Search results

Thinking - Blog

Court dismisses interest rate swap misselling case

Published on 29 Jan 2013. By Tom Hibbert, Partner

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.

Thinking - Blog

The meaning of (commercial) words

Published on 21 Jan 2013.

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.

Thinking - Blog

Enforcing Insolvency Orders in England & Wales following Rubin v Eurofinance

Published on 17 Jan 2013.

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.

Thinking - Blog

Injunctive relief in support of foreign proceedings: don't fall at the first hurdle

Published on 09 Jan 2013. By Dan Wyatt, Partner

Following RPC Commercial Litigation Blog post "Granting interim relief in support of foreign proceedings: the expediency test revisited",...

Thinking - Blog

Whose claim is it anyway?

Published on 05 Dec 2012.

COURT HAS WIDE DISCRETION WHEN ADDING, REMOVING AND SUBSTITUTING PARTIES

Thinking - Blog

Granting interim relief in support of foreign proceedings: the expediency test revisited

Published on 03 Dec 2012. By Dan Wyatt, Partner

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?

Thinking - Blog

Guardian Care Homes v Barclays Bank PLC – LIBOR manipulation: update

Published on 09 Nov 2012.

SERIOUSLY ARGUABLE CASE ON LIBOR-FIXING SURVIVES INTERLOCTUTORY STAGE

Thinking - Blog

Illegality – it's a question of proportionality

Published on 07 Nov 2012.

The recent case of ParkingEye v Somerfield Stores Limited saw the Court of Appeal grapple with the impact of illegality in contracts.

Thinking - Blog

Counterclaims and Part 36 offers

Published on 23 Aug 2012.

Picture the situation, your client is the Defendant in proceedings where it has asserted a large Counterclaim.

Thinking - Blog

The danger of sitting on your right to appeal

Published on 23 Aug 2012.

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.

Thinking - Blog

When should open justice be curtailed? Russian oligarchs learn the answer

Published on 07 Aug 2012. By Simon Hart, Partner, Head of Commercial Disputes

It is an important principle of civil justice that proceedings are ordinarily conducted in public in open Court.

Thinking - Blog

Beware of "settling" for standard form settlement wording

Published on 16 Jul 2012.

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.

Thinking - Blog

HMRC scores own goal in insolvency ruling regarding the Football League

Published on 26 Jun 2012.

In HMRC v The Football League Ltd1 the High Court delivered judgement on the controversial "football creditor rule" operated by The Football League.

Thinking - Blog

A Defendant's Assets - What About Their Pension Fund?

Published on 23 May 2012.

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.

Thinking - Blog

Some Other Good Reason - Default Judgment and the Court's Discretion

Published on 30 Apr 2012.

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.

Profile

Ivan Chang

Partner

Profile

Lucas Johncey

Trainee Solicitor

Profile

Catherine Leung

Senior Associate

+852 2216 7000

Email Catherine Leung

Hong Kong

View profile

Profile

Mia Pullara

Trainee Solicitor

Profile

Henry Mayhew

Trainee Solicitor

Profile

Shahil Goodka

Trainee Solicitor

Profile

Annabel Kwek

Associate

Profile

Angela Wu

Associate

Profile

Daniel Lubis

Of Counsel

Profile

Jessica Davies

Thinking - Blog

Supreme Court rejects taxpayers' appeals and denies enterprise zone allowances

Published on 27 Feb 2025. By Liam McKay, Senior Associate

In R (ota of Cobalt Data Centre 2 LLP and another) v HMRC [2024] UKSC 40, the Supreme Court dismissed the taxpayers' appeals concerning capital allowances on enterprise zone expenditure, confirming the correct interpretation of section 298 of the Capital Allowances Act 2001.

Thinking - Podcast

Taxing Matters: Mike Ashley wins landmark data protection case against HMRC

Published on 27 Feb 2025.

At the end of January, Mike Ashley won his high-profile and landmark data protection case against HMRC, with the High Court concluding that HMRC wrongly withheld his personal information for over two years. In this month's episode of Taxing Matters, our host and Senior Associate, Alexis Armitage is joined by Megan Grew, Associate at RPC and part of Mike Ashley's legal team, to discuss the legal aspects of the case that led to a landmark data protection victory against HMRC for Mike Ashley in the High Court.

Thinking - Publication

Customs and excise quarterly update - February 2025

Published on 26 Feb 2025. By Adam Craggs, Partner and Michelle Sloane, Partner

Welcome to the first edition of 2025! In this edition, we report on significant news items from critical changes to the Warehousekeepers and Owners of Warehoused Goods Regulations 1999 (WOWGR) to the newly implemented EU General Product Safety Regulation (GPSR). In our case law section, we analyse three recent decisions relating to the classification of wetsuits and aluminium roller banner stands and excise duty penalties.

Thinking - Publication

V@ update - February 2025

Published on 25 Feb 2025. By Adam Craggs, Partner and Jasprit Singh, Senior Associate

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

Thinking - Blog

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

Thinking - Blog

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.

Thinking - Blog

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.

Thinking - Blog

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.

Thinking - Publication

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.

Thinking - Podcast

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.

Thinking - Publication

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.

Thinking - Blog

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.

Thinking - Blog

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.

Thinking - Blog

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.

Thinking - Blog

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.

Thinking - Blog

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.

Thinking - Blog

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.

Thinking - Blog

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.

Thinking - Podcast

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.

Thinking - Blog

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.

Thinking - Publication

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.

Thinking - Blog

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.

Thinking - Podcast

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.

Thinking - Publication

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.

Thinking - Publication

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.