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Blog

Hargreaves: Even staler!

Published on 29 April 2019. By Constantine Christofi, Associate

In Hargreaves v HMRC [2019] UKFTT 0244 (TC), the First-tier Tribunal (FTT) has again found that HMRC's discovery of an underpayment of tax had become 'stale' and accordingly the subsequent assessment issued under section 29, Taxes Management Act 1970 (TMA) was invalid.

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Blog

Government assessing business rates for warehouses

Published on 29 April 2019. By Alyson Lloyd, Senior Associate and Jani Ihalainen, Paralegal

The Financial Times recently reported that the Government has been assessing warehouse rents, in advance of the next revaluation for business rates.

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Blog

More than you bargained for: the implied duty of good faith

Published on 26 April 2019. By David Wallis, Partner and Neil Brown, Partner

The recent High Court decision in Bates v. Post Office (No. 3) confirms a general principle that if a contract is a "relational" contract then it will include an implied obligation of good faith. Previously, there had been doubt whether such a general principle exists, as historically this was not an approach recognised by the English courts.

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Blog

Derivative transactions – the obligation to report

Published on 25 April 2019. By Edward Colville, Legal Director

As the recent £34.9m fine for Goldman Sachs shows, the FCA takes the obligation to report derivative transactions seriously. How does this affect parties who trade infrequently, and what changes to the reporting requirement can we expect post-Brexit?

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Publication

Court of Appeal considers the test for dishonest assistance following Ivey

25 April 2019

In Group Seven v Notable Services LLP the Court of Appeal considered and applied the two stage test of dishonesty set out by the Supreme Court in Ivey v Genting in a claim for dishonest assistance in a breach of trust by various members of a legal disciplinary practice.

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Publication

VAT update April 2019

25 April 2019

In this month’s update we report on (1) HMRC’s updated guidance on intra-group VAT reverse charge; (2) draft regulations which will tighten the rules on when VAT adjustments may be made following a change to the price of goods and services; and (3) HMRC’s updated policy paper which provides an overview of Making Tax Digital for VAT.

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Blog

What if third parties helped to hide the golden egg?

Published on 25 April 2019. By Davina Given, Partner and Emma West, Associate

What if third parties helped to hide the golden egg?

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Blog

The fraudster is insolvent – can you add more eggs to the basket?

Published on 24 April 2019. By Davina Given, Partner and Emma West, Associate

The fraudster is insolvent – can you add more eggs to the basket?

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Blog

What to do if the golden egg hatches (or you need to trace into the fraudster's other assets)

Published on 24 April 2019. By Davina Given, Partner and Emma West, Associate

What to do if the golden egg hatches (or you need to trace into the fraudster's other assets)

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Blog

How can I find the golden egg? Part 2: ask the Easter bunny (or third parties)

Published on 23 April 2019. By Davina Given, Partner and Emma West, Associate

How can I find the golden egg? Part 2: ask the Easter bunny (or third parties)

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Blog

Egg supplier ends up with egg on its face

Published on 18 April 2019. By Davina Given, Partner

Egg supplier ends up with egg on its face

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Blog

Should fraud unravel all? The Supreme Court thinks so

Published on 18 April 2019. By Andy McGregor, Head of Civil Fraud and Karina Plain, Associate (Australian qualified)

Should fraud unravel all? The Supreme Court thinks so

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Blog

Snow Factor – Upper Tribunal determines the meaning of "financial extremity"

Published on 18 April 2019. By Michelle Sloane, Senior Associate

In Snow Factor Ltd v HMRC [2019] UKUT 77 (TCC), the Upper Tribunal (UT) has determined the meaning of the phrase "financial extremity might be reasonably expected to result from that decision of HMRC" in section 85(B), Value Added Tax Act 1994 (VATA).

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Blog

How can I find the golden egg? Part 1: ask the fraudster and accept no eggs-cuses

Published on 17 April 2019. By Davina Given, Partner and Emma West, Associate

How do I find the golden egg? Part 1: ask the fraudster and accept no eggs-cuses

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Blog

How do you stop the treasure map leading to the golden egg being destroyed?

Published on 17 April 2019. By Davina Given, Partner and Emma West, Associate

How do you stop the treasure map leading to the golden egg being destroyed?

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Blog

How do you stop the golden egg rolling away?

Published on 15 April 2019. By Davina Given, Partner and Emma West, Associate

How do you stop the golden egg rolling away?

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Blog

The greatest Easter egg hunt: asset recovery in the English courts

Published on 15 April 2019. By Davina Given, Partner and Emma West, Associate

The greatest Easter egg hunt: asset recovery in the English courts

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Blog

Macleod – insurance premiums paid not earnings from taxpayer's employment

Published on 15 April 2019. By Constantine Christofi, Associate

In Macleod and Mitchell Contractors Limited and William Mitchell v HMRC [2019] UKUT 0046 (TCC), the Upper Tribunal (UT) has held that insurance premiums paid by the company on policies taken out in the sole director's name were not earnings from employment.

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Blog

Tang - Bare trust existed notwithstanding lack of trust document

Published on 12 April 2019. By Michelle Sloane, Senior Associate

In Lily Tang v HMRC [2019] UKFTT 81, the First-tier Tribunal (FTT) held that there was a bare trust despite the absence of a trust document and that the bare trustee was not liable to notify HMRC or for tax in relation to funds she held on trust.

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Blog

Brexit delay prolongs uncertainty for insurers

Published on 12 April 2019. By Neil Brown, Partner

Yesterday's announcement of Halloween as the new deadline for Brexit will prolong uncertainty for many UK insurers.

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Publication

Is it now inevitable corporates will face new “failure to prevent economic crime” offences?

11 April 2019

Back in September 2014, the then Attorney General, Jeremy Wright QC MP announced that the Government was considering proposals to create a new corporate offence of failing to prevent economic crime. A change of corporate culture was sighted as being necessary to fully address the scale of fraud reported by the Global Economic Crime Survey.

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Blog

Royal College of Surgeons call for Robust Reporting in the Private Healthcare Sector

Published on 10 April 2019. By Natalie Drew, Senior Associate

The Royal College of Surgeons (the “RCS”) has today called for independent healthcare providers to “improve standards in the independent sector and prevent the circumstances that enabled Paterson to continue practising from happening again.”

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Snapshot

Snapshots - Spring 2019

10 April 2019

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

Fixing Fast Fashion: Parliament aims to put the brakes on retailers

Published on 10 April 2019. By Lucy Houghton, Trainee Solicitor and Jeremy Drew, Partner

'Fast fashion' has been providing inexpensive, up to date styles to the mass market for decades, keeping the consumer both on trend, and in the black. However, as society becomes increasingly aware of the environmental and social impact of the retail sector, Parliament has thrown a spotlight upon the sustainability of 'fast fashion' and the modern retailing practices which underpin it.

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Blog

Vaginal mesh: the evidence

Published on 10 April 2019. By Peter Rudd-Clarke, Legal Director

NICE guidelines inform debate over the evidence for the risks and benefits of mesh products

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Blog

Worried you'll run out of milk: what does your contract say?

Published on 09 April 2019. By Rachael Ellis, Associate and Ciara Cullen, Partner

This isn't a 'B'-word blog, don't worry. But with 'B' looming (in whatever form it may take) UK businesses are facing unprecedented uncertainty when it comes to their supply chain – talk continues of border delays, stock piling and shortages.

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Blog

Sleeping on the job

Published on 09 April 2019. By Katie Fry-Paul, Trainee Solicitor

Given an increasing interest in wellness, sleep is a hot topic for both individuals and businesses. With sleep-related productivity issues estimated as costing the UK economy up to £40 billion, this article takes a look at the impact that sleep has on businesses – as well as the opportunities that it presents.

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Snapshot

What are the requirements for demonstrating genuine use of a trademark?

08 April 2019

Supermac’s (Holdings) Ltd (Supermac’s) applied to revoke McDonald’s International Property Company Ltd’s (McDonald’s) EU trade mark registration for “BIG MAC” covering classes 29 and 30 (sandwiches etc) and class 42 (services associated with operating and franchising restaurants etc) (EUTM) on the basis that the EUTM was not put to genuine use during a continuous period of five years following the date of registration in relation to any of the registered goods and services.

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Snapshot

PulseOn v Garmin, did the High Court correctly apply the test for infringement of Registered Community Designs?

08 April 2019

PulseOn (a developer of heart rate monitor wrist watches) alleged infringement of its Registered Community Design (RCD) for those watches by one of Garmin’s sports watches, the “Forerunner 235”. PulseOn’s RCD sought to protect specific design features of the watch – in particular the shape and arrangement of three oblong LED sensors around a rectangular photo sensor.

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Snapshot

European Parliament introduces Directive on Copyright in the Digital Single Market

08 April 2019

How will the new Directive on Copyright change the legal and commercial landscape for both rights holders and content platforms?

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Snapshot

The Business Contract Terms (Assignment of Receivables) Regulations 2018

08 April 2019

How does the Business Contract Terms (Assignment of Receivables) Regulation prohibit restrictions on the assignment of receivables under commercial agreements?

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Snapshot

Service of notices

08 April 2019

What are the requirements for valid “service” of a completion notice?

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Snapshot

Contractual certainty/ implied terms

08 April 2019

Was a binding agreement reached between a vendor and an estate agent, despite the parties not having specified the circumstances in which the agreed rate of commission would fall due?

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Snapshot

Can Brexit frustrate a contract?

08 April 2019

In 2011, the European Medicines Agency (the EU body tasked with the evaluation and supervision of medicines for human and veterinary use within the EU) entered into a 25 year lease at Churchill Place, Canary Wharf, which began in October 2014.

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Snapshot

CMA tightens noose on ad disclosures

08 April 2019

How can brands and influencers ensure they comply with the (tough) approach now being adopted by the CMA?

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Snapshot

BCAP issues guidance on use of superimposed text in TV advertising

08 April 2019

What guidelines must superimposed text on TV ads comply with in order not to mislead viewers?

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Snapshot

CAP guidance on misleading “faux fur” claims in clothes and accessories

08 April 2019

How careful should retailers be that their “faux fur” products really are “faux”?

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Snapshot

CAP issues new rule and guidance on gender stereotyping

08 April 2019

How can ads avoid falling foul of the new gender stereotyping rule?

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Snapshot

Carlsberg in the clear on the inappropriate targeting of under-18s

08 April 2019

What will satisfy the ASA that an alcohol ad has not been inappropriately targeted at under-18s?

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Snapshot

Carwow ruling: RRP claims must reflect the price of products as “generally” sold

08 April 2019

What type of evidence is the ASA looking for to substantiate that an RRP is the price at which a product is “generally” sold?

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Snapshot

Compare the Market: qualifying language in ad too material to be communicated by on-screen text

08 April 2019

How prominently do you need to show qualifying language in an ad which is material to the offer in question?

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Snapshot

In-app ads for Tombola Arcade

08 April 2019

Were ads in the “I’m A Celebrity, Get Me Out Of Here” app (the app) for a tombola arcade inappropriately targeted at under-18s?

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Snapshot

Mondelez ruling: Peter Rabbit promotion not in breach of HFSS ad restrictions

08 April 2019

Should a website built for the purposes of redeeming a prize be deemed an ‘advertisement’ or simply a functional page? If that website is primarily accessible to those over 18, could it still be considered as being directed at children?

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Snapshot

Red Bull's wings clipped on health and concentration claim

08 April 2019

How did a claim that Red Bull can boost health and concentration fare with the ASA? Does the increased trend towards tighter regulation based on health grounds signal a rough ride ahead for energy drinks companies?

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Snapshot

The ASA's strategy for the next five years

08 April 2019

What is the ASA’s core strategy for the next five years? How proactive is it going to be as a regulator in the digital space?

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Snapshot

Cadbury’s Freddo advert banned for encouraging children to eat chocolate

08 April 2019

When is an HFSS ad aimed at children? And is age-gating enough? Or is it the ad’s content which really counts?

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Snapshot

House of Lords Communications Committee: “Regulating in a digital world”

08 April 2019

The Government's Digital Charter identified its key priorities, including protecting people from harmful content and behaviour, the legal liability of online platforms, and data and artificial intelligence.

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Snapshot

Secondary ticketing: CMA secures court order against Viagogo to stop engaging in unfair consumer practices

08 April 2019

What steps are the CMA taking to crack down on the secondary ticket markets?

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Snapshot

ICO guidance on contracts and liabilities between controllers and processors

08 April 2019

What are the contractual liabilities and requirements of a data processor and a data controller under the GDPR?

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Snapshot

European Data Protection Board launches consultation on the territorial scope of the GDPR

08 April 2019

When will processing by a data controller or data processor fall within the territorial remit of the GDPR?

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