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NEC3 Engineering and Construction Contract "Guidance Notes": more important than you realise for interpreting the ECC

18 January 2013

Certain terms of the NEC3 Engineering and Construction Contract ('ECC') are open to interpretation, and the recent case of E-Nik Ltd v Department for Communities & Local Government [2012] EWHC 3027 (Comm) has cast into doubt whether even something as routine as VAT is crystal-clear under the ECC.

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Victory for the taxpayers in the Charlton case as the UT confirms that HMRC's discovery assessments were unlawful

Published on 18 January 2013. By Adam Craggs, Partner

The eagerly awaited decision of the Upper Tribunal ('UT') in HMRC v Charlton, Corfield & another [2012] UK FTT 770, has now been delivered.

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The dangers of being helpful with evidence…

Published on 18 January 2013. By Alexandra Anderson, Partner

Developers' fraud proceedings against Chartered Surveyors struck out as "unjust harassment"

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Enforcing Insolvency Orders in England & Wales following Rubin v Eurofinance

17 January 2013

The UK Supreme Court judgment in the conjoined cases of Rubin and another v Eurofinance SA and others and New Cap Reinsurance Corporation (in Liquidation) and another v AE Grant and others [2012] UKSC 46, which provides vital clarification on the effect of foreign insolvency judgments on the UK courts.

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FSA market study into insurance add-ons 'shines a light' on competition

15 January 2013

The FSA has recently announced details of a market study into general insurance add-on products in a bid to 'shine a light' on how competition operates within the 'relevant markets' for such products.

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Development incentives – but at what cost?

14 January 2013

In light of what is starting to appear to be a wholehearted failure to persuade local communities to meet requisite housing targets, Nick Boles last week proposed self-proclaimed "bungs" to local communities.

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FOS: Pit stop on the road to court?

10 January 2013

As I reported in December, following the case of Clark v In Focus Asset Management and Tax Solutions, a complainant may now accept a maximum monetary award from FOS and then bring a civil claim through the courts to sue for the balance of their loss.

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Injunctive relief in support of foreign proceedings: don't fall at the first hurdle

Published on 09 January 2013. By Dan Wyatt, Senior Associate

Following RPC Commercial Litigation Blog post "Granting interim relief in support of foreign proceedings: the expediency test revisited",...

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Fact stranger than fiction - taxpayer succeeds in challenging finding of fact before the Upper Tribunal

Published on 09 January 2013. By Adam Craggs, Partner

The Upper Tribunal (Arnold J) has allowed the taxpayer's appeal in Joseph Okolo v HMRC [2012] UKUT 416 (TCC).

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Blog

Legal Ombudsman scheme rules revision

09 January 2013

The Legal Ombudsman is about to make significant changes to its role, widening its current powers and coming into line with the role of the Financial Ombudsman.

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Blog

Breach of trust: the new contributory negligence avoidance scheme for lenders

Published on 04 January 2013. By Sally Lord, Senior Associate

In the current climate, the majority of claims we are instructed to defend solicitors against, are being brought by lenders, in the conveying context.

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Blog

Non-Party Costs Order against Solicitors acting on CFAs

Published on 03 January 2013. By Sally Lord, Senior Associate

In the recent case of Tinseltime Limited, the Defendants made an application for a non-party costs order against the Claimant's solicitor.

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Blog

When a financial adviser will be liable for the full extent of a client's losses

Published on 03 January 2013. By Ben Gold, Legal Director

For banks, investment advisers, and their professional indemnity insurers, the Court of Appeal ruling in Rubenstein v HSBC

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Bump-up claims: the next wave of US shareholder litigation against US-listed Chinese companies?

03 January 2013

A growing number of US-listed Chinese companies have had enough of being sued by their American shareholders.

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Blog

LIBOR Update

Published on 03 January 2013. By Mike Allan, Of Counsel

On 27 June, it was revealed that Barclays had agreed to pay fines totalling £290 million ...

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The Cost of Regulation in the Legal Profession

Published on 02 January 2013. By Tom Lloyd, Senior Associate

The Legal Services Board ("LSB") was created by the Legal Services Act 2007 and became fully operational on 1 January 2010.

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The need for checks and balances

21 December 2012

A recent article in the Daily Telegraph Newspaper "How one family were brought to their knees by the Taxman" by Alasdair Palmer

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Blog

Green light for TNT's judicial review

21 December 2012

Unperturbed by the High Court's initial dismissal of their attempt to judicially review HMRC's VAT exemption for postal access services provided by Royal Mail

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Blog

Suing for the balance – High Court tips the scales the other way

20 December 2012

In a shocking about-turn, the High Court yesterday handed down judgment holding that a FOS complainant may accept a maximum monetary award and then bring a civil claim in court to claim for the balance.

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Blog

Will Planning Performance perform?

13 December 2012

On 22 November 2012, the Department for Communities and Local Government (DCLG) published a consultation entitled 'Planning performance and the planning guarantee' setting out, amongst other things, how the Growth and Infrastructure Bill's proposals to enable planning applications to be made directly to the Planning Inspectorate (PINS) would operate.

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Blog

Did the Australian radio hosts breach their industry code?

11 December 2012

Will the Australian Communications and Media Authority (ACMA) take tough action not only in respect of the broadcast without permission of the secretly recorded telephone call, but also for breaching the Duchess of Cambridge’s privacy?

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RDR – from commission bias to service bias?

10 December 2012

This morning’s research from Which?, that reveals continuing pressure within the big banks to sell, lays bare one of the fundamental shortcomings of RDR:

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FOS six-month time limit upheld by High Court

10 December 2012

The High Court confirmed on Wednesday that a decision of the FOS that a complaint against a bank was outside the six-month time limit for bringing a complaint could not be impugned as irrational or unlawful.

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Blog

Watch the Regulatory panel session at the Xchanging Conference

10 December 2012

The Xchanging London Market Conference 2012, one of the London insurance market’s biggest annual events, will be taking place all day on Tuesday 6 November.

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The FSA’s ‘Journey to the FCA’ embeds competition in the FCA’s regulatory approach

10 December 2012

Following the June 2011 FSA publication “The Financial Conduct Authority: Approach to Regulation“, which placed the promotion of effective competition at the centre of the new FCA’s remit (discussed here), the FSA has now published ‘Journey to the FCA‘, which provides further detail on what that will mean in practice.

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Blog

Cosy chats out, prosecutions in

10 December 2012

We always suspected that the arrival of David Green at the SFO in April would herald a new era at the beleaguered agency.

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Blog

Rangers 2 – 1 HMRC: Victory for the taxpayer in the Rangers EBT case

Published on 10 December 2012. By Adam Craggs, Partner

The long awaited decision of the First-tier Tribunal (‘FTT’) in the Rangers EBT case has now been delivered.1

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Tax avoidance scheme succeeds at the Upper Tribunal

Published on 10 December 2012. By Adam Craggs, Partner

The eagerly awaited decision of the Upper Tribunal (‘UT’) in the case of UBS AG and DB Group Services (UK) Limited v HMRC [2012] UKUT 320 (TCC) has now been released.

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Blog

Leveson's vision of a regulated press

10 December 2012

The question of what changes result is essentially a political matter.

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Blog

Mea culpa?

06 December 2012

In an interesting development that should be welcomed by company directors in particular, the First-tier Tribunal held in O'Rorke v HMRC [2011] UKFTT 839 that a subjective test of neglect applies...

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The FSA shifts its focus to individuals

06 December 2012

As part of its response to the Financial Crisis, the FSA is determined to pursue directors and senior managers and hold them to account for their company's failings.

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Blog

Interest Rate Hedging Products Mis-selling

Published on 06 December 2012. By James Wickes, Partner

On Friday 29 June 2012, the FSA published its initial report on the mis-selling of Interest Rate Hedging Products ("IRHP") to SME businesses, following a two month investigation.

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Blog

Leaving customers without signal: the task of re-building the Telecoms Code

05 December 2012

Now almost 30 years old, the Electronic Communications Code (the 'Code'), falls far short of representing the needs of a swiftly developing communications network.

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Blog

Whose claim is it anyway?

05 December 2012

COURT HAS WIDE DISCRETION WHEN ADDING, REMOVING AND SUBSTITUTING PARTIES

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Blog

No Cherry Picking documents by claimants once privilege has been waived

Published on 05 December 2012. By Sally Lord, Senior Associate

In cases where solicitors are sued by their clients, a common issue to arise is the extent to which the privilege attaching to the solicitor's papers is waived as a result of the Claimant's allegations.

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Blog

Insurance broker commissions in the headlines in Hong Kong

Published on 05 December 2012.

Insurance broker commissions in Hong Kong are attracting more attention in Hong Kong than, perhaps, the market would like.

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Blog

Granting interim relief in support of foreign proceedings: the expediency test revisited

Published on 03 December 2012. By Dan Wyatt, Senior Associate

Will the English courts grant claimants a worldwide freezing order ("WFO") or other interim relief in support of foreign proceedings, even if a defendant has no assets in the jurisdiction?

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Blog

Unmeritorious privacy claim dismissed as attempted extortion.

Published on 28 November 2012.

A privacy claim brought by an ex-business associate of Lord Sebastian Coe in relation to an Evening Standard article which published leaked business emails was dismissed on Tuesday by the High Court.

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Blog

H&M: Brave New World?

27 November 2012

We have all been involved in lease negotiations where there are differences of opinion as to what is or is not institutionally acceptable.

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Blog

Leo's "name and shame": The right approach?

Published on 27 November 2012. By Sally Lord, Senior Associate

The Legal Ombudsman (LEO) was established by the Office for Legal Complaints under the Legal Services Act 2007 to try and simplify the system and make sure consumers have access to an independent expert to resolve complaints.

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Blog

Latest climb down – HMRC are not to be on the GAAR Panel

Published on 23 November 2012. By Adam Craggs, Partner

On 7 November 2012, HM Treasury announced that HMRC will not be represented on the General Anti-Abuse Rule (‘GAAR’) Advisory Panel (‘the Panel’).

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Blog

Duties of a Project Manager

16 November 2012

The recent judgment of HHJ Keyser QC in the TCC in The Trustees of Ampleforth Abbey Trust v Turner & Townsend Project Management Ltd [2012] EWHC 2137 (TCC) provides helpful guidance on the duties of a project manager ...

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Blog

Delay claims under NEC3

16 November 2012

In order to prove a delay claim under NEC3, a contractor must follow a two step-process to show that (i) a compensation event has occurred; and (ii) that this event caused a delay to the completion of the project.

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Blog

End of the line for Village Greens?

14 November 2012

Nothing can be more frustrating for a developer to see its scheme delayed or worse still derailed by an application for the registration of land as a town or village green ("TVG").

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Blog

The Upper Tribunal dismisses HMRC’s appeal in SDLT sub-sale mitigation case

Published on 14 November 2012. By Adam Craggs, Partner

The Upper Tribunal (Henderson J) has dismissed HMRC’s appeal in HMRC v DV3 RS Limited Partnership [2012] UKUT 399 (TCC), a stamp duty land tax (‘SDLT’) mitigation case involving a sub-sale to a partnership.

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Blog

Guardian Care Homes v Barclays Bank PLC – LIBOR manipulation: update

09 November 2012

SERIOUSLY ARGUABLE CASE ON LIBOR-FIXING SURVIVES INTERLOCTUTORY STAGE

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Taxpayer wins on purposive interpretation

09 November 2012

In recent years, it is usually HMRC pressing the courts to identify the purpose of the legislation and to reject a narrow interpretation of the legislation.

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Blog

Illegality – it's a question of proportionality

07 November 2012

The recent case of ParkingEye v Somerfield Stores Limited saw the Court of Appeal grapple with the impact of illegality in contracts.

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Blog

The FSA wants further enforcement powers – take note

Published on 06 November 2012. By Ben Gold, Legal Director

In submissions to the Parliamentary Commission on Banking Standards (published today), the FSA has made a request for wider enforcement powers, which directors and officers and employees of regulated entities, and their insurers, should take notice of.

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Blog

Court strikes out HMRC’s claim in alleged VAT fraud

Published on 02 November 2012. By Adam Craggs, Partner

In the recent decision of the High Court (Warren J) in the case of Revenue and Customs Comrs v Sunico A/S and ors [2012] All ER (D) 172, which involved a claim brought by HMRC alleging conspiracy to deprive HMRC of VAT through missing trader fraud, the Court ruled that the defendants were entitled to summary judgment and struck out HMRC’s claim.

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