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Thinking - Blog
Keeping one's (written) word
The Court of Appeal has recently applied some judicial brakes on the movement towards contextual, business common sensical, interpretations of commercial agreements.
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Thinking - Blog
China Arbitration Update - a local (international) difficulty
The on-going dispute between, on the one hand, CIETAC and, on the other, SHIAC (the new Shanghai International Arbitration Center1) and SCIA (the new Shenzhen Court of International Arbitration), unfortunately, shows no sign of abating for now.
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Thinking - Blog
An ATE policy can be sufficient security
In Geophysical Service Centre Company Ltd v Dowell Schlumberger (Middle East) Inc, the claimant was successful in defending a security for costs application on the basis that, ...
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Thinking - Blog
Individual investors who "speculate" having a tough time in court
In my "blog" of 8 March 2013, I refer to a couple of cases in which individual claimants have successfully sued a bank, basically in negligence for failing preserve their wealth; for example, Deutsche Bank AG v Chang [2012] SGHC 248 (subject to appeal) and Rubenstein v HSBC Bank Plc [2012] EWCA Civ 1184 (an appeal court judgment).
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Thinking - Blog
LIBOR manipulation claim stumbles
In Deutsche Bank AG v Unitech Global Limited 2013 EWHC 471 (Comm) Cooke J refused permission for the defendants to amend their defence and counterclaim to refer to misrepresentations relating to the alleged manipulation of LIBOR by Deutsche Bank, on the basis that the amended claims had no reasonable prospect of success.
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Thinking - Blog
Excluding liability (and avoiding judicial red ink)
Exclusion clauses – by which a party excludes or restricts a liability or duty that would otherwise arise – are common 'boilerplate' provisions in commercial agreements.
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Thinking - Blog
Successful lawsuit against bank in Singapore but appeal due
In Deutsche Bank AG v Chang [2012] SGHC 248, the Singapore High Court has upheld a retail investor's claim that the bank owed a pre-contractual duty of care to advise him as to (among other things) the preservation of his new wealth, despite contractual disclaimer and estoppel points arising out of a subsequently signed service agreement with the bank.
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Thinking - Blog
Substantively procedural: Delineating boundaries in cross-border litigation
In a recent decision, the High Court has ruled that the manner in which expert evidence should be given is to be determined by reference to the procedural law of the forum and not the applicable, substantive law governing the dispute.1
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Thinking - Blog
Going viral: Supreme Court on YouTube
It has now been two weeks since the launch of the UK Supreme Court's YouTube channel.[1]
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Thinking - Blog
Security Trustee – fiduciary or mortgagee?
The High Court has recently given judgment in a case* relating to the duties owed by a security trustee to mezzanine lenders, in circumstances where the security trustee is enforcing security on behalf of senior lenders.
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Thinking - Blog
Court dismisses interest rate swap misselling case
Green & Rowley v RBS1, the first reported case of its kind to come before the English court, saw Mr Green and Mr Rowley – property developers operating in a partnership (the "Claimants") – bring proceedings against the Royal Bank of Scotland (the "Bank"), alleging that they had been mis-sold an interest rate hedging product.
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Thinking - Blog
The meaning of (commercial) words
Arguing over the meaning of words is an archetypal lawyerly activity and one which litigators accustomed to disputes over contractual construction know all too well.
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Thinking - Blog
Enforcing Insolvency Orders in England & Wales following Rubin v Eurofinance
The UK Supreme Court judgment in the conjoined cases of Rubin and another v Eurofinance SA and others and New Cap Reinsurance Corporation (in Liquidation) and another v AE Grant and others [2012] UKSC 46, which provides vital clarification on the effect of foreign insolvency judgments on the UK courts.
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Thinking - Blog
Injunctive relief in support of foreign proceedings: don't fall at the first hurdle
Following RPC Commercial Litigation Blog post "Granting interim relief in support of foreign proceedings: the expediency test revisited",...
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Thinking - Blog
Whose claim is it anyway?
COURT HAS WIDE DISCRETION WHEN ADDING, REMOVING AND SUBSTITUTING PARTIES
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Thinking - Blog
Granting interim relief in support of foreign proceedings: the expediency test revisited
Will the English courts grant claimants a worldwide freezing order ("WFO") or other interim relief in support of foreign proceedings, even if a defendant has no assets in the jurisdiction?
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Thinking - Blog
Guardian Care Homes v Barclays Bank PLC – LIBOR manipulation: update
SERIOUSLY ARGUABLE CASE ON LIBOR-FIXING SURVIVES INTERLOCTUTORY STAGE
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Thinking - Blog
Illegality – it's a question of proportionality
The recent case of ParkingEye v Somerfield Stores Limited saw the Court of Appeal grapple with the impact of illegality in contracts.
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Thinking - Blog
Counterclaims and Part 36 offers
Picture the situation, your client is the Defendant in proceedings where it has asserted a large Counterclaim.
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Thinking - Blog
The danger of sitting on your right to appeal
Two recent Court of Appeal cases have illustrated that the courts will take a strict approach to unsuccessful litigants who bring appeals out of time.
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Thinking - Blog
When should open justice be curtailed? Russian oligarchs learn the answer
It is an important principle of civil justice that proceedings are ordinarily conducted in public in open Court.
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Thinking - Blog
Beware of "settling" for standard form settlement wording
The recent decision of the Court of Appeal in the case of Kazeminy v Siddiqi1 highlights the potential pitfalls that await parties who rely on standard form settlement wording to settle complex multi-party disputes.
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Thinking - Blog
HMRC scores own goal in insolvency ruling regarding the Football League
In HMRC v The Football League Ltd1 the High Court delivered judgement on the controversial "football creditor rule" operated by The Football League.
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Thinking - Blog
A Defendant's Assets - What About Their Pension Fund?
In the recent case of Blight and others v Brewster1, the High Court allowed a judgment debt to be enforced against part of a defendant's pension fund.
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Thinking - Blog
Some Other Good Reason - Default Judgment and the Court's Discretion
The Court can set aside default judgment where either: (a) the defendant has a real prospect of successfully defending the claim; or (b) it appears to the court that there is some other good reason why the judgment should be set aside or varied or the defendant should be allowed to defend the claim.
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Thinking - Blog
Contentious Tax Review
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.
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Thinking - Blog
Tribunal allows taxpayers' appeals as they were carrying on a business with a view to profit
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.
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Thinking - Publication
Tax Bites – February 2025
Welcome to the latest edition of RPC's Tax Bites – providing monthly bite-sized updates from the tax world.
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Thinking - Podcast
Taxing Matters: Nature's wealth: unlocking the power of natural capital with Daisy Darrell
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.
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Thinking - Publication
V@ update - January 2025
Welcome to the January 2025 edition of RPC's V@, our monthly update which provides news and analysis from the VAT world.
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Thinking - Blog
HMRC’s enquiry and correction powers
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.
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Thinking - Blog
Upper Tribunal considers when a dividend becomes 'due and payable' for tax purposes
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.
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Thinking - Blog
HMRC launches new R&D voluntary disclosure platform amid increased enforcement and compliance efforts
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.
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Thinking - Blog
Loan Charge regime - High Court strikes out taxpayers' Part 8 claims as abuse of process
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.
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Thinking - Blog
Upper Tribunal allows taxpayers' appeals on 'deliberate' behaviour
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.
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Thinking - Blog
Will the UK government's latest measures targeting promoters of tax avoidance and fraud be effective?
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.
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Thinking - Blog
Preparing for an HMRC dawn raid
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.
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Thinking - Podcast
Taxing Matters: Deck the halls… with weird and wonderful taxes throughout history
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.
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Thinking - Blog
Tribunal strikes out HMRC's application for a tax-related information notice penalty against Paul Baxendale-Walker
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.
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Thinking - Publication
Tax Bites – December 2024
Welcome to the latest edition of RPC's Tax Bites – providing monthly bite-sized updates from the tax world.
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