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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, Associate

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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Blog

Look to the future: Trainees take on 2019

25 January 2019

The trainees didn't fare too badly with their 2018 predictions. They doubted England's ability to make it past the group stages of the World Cup, but foresaw how Brexit would dominate the news agenda. They over-optimistically predicted the introduction of automated bundling, but came very close on the value of Bitcoin. Read on to see this year's predictions.

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Blog

Could the NHS Long Term Plan mean less opportunity for NHS contracts?

Published on 23 January 2019. By Genevieve Isherwood, Associate

The NHS's Long Term Plan includes a provision to repeal elements of the Health and Social Care Act 2012; in this blog we consider the potential impact on private providers and their opportunity to tender for NHS contracts.

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Blog

What lies ahead for the construction industry in 2019?

22 January 2019

At the beginning of a new year it is customary to consider what the year ahead may bring. 2019 promises to be eventful not least with the UK's exit from the EU on 29 March 2019. Here's what to look out for in the next 12 months…

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Blog

Banks: A real Brexit tax

Published on 21 January 2019. By Constantine Christofi, Associate

In A Banks v HMRC [2018] UKFTT 617, the First-tier Tribunal (FTT) heard an appeal by Mr Arron Banks against HMRC's decision to deny him relief on certain donations he and his companies had made to the UK Independence Party (UKIP). The FTT decided that his rights had been infringed under the European Convention on Human Rights (the Convention) but there was nothing it could do to remedy that infringement.

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Publication

Annual Insurance Review 2019

Published on 21 January 2019. By Simon Laird, Global Head of Insurance and Robert Morris, Partner

Welcome to RPC’s Annual Insurance Review

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Press and Media

Government consultation on airport alcohol sales risks unnecessary red tape and costs for retailers

Published on 21 January 2019. By Ciara Cullen, Partner

The Government’s potential restriction on sales of alcohol at airports risks adding unnecessary red tape and costs to one of the UK retail and leisure industry’s biggest success stories, says RPC, the City-headquartered law firm.

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Press and Media

RPC Premier Law Partner appointed Senior Counsel at Singapore Bar

18 January 2019

Partner Siraj Omar has been appointed Senior Counsel by the Chief Justice of Singapore.

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Blog

Trainees took on 2018: did we predict the unpredictable?

16 January 2019

2018 certainly will not be forgotten in a hurry, and what a year it was. Brexit negotiations dominated headlines, Theresa May's 'Dancing Queen' routine went viral, and England made it to the semi-finals of the World Cup! No, we didn't predict that either.

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Blog

Four UK financial crime compliance predictions for 2019

Published on 15 January 2019. By Sam Tate, Partner

Last week we published our "UK white-collar crime enforcement predictions for 2019". This week, it is the turn of financial crime compliance.

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Blog

Hairdryer treatment for medical staff who accessed Sir Alex Ferguson's medical records

Published on 14 January 2019. By Charlie Gould, Trainee Solicitor

After the former Manchester United manager's medical records were accessed by staff at the Salford Royal Hospital, what are the likely GDPR and Data Protection Act consequences?

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Blog

Part One: Overview of side letters & MFNs when investing in private equity funds

14 January 2019

In the first of a three part series we consider the importance of side letters and most favoured nations (MFN) clauses in private equity funds.

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Blog

Artificial Intelligence, collaboration with online platforms and tackling the 'Wild West': How the ASA plans to make its impact online over the next 5 years

Published on 11 January 2019. By Oliver Bray, Partner and Victoria Noto, Associate

Given that online adverts made up 88% of all adverts where action was taken by the ASA in 2017, it is unsurprising that the regulation of online advertising is central to the ASA's strategy for the next 5 years.

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Blog

New regulations to permit assignment of receivables under commercial contracts now in force

Published on 11 January 2019. By Edward Colville, Legal Director

After more than four years of consultation, draft regulations and revisions, the Business Contract Terms (Assignment of Receivables) Regulations 2018 (the Regulations) have now taken effect, and apply to all relevant contracts entered into on or after 31 December 2018.

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Blog

Graham: taxpayer successfully appeals against APN penalty

Published on 11 January 2019. By Robert Waterson, Partner

In Kevin Graham v HMRC [2018] UKFTT 661 (TC), the First-tier Tribunal (FTT) allowed the taxpayer's appeal against a penalty imposed by HMRC for non-payment of an accelerated payment notice (APN).

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Publication

Retail Compass: Navigating future change

Published on 10 January 2019. By Jeremy Drew, Partner and Karen Hendy, Head of Corporate

We are pleased to present our Retail Compass New Year edition 2019.

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Blog

All that glitters is not "Gold"

Published on 09 January 2019. By Esme O'Hagen, Associate and Ciara Cullen, Partner

How does the court calculate what a reasonable license fee is, and what conduct will be sufficient for the court to award additional damages under section 92(2) of the Copyright, Designs and Patents Act 1998?

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Blog

Four UK white collar crime predictions for 2019

Published on 08 January 2019. By Sam Tate, Partner and Toby Lamarque, Managing Consultant - Regulatory and Financial Crime

The coming year presents itself as particularly unpredictable for white collar crime enforcement in the UK, given the shadow of Brexit, changes of staff at the SFO and a series of long-standing cases due for resolution. Nostradamus would struggle, but, nevertheless, here is RPC's forecast of what to expect in 2019.

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Blog

Ground conditions: An entitlement to additional costs despite accepting risk?

08 January 2019

The High Court published a decision late last year which deals with a frequently encountered issue; a claim for additional payment where a sub-contractor encountered adverse ground conditions. The sub-contractor, Clancy Docwra, was engaged by E.ON Energy to excavate trenches in connection with the installation of a district heat network in central London. During the course of the project Clancy Docwra encountered adverse ground conditions (in particular underground brick walls and brick rubble) and the parties were in dispute over what additional entitlement Clancy Docwra had in relation to those works.

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Blog

NDAs: Not done with after all?

Published on 08 January 2019. By Alice Tittensor, Trainee Solicitor

Non-Disclosure Agreements are currently under significant scrutiny following various public scandals in which they have been used to silence employees who were allegedly subjected to harassment by their employers. In light of this recent controversy, this article explores the current debate surrounding NDAs.

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