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Thinking - Blog

No Deal Brexit – implications for data and privacy law compliance

Published on 17 Oct 2019. By Jon Bartley, Partner and Richard Breavington, Partner

The Brexit rollercoaster ride continues. At the time of writing, the UK and EU have just announced the agreement of a new withdrawal deal but there are serious doubts about whether it will be backed by Parliament. Despite the requirements of the Benn Act, the risk of the UK leaving the EU without a deal continues to be a concern.

Thinking - Blog

Pushing back on APP scams

Published on 18 Jul 2019. By Ian Dinning, Senior Associate

An Authorised Push Payment (APP) is where a payer instructs their payment service provider, such as their bank, to send money from their account to another. These payments are usually made through the Faster Payment Service or CHAPS.

Thinking - Blog

Brevan Howard's gagging order against Reuters upheld by the Court of Appeal in breach of confidence case

Published on 10 Jul 2017.

The news agency, Reuters, has lost its appeal against an injunction, which prevented it from reporting leaked confidential and commercially sensitive information concerning a leading global alternative asset manager, Brevan Howard Asset Management LLP.

Thinking - Publication

Brexit does not spell the end of the GDPR

Published on 08 Feb 2017.

The General Data Protection Regulation (the GDPR) is due to become law on 25 May 2018. As this will be before “Brexit” (Britain’s exit from the EU) takes effect, the GDPR will apply in the UK from that date.

Thinking - Blog

18 months on - the ICO reflects on Google Spain

Published on 11 Nov 2015. By Alex Wilson, Partner

The ICO has recently blogged on the cases it has received in the year and a half since the Google Spain decision last May.

Thinking - Publication

Apps: regulators globally push for data transparency

Published on 16 Feb 2015.

“Not in front of the telly: Warning over ‘listening’ TV”.

Thinking - Blog

Brand & Khan obtain continuing "anti-harassment" order against masseuse

Published on 29 Sep 2014.

The High Court has recently granted an extension to an anti-harassment injunction taken out by Russell Brand and Jemima Goldsmith, otherwise known as Jemima Khan (the Claimants), against a masseuse (the Defendant).

Thinking - Blog

A Chinese lesson for private investigators

Published on 30 Aug 2013. By Keith Mathieson, Partner

Those engaged in the investigation business – whether sniffing out personal or corporate intelligence – are well aware of the need to comply with laws that protect personal information.

Thinking - Blog

Can schools take pupils' fingerprints?

Published on 09 Apr 2013. By Keith Mathieson, Partner

The Times reported last week that parents at an independent school in north London had protested when fingerprints were allegedly taken from pupils without consent with a view to the fingerprints being used for the automated lunch payment system.

Thinking - Blog

A former editor’s view on the naked Royal

Published on 22 Aug 2012. By Keith Mathieson, Partner

There’s an interesting view on the naked pictures of Prince Harry from a former tabloid editor.

Thinking - Blog

Access to Documents in Criminal Proceedings – Guardian Challenge Secures Change

Published on 03 Apr 2012. By Keith Mathieson, Partner

The Court of Appeal has ruled that where documents have been placed before a judge and referred to in the course of open proceedings, the default position should be that access should be permitted on the open justice principle.

Thinking - Blog

Cabinet minister's 17-year-old son gets privacy injunction but not anonymity

Published on 15 Feb 2012. By Keith Mathieson, Partner

The son of Caroline Spelman, the Environment Secretary, has obtained an injunction against the publishers of the Daily Star Sunday.

Thinking - Blog

Automatic numberplate recognition: is it legal?

Published on 02 Aug 2011. By Keith Mathieson, Partner

A report in the Guardian last week reminds readers of the strong likelihood that local police forces have tracked their movements with the use of automatic numberplate recognition (ANPR).

Thinking - Blog

A "tenuous claim to privacy": Hutcheson v News Group

Published on 23 Jul 2011. By Keith Mathieson, Partner

Can you expect to keep a second family private? That was the ambitious hope of celebrity chef Gordon Ramsay's father-in-law, Chris Hutcheson.

Thinking - Blog

A former judge reflects on privacy injunctions

Published on 15 Jun 2011. By Keith Mathieson, Partner

Mr Justice Eady's interview last month by Joshua Rosenberg -

Thinking - Blog

A digest of recent news (1) - UK judgments

Published on 30 May 2011. By Keith Mathieson, Partner

For one reason and another, the blog has been unable to report on much of the recent news. This entry is an attempt to remedy the situation. Normal service should be resumed shortly.

Thinking - Blog

Are privacy injunctions too restrictive?

Published on 13 May 2011. By Keith Mathieson, Partner

Has privacy law gone too far? It’s not just the editor of the Daily Mail who thinks so.

Thinking - Blog

Another ruling on privacy injunctions

Published on 22 Mar 2011.

Judgment was handed down today in a case where a privacy injunction was made in 2008.

Thinking - Blog

Can employers spy on their employees?

Published on 11 Mar 2011.

The US media have reported a number of instances in which companies have hired private detectives to spy on workers taking "sickies".

Thinking - Blog

Anonymity order lifted in marital privacy case

Published on 28 Feb 2011.

A High Court judge has lifted an anonymity order protecting the identity of a formerly married couple involved in a privacy dispute.

Thinking - Blog

Anonymity proposed for teachers accused by pupils

Published on 31 Jan 2011.

The controversial Education Bill was published on 26 January 2011.

Thinking - Blog

Blanket reporting restriction set aside by Court of Appeal

Published on 31 Jan 2011.

The Court of Appeal has discharged an order the effect of which would have been to postpone the reporting of an important criminal case for several months.

Thinking - Blog

A mass outbreak of anonymity: CDE and FGH v MGN and LMN

Published on 20 Jan 2011. By Keith Mathieson, Partner

It is not unusual for claimants in privacy cases to be anonymised. It is less common for defendants and distinctly unusual for non-parties.

Thinking - Blog

7/7 footage withheld from public to protect privacy of victims and their families

Published on 14 Jan 2011.

The Coroner conducting the inquest into the terror attacks in London on 7 July 2005 has ordered that certain footage shown in court of the aftermath of the 7/7 attacks should not be released to the media.

Thinking - Blog

Anonymity of egg and sperm donors

Published on 13 Jan 2011.

A survey by Manchester Fertility Services highlights issues of privacy concerning egg and sperm donation.

Thinking - Blog

Applications for privacy injunctions – when notice need not be given

Published on 10 Jan 2011. By Keith Mathieson, Partner

In DFT v TFD [2010] EWHC 2335 (QB) Sharp J made an order to restrain publication of allegedly private and confidential information without notice having been given to either the respondent or the media.

Thinking - Blog

Anonymisation of parties in matrimonial proceedings

Published on 10 Jan 2011. By Keith Mathieson, Partner

The Court of Appeal has lifted an order by a family court judge which directed that the parties to the proceedings should be anonymised.

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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.

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.

Thinking - Blog

Tribunal allows taxpayer's appeal against information notice

Published on 31 Oct 2024. By Jasprit Singh, Senior Associate

In Sangha v HMRC [2024] UKFTT 00564 (TC), the First-tier Tribunal (FTT) allowed, in part, Mr Sangha's appeal against HMRC's information notice issued under paragraph 1, Schedule 36, Finance Act 2008 as the information was not 'reasonably required' or in his 'possession or power'.