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Thinking - Blog

Oral variations can leave you between a Rock and a hard place

Published on 31 May 2018.

Variations to contracts, whether the scope of the works or services to be performed or the terms under which those works/services are provided, are common place in the construction industry. Often these variations are agreed on site, in a hurry and with little regard to any formalities that might be contained within the parties' contract. The recent case of Rock Advertising Limited v MWB Business Exchange Centres Ltd provides an important reminder that the contract shouldn’t be ignored.

Thinking - Blog

New(ly reiterated) grounds for stay on enforcement of an adjudication decision

Published on 05 Apr 2018.

A real risk of the dissipation or disposal of an adjudication sum may justify the grant of a stay on enforcement of an adjudicator's award.

Thinking - Blog

Equitix ESI CHP (Wrexham) Limited v Bester Generacion UK Limited: Judicial guidance on the applicability of the HGCRA to a dispute under a power generation contract

Published on 19 Feb 2018.

Equitix ESI CHP (Wrexham) Limited (Equitix), a special purpose vehicle, entered into a design and build contract with Bester Generacion UK Limited (Bester) for the construction of the Wrexham Biomass Fired Energy Generating Plant (the Project).

Thinking - Blog

Incorrect Ownership Certificates: A Cautionary Tale

Published on 19 Jan 2018.

In a case which the judge deemed to be "a cautionary tale about how not to submit a planning application and its consequences", the High Court has recently tackled the question of the effect of incorrect ownership certificates submitted with planning applications. In considering the issue, the Court has given us a helpful reminder of when such an error might lead to the quashing of a planning permission.

Thinking - Blog

FIDIC Rainbow Suite: Second Editions unveiled

Published on 12 Dec 2017.

18 years after the publication of the original editions, FIDIC released its Second Edition Red (Construction), Yellow (Plant and Design Build) and Silver Books (EPC / Turnkey Projects) at the FIDIC Users' Conference in London last week. The philosophy behind the revised contracts is greater clarity and transparency with an emphasis on avoiding disputes and quickly resolving them when they do arise. We highlight some of the key changes within this note.

Thinking - Blog

Construction Act and Retention consultations published by the Government

Published on 02 Nov 2017.

The Government has recently published two consultations to review (i) the implementation of the 2011 changes to the Construction Act; and (ii) the practice of cash retention under construction contracts.

Thinking - Blog

From light industrial to residential – the new permitted development right

Published on 01 Nov 2017.

At a time when headlines and inboxes are filled with new comment, consultation and discussion on how to tackle England's housing crisis, a new permitted development right allowing a change of use from light industrial to residential has come into effect with very little fanfare. So what's new, and why have we not heard more about it?

Thinking - Blog

North Midland Building Limited v Cyden Homes Limited [2017] EWHC 2414 (TCC): Choose your extension of time provisions carefully

Published on 11 Oct 2017.

North Midland Building Limited v Cyden Homes confirms the primacy of the parties' contract in determining an extension of time. Specifically, in North Midland the High Court held that an amendment made to the construction contract meant that, in a situation of concurrent delay, North Midland Building Ltd (the Contractor) was not entitled to an extension of time from Cyden Homes Ltd (the Employer) and that the prevention principle, had it arisen, would not take precedence over the expressly agreed terms of the contract.

Thinking - Blog

Contractors and Insurers beware - Contractor found to bear the risk of an incorrect standard as fitness for purpose prevails in the Supreme Court

Published on 03 Aug 2017.

This morning the Supreme Court handed down its much anticipated judgment in MT Højgaard A/S v E.ON Climate & Renewables UK Robin Rigg East Limited and another [2017] UKSC 59. The Judgment should be of concern to both contractors and their insurers.

Thinking - Blog

Is it game over for ground rent?

Published on 01 Aug 2017.

Considering the recent Government proposals to change the rules on ground rent and how those proposals may affect developers.

Thinking - Blog

Complex contracts and intricate inconsistencies – a reminder of the court's approach to contractual interpretation

Published on 18 Jul 2017.

In a year in which the Supreme Court will have produced two Judgments on the topic of contractual interpretation, the TCC's judgment in 125 OBS v Lend Lease is a useful reminder of the courts' approach to resolving these disputes and their attempt to find a balance between the so-called literal and commercial approaches to interpretation.

Thinking - Blog

Even More Challenging Times – 5 More Risks Following The Grant of Planning Permission

Published on 14 Jun 2017.

This post is the second in a two-part series in which we highlight ten areas where the risk of a third party challenge against the grant of planning permission might arise. The list we have given is not exhaustive, but all issues fall within the broad parameters for judicial review grounds, being decisions which have been taken irrationality, ultra vires (outside the scope of the authority's powers), or with procedural irregularity.

Thinking - Blog

EIA – a new role for the planning system in considering the health impacts of development?

Published on 10 May 2017.

A summary of the EIA Regulations 2017 and the consideration as part of the planning application process of a proposed development's likely impacts on human health.

Thinking - Blog

Let there be light

Published on 19 Apr 2017.

The importance of light in WELL Building Standards and how it sits within the context of planning law and rights of light

Thinking - Blog

MIPIM: 10 things we learnt about you

Published on 31 Mar 2017.

A round up of things we learnt during our first experience of MIPIM week, from what to wear to how to plan your diary and make the most of your new connections

Thinking - Blog

Engaging with Development – do we always know what we need?

Published on 29 Mar 2017.

Comment on the need for public engagement in the planning and development process, following a ULI presentation on The Well-Tempered City (author Jonathan Rose)

Thinking - Blog

Finally, a victory in the on-going battle against business rates

Published on 03 Mar 2017.

The Supreme Court ruling in Newbigin v Monks represents a welcome and important victory for UK property developers.

Thinking - Blog

Green belt development - don't forget the law!

Published on 13 Feb 2017.

A review of the housing white paper in relation to green belt development noting that the Green Belt (London and Home Counties) Act 1938 is a further hurdle.

Thinking - Blog

Electronic Signatures – the future of executing documents?

Published on 03 Feb 2017.

You could be forgiven for failing to spot the release of The EU Regulation on Electronic Identification and Trust Services in the Internal Market (910/2014/EU) (the Regulation), released post EU referendum. We consider the impact of this and the Law Society's Guidance Note on electronic signatures (the Guidance Note).

Thinking - Blog

Garden Villages - are they necessary?

Published on 09 Jan 2017.

A recent Government announcement has proposed 14 sites across England to be the first garden villages, with 3 further sites to be new garden towns. But with a country full of deserted and derelict buildings, are garden villages and towns the only way forward?

Thinking - Blog

Office to Residential Permitted Development Rights – an update

Published on 08 Aug 2016.

The rights to convert a building from office use to residential without needing to submit a planning application are not new, although a recent decision from the Planning Court have brought them back to the headlines and suggest that they may be more flexible than anticipated.

Thinking - Blog

Freedom of information: access denied by ministerial veto

Published on 04 Feb 2014.

Not since September 2012 when the Attorney General exercised powers under section 53(2) of the Freedom of Information Act 2000 (FOIA) blocking the release of correspondence between Prince Charles and seven government departments has there been a matter likely to attract attention to the use of the ministerial veto.

Thinking - Blog

Court of Appeal's opinion on good faith clauses

Published on 11 Apr 2013.

In our February blog we reported on Compass Group UK and Ireland Ltd (trading as Medirest) v Mid Essex Hospital Services NHS Trust [2012] EWHC 781 (QB) and the implications of the decision on the duty to act in good faith.

Thinking - Blog

Costs overruns in Target Costs contracts

Published on 22 Mar 2013.

Who is liable for costs overruns in a Target Cost contract, and to what extent? AMEC Group recently went to the TCC to appeal against an arbitration decision which found the Secretary of State for Defence ("the Authority") would only be liable for actual costs which were reasonably and properly incurred.

Thinking - Blog

NPPF – 1 year on: smooth transition or wasted opportunity?

Published on 21 Mar 2013.

Given that over 50% of Britain's local councils are still to adopt Local Plans, is the window of opportunity for local residents to take control of development in their local area about to close?

Thinking - Blog

New Kids on the Block : alternative funders in the real estate lending market

Published on 15 Mar 2013.

Over the last couple of years, there has been a surge in real estate lending by non-bank lenders as traditional banks started withdrawing from the market.

Thinking - Blog

Good Faith Clauses

Published on 26 Feb 2013.

There is no general doctrine of good faith in English law and it is not therefore implied into contracts.

Thinking - Blog

JCT Insurance Options: what's the right fit for fit-out?

Published on 18 Feb 2013.

Where a tenant is fitting out premises within a multi-occupied building, the JCT's standard insurance options are not always appropriate and, left unaddressed, place unintended and severe risks on the tenant.

Thinking - Blog

Government property, Kirstie and Phil style?

Published on 01 Feb 2013.

Ok, so Ms Allsopp and Mr Spencer haven’t quite been called in yet, but almost.

Thinking - Blog

Is the Green Deal a great deal?

Published on 29 Jan 2013.

There is no denying the Green Deal has many advantages but consider the deal in relation to short term leases and it may not be as great as it initially seems.

Thinking - Blog

NEC3 Engineering and Construction Contract "Guidance Notes": more important than you realise for interpreting the ECC

Published on 18 Jan 2013.

Certain terms of the NEC3 Engineering and Construction Contract ('ECC') are open to interpretation, and the recent case of E-Nik Ltd v Department for Communities & Local Government [2012] EWHC 3027 (Comm) has cast into doubt whether even something as routine as VAT is crystal-clear under the ECC.

Thinking - Blog

Development incentives – but at what cost?

Published on 14 Jan 2013.

In light of what is starting to appear to be a wholehearted failure to persuade local communities to meet requisite housing targets, Nick Boles last week proposed self-proclaimed "bungs" to local communities.

Thinking - Blog

Leaving customers without signal: the task of re-building the Telecoms Code

Published on 05 Dec 2012.

Now almost 30 years old, the Electronic Communications Code (the 'Code'), falls far short of representing the needs of a swiftly developing communications network.

Thinking - Blog

H&M: Brave New World?

Published on 27 Nov 2012.

We have all been involved in lease negotiations where there are differences of opinion as to what is or is not institutionally acceptable.

Thinking - Blog

End of the line for Village Greens?

Published on 14 Nov 2012.

Nothing can be more frustrating for a developer to see its scheme delayed or worse still derailed by an application for the registration of land as a town or village green ("TVG").

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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.