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Closure Notices defective but JR dismissed as taxpayer should have appealed to the Tribunal
In R (on the application of Archer) v HMRC [2017] EWHC 296 (Admin), the High Court agreed with the claimant that a Closure Notice issued by HMRC must state the tax due, but dismissed his application for judicial review on the ground that he should have appealed to the First-tier Tribunal (FTT).
Read moreCinema Wars: The Courts Awaken
A review of two recent planning law cases relating to cinema schemes, looking at s73 applications and the role of development plan policies in managing competition.
Read moreProduct liability update
In this Update we take a look at some of the recent stories making the news, from driverless cars to advertising for high fat, salt or sugar food or drink products.
Read moreChina’s consumer credit rating culture is evolving fast - probably too fast?
Ratings are a big deal; school ratings, restaurant ratings and movie ratings to name but a few. There is now at least one more rating that matters to people in mainland China - online credit ratings.
Read moreHacked – IAAF victim of cyber-attack compromising athlete data
The International Association of Athletics Federations (IAAF) has been subject to a data breach – allegedly by Russian hacking group Fancy Bears - potentially compromising the sensitive data of a number of athletes.
Read moreSupreme Court decides on assignment and variation of CFAs
In Plevin v Paragon Personal Finance Limited the Supreme Court determined that a CFA had been validly assigned to a new firm and that variations to it after 1 April 2013 were not new agreements.
Read moreEleven more charities fined by ICO in 'wealth screening' probe
The ICO has fined a further eleven charities following an investigation that revealed widespread misuse of donors' personal data.
Read morePermissions in Principle: a brave new planning world?
An overview of regulations relating to brownfield land registers and permission in principle including criteria for including land in a register and allocating it for housing development
Read moreTax update, April 2017
In this update we report on recent HMRC guidance on partnership follower notices and penalties, the new employment status checker for the intermediaries legislation (IR35) and details of tax avoidance scheme for income and national insurance contributions which HMRC has highlighted in its Spotlight 37.
Read moreSIPP scheme administrator avoids 'pension liberation' tax charge
In HMRC v Sippchoice Ltd [2017] UKUT 87 (TCC) the Upper Tribunal (UT) has upheld the decision of the First-tier Tribunal (FTT) that Sippchoice should not be subject to scheme sanction charges but said that the FTT's reference to MTIC case law in assessing the evidential burden was incorrect.
Read moreSleeve sponsorship – a new trick up the sleeve for Premier League teams
The blog provides an insight into the consequences arising from the introduction of sleeve sponsors to the Premier League, with a particular focus on club's existing commercial arrangements and deals that are being negotiated/will be negotiated.
Read moreCourt of Appeal provides a timely reminder of the principles relating to clear and unambiguous contractual negotiations
In Global Asset Capital, Inc and another v Aabar Block SARL and others the Court of Appeal found that the High Court had erred in its finding that in assessing whether a contract had been concluded, it need not take account of inconsistent subsequent communications between the parties following the arguable conclusion of a contract during a telephone call that had followed a "subject to contract" offer letter.
Read moreFund management litigation
Recourse for LP investors when an investment goes wrong
Read moreChoppy waters ahead: the decline of North Sea oil
On 8 February 2017, Royal Dutch Shell unveiled its plans for decommissioning the Brent oilfield. Many other producers of North Sea oil are considering ceasing operation, or have already done so. However, the decline of this industry may herald the emergence of another: what opportunities does decommissioning present?
Read moreMIPIM: 10 things we learnt about you
A round up of things we learnt during our first experience of MIPIM week, from what to wear to how to plan your diary and make the most of your new connections
Read morePrior arbitral award – abuse of process?
Michael Wilson & Partners Limited v Sinclair and others [2017] EWCA Civ 3 demonstrates the interplay between arbitration and litigation, considering whether legal proceedings commenced by A against C are an abuse of the court's process where arbitration proceedings between A and B have decided the issue in question. The Court of Appeal held that a prior arbitration award can found an argument that subsequent litigation against a third party is an abuse of process, but will rarely do so. On the facts of this case, the claim was not considered to be an abuse of process.
Read moreLetters of Credit: Fraud conquers all – if it is fraud
The High Court decision in Petrosaudi Oil Services (Venezuela) Ltd v. Novo Banco S.A. and Others [2016] EWHC 2456 provided a useful reminder that the principle of autonomy, which provides for payments to be made under letters of credit, regardless of disputes under the underlying contract, will not be upheld if the fraud exception applies. In its decision at first instance the High Court had found that the fraud exception had applied. However, the High Court judgment was appealed. This update discusses the Court of Appeal's decision.
Read moreDigital comparison tools: the CMA decides against a market investigation reference
Six months after the CMA launched its market study into digital comparison tools, it has decided not to make a market investigation reference, but will focus on four areas of possible concern in a second phase of its market study.
Read moreVAT update, March 2017
In this month’s update we report on the Chancellor’s announcement in the Spring Budget that he intends to “crack down” on VAT “missing trader” fraud within the construction industry, the Offce of Tax Simplification’s Interim Report on its review of VAT, and the EU’s consultation on proposals to tackle VAT fraud.
Read moreRPC named as market leader in client service to insurance sector
High profile research shows insurers operating in the London Market place RPC ahead of competitors for quality of service; 24 lawyers named as leaders
Read moreEngaging with Development – do we always know what we need?
Comment on the need for public engagement in the planning and development process, following a ULI presentation on The Well-Tempered City (author Jonathan Rose)
Read moreRent reductions in Side Letters: do they work?
Rent Reductions, rent reviews, side letters and retail.
Read moreNew legislation will allow taxpayers to seek partial closure notices
Proposed legislation contained in Finance Bill 2017, will enable partial closure notices to be issued in respect of a discreet issue while other issues remain under enquiry by HMRC.
Read moreWhat chance is there for developers railing against Stamp Duty Land Tax
After nearly three years of the increased residential Stamp Duty Land Tax (SDLT) rates and almost a year of the SDLT surcharge for additional properties, developers are mounting a call for reform. How successful can this be opposite a government under economic pressure?
Read moreLitigation against top 50 global banks up 37% in a year
UK banks accounted for two thirds of High Court cases involving the world’s largest banks over the last five years.
Read moreWhose file is it anyway: What should a solicitor provide to a client when met with a request for "the file"?
The Law Society has published new guidance on what a solicitor should do when a client requests a copy of its file.
Read moreThe role of executive pay in promoting responsible business
Executive pay is a thorny issue. Well-structured remuneration packages can help to ensure that companies are run responsibly for the benefit of shareholders, employees, customers, and wider society. However, when improperly designed, executive pay packages can encourage short-term and risky behaviour which dents public confidence in business.
Read moreAltogether now – aggregation in solicitors' professional negligence claims
The Supreme Court in AIG Europe Limited v Woodman and others [2017] UKSC 18 provides welcome clarification of how you can aggregate claims against solicitors under the SRA's Minimum Terms and Conditions.
Read moreBlockchain technology for contracts: Above the law?
A recent report by the European Parliamentary Research Service (EPRS) explores how blockchain technology could continue to develop and impact on a number of key areas of everyday business and life in general. One area explored by the EPRS report relates to the use of blockchain for so-called 'smart contracts'.
Read moreSupreme Court judgment on SAAMCo
On 22 March 2017 the Supreme Court handed down its decision on the application of SAAMCo to claims against professionals.
Read moreCentre for Legal Leadership launches offering support services for in-house lawyers
Headed by Bruce Macmillan, former senior in-house lawyer. Combines knowledge, education, people and community/networking services.
Read moreTribunal concludes that capital gains tax legislation is compliant with Human Rights and EU law
In William Reeves v HMRC [2017] UKFTT 192 (TC), the First-tier Tribunal (FTT) has held that section 167 Taxation of Chargeable Gains Act 1992 (TCGA) is compliant with the European Convention on Human Rights (ECHR) and EU law.
Read moreConsumer: Wood & Wood v TUI Travel PLC T/A First Choice [2017] EWCA Civ 11
Can damages be recovered under the Supply of Goods and Services Act 1982 (the Act) for food poisoning?
Read moreUnfair Commercial Practices Directive: Case C-611/14 Canal Digital Danmark A/S
If a trader separates the price of a product or service into a number of components, and then gives more prominence to particular components in advertising, will this amount to a misleading action or omission under the Unfair Commercial Practices Directive?
Read moreUnfair Commercial Practices Directive: Case C-611/14 Canal Digital Danmark A/S
If a trader separates the price of a product or service into a number of components, and then gives more prominence to particular components in advertising, will this amount to a misleading action or omission under the Unfair Commercial Practices Directive?
Read moreRSA: ICO issues £150,000 fine
The ICO has fined Royal & Sun Alliance (RSA) £150,000 for losing the personal information of nearly 60,000 customers.
Read moreData protection: “Post-Brexit” data transfers and privacy standards
In February 2017, the UK Government published a white paper setting out its approach to the forthcoming negotiations on exiting the European Union, and its vision for a “post-Brexit” settlement.
Read moreData protection - Supervisory authorities one-stop-shop: WP29 guidelines
The final draft of the GDPR enables local regulators to deal with local issues which relate only to their territory.
Read moreData protection officers WP29: guidelines
When the GDPR comes into force in May 2018, it will be mandatory for certain data controllers and processors to designate a Data Protection Offcer (DPO).
Read moreData protection - The right to data portability: WP29 guidelines
WP29 has published guidelines on the interpretation and implementation of the right to data portability under Article 20 of the General Data Protection Regulation.
Read moreSecret 'wealth-screening' by charities breaks data laws
An ICO investigation into charity fundraising practices has led to two charities being fined and eleven being issued with Notices of Intent to fine.
Read moreData protection: the new ePrivacy Regulation
The EU Commission has published its proposal for a new ePrivacy Regulation.
Read morePrivilege The RBS Rights Issue Litigation [2016] EWHC 3161 (Ch)
Does legal advice privilege extend to communications between a lawyer and their client’s employees other than those employees who are authorised to seek and receive legal advice?
Read moreChancellor Philip Hammond announces Government plans for consumer protection
What is on the Government’s agenda for consumer protection?
Read moreIntellectual property – trade marks/passing off Victoria Plum Ltd (t/a as “Victoria Plumb”) v Victorian Plumbing Ltd and others
When will keyword bidding constitute trade mark infringement or passing off?
Read morePenalties Vivienne Westwood Limited v Conduit Street Development Limited [2017] EWHC 350 (Ch)
Whether the termination of a side letter that allowed a tenant to pay a reduced rent amounted to a penalty and was unenforceable as a result.
Read moreIntellectual property – confidential information Wade and others v British Sky Broadcasting Ltd [2016] EWCA Civ 1214
What confidential information exists in an idea and what amounts to misuse?
Read moreNew CAP guidance on affiliate marketing
Is your “affliate marketing” obviously identifiable as an advert?
Read moreContractual interpretation Dooba Developments Ltd v McLagan Investments Ltd [2016] EWHC 2944 (Ch)
What was meant by a clause entitling either party to rescind where “all of the Conditions have not been discharged”?
Read moreASA Ruling on John Lewis Partnership PLC
Can you pull a promotion if you’re nervous about stock levels?
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