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Thinking - Blog

Digital comparison tools: the CMA decides against a market investigation reference

Published on 30 Mar 2017. By Melanie Musgrave, Of Counsel

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.

Thinking - Blog

Blockchain technology for contracts: Above the law?

Published on 23 Mar 2017.

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'.

Thinking - Blog

Licensees beware - SAP wins victory against Diageo for breach of software licence agreement

Published on 08 Mar 2017.

In a significant ruling for software customers and providers, the High Court found that Diageo breached the "Named User" pricing mechanism of its software licence agreement with SAP.

Thinking - Blog

Online Sales and Price-Fixing

Published on 01 Dec 2016. By Melanie Musgrave, Of Counsel

The CMA recently issued a warning to online retailers against price-fixing and using automated re-pricing software to facilitate such arrangements.

Thinking - Blog

Digital comparison tools under review

Published on 12 Oct 2016. By Melanie Musgrave, Of Counsel

The UK's CMA has launched a market study into price comparison tools, such as price comparison websites and smartphone apps. The aim is to establish what action, if any, is required to improve how this market works. The CMA has until 28 March 2017 to decide whether to open an in-depth market investigation.

Thinking - Blog

Blocking the blockers: EU prohibits network-wide ad-blocking

Published on 12 Sep 2016. By Oliver Bray, Senior Partner

Mobile phone operators' plans to introduce network-wide ad-blocking technology are in jeopardy following new guidance from EU telecoms regulators, a move which highlights the divide between content providers and telecoms companies in their attitude towards ad-free content.

Thinking - Blog

Drones: don't fly out of bounds (legally)

Published on 27 Jul 2016.

Various commercial industries have already woken up to the myriad opportunities offered by drone technologies. Whilst the regulatory regime evolves, it is important that companies don’t fall foul of the law.

Thinking - Blog

Price fixing online – a new competition authority warning

Published on 18 Jul 2016. By Melanie Musgrave, Of Counsel

The UK's Competition and Markets Authority ("CMA") has released an open letter to suppliers and retailers warning against online practices which constitute price fixing.

Thinking - Blog

Update: High Court provides guidance on termination for contracting parties

Published on 27 Jan 2016.

In the recent case of C&S Associates Ltd v Enterprise Insurance Company Plc [2015] EWHC 3757 (Comm) the High Court considered a number of issues that will be of interest to contracting parties, including:

Thinking - Blog

FCA Publish Draft Guidance on Cloud Services

Published on 30 Nov 2015. By Mark Crichard, Partner

The FCA has recently published draft guidance for firms outsourcing to the cloud and other third party IT services. This comes as part of the FCA's work on "Project Innovate" which aims to tackle issues stifling innovation within the regulatory sector.

Thinking - Blog

FCA to examine use of big data in insurance

Published on 26 Nov 2015.

This week, the FCA has issued a "call for inputs" around how insurance firms use big data.

Thinking - Publication

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.

Thinking - Blog

The Modern Slavery Act: what you need to know about the new reporting obligation

Published on 10 Nov 2015.

The Modern Slavery Act 2015 (the Act) came into force on 26 March 2015. At a high level it aims to improve law enforcement tools, strengthen criminal penalties and deliver better protection and support for victims.

Thinking - Blog

Do you know you're being tracked?

Published on 05 Oct 2015. By Oliver Bray, Senior Partner

Do you own a smart phone? Do you always have WiFi enabled? If your answers to both these questions are yes, your movements were most probably tracked on your way into work today.

Thinking - Blog

EU Consultation on standards for a Digital Single Market

Published on 24 Sep 2015.

On 23 September 2015, the European Commission launched a public consultation on information and communications technology ("ICT") standards for creation of a Digital Single Market.

Thinking - Blog

Update: IT Suppliers beware! Your right to terminate on a customer insolvency is changing…

Published on 16 Sep 2015.

In September 2013 we reported on the Enterprise and Regulatory Reform Act 2013 which provided the Government with the power to extend the law regarding the supply of essential services to insolvent customers.

Thinking - Blog

Article 29 Working Party keeps up the pressure on data reform discussions

Published on 02 Sep 2015.

The EU data protection reform package has entered its decisive phase. The first trilogue between the European Parliament, the European Commission and the Council of Ministers began on 24 June 2015 but, even at this late stage, there are many key concepts still to be finalised.

Thinking - Blog

Transparency by design – putting FOIA at the forefront of public sector outsourcing contracts

Published on 20 Aug 2015.

Earlier this year, the Information Commissioner's Office (ICO) published a guidance document recommending some steps for public authorities (Authorities) to take when entering into outsourcing arrangements to help them comply with their freedom of information obligations.

Thinking - Publication

Technology and cyber risk update

Published on 29 Jul 2015.

Drones – issues for casualty insurers

Thinking - Blog

Digital content under the new Consumer Rights Act

Published on 14 May 2015. By Oliver Bray, Senior Partner

The Consumer Rights Act 2015 (CRA) comes into force on 1 October 2015. It will reform consumer law in the UK, in particular by setting up new consumer rights and remedies in respect of digital content.

Thinking - Blog

UK cyber security: insure against 'rapid, highly damaging and public' threats

Published on 06 May 2015. By Mark Crichard, Partner

Cyber attacks present a daily threat to UK businesses and have become more destructive in recent years with data breaches and hacks frequently making front page news.

Thinking - Blog

Court of Appeal opens the door to 'distress-only' data breach claims where no financial loss

Published on 21 Apr 2015.

In an important ruling, the Court of Appeal confirms that misuse of private information is a tort and rules on the meaning of "damage" under s13 of the Data Protection Act ("the DPA"), allowing claimants to recover compensation for "distress" resulting from a breach of the Act without also having to prove pecuniary losses.

Thinking - Blog

Supreme Court clarifies the limits on contractual discretion

Published on 30 Mar 2015. By David Cran, Partner, Head of IP & Tech

A recent decision of the Supreme Court1 has confirmed that the limits on contractual discretion include a requirement to take relevant issues into account and that the discretion is not exercised irrationally.

Thinking - Blog

CMA call for information on use of online reviews

Published on 12 Mar 2015.

Online reviews: love them or hate them, there is no escape. Products, services, large multinationals, SMEs, online or offline, almost everyone is being judged these days.

Thinking - Blog

ICO fines online travel insurer £175,000 for failing to keep customers’ personal information secure

Published on 03 Mar 2015. By Oliver Bray, Senior Partner

The Information Commissioners Office (the “ICO”) has fined Staysure.co.uk Limited (“Staysure”), an online travel insurance company, £175,000 for its failure to comply with the seventh data protection principle, after IT security failings allowed hackers to access up to 100,000 customer financial records.

Thinking - Blog

New powers to audit NHS authorities' data protection compliance

Published on 04 Feb 2015. By Mark Crichard, Partner

From 1 February 2015, the ICO will be able to subject public healthcare organisations to compulsory audits of their data protection compliance under section 41A of the Data Protection Act 1998.

Thinking - Blog

New UK Procurement Rules Published for Consultation

Published on 09 Oct 2014. By Mark Crichard, Partner

Draft new Public Contracts Regulations 2015 and a Consultation Document on UK Transposition of the new EU Procurement Directives have recently been published by the Cabinet Office. This paves the way for the 2014 Directives to be implemented in the UK early next year.

Thinking - Blog

FCA COMPLETES THEMATIC REVIEW OF MOBILE BANKING AND PAYMENTS

Published on 07 Oct 2014. By Mark Crichard, Partner

The Financial Conduct Authority (FCA) has recently published its findings following its thematic review of mobile banking and payments.

Thinking - Blog

EU Consultation on Cloud Computing and Software

Published on 30 Sep 2014. By Mark Crichard, Partner

The EU has opened a public consultation to help define future research priorities in the areas of Cloud Computing and Software (including Open Source). Any and all stakeholders are invited to submit their views by 10 October 2014.

Profile

Sophie Hudson

Trainee Solicitor

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.

Thinking - Blog

Tribunal finds insufficiency in taxpayer's return was not brought about "deliberately"

Published on 21 Nov 2024. By Liam McKay, Senior Associate

In allowing the taxpayer's appeal, the First-tier Tribunal determined that an insufficiency in his return was not brought about deliberately.

Thinking - Publication

How to prepare for an HMRC dawn raid

Published on 20 Nov 2024. By Adam Craggs, Partner

One of the most stressful moments for a business is HMRC officers demanding access to your premises, so it is vital to have plans in place in the event of a dawn raid.

Thinking - Blog

Contentious Tax Quarterly Review: November 2024

Published on 14 Nov 2024. By Adam Craggs, Partner

Adam Craggs and Harry Smith of RPC provide a Contentious Tax Quarterly Update discussing recent developments in tax litigation.

Thinking - Blog

Tribunal finds that mixed-use SDLT rates should be reined in for purchase of property and paddock

Published on 07 Nov 2024.

The Upper Tribunal dismissed HMRC's appeal and confirmed that mixed stamp duty land tax (SDLT) rates applied to the purchase of a property and adjoining paddock where a grazing lease for the latter was granted shortly after completion.

Thinking - Publication

Tax Bites – November 2024

Published on 05 Nov 2024. By Adam Craggs, Partner

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

Thinking - Blog

Autumn Budget 2024: summary of implications for businesses and individuals

Published on 31 Oct 2024. By Adam Craggs, Partner

Adam Craggs explores the key implications of the Autumn Budget 2024 for businesses and individuals.