tier Tribunal (FTT) has held that the stamp duty land tax (SDLT) anti-avoidance rule in section 75A, Finance Act 2003, applied to a series of transactions that included the sale of units in a Guernsey property unit trust (GPUT), even though there was no tax avoidance motive and each transaction was 'appropriately' taxed.

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Publication

VAT update May 2019

30 May 2019

In this month’s update we report on (1) HMRC guidance on the correct treatment for the deduction of import VAT by non-owners of goods; (2) Regulations which introduce a VAT reverse charge on specified construction services; and (3) refunds of VAT in the UK for non-EU businesses.

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Blog

Looking at the success of the UK's war on plastic

Published on 29 May 2019. By Matthew Plampton, Trainee Solicitor and Simon Edwards, Partner

Savvy brands will be working to realise the potential of reducing plastic consumption; not just from a sustainability perspective but also from a sales and branding perspective. Not only could it help to save the penguins, but also to boost sales.

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Press and Media

Average ICO fine jumps 14% in a year to £143,000 in the wake of GDPR

28 May 2019

The average fine levied by the Information Commissioner’s Office has risen 14% in the year since the introduction of GDPR, rising from £125,000 in 2017/18 to £143,000 in 2018/19*, says City-headquartered law firm RPC.

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Publication

Customs and excise quarterly update: May 2019

28 May 2019

In this update we report on (1) changes to customs authorisations following a no-deal Brexit; (2) making declarations using traditional simplified procedures; and (3) the Pubs Code Adjudicator’s guidance on accounting for duty paid on alcohol and volumes of unsaleable draught products.

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Blog

Q Ltd – interim injunction continued pending appeal

Published on 23 May 2019. By Michelle Sloane, Senior Associate

In Q Ltd v HMRC [2019] EWHC 712 (QB), in considering the balance of risk, the High Court continued an interim injunction pending the outcome of the taxpayer's appeal to the First-tier Tribunal (FTT).

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Video

Disclosure Pilot Scheme: Technology

Published on 22 May 2019. By Dan Wyatt, Senior Associate and Matthew Evans, Senior Associate

How does the Disclosure Pilot encourage the use of technology?

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Blog

Stamp duty land tax (SDLT) avoidance and corporate property deals – the importance of timing!

Published on 21 May 2019. By Ben Roberts, Senior Associate

The First-Tier Tribunal has, in a recent decision, caused something of a stir for clients and advisors familiar with the well-trodden (and, usually, tax-efficient) use of offshore unit trusts to hold UK property.

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Blog

What’s gone wrong with putting things right?

Published on 21 May 2019. By Graham Reid, Legal Director, Professional Regulation and Nick Bird, Partner

Solicitors are becoming concerned about their ability to put things right when they make mistakes. We do not consider that much has changed in this area. It is as important as it has always been for a solicitor to realise if he or she has made a mistake and to think carefully about how to remedy it. This is not an easy task. We hope this article will assist in guiding solicitors and their insurers through this complex area.

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Blog

Financial Reporting Council considers the test for "misconduct"

Published on 20 May 2019. By Robert Morris, Partner and Matthew Watson, Associate

A recent Financial Reporting Council (FRC) Tribunal decision provides some welcomed clarity on the distinguishing features of misconduct and negligence for those in the accountancy profession.

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Press and Media

FCA investigations into directors of financial services companies jump 29% in a year

20 May 2019

The number of investigations opened by the Financial Conduct Authority (FCA) into directors of financial services companies jumped 29% to 58 in 2018* (year to December 2018), up from 45 in 2017

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Press and Media

24% fall in the number of M&A deals in the retail sector last year

20 May 2019

The number of UK retail sector M&A deals has fallen by 24% in the last year, to 27 in 2018/19 (year to March 31 2019) from 37 the year before.

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Blog

HMRC's unreasonable conduct leads to costs award against it

Published on 20 May 2019. By Michelle Sloane, Senior Associate

In E v HMRC [2018] UKFTT 771 (TC), the First-tier Tribunal (FTT) has found that HMRC acted unreasonably in not withdrawing an information notice earlier than it did and awarded the taxpayer his costs.

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Press and Media

65 hacking prosecutions last year, up from 47 – but still too small a percentage of reported cybercrimes

16 May 2019

Over 17,900 incidences of computer hacking reported in the UK in 2018. However, despite the rise last year, the number of prosecutions still represents less than 1% of reported cybercrimes in the UK.

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Press and Media

City law firm RPC advises NYSE-listed Allison Transmission on its acquisition of an electric vehicle technology specialist, Vantage Power

15 May 2019

This transaction continues our strong record of advising on significant tech deals

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Blog

Novel approach to measuring damages resulting from a breach of warranty

Published on 15 May 2019. By Geraldine Elliott, Partner and Emily Rome, Associate

The accepted approach of diminution in the value of the target company has been unsuccessfully challenged in Oversea-Chinese Banking Corporation Limited v ING Bank NV ([2019] EWHC 676 (Comm)).

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Video

Disclosure Pilot Scheme: A balancing act

13 May 2019

Disclosure has always involved a balancing act between all parties involved, to progress cases in an efficient and cost effective manner, but the Disclosure Pilot Scheme seeks to change where that balance lies. Partners Parham Kouchikali and Davina Given discuss in more detail.

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Blog

Atherton – discovery assessment not stale and taxpayer was careless

Published on 10 May 2019. By Adam Craggs, Partner

In Richard Atherton v HMRC [2019] UKUT 0041 (TCC) the Upper Tribunal (UT) has held that a discovery had not become stale by the time an assessment was issued under section 20, Taxes Management Act 1970 (TMA) and that the taxpayer had been careless in making an inadequate 'white space' disclosure in his self-assessment return.

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Blog

Ang(er) over jurisdiction challenge: High Court seeks to clarify whether speculative investment by a private individual is a business or consumer activity

Published on 10 May 2019. By Simon Hart, Partner and Harriet Evans, Associate

Failed jurisdiction challenge against a private individual making speculative currency transactions on the basis that she could be considered a consumer under the Recast Brussels Regulation (Romana Ang v Reliantco Investments Limited [2019] EWHC 879 (Comm))

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Blog

No exceptions to exclusionary rule: Court of Appeal confirms established principle

Published on 10 May 2019. By Geraldine Elliott, Partner and Matthew Evans, Senior Associate

While evidence of pre-contractual negotiations can be adduced to demonstrate how a transaction came about or what its commercial aims were, it cannot be relied on to aid the interpretation of the contractual provisions themselves. Merthyr (South Wales) Ltd v Merthyr Tydfil County Borough Council ) [2019] EWCA Civ 526.

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Blog

"Goodwill Hunting": Latest on Cybersquatting

Published on 09 May 2019. By Ben Mark, Partner and Sophie Tuson, Associate

In a recent Court of Appeal decision, it has been held that cybersquatting (ie the practice of registering well-known brand names as internet domains to later resell them at profit) does not in and of itself amount to passing off. A claimant is still required to demonstrate relevant goodwill in the name or mark relied upon. It follows that an unused mark (which, by its very nature, lacks sufficient goodwill) is incapable of supporting an action for passing off based on cybersquatting.

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Publication

Financial litigation roundup Spring/Summer 2019

08 May 2019

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.

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Video

Disclosure Pilot Scheme: Cooperation and culture

Published on 07 May 2019. By Davina Given, Partner and Parham Kouchikali, Partner

Partners Parham Kouchikali and Davina Given discuss the Disclosure Pilot Scheme and the change in cooperation and culture needed for the pilot to be successful for all parties involved.

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Blog

Mergers and Acquisitions update May 2019

Published on 06 May 2019. By Nigel Collins, Partner, Head of Japan Desk

ここ数週間、日系、非日系を問わず顧客の新たなM&A(企業の合併·買収)取引が次々と開始されたり、交渉が進められている。投資銀行の知人たちからも、 M&A取引は活発と聞いている。

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Blog

The High Court removes its cap for litigation funders

Published on 03 May 2019. By Davina Given, Partner and Chris Ross, Partner and Lambros Kilaniotis, Partner

The High Court has declined to cap a litigation funder's liability for adverse costs at the amount of funding provided. It confirmed that the so-called Arkin cap is an approach to be considered, not a rule to be followed (Davey v Money [2019] EWHC 997 (Ch)).

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Press and Media

RPC makes up six new Partners in 2019 round

01 May 2019

RPC welcomes Charles Buckworth, Rachel Healey, Ben Mark, Peter Sugden, Robert Waterson and Alan Williams to the Partnership following completion of its annual promotions process.

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Publication

General liability newsletter April 2019

Published on 30 April 2019. 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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Publication

Tax update - May 2019

30 April 2019

In this month’s update we report on HMRC’s consultation on private residence relief, HMRC’s revised guidance on agreeing the value of shares with HMRC Shares and Assets Valuation when operating an EMI or SIP and HMRC’s guidance on calculating tax and NICs due on the loan charge.

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