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Clarifying block notification feels ripples

Published on 03 Mar 2016.

Judgment in this case was handed down at the beginning of February 2016.

The Insurance Act – what are the five biggest changes to the current law?

Published on 01 Mar 2016.

James Wickes – a partner in our Insurance Group – tells us why it's very much in vogue to be an insurance lawyer these days.

Health and safety law update

Published on 01 Mar 2016.

HSE to prosecute Merlin Attractions Operation Ltd over Alton Towers “Smiler” incident

Take priority but be reasonable

Published on 17 Feb 2016.

On 20 January 2016, Mr Justice Edwards-Stuart handed down his judgment on preliminary issues in Commercial Management (Investments) Limited v (1) Mitchell Design and Construct Limited, and (2) Regorco Limited1

Adjudication - RMP Construction Services Ltd v Chalcroft Ltd

Published on 04 Feb 2016.

On 21 December 2015, Stuart-Smith J handed down his decision in RMP Construction Services Ltd v Chalcroft Ltd1 , an action for summary judgment in the Technology and Construction Court to enforce an Adjudicator’s decision.

Do receivers owe duties to bankrupt mortgagors?

Published on 27 Jan 2016.

The Court of Appeal has recently considered whether an LPA Receiver owes a duty of care to a bankrupt mortgagor in connection with the way the Receiver deals with the mortgaged property. In a decision which will be welcomed by Receivers and their insurers, the court decided that a Receiver owes no such duties.

UK flooding: the aftermath

Published on 26 Jan 2016.

As the flood waters subside and residents, businesses, insurers and public bodies survey the damage and pick up the pieces, thoughts will turn to what, if anything, could have been done differently to have prevented or minimised the damage caused.

Love thy neighbour but don't give them any advice!

Published on 22 Jan 2016.

The first TCC judgment of the year, Burgess & Burgess vs Lejonvarn [2016] EWHC 40 (TCC), is of particular interest to both architects and their insurers, as it discusses and distinguishes between a contractual relationship and one that gives rise to an assumption of responsibility in tort.

Annual Insurance Review 2015

Published on 08 Jan 2016.

There are no prizes for guessing the likely main insurance law event of 2016. The Insurance Act 2015 will come into force on 12 August 2016.

Cyber fraud - a new hope?

Published on 23 Nov 2015.

We have previously warned of the threat posed by fraudsters who are targeting solicitors’ client accounts to misappropriate funds (read our blog last February here).

New sentencing guideline for health and safety offences

Published on 13 Nov 2015.

In November 2014, the Sentencing Council began consulting on a draft guideline for health and safety offences, corporate manslaughter, and breach of food safety and hygiene regulations.

Is time up for claims against valuers?

Published on 29 Sep 2015.

Assessing the point at which a cause of action accrues in a claim against a valuer is a difficult task, not least because of the lack of judicial guidance on the issue.

General liability update

Published on 28 Sep 2015.

Defending a claim for breach of Occupiers’ duty – A bridge too far?

Insurance Act 2015

Published on 23 Sep 2015.

Amendment to include Law Commission’s proposals on damages for late payment of claims

VW emissions rigging scandal- Insurance exposure

Published on 23 Sep 2015.

Insurance exposures

Tianjin explosions leave insurers exposed to claims

Published on 21 Aug 2015.

On 12 August 2015, multiple explosions occurred in the Chinese city of Tianjin, a major industrial port and goods gateway to Beijing.

Play nicely, children

Published on 17 Jul 2015.

Litigation is, by its very nature, an adversarial process. But as the court has made clear in the case of Simon Gotch & Susan Linda Gotch v Enelco Limited , litigants should also co-operate, to ensure the swift and cost-effective resolution of their disputes.

Milton Furniture and Brit- clarifying attendance

Published on 13 Jul 2015.

Milton Furniture Limited v Brit Insurance

Getting to Level 2

Published on 03 Jun 2015.

What insurers should look out for in BIM project management

Flood Re and the impact on surveyors and valuers

Published on 02 Jun 2015.

The catastrophic impact that flooding can have on property owners has been seen all over the news for the past decade. In particular, 2012 saw some of the wettest weather for a century and left thousands of households struggling to find insurance cover for their properties.

Products update

Published on 27 May 2015.

News

Beyond night and day: Importance of causation

Published on 27 May 2015.

In order to succeed in a claim for professional negligence, a claimant must establish that the professional owed him a relevant duty of care, that they breached that duty and that the breach caused the loss he seeks to recover.

Mesothelioma recoveries

Published on 26 May 2015.

Balancing the anomalies

Financial Services: Minimising Risk in a Dawn of Opportunity

Published on 12 Nov 2014. By Simon Laird, Global Head of Insurance

Over the last few years, firms have been asking themselves how they will make money in the post RDR world.

Rise with RPC

FIG – The inclusive insurance network

The Public Accounts Committee's report on tax evasion in the retail sector

Published on 21 Feb 2025. By Adam Craggs, Partner and Jasprit Singh, Senior Associate

Adam Craggs and Jasprit Singh share their thoughts on the Public Accounts Committee’s criticisms of HMRC’s approach to tax evasion in the retail sector

R&D claim upheld by Tax Tribunal

Published on 20 Feb 2025. By Alexis Armitage, Senior Associate

In Collins Construction Ltd v HMRC [2024] TC09332, the First-tier Tribunal (FTT) upheld the company's claim for R&D tax relief rejecting HMRC's claims that the expenditure was "subsidised" or tied to "contracted out" activities.

Contentious Tax Review

Published on 13 Feb 2025. By Adam Craggs, Partner and Liam McKay, Senior Associate

A recap of important tax decisions from 2024, with a particular focus on interesting procedural and jurisdictional issues that the tax tribunals and courts considered, including decisions on anonymity in tax appeals, cross-examination in judicial review, and the consequences of failing to comply with tribunal directions.

Tribunal allows taxpayers' appeals as they were carrying on a business with a view to profit

Published on 06 Feb 2025. By Jasprit Singh, Senior Associate

In GCH Corporation Ltd and others v HMRC [2024] UKFTT 922 (TC), the First-tier Tribunal (FTT) allowed the taxpayers' appeals and concluded that GCH Active LLP was carrying on a "business" with a view to profit at the time loan notes were transferred to it and the requirements of section 59A, Taxation of Chargeable Gains Act 1992 (TCGA), were therefore satisfied and the transfers were capital contributions rather than disposals and no chargeable gain arose.

Tax Bites – February 2025

Published on 04 Feb 2025. By Adam Craggs, Partner and Daniel Williams, Associate

Welcome to the latest edition of RPC's Tax Bites – providing monthly bite-sized updates from the tax world.

Taxing Matters: Nature's wealth: unlocking the power of natural capital with Daisy Darrell

Published on 30 Jan 2025.

In the latest episode of Taxing Matters, our host, Alexis Armitage is joined by Daisy Darrell, a Senior Associate in Birkett's Agricultural and Estates team to discuss all things natural capital.

V@ update - January 2025

Published on 28 Jan 2025. By Adam Craggs, Partner and Jasprit Singh, Senior Associate

Welcome to the January 2025 edition of RPC's V@, our monthly update which provides news and analysis from the VAT world.

HMRC’s enquiry and correction powers

Published on 23 Jan 2025. By Alexis Armitage, Senior Associate and Sarah Dowding, Senior Associate

A key consultation on proposed reforms to HMRC’s enquiry and correction powers closed today. Dubbed the "Tax Administration Framework Review – New Ways to Tackle Compliance", this consultation is the latest in a series aimed at streamlining the UK’s tax system. The goal? To make it easier for taxpayers while enabling HMRC to allocate resources more effectively.

Upper Tribunal considers when a dividend becomes 'due and payable' for tax purposes

Published on 23 Jan 2025. By Daniel Williams, Associate

In HMRC v Gould [2024] UKUT 00285 (TCC), the Upper Tribunal dismissed HMRC's appeal and confirmed that an enforceable debt arises when a company pays an interim dividend to one shareholder but not another of the same class.

HMRC launches new R&D voluntary disclosure platform amid increased enforcement and compliance efforts

Published on 20 Jan 2025. By Adam Craggs, Partner and Michelle Sloane, Partner

HMRC has introduced a new specialist research and development (R&D) voluntary disclosure platform. This development follows a surge in HMRC R&D compliance activity, including a number of high-profile raids and arrests. It is estimated that over £1 billion has been lost to the Exchequer in recent years due to speculative or fraudulent R&D claims, prompting HMRC to take decisive action.

Loan Charge regime - High Court strikes out taxpayers' Part 8 claims as abuse of process

Published on 16 Jan 2025. By Liam McKay, Senior Associate

In allowing HMRC's appeal, the High Court determined that the taxpayers' claims in respect of the Loan Charge should be struck out as an abuse of process.

Upper Tribunal allows taxpayers' appeals on 'deliberate' behaviour

Published on 09 Jan 2025. By Alexis Armitage, Senior Associate

In the Outram case, the Upper Tribunal overturned the First-tier Tribunal's decision concluding that it had erred in law when deciding that the taxpayers had deliberately filed an inaccurate return without considering the subjective knowledge and intention of the taxpayers concerned.

Will the UK government's latest measures targeting promoters of tax avoidance and fraud be effective?

Published on 19 Dec 2024. By Adam Craggs, Partner

In this article, which is based on an article published in Issue 4 2024 of the British Tax Review, Adam Craggs considers whether the UK's latest measures targeting promoters of tax avoidance schemes and tax fraud will be effective.

Preparing for an HMRC dawn raid

Published on 12 Dec 2024. By Adam Craggs, Partner

How to prepare for a dawn raid by HMRC under the authority of a search warrant issued under the Police and Criminal Evidence Act 1984 (PACE), enabling them to enter and search premises to investigate suspected tax fraud.

Taxing Matters: Deck the halls… with weird and wonderful taxes throughout history

Published on 10 Dec 2024.

In our special Christmas episode, Alexis Armitage, RPC's Taxing Matters podcast host and Senior Associate in our Tax Disputes and Investigations team, is joined by Andrew Hubbard, editor-in-chief of Tolley's Taxation Magazine. From candles to beards, join them as they discuss the most bizarre taxes that have existed throughout British history.

Tribunal strikes out HMRC's application for a tax-related information notice penalty against Paul Baxendale-Walker

Published on 05 Dec 2024. By Jasprit Singh, Senior Associate

In Paul Baxendale-Walker v HMRC [2024] UKUT 00154 (TC), the Upper Tribunal granted an application by the taxpayer, under Rule 8(3)(c) of the Upper Tribunal Procedure (Upper Tribunal) Rules 2008, to strike out HMRC's application seeking a tax-related information notice penalty pursuant to paragraph 50 of Schedule 36, Finance Act 2008.

Tax Bites – December 2024

Published on 03 Dec 2024. By Adam Craggs, Partner and Daniel Williams, Associate

Welcome to the latest edition of RPC's Tax Bites – providing monthly bite-sized updates from the tax world.

Court of Appeal considers HMRC's CIS powers and allows taxpayers' appeals

Published on 28 Nov 2024.

In Beech Developments (Manchester) Ltd & Ors v Commissioners for His Majesty's Revenue and Customs [2024] EWCA Civ 486, the Court of Appeal allowed the taxpayers' appeals, finding that HMRC does have power to issue a direction under Regulation 9(4) of the Construction Industry Scheme Regulations, where the same amount has been subject to a regulation 13 determination.

Taxing Matters: ADR in tax disputes with HMRC's ADR lead, Fiona McRobert

Published on 26 Nov 2024.

In this month's episode of Taxing Matters, Alexis Armitage is joined by HMRC's Alternative Dispute Resolution (ADR) lead, Fiona McRobert, to discuss HMRC's approach to the ADR process, and how tax disputes may be resolved outside the Tax Tribunals and the court system.

V@ update - November 2024

Published on 25 Nov 2024. By Adam Craggs, Partner and Jasprit Singh, Senior Associate

Welcome to the November 2024 edition of RPC's V@, a monthly update which provides news and analysis from the VAT world.

Customs and excise quarterly update - November 2024

Published on 25 Nov 2024. By Adam Craggs, Partner and Michelle Sloane, Partner

Welcome to the November 2024 edition of RPC's Customs and Excise Quarterly Update.