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RPC Bites #24 - Brexit hits Percy Pigs, HFSS restrictions to become law in 2022 and a reminder that despite popular belief, honey is not medicinal

Published on 27 Jan 2021. By Ciara Cullen, Partner and Ben Mark, Partner

Welcome to RPC Bites. Our aim in the next 2 minutes is to provide you with a flavour of some key legal, regulatory and commercial developments in the Food & Drink sector over the last fortnight… with the occasional bit of industry gossip thrown in for good measure. Enjoy!!

RPC Bites #23 - Northern Ireland Protocol breakthrough, victory for the UK organics sector and eco faux pas for Gousto

Published on 17 Dec 2020. By Ciara Cullen, Partner and Ben Mark, Partner

Welcome to RPC Bites. Our aim in the next 2 minutes is to provide you with a flavour of some key legal, regulatory and commercial developments in the Food & Drink sector over the last fortnight… with the occasional bit of industry gossip thrown in for good measure. Enjoy!!

RPC Bites #22 - Brexit tips with 30 days to go, ASA rulings and farming subsidy reforms

Published on 03 Dec 2020. By Ciara Cullen, Partner and Ben Mark, Partner

Welcome to RPC Bites. Our aim in the next 2 minutes is to provide you with a flavour of some key legal, regulatory and commercial developments in the Food & Drink sector over the last fortnight… with the occasional bit of industry gossip thrown in for good measure. Enjoy!!

Know where you stand

Published on 25 Nov 2020. By Ciara Cullen, Partner and Ben Mark, Partner

Whether you’re just starting out or launching a new beer, there are a wealth of intellectual property issues to consider in the world of brewing. Here, Ciara Cullen and Ben Mark, outline those do’s and don’ts, the changing brewing landscape and how to thrive in 2021 and beyond.

European Parliament votes on plant-based food labels

Published on 25 Nov 2020. By Ciara Cullen, Partner and Sophie Tuson, Senior Associate, Environment and Climate Change Practice Lead

On 23 October 2020, the European Parliament voted on proposed amendments to the Common Agricultural Policy (CAP) which would affect how plant-based products can be labelled in the EU.

RPC Bites #21 – burgers, Brexit and bans for online ads

Published on 20 Nov 2020. By Ciara Cullen, Partner and Ben Mark, Partner

Welcome to RPC Bites. Our aim in the next 2 minutes is to provide you with a flavour of some key legal, regulatory and commercial developments in the Food & Drink sector over the last fortnight… with the occasional bit of industry gossip thrown in for good measure. Enjoy!!

CMA launches Investigation into green claims

Published on 20 Nov 2020. By Sophie Tuson, Senior Associate, Environment and Climate Change Practice Lead and Ciara Cullen, Partner

The CMA, the UK's consumer watchdog, has launched an investigation into environmental claims made by businesses to promote their products.

RPC Bites #20

Published on 06 Nov 2020. By Ciara Cullen, Partner and Ben Mark, Partner

Welcome to RPC Bites. Our aim in the next 2 minutes is to provide you with a flavour of some key legal, regulatory and commercial developments in the Food & Drink sector over the last fortnight… with the occasional bit of industry gossip thrown in for good measure. Enjoy!!

Neat infringement claim leaves whiskey competitor’s trade mark on the rocks

Published on 02 Nov 2020. By Ciara Cullen, Partner

The producers of Eagle Rare bourbon whiskey have succeeded in their trade mark infringement claim against competitor, American Eagle. The case highlights the impact of market-specific context in determining whether consumers are likely to be confused by similar trade marks. Whilst the case has general relevance, it will be of specific interest to alcohol and luxury goods brands.

RPC Bites #19

Published on 20 Oct 2020. By Ciara Cullen, Partner and Ben Mark, Partner

Welcome to RPC Bites. Our aim in the next 2 minutes is to provide you with a flavour of some key legal, regulatory and commercial developments in the Food & Drink sector over the last fortnight… with the occasional bit of industry gossip thrown in for good measure. Enjoy!!

RPC Bites #18

Published on 08 Oct 2020. By Ciara Cullen, Partner and Ben Mark, Partner

Welcome to RPC Bites. Our aim in the next 2 minutes is to provide you with a flavour of some key legal, regulatory and commercial developments in the Food & Drink sector over the last fortnight… with the occasional bit of industry gossip thrown in for good measure. Enjoy!!

RPC Bites #17

Published on 24 Sep 2020. By Ciara Cullen, Partner and Ben Mark, Partner

Welcome to RPC Bites. Our aim in the next 2 minutes is to provide you with a flavour of some key legal, regulatory and commercial developments in the Food & Drink sector over the last fortnight… with the occasional bit of industry gossip thrown in for good measure.

RPC Bites #16

Published on 10 Sep 2020. By Ciara Cullen, Partner and Ben Mark, Partner

Welcome to RPC Bites. Our aim in the next 2 minutes is to provide you with a flavour of some key legal, regulatory and commercial developments in the Food & Drink sector over the last fortnight… with the occasional bit of industry gossip thrown in for good measure.

CBD products no longer ex-hemp from regulation

Published on 02 Sep 2020. By Sarah Mountain, Partner and Natalie Drew, Senior Associate

In recent years, there has been a surge in demand for food and drink products containing cannabidiol (CBD). Popular items have ranged from oils with added CBD to CBD-infused chocolate and kombucha. With the market experiencing double digit growth year on year and a recent spike in demand during 'lockdown', UK consumers continue to demonstrate ever greater interest in CBD products. But with new regulatory requirements on the horizon, are things about to change?

RPC Bites #15

Published on 26 Aug 2020. By Ciara Cullen, Partner and Ben Mark, Partner

Welcome to RPC Bites. Our aim in the next 2 minutes is to provide you with a flavour of some key legal, regulatory and commercial developments in the Food & Drink sector over the last fortnight… with the occasional bit of industry gossip thrown in for good measure.

RPC Bites #14

Published on 07 Aug 2020. By Ciara Cullen, Partner and Ben Mark, Partner

Welcome to RPC Bites. Our aim in the next 2 minutes is to provide you with a flavour of some key legal, regulatory and commercial developments in the Food & Drink sector over the last fortnight… with the occasional bit of industry gossip thrown in for good measure.

RPC Bites #13

Published on 21 Jul 2020. By Ciara Cullen, Partner and Ben Mark, Partner

Welcome to RPC Bites. Our aim in the next 2 minutes is to provide you with a flavour of some key legal, regulatory and commercial developments in the Food & Drink sector over the last fortnight… with the occasional bit of industry gossip thrown in for good measure. Enjoy!

VAT'll do nicely – temporary VAT rate cut to boost hospitality and tourism sectors

Published on 13 Jul 2020. By Ben Roberts, Partner

Last week, as part of efforts to boost the UK economy in light of the Covid-19 pandemic, the Chancellor announced a temporary (6 month) cut in the rate of VAT for certain supplies of hospitality, hotel and holiday accommodation, and admissions to certain attractions.

RPC Bites #12

Published on 08 Jul 2020. By Ciara Cullen, Partner and Ben Mark, Partner

Welcome to RPC Bites. Our aim in the next 2 minutes is to provide you with a flavour of some key legal, regulatory and commercial developments in the Food & Drink sector over the last fortnight… with the occasional bit of industry gossip thrown in for good measure. Enjoy!

RPC Bites #11

Published on 24 Jun 2020. By Ciara Cullen, Partner and Ben Mark, Partner

Welcome to RPC Bites. Our aim in the next 2 minutes is to provide you with a flavour of some key legal, regulatory and commercial developments in the Food & Drink sector over the last fortnight… with the occasional bit of industry gossip thrown in for good measure. Enjoy!

Beware the desire to "make hay while the sun shines" – the ASA warns marketers to "think very carefully" before making COVID-19 claims

Published on 17 Jun 2020. By Sarah Mountain, Partner and Samuel Coppard, Senior Associate

There is no denying the recent popularity of health and wellness trends: As at the end of 2018, the market had an estimated global value of $4.2 trillion. During the current climate, it has understandably gathered even more traction, with consumers increasingly concerned about obtaining and maintaining healthy bodies and minds.

RPC Bites #10

Published on 10 Jun 2020. By Ciara Cullen, Partner and Ben Mark, Partner

Welcome to RPC Bites. Our aim in the next 2 minutes is to provide you with a flavour of some key legal, regulatory and commercial developments in the Food & Drink sector over the last fortnight… with the occasional bit of industry gossip thrown in for good measure.

RPC Bites #9

Published on 29 May 2020. By Ciara Cullen, Partner and Ben Mark, Partner

Welcome to RPC Bites. Our aim in the next 2 minutes is to provide you with a flavour of some key legal, regulatory and commercial developments in the Food & Drink sector over the last fortnight… with the occasional bit of industry gossip thrown in for good measure. Enjoy!

The ASA bites back – Burger King 'Rebel Whopper' ads ruled to be misleading and in breach of advertising rules

Published on 07 May 2020. By Ben Mark, Partner

At the start of the year, Veganuary hit the headlines, with the British public challenged to ditch animal by-products in favour of a plant-based diet for the month of January.

Carluccio's serves up a rescue recipe

Published on 28 Apr 2020. By Paul Bagon, Partner

On Friday 24 April, RPC hosted a 30 minute webinar on the interaction of furloughing and insolvency law.

Food & Beverage

With experience across the food and drink supply chain, we understand the challenges you face. Partner with us to protect your interests and gain a competitive advantage.

Judicial Review in Tax Disputes – An Overview

Published on 27 Mar 2025. By Adam Craggs, Partner and Liam McKay, Senior Associate

Judicial review remains an important tool for taxpayers to challenge HMRC's decisions, and it is important for taxpayers and practitioners to have a clear understanding of the judicial review process.

V@ update - March 2025

Published on 26 Mar 2025. By Adam Craggs, Partner and Jasprit Singh, Senior Associate

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

Taxing Matters: Navigating the human side of tax disputes with Mark Bevington of ADE Tax

Published on 26 Mar 2025.

In our latest episode of RPC's Taxing Matters, podcast host and Senior Associate, Alexis Armitage, is joined by Mark Bevington managing principal and founder of ADE Tax.

Court allows taxpayer's appeal and agrees the "exceptional circumstances" exemption was satisfied

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

In A Taxpayer v HMRC [2025] EWCA Civ 106, the Court of Appeal allowed the taxpayer's appeal, agreeing with the First-tier Tribunal's decision that the "exceptional circumstances" exemption in paragraph 22(4), Schedule 45, Finance Act 2013, was satisfied.

High Court permits recission in EBT case enabling taxpayers to avoid IHT liability

Published on 13 Mar 2025. By Jasprit Singh, Senior Associate

In JTC Employer Solutions Trustee Ltd and others v Garnett and another, the High Court allowed the claimants' claim and permitted rescission in relation to various Employee Benefit Trust appointments to sub-trusts, with the result that there was no IHT liability as the mistake in creating the sub-trusts was sufficiently serious to render it unconscionable to leave the mistaken disposition uncorrected.

Taxing Matters: IWD 2025 special with Ele Theochari

Published on 06 Mar 2025.

This month, RPC Senior Associate and Taxing Matters host, Alexis Armitage, is joined by Ele Theochari, Partner at Blick Rothenberg for a special episode to celebrate International Women's Day.

Tribunal allows taxpayer's appeal in R&D relief claim

Published on 06 Mar 2025. By Daniel Williams, Associate

In Stage one Creative Services Ltd v HMRC [2024] UKFTT 1059 (TC), the First-tier Tribunal allowed the taxpayer's appeal against HMRC's decision to refuse R&D relief claims on the basis that the relevant projects were not "subsidised" or "contracted out".

Tax Bites – March 2025

Published on 04 Mar 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.

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.

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.

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.

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.

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.