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UK formally leaves EU - practical matters you ought to be thinking about now
The UK formally left the EU on 31 January 2020. This is not the end, or the beginning of the end, it is the end of the beginning. The much more important future relationship needs to be determined. There is a hiatus until 31 December 2020 when nothing changes with regard to free trade and movement of people between the UK and the EU.
Read moreNew year's (tax) resolutions
It's that time of year when people are abiding by, (re)assessing and / or breaking their new year's resolutions. It's no different in the world of tax.
Read moreEquitable Life – High Court approves Part VII transfer, and distinguishes Prudential/Rothesay
The High Court has approved a large Part VII transfer by Equitable Life of life assurance and pensions policies, and has easily distinguished the decision in Prudential/Rothesay.
Read moreCorporate governance for large private companies
For financial years beginning on or after 1 January 2019, large private companies will need to adhere to the requirements contained in a new corporate governance code published by the Financial Reporting Council. The introduction of the new code followed multiple scandals which revealed poor corporate practices and neglect of stakeholders' interests. As a result, the code seeks to rebuild confidence and trust in these large private companies.
Read moreFootball, the beautiful investment game?
Another football season is upon us and we dream of silverware to be won. However, planning for the next transfer window begins almost immediately for those clubs listed on a stock market. There are opportunities to increase their share price through new signings, managers and sponsorship deals.
Read more'Green Finance' enters the mainstream
With the UK's recent commitment to cut emissions to net zero by 2050, the financial sector is looking to 'green finance' to encourage investment in sustainable and environmentally-friendly businesses. Recent examples, like Nokia's €1.5 billion credit facility announced last week, show that environmental impact is becoming a key consideration for lenders and borrowers.
Read moreNational Security and Investment – the EU's response
National security concerns regarding Huawei continue to make headlines around the world, against the backdrop of an ongoing US / Chinese trade war. This blog looks at new EU rules on foreign investments which raise security or public order concerns.
Read moreStamp duty land tax (SDLT) avoidance and corporate property deals – the importance of timing!
The First-Tier Tribunal has, in a recent decision, caused something of a stir for clients and advisors familiar with the well-trodden (and, usually, tax-efficient) use of offshore unit trusts to hold UK property.
Read moreMore than you bargained for: the implied duty of good faith
The recent High Court decision in Bates v. Post Office (No. 3) confirms a general principle that if a contract is a "relational" contract then it will include an implied obligation of good faith. Previously, there had been doubt whether such a general principle exists, as historically this was not an approach recognised by the English courts.
Read moreDerivative transactions – the obligation to report
As the recent £34.9m fine for Goldman Sachs shows, the FCA takes the obligation to report derivative transactions seriously. How does this affect parties who trade infrequently, and what changes to the reporting requirement can we expect post-Brexit?
Read moreBrexit delay prolongs uncertainty for insurers
Yesterday's announcement of Halloween as the new deadline for Brexit will prolong uncertainty for many UK insurers.
Read moreUK property – big tax changes for non-UK residents
From 6 April 2019, all gains from UK real estate realised on disposal by non-residents, whether residential or commercial property and whether by way of direct or "indirect" disposal, will be subject to UK capital gains tax or corporation tax.
Read moreA licence to kill... a licence
In the second of a number of short articles we are producing in relation to businesses in the tech space, we will be discussing a real life example of what not to do when diligencing a tech company and its third party IP licence agreements.
Read morePart Three: Five practical implications of side letters and most favoured nations clauses for fund investors and managers
In this third and final part of our series on side letters and most favoured nation (MFN) clauses in private equity funds, we examine five practical implications for investors and managers.
Read morePart Two: Side letters and fundraising
In this second of a three part series, we look more closely at side letters and most favoured nation (MFN) clauses in the private equity space.
Read morePart One: Overview of side letters & MFNs when investing in private equity funds
In the first of a three part series we consider the importance of side letters and most favoured nations (MFN) clauses in private equity funds.
Read moreNew regulations to permit assignment of receivables under commercial contracts now in force
After more than four years of consultation, draft regulations and revisions, the Business Contract Terms (Assignment of Receivables) Regulations 2018 (the Regulations) have now taken effect, and apply to all relevant contracts entered into on or after 31 December 2018.
Read moreHuawei and UK National Security - A new technology cold war?
Chinese technology giant, Huawei, has been making plenty of headlines recently. First, a number of Western governments (including the US, Australia and New Zealand) have banned Huawei equipment from being used in 5G networks, citing national security concerns. Next, Huawei's CFO was arrested in Canada in connection with alleged breaches of international sanctions.
Read moreSomething out of the ordinary (share capital)
The term ordinary share capital is widely used in UK tax provisions. While the term has a statutory definition a recent table by the Chartered Institute of Taxation shows how HMRC has interpreted it in practice.
Read moreTech talent: To purchase or to hire…that is the question
When acquiring tech companies & their human talent, there are some key considerations that buyers should take into account when formulating their M&A strategy
Read moreDrafting: you do the maths
Chartbrook v. Persimmon provides a good example of why contracts can benefit from worked mathematical formulae to aid courts in interpreting key contractual clauses.
Read moreManaging expectations: key considerations for early stage start-ups and their investors
Peter Sugden discusses "good leaver / bad leaver" provisions in early-stage venture capital investment to help explain key terms for start-up business.
Read moreCyber_Bytes Issue 70
Welcome to Cyber_Bytes, our regular round-up of key developments in cyber, tech and evolving risks.
Read moreNew guidance on balancing data protection with the FCA's Consumer Duty and the TPR's Code of Practice
The Financial Conduct Authority (FCA), Information Commissioner's Office (ICO) and The Pensions Regulator (TPR) have published welcome guidance (Joint Statement) aimed at retail investment firms and pension providers on how to ensure their customer communications comply with the FCA's Consumer Duty (Consumer Duty) and the TPR’s Code of Practice (Code of Practice), whilst ensuring they follow the rules on direct marketing and data protection.
Read morePrivacy developments – looking back and looking forward
In this article, we give you a high-level snapshot of the key data protection and privacy developments in the UK and EU in 2024 as well as developments we anticipate for 2025.
Read moreEU publishes draft Code for general-purpose AI models
What measures are proposed by the EU AI Office to regulate general-purpose AI (GPAI) models?
Read moreOfcom rolls out implementation phases for compliance with the Online Safety Act
What is Ofcom’s timeframe for implementation of the Online Safety Act (OSA) and what actions will in-scope services need to take to ensure compliance?
Read moreNew Safer Phones Bill aims at “making social media less addictive” for young people
How does the Safer Phones Bill intend to protect young people online?
Read moreTwo years on from the Digital Services Act
How has the European Commission (Commission) enforced the Digital Services Act (DSA) since its inception?
Read moreThe EU's Cyber Resilience Act: 10 on the 10
Today the EU's Cyber Resilience Act (Regulation (EU) 2024/2847) ('CRA') enters into force. The CRA recognises that the continuously evolving world of smart products is frequently challenged by vulnerabilities which can potentially lead to cyber-security incidents. Whilst most of the Act's obligations will not be applicable until three years from now, 10 December is the day when the EU takes a big step towards it's ten-year Cybersecurity Strategy. To mark the occasion, we have outlined ten key points that entities in scope must be aware of in preparation for compliance with the CRA.
Read moreSnapshots Winter 2024
A roundup of key legal developments for the modern commercial lawyer.
Read moreDORA Watch - November 2024
As financial entities and ICT service providers undergo the final stages of implementation of the Digital Operational Resilience Act (DORA) requirements into their systems and processes, it is imperative to understand the legal developments and ongoing updates arising from EU Member States as they go through their respective transposition and alignment processes. Through TerraLex - our global legal network, which provides us with access to 22,000 lawyers from highly regarded and carefully vetted law firms stretching more than 120 countries – we have collated legal updates focusing on DORA and its implications in EU jurisdictions.
Read moreData Dispatch - November 2024
Welcome to the eighth edition of Data Dispatch from the Data Advisory team at RPC. Our aim is to provide you on a regular basis with an easy-to-digest summary of key developments in data protection law.
Read moreNew Data (Use and Access) Bill
What does the new Data (Use and Access) Bill (the Data Bill) mean for businesses?
Read moreCyber_Bytes Issue 69
Welcome to Cyber_Bytes, our regular round-up of key developments in cyber, tech and evolving risks.
Read moreNavigating a cyber breach
Cyber attacks remain a board-level concern for companies given their ability to disrupt services and unleash serious repercussions on financial, reputational, and operational fronts.
Read moreDORA Developments Compilation – October 2024
As financial entities and ICT service providers undergo the final stages of implementation of the Digital Operational Resilience Act (DORA) requirements into their systems and processes, it is imperative to understand the legal developments and ongoing updates arising from EU Member States as they go through their respective transposition and alignment processes. Through TerraLex - our global legal network, which provides us with access to 22,000 lawyers from highly regarded and carefully vetted law firms stretching more than 120 countries – we have collated legal updates focusing on DORA and its implications in EU jurisdictions.
Read moreDigital operational resilience: the UK regulatory landscape
Operational Resilience in the supply chain has become an undeniable priority for all financial service providers across the continent.
Read moreData Dispatch - October 2024
Welcome to the seventh edition of Data Dispatch from the Data Advisory team at RPC. Our aim is to provide you on a regular basis with an easy-to-digest summary of key developments in data protection law.
Read moreThe EU Cyber Resilience Act targets digital components made available in the EU market throughout the entire supply chain of a product
Last month, the EDPB published their "Guidelines on Examples regarding Personal Data Breach Notification" (the Guidelines). These are intended to provide "practice-oriented, case-based" guidance on when it is necessary to notify the relevant supervisory authorities (the SA) under Article 33(1) of the GDPR and/or data subjects under Article 34(1) of the GDPR following a personal data breach.
Read moreSnapshots Autumn 2024
A roundup of key legal developments for the modern commercial lawyer.
Read moreCyber_Bytes Issue 68
Welcome to Cyber_Bytes, our regular round-up of key developments in cyber, tech and evolving risks.
Read moreDORA Watch – August and September 2024
As financial entities and ICT service providers undergo the final stages of implementation of the Digital Operational Resilience Act (DORA) requirements into their systems and processes, it is imperative to understand the legal developments and ongoing updates arising from EU Member States as they go through their respective transposition and alignment processes. Through TerraLex - our global legal network, which provides us with access to 22,000 lawyers from highly regarded and carefully vetted law firms stretching more than 120 countries – we have collated legal updates focusing on DORA and its implications in EU jurisdictions.
Read moreData Dispatch - September 2024
Welcome to the sixth edition of Data Dispatch from the Data Advisory team at RPC. Our aim is to provide you on a regular basis with an easy-to-digest summary of key developments in data protection law.
Read moreCyber_Bytes Issue 67
Welcome to Cyber_Bytes, our regular round-up of key developments in cyber, tech and evolving risks.
Read moreICO Processor fine – the ICO's approach to assessing technical standards and its impact
The ICO recently confirmed its provisional decision to fine Advanced Computer Software Group £6.09 million following a data breach that it suffered in 2022.
Read moreCyber_Bytes Issue 66
Welcome to Cyber_Bytes, our regular round-up of key developments in cyber, tech and evolving risks.
Read moreSnapshots Summer 2024
A roundup of key legal developments for the modern commercial lawyer.
Read moreUK’s Digital Regulation Co-operation Forum announces new AI and Digital Hub Pilot
What is the AI and Digital Hub and how can AI innovators use it?
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