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Singapore Court of Appeal issues landmark decision in first cryptocurrency related trial
Quoine Pte Ltd v B2C2 Ltd [2020] SGCA(I) 02
Read moreHong Kong crypto regulation | Proposed decision in first cryptocurrency related trial mandatory licensing and supervisory regime for Virtual Asset Service Providers (VASPs)
In November 2020, the Financial Services and Treasury Bureau (FSTB) issued a public consultation paper proposing a new mandatory licensing and supervisory regime for all VASPs under the Anti-Money Laundering and Counter-Terrorist Financing Ordinance (Cap. 615) (AMLO).
Read moreUK authorities consider position of AI in preparation for a new Golden Age of Tech
The question: What direction is the UK taking regarding policies on artificial intelligence (AI)?
Read moreSnapshots Winter 2020
A roundup of key legal developments for the modern commercial lawyer.
Read moreA holistic assessment of the fairness of penalty terms in consumer contracts
Case C-738/19 A v B EU:C:2020:687 (10 September 2020)
Read moreSnapshots Autumn 2020
A roundup of key legal developments for the modern commercial lawyer.
Read moreWhat were the CMA’s key findings in its final report on online platforms and digital advertising?
What can be learned from the European Commission’s new guidelines on the Audiovisual Media Services Directive (AVMSD)?
Read moreAudiovisual Media Services Directive – European Commission adopts guidelines on video-sharing platforms and the promotion of European works
What can be learned from the European Commission’s new guidelines on the Audiovisual Media Services Directive (AVMSD)?
Read moreThe ASA’s new UK Scam Alert System
What is the latest tool in the ASA’s technology toolbox to combat misleading advertising online?
Read moreWish.com: sexually explicit in-app ads deemed offensive and inappropriately targeted
Will an ad of a sexually graphic nature be deemed to be inappropriately targeting consumers and causing harm and offence if it appears on general audience platforms?
Read moreBOXT: ‘next day delivery’ and comparative pricing claims
How careful do you need to be with “next day delivery” claims? And is one product comparison enough when making a price comparison claim?
Read moreSky UK: clarity over upfront costs and different fees charged to different groups
Do you need to include additional upfront costs in the main body of your ad? And how clear do you need to be about different fees being charged to different groups of consumers (eg existing vs new customers)?
Read moreP&G: verification requirements in comparative advertising campaigns
How much detail do you need to include to meet the verification requirements under the CAP Code when making comparisons with identifiable competitors?
Read morePlayrix: gameplay footage must be representative of the gaming experience
When advertising a game, can you use gameplay footage which does not actually feature in the game, or only features to a limited degree?
Read moreSnapshots Summer 2020
A roundup of key legal developments for the modern commercial lawyer.
Read moreSnapshots Spring 2020
This is your roundup of all recent legal updates spanning advertising & marketing, commercial cases,technology / digital, data protection and intellectual property.
Read moreAcquisitions: clause in SPA construed as a covenant to pay, not an indemnity
When will a clause be considered a covenant to pay as opposed to an indemnity?
Read moreSnapshots Winter 2019
This is your roundup of all recent legal updates spanning advertising & marketing, commercial cases,technology / digital, data protection and intellectual property.
Read moreSnapshots Autumn 2019
This is your roundup of all recent legal updates spanning advertising & marketing, commercial cases,technology / digital, data protection and intellectual property.
Read moreSnapshots Summer 2019
This is your roundup of all recent legal updates spanning advertising & marketing, commercial cases,technology / digital, data protection and intellectual property.
Read moreSnapshots - Spring 2019
This is your roundup of all recent legal updates spanning advertising & marketing, commercial cases,technology / digital, data protection and intellectual property.
Read moreSnapshots - Winter 2018
This is your roundup of all recent legal updates spanning advertising & marketing, commercial cases,technology / digital, data protection and intellectual property.
Read moreSnapshots - Autumn 2018
This is your roundup of all recent legal updates spanning advertising & marketing, commercial cases,technology / digital, data protection and intellectual property.
Read moreSnapshots - Summer 2018
This is your roundup of all recent legal updates spanning advertising & marketing, commercial cases,technology / digital, data protection and intellectual property.
Read moreSnapshots - Spring 2018
This is your roundup of all recent legal updates spanning advertising & marketing, commercial cases,technology / digital, data protection and intellectual property.
Read moreSnapshots - Winter 2017
This is your roundup of all recent legal updates spanning advertising & marketing, commercial cases,technology / digital, data protection and intellectual property.
Read moreSnapshots - Autumn 2017
This is your roundup of all recent legal updates spanning advertising & marketing, commercial cases,technology / digital, data protection and intellectual property.
Read moreTribunal allows trustee's appeal in inheritance tax case
In Accuro Trust (Switzerland) SA v HMRC [2025] UKFTT 464 (TC), the First-tier Tribunal (FTT) found that when a non-UK domiciled settlor added assets to an offshore trust and later became UK-domiciled, assets deposited after becoming UK domiciled remain “excluded property” when calculating inheritance tax (IHT).
Read moreTaxing Matters: The countdown to failure to prevent fraud is on (Part 3): Looking ahead: further developments for corporate criminal liability
From 1 September 2025, the new failure to prevent fraud offence will come into effect under the Economic Crime and Corporate Transparency Act 2023 (ECCTA). Statutory guidance issued by the Home Office sets out the framework that large organisations should implement by September 2025, to ensure they have in place reasonable fraud prevention procedures.
Read moreV@ update - July 2025
Welcome to the July 2025 edition of RPC's V@, our monthly update which provides news and insightful analysis from the VAT world.
Read moreWhat the 'whistleblower' reward scheme means for tax compliance
The UK government has recently announced a new reward scheme will be established later this year to encourage informants to report tax fraud to HMRC. Such a reward scheme has implications for tax compliance.
Read moreNew legislation announced making recruitment agencies or end clients jointly and severally liable for PAYE and NIC
New legislation announced making recruitment agencies or end clients jointly and severally liable for PAYE and NIC
Read moreThe countdown to failure to prevent fraud is on (Part 2): What is failure to prevent fraud?
From 1 September 2025, the new failure to prevent fraud offence will come into effect under the Economic Crime and Corporate Transparency Act 2023 (ECCTA). Statutory guidance from the Home Office sets out the framework that large organisations should implement by September 2025, to ensure they have in place reasonable fraud prevention procedures.
Read moreThe countdown to failure to prevent fraud is on (Part 1): A recap on corporate criminal liability
From 1 September 2025, the new failure to prevent fraud offence will come into effect under the Economic Crime and Corporate Transparency Act 2023 (ECCTA). Statutory guidance from the Home Office sets out the framework that large organisations should implement by September 2025, to ensure they have in place reasonable fraud prevention procedures.
Read moreTribunal allows taxpayer's appeal in respect of overdrawn director's loan account
In Quillan v HMRC [2025] UKFTT 421 (TC) the FTT held that a director's loan was neither written off nor released in the absence of a formal acknowledgment from the company's liquidator.
Read moreHMRC's latest nudge letter campaign targets loan arrangements
HMRC is targeting taxpayers who have claimed tax relief for interest paid, or other debits relating to loans, where they suspect that one of the taxpayer's "main purposes" for entering into the loan relationship was to avoid tax.
Read moreTribunal accepts taxpayers' Ramsay argument and allows their appeals
In The Vaccine Research Ltd Partnership & Anor v HMRC [2025] UKFTT 402 (TC), the First-tier Tribunal (FTT) allowed the taxpayers' appeal, concluding that under the Ramsay principle of statutory interpretation, licence fees received as part of a tax-planning scheme, were neither annual payments nor income not otherwise charged of the partners, within sections 683 or 687 of Income Tax (Trading & Other Income) Act 2005.
Read moreHMRC directed by tribunal to issue closure notices
In Refinitiv Ltd and others v HMRC [2025] UKFTT 415 (TC), the First-tier Tribunal directed HMRC to issue closure notices on the basis it had failed to meet the burden to keep the relevant enquiries open as ongoing judicial review proceedings do not constitute "reasonable grounds" for not issuing a closure notice.
Read moreTax Bites - July 2025
Welcome to the latest edition of RPC's Tax Bites – providing monthly bite-sized updates from the tax world.
Read moreTaxing Matters: When tax advice goes wrong: professional negligence in tax disputes
In this episode, our host and Senior Associate at RPC, Alexis Armitage, is joined by colleagues Helen Kerr and Tom Wild from RPC's Professional Liability team to explore how professional negligence claims can arise during the lifecycle of a tax dispute.
Read moreUpper Tribunal dismisses IR 35 challenge
In George Mantides Ltd v HMRC [2025] UKUT 00124 (TCC), the Upper Tribunal dismissed the company's appeal against an income tax determination and national insurance decision. Whilst the UT set aside the earlier decision of the First-tier Tribunal on the basis that there were errors in the assessment of the hypothetical contract, ultimately it came to the same conclusion that the hypothetical contract was one of employment for the purposes of IR35.
Read moreV@ update - June 2025
Welcome to the May 2025 edition of RPC's V@, our monthly update which provides news and insightful analysis from the VAT world.
Read moreImproving HMRC’s Approach to Dispute Resolution
This article considers the recently launched consultation aimed at modernising HMRC’s approach to resolving tax disputes.
Read moreNo Retreat on UK Digital Services Tax – For Now
This blog considers recent speculation concerning the future of the UK's Digital Services Tax in the context of trade negotiations between the UK and the USA.
Read moreCourt of Appeal confirms pre-construction costs qualify for capital allowances
In Orsted West of Duddon Sands (UK) Ltd and others v HMRC [2025] EWCA Civ 279, the Court of Appeal held that expenditure incurred in designing windfarms and on studies informing the installation could qualify for capital allowances.
Read moreTax Bites - June 2025
Welcome to the latest edition of RPC's Tax Bites – providing monthly bite-sized updates from the tax world.
Read moreNew Cryptoasset reporting obligations for businesses
The UK is adopting the OECD’s Cryptoasset Reporting Framework (CARF) and expanding it to include domestic data collection and reporting requirements. Starting from 1 January 2026, businesses operating in the cryptoasset sector will face new obligations to collect and report data to HMRC.
Read moreNew reporting obligations for Cryptoasset users
The UK is adopting the OECD’s Cryptoasset Reporting Framework (CARF) and expanding it to include domestic data collection and reporting requirements. From 1 January 2026, users of cryptoasset service providers will be required to provide identifying information to those providers, which may then be reported to HMRC.
Read moreBlowing the whistle!
Adam Craggs and Tom Holden consider the US and Canadian 'whistleblower' models in light of the government's plans for a new reward scheme inspired by these, as well as the existing HMRC rewards scheme this initiative will complement.
Read moreCustoms and excise quarterly update – May 2025
Welcome to the May 2025 edition of RPC's Customs and excise quarterly update.
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