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Blog

Curzon – contractor loan scheme notifiable under DOTAS but scheme administrator not a 'promoter'

Published on 04 March 2019. By Michelle Sloane, Senior Associate

In HMRC v Curzon Capital Ltd [2019] UKFTT 0063 (TC), the First-tier Tribunal (FTT) has held that a contractor loan scheme was a notifiable arrangement for the purposes of the disclosure of tax avoidance arrangements (DOTAS) regime, but that the scheme administrator was not a promoter. Accordingly, HMRC's application for an order that the arrangements were notifiable was dismissed.

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Publication

Tax update - March 2019

04 March 2019

In this month’s update we report on (1) clarification from HMRC on time limits for discovery assessments into tax returns where the loss of tax is due to avoidance; (2) HMRC’s updated guidance for settling disguised remuneration schemes; and (3) confirmation in Spotlight 48 that taxpayers who have taken out disguised remuneration loans do not need to obtain a deed of release or exclusion of the loan from the lender before HMRC will agree a settlement.

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Publication

Product liability update - February 2019

28 February 2019

A round-up of some of the recent stories making the news, from the Product Safety Marking in the event of a “no deal” Brexit to Social media and product advertising.

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Blog

Organ Donation: The New Law

Published on 28 February 2019. By Emma Kislingbury, Associate

An "opt-out" system for organ donation is expected to come into effect in England next year after passing the final parliamentary vote this week

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Publication

VAT Update - February 2019

27 February 2019

In this month’s update we report on (1) changes to the VAT IT system rules and processes if the UK leaves the EU without a deal; (2) EU exit legislation; and (3) revisions to HMRC’s Notice of Making Tax Digital for VAT.

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Blog

Who was best dressed at the Oscars?

Published on 27 February 2019. By Matthew Plampton, Trainee Solicitor

Always popular, often outrageous, and unfortunately sometimes sexist; the best and worst dressed lists have been must-have articles for publishers around award season since 1940. But does success or failure on these lists have any impact on the brand of the celebrity, or the designer?

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Publication

Spotlight on private wealth - February 2019

27 February 2019

Welcome to our new look Spotlight. Our quarterly update highlights developments in the private client world – with a focus on disputes and how to avoid them.

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Press and Media

RPC seals strategic alliance with US law firm

26 February 2019

Our insurance practice has entered into a strategic alliance with US firm, Hinshaw & Culbertson. Headquartered in Chicago Illinois, Hinshaw & Culbertson has 21 offices across the United States including in New York, Massachusetts, Florida and California and has a strong insurance sector focus.

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Press and Media

Data breaches reported by financial services firms rise 480% in a year to 145

26 February 2019

The number of data breaches reported by UK financial services firms to the Financial Conduct Authority (FCA) increased 480% in 2018, to 145 up from just 25 in 2017, shows research from RPC, the City-headquartered law firm.

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Blog

Managing more bribery risk post-Brexit

Published on 25 February 2019. By Sam Tate, Partner

We regularly hosts financial crime related round-tables exploring with interested groups including government and enforcement agencies, clients and NGOs, practical solutions and insights to the most complex and topical issues.

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Blog

Medicinal Cannabis – How far have we really come?

Published on 25 February 2019. By Natalie Drew, Senior Associate

Cannabis, for medicinal purposes, was legalised nearly four months ago in the UK, but how many patients are actually reaping the benefits, and how far have we really come?

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Blog

Jimenez - Court of Appeal confirms extra-territorial reach of information notices

Published on 25 February 2019. By Heather Rimmer, Associate

In R (oao Jimenez) v HMRC [2019] EWCA Civ 51, the Court of Appeal has held that HMRC can issue an information notice to a taxpayer under paragraph 1, Schedule 36, Finance Act 2008 (FA 2008), even if he is non-resident.

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Press and Media

Recalls of unsafe food jump 40% in a year as concerns rise over allergy deaths

25 February 2019

Recalls of unsafe food products in the UK have jumped by 40% from 145 to 203 in the last year as concerns rise over poorly-labelled foods causing allergy-related deaths, says RPC, the City-headquartered law firm.

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Publication

Customs and excise quarterly update: February 2019

22 February 2019

In this update we report on the effect of a no deal Brexit in relation to (1) customs processes and procedures; (2) binding tariff information; and (3) changes to tax procedures. We also comment on three recent cases relating to (1) obtaining an injunction when HMRC revoke Authorised Warehousekeeper status; (2) the application of retrospective inward processing authorisation periods; and (3) the seizure of vehicles.

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Blog

High Court on the Pulse with RCDs

Published on 22 February 2019. By Paul Joseph, Partner and Sophie Tuson, Associate

In the fight between two wearable sports-tech giants, PulseOn v Garmin, the Court of Appeal has confirmed that the High Court correctly applied the test for infringement of Registered Community Designs and that Garmin's sports watch did not infringe PulseOn's design.

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Blog

Love (or hate) Data?

Published on 21 February 2019. By Nicola Cain, Partner and Charles Buckworth, Partner and Jonathan Greenway, Associate

Personal Data and Special Category Personal Data – what has changed? "The course of true love never did run smooth" - Shakespeare, W., A Midsummer Night's Dream The definition of personal data is obviously fundamental to the General Data Protection Regulation (GDPR). When considering data protection, your first question should always be – 'is this data personal data?'

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Blog

FCA issues Final Report in the Wholesale Insurance Broker Market Study

Published on 20 February 2019. By Matthew Griffith, Partner and Jonathan Charwat, Senior Associate

Today, the FCA released its Final Report in its Wholesale Insurance Broker Market Study. The study, which was launched in 2017, considered competition, transparency and conflicts concerns arising from changes in the market, including an increased use of broker facilities.

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Blog

From rehabilitative robotics to automated imaging: educating the workforce for the digital future

Published on 19 February 2019. By Emma Kislingbury, Associate

An independent review into the future impact of digital technology identifies a pressing need for specialist training within the healthcare workforce.

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Blog

Is a good arguable case good enough? The Court of Appeal considers the test for establishing jurisdiction

Published on 19 February 2019. By Emma West, Associate and Geraldine Elliott, Partner

The test for deciding whether a claimant has a good arguable case is relative following the Court of Appeal's decision in Kaefar v AMS Drilling and others.

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Blog

Smoke and mirrors? Big Tobacco slip(stream)s back into Formula One sponsorship deals

Published on 18 February 2019. By Stuart Harris, Associate

RPC reports on Philip Morris and British American Tobacco securing major partnerships with Ferrari and McLaren, prompting investigations into their compliance with domestic and international advertising laws.

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Blog

When does an Oscar speech become defamatory?

Published on 18 February 2019. By Harry Collins, Trainee Solicitor

In recent years, it has become the norm for presenters and winners alike at the Oscars to use their stage time to make political statements. However, politics at the Oscars has not always been so accepted. We take a look here at the shifting attitude of the Academy towards politically-charged speeches, and whether they may cross the legal line into defamation.

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Blog

Hegarty – HMRC information notices invalid

Published on 15 February 2019. By Michelle Sloane, Senior Associate

In Hegarty v HMRC [2018] UKFTT 0774 (TC), the First-tier Tribunal (FTT) has held that HMRC issued invalid information notices under paragraph 1, Schedule 36, Finance Act 2008 (FA 2008), as it did not provide any evidence to support its suspicion that the taxpayers had paid insufficient tax.

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Blog

Part Three: Five practical implications of side letters and most favoured nations clauses for fund investors and managers

15 February 2019

In this third and final part of our series on side letters and most favoured nation (MFN) clauses in private equity funds, we examine five practical implications for investors and managers.

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Blog

Latin America insights - Ecuador

14 February 2019

Ecuadorian (re)insurance claims have formed a part of RPC’s Latin American practice for some years.

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Blog

Happy Valentine's Day from RPC: Love (or hate) data?

Published on 14 February 2019. By Nicola Cain, Partner and Charles Buckworth, Partner

So it is that time of year again. Love is in the air - roses, prosecco (if you're lucky, champagne), chocolates (in boxes covered in sickly hearts as though a heart surgeon has gone serial killer – yes, we're big fans of Luther).

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Blog

Supreme Court Refuses to allow a Claim against Lawyers for Loss of a Dishonest Claim

Published on 13 February 2019. By Joe Bryant, Partner and Nick Bird, Partner and Will Sefton, Partner

On 13 February 2019 the Supreme Court handed down judgment in its first decision on loss of chance principles for 14 years (in Perry v Raleys Solicitors [2019] UKSC 5).

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Publication

Corporate tax update Fourth quarter 2018

12 February 2019

Welcome to the latest edition of our Corporate Tax Update, written by members of RPC’s tax team and published quarterly. In this final 2018 edition we highlight some of the key tax developments of interest to UK corporates from the fourth quarter of 2018.

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Blog

Time waits for know-ledge: but what does that mean for limitation?

Published on 12 February 2019. By Davina Given, Partner and Laura Evans, Associate

Keep limitation under review, Section 14A does not extend the limitation period until each and every breach is identified and a claimant cannot postpone the date of 'knowledge' under Section 14A of the Limitation Act by choosing which breach of duty it relies on.

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Blog

HMRC launches profit diversion compliance facility

Published on 12 February 2019. By Adam Craggs, Partner and Michelle Sloane, Senior Associate

On 10 January 2019, HMRC launched their Profit Diversion Compliance Facility (PDCF). The PDCF is a new voluntary disclosure facility, aimed at multinational enterprises (MNEs), that provides them with an opportunity to disclose and correct tax inaccuracies relating to profits diverted out of the UK.

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Publication

General liability newsletter February 2019

11 February 2019

The latest general liability news coming out of the courts.

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Blog

Hymanson – HMRC's decision to revoke the taxpayer's fixed protection was unreasonable

Published on 11 February 2019. By Constantine Christofi, Associate

In G Hymanson v HMRC [2018] UKFTT 667, the First-tier Tribunal (FTT) has held that HMRC’s decision to revoke the taxpayer's fixed protection was unreasonable and directed that it be reinstated. In so finding, the FTT applied the equitable maxim ‘that which should be done should be treated as having been done’.

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Blog

"Move fast and break things" (just not patients)

Published on 08 February 2019. By Peter Rudd-Clarke, Legal Director

The AoMRC's report on Artificial Intelligence in Healthcare presents dilemmas for clinicians, hospital and industry

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Blog

Can you sell an Oscar?

Published on 08 February 2019. By Lucy Baughan, Trainee Solicitor

An Academy Award (an Oscar) is one of the most prestigious accolades which a person in the film industry can receive. The awards symbolise tradition, exceptional quality and exclusiveness. Leaving the film reviews to the Academy itself, we focus on what is behind the Oscars brand: what the brand stands for and the steps the Academy has taken to protect the brand's integrity.

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Blog

Mergers and Acquisitions update February 2019

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

ブレグジットを巡るどたばたや先行き不透明感にもかかわらず、M&A(企業の 合 併·買収)市場は動き続けている。私自身もこのところ、買収や事業再編、銀行との交渉などさまざまな依頼を受けている。

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Publication

Tax update - February 2019

05 February 2019

In this month’s update we report on (1) an Economic Affairs Committee report on treating taxpayers fairly; (2) HMRC’s extension of the deadline for responses to its consultation on the taxation of trusts; and (3) the Law Society’s practice note on the offence of failure to prevent the criminal facilitation of tax evasion. We also comment on three recent decisions relating to (1) the principles governing disclosure in the context of tax appeals;(2) business property relief under the Inheritance Tax Act 1984; and (3) the closure of an HMRC enquiry which was “drifting aimlessly”.

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Blog

Drafting a contract? Beware the well-intentioned but unenforceable agreement to agree

Published on 05 February 2019. By Jonathan Cary, Partner and Rebecca Birkby, Senior Associate

"Such period as shall reasonably be agreed between (the parties)" is an agreement to agree and therefore unenforceable according to the Court of Appeal in Philip Morris v Swanton Care & Community Limited.

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Blog

Wilsons – HMRC unable to obtain law firm's records

Published on 04 February 2019. By Constantine Christofi, Associate

In Wilsons Solicitors LLP v HMRC [2018] UKFTT 627 (TC), the First-tier Tribunal (FTT) has held that the obligation to keep records under the Money Laundering Regulations 2007 (MLR) does not make a law firm a relevant data-holder for the purposes of HMRC's data-gathering powers.

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Blog

Hyper-Personalisation: the brands who want to know your name

Published on 04 February 2019. By Amber Oldershaw, Trainee Solicitor

In a modern day society widely dubbed as 'The Digital Age', corporations must compete like never before to capture a fluid market seeking instant gratification.

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Blog

LOIs and liability for inducement of breach of contract

01 February 2019

A recent Court of Appeal ruling highlights the risk to traders and, in particular, to their officers and employees personally, of giving/arranging a letter of indemnity to a carrier against liability arising out of delivery of goods without presentation of the bills of lading. This blog examines the risk of such arrangements giving rise to a liability on their part under the tort of procuring a breach of contract.

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Blog

SAAMCo and BPE re-affirmed: the proper approach to loss in professional negligence cases

Published on 31 January 2019. By Nick Bird, Partner and Tom Toulson, Associate

A recent Court of Appeal decision reaffirms the importance of the "information" and "advice" categories when considering the losses for which a professional should be held liable.

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Publication

VAT update - January 2019

31 January 2019

In this month’s update we report on (1) refunds of VAT in the UK for non-EU businesses; (2) changes to the VAT treatment of retained payments; and (3) revised HMRC guidance on when and how to account for VAT when you transfer a business as a going concern. We also comment on three recent cases involving (1) irrecoverable output tax; (2) the deductibility of a repayment supplement from an interest award; and (3) whether a taxpayer had a legitimate expectation that HMRC guidance could be relied upon.

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Blog

FCA promises "greater clarity" over Crypto regulation

Published on 31 January 2019. By Ashley Daniells, Associate

The Financial Conduct Authority (FCA) has made further progress in relation to the regulation of cryptocurrencies such as bitcoin, in an attempt to tackle the growing market. The aim of regulation will be to provide greater clarity to both the industry and consumers.

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Blog

連載コラム・欧州M&A最前線>12月・1月

Published on 31 January 2019. By Nigel Collins, Partner, Head of Japan Desk

2019年の幕開けは、東京と香港への出張で忙しくも生産的だった。ブレグジット問題の目まぐるしい展開は、やはり大きな話題となっていた。英国の誰もがそうだろうが、交渉がここまで遅れ、まだ合意が成り立っていないことに私も驚いている。(

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Blog

Can expert evidence be used to determine dishonesty?

Published on 31 January 2019. By Steven Rajavinothan, Associate and Parham Kouchikali, Partner

Dishonesty in relation to financial market practices is to be determined against an objective standard; expert evidence as to market practices cannot be adduced to decide the issue.

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Blog

Adjudication and liquidation – the TCC gets it wrong…but right

31 January 2019

Back in August, we wrote a blog about adjudication and liquidation, following the judgment in the TCC case of Michael J. Lonsdale (Electrical) Limited v Bresco Electrical Services Limited (in Liquidation) [2018] EWHC 2043 (TCC) (Lonsdale). The judgment concluded, for the reasons set out below, that an adjudicator does not have jurisdiction to determine a dispute involving a company in liquidation (CIL).

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Blog

A look back at the Year of the Dog

31 January 2019

Over the past 12 months, the courts of Hong Kong have made a number of interesting decisions, many of which we have written about, and which are likely to prove instructive for lawyers in 2019 and beyond.

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Publication

2019 TerraLex guide to navigating cross-border copyright rules

Published on 30 January 2019. By Ciara Cullen, Partner and Paul Joseph, Partner

We are delighted to present the TerraLex Cross‑Border Copyright Guide 2019, the fourth edition of this invaluable guide.

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Blog

Part Two: Side letters and fundraising

28 January 2019

In this second of a three part series, we look more closely at side letters and most favoured nation (MFN) clauses in the private equity space.

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Blog

Big 'Mac' Surprise

Published on 25 January 2019. By Ciara Cullen, Partner and Ben Mark, Partner

In a decision that will send shock waves to many brand owners, particularly in the food and drink industry, the EU Cancellation Division has revoked McDonald's EUTM for 'Big Mac' in its entirety, even in respect of sandwiches, despite being McDonald's signature product worldwide.

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Blog

Omagh: tax penalty was a "criminal charge" for the purposes of Article 6 of the ECHR

Published on 25 January 2019. By Heather Rimmer, Associate

In Omagh Minerals Ltd v HMRC [2018] UKFTT 697 (TC), the First-tier Tribunal (FTT) has held that despite the civil nature of the underlying tax dispute, an aggregates levy penalty imposed on the taxpayer by HMRC was a "criminal charge" to which Article 6 (right to a fair trial), European Convention on Human Rights (ECHR), applied.

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