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Snapshots Spring 2025
A roundup of key legal developments for the modern commercial lawyer.
Read moreSnapshots Winter 2024
A roundup of key legal developments for the modern commercial lawyer.
Read moreSnapshots Autumn 2024
A roundup of key legal developments for the modern commercial lawyer.
Read moreSnapshots Summer 2024
A roundup of key legal developments for the modern commercial lawyer.
Read moreSnapshots Spring 2024
A roundup of key legal developments for the modern commercial lawyer.
Read moreSnapshots Winter 2023
A roundup of key legal developments for the modern commercial lawyer.
Read moreSnapshots Autumn 2023
A roundup of key legal developments for the modern commercial lawyer.
Read moreSnapshots Summer 2023
A roundup of key legal developments for the modern commercial lawyer.
Read moreSnapshots Spring 2023
A roundup of key legal developments for the modern commercial lawyer.
Read moreSnapshots Winter 2022
A roundup of key legal developments for the modern commercial lawyer.
Read moreAll is not (necessarily) lost: Crypto crime recovery
With over 2 million people in the UK now holding and using cryptocurrency, and the Chancellor announcing that a government backed non-fungible token ("NFT") is to be issued by the Royal Mint this summer, the market for crypto-assets is expected to continue to grow in the coming months and years; so much so that legislation is planned to implement a new regulatory regime for the crypto market.
Read moreHigh Court rules against Sky Betting’s targeted marketing
What constitutes valid consent under UK data protection law, particularly in the context of targeted marketing to vulnerable individuals?
Read moreStatus update on the UK’s new Data (Use and Access) Bill
The UK’s new Data (Use and Access) Bill (DUA Bill) is on its way, but where is it in the legislative process? And what are proving the sticking points?
Read moreDeveloping responsible GenAI – the UK and EU regulatory view
What is the UK and EU data protection authorities’ view on ensuring responsible generative AI (GenAI) development and deployment?
Read moreEuropean Data Protection Board adopts statement on age assurance technologies
How is the European Data Protection Board (EDPB) proposing to address the benefits and risks of age assurance technologies?
Read moreNew ICO guidance for “consent or pay” online ads
What is the view of the UK Information Commissioner’s Office (ICO) on whether “consent or pay” online advertising models are compliant with UK data protection law?
Read moreThe EU’s Work Programme 2025 – ePrivacy Reg and AI Liability Directive dropped!
What are the main takeaways for the tech industry from the European Commission’s Work Programme 2025?
Read moreEU Guidance on the AI Act
How is the European Commission helping businesses interpret the EU’s Artificial Intelligence Act (AI Act)?
Read moreThe Online Safety Act: Illegal Harms Codes officially in force, focus now on children
What are service providers’ new obligations under Ofcom’s new Codes of Practice on Illegal Harms and its Age Assurance and Children’s Access Guidance?
Read moreThe UK Government’s consultation on Copyright and AI
How is the UK Government considering striking the balance between the protection of copyright in materials and the training of AI?
Read moreUK’s new AI Cyber Security Code of Practice
How is the UK Government seeking to protect AI systems from growing cyber security threats, in particular in respect of deployable AI systems using GenAI?
Read moreUK’s “AI Opportunities Action Plan”
How will the UK Government’s new AI Opportunities Action Plan (Plan) impact businesses?
Read moreRegulatory Radar: quick takes May 2025
Welcome to the latest edition of our bi-monthly Regulatory Radar: quick takes update, which collates the latest developments from across the UK’s regulators.
Read moreRICS disciplinary process: an overview for surveyors
Download our complete guide to the procedure involved in a disciplinary investigation against a chartered surveyor.
Read moreTax Take: exploring the UK tax landscape
In collaboration with Temple Tax Chambers, our latest Tax Take webinar series explores the UK tax landscape and key considerations for professionals and business leaders seeking insights into the often-complex world of tax.
Read moreUpper Tribunal allows taxpayers' appeals in EIS case
In Hugh Edward Mark Osmond and Matthew Charles Allen v HMRC [2024] UKFTT 00378 (TC), the Upper Tribunal has reversed the decision of the First-tier Tribunal, concluding that the main purpose of the taxpayers in crystallising Enterprise Investment Scheme relief was not the obtaining of an income tax advantage, even though this may have been its effect.
Read moreCOVID voluntary repayment scheme launched – last chance to resolve liability before tougher sanctions apply
On 12 September 2025, the UK Government launched a time-limited COVID repayment window, allowing individuals and businesses to voluntarily repay financial support received during the COVID-19 pandemic, with no questions asked.
Read moreTribunal refuses HMRC permission to appeal to the Upper Tribunal against two case management decisions
In BGC Services Holdings LLP v HMRC [2025] UKFTT 700 (TC), the First-tier Tribunal (FTT) refused HMRC permission to appeal against the FTT's earlier case management decisions whereby the FTT refused HMRC's application seeking further and better particulars from the taxpayer and granted the taxpayer's application for HMRC to properly particularise its case.
Read moreTribunal allows taxpayers’ appeals in principal private residence and trading dispute
In R Eyre and another v HMRC [2025] UKFTT 461 (TC), the First-tier Tribunal allowed the taxpayers' appeals against HMRC’s decision to assess income tax on the sale of a residential property, finding that the property qualified for principal private residence relief. The tribunal rejected HMRC’s argument that the transaction was an adventure in the nature of trade and found that the property qualified for principal private residence relief.
Read moreTax Bites - September 2025
Welcome to the latest edition of RPC's Tax Bites – providing monthly bite-sized updates from the tax world.
Read moreTribunal orders HMRC to disclose whether it used AI in R&D claims
The First-tier Tribunal (General Regulatory Chamber) has ruled in the case of Elsbury v Information Commissioner [2025] UKFTT 915 (GRC) that HMRC must disclose whether, and if so when, it used AI in deciding to reject R&D tax credit claims.
Read moreHMRC’s transformation roadmap: what it means for tax disputes
On 21 July 2025, the government released HMRC’s long-awaited “transformation roadmap”, setting out its digital-first vision for the future of UK tax administration. The document outlines sweeping changes across HMRC’s processes - promising efficiency, greater use of automation and AI, and a modernised compliance regime.
Read moreHMRC targeting supply chain fraud - are you at risk? What every business needs to know
HMRC has significantly increased its scrutiny of supply chain integrity as part of its ongoing efforts to tackle fraud, particularly within sectors deemed high risk, such as construction, labour supply, wholesale, and import/export businesses. These sectors are particularly vulnerable due to complex subcontracting chains, cash-based payments, and the use of temporary labour.
Read moreContentious Tax Quarterly Review – Summer 2025
This Contentious Tax Review provides an update on a number of recent important decisions in the tax disputes arena as well as changes to tribunal procedure.
Read moreTribunal allows taxpayer's R&D appeal
In Realbuzz Group Ltd v HMRC [2025] UKFTT 493 (TC), the Tax Tribunal allowed a taxpayer's R&D appeal confirming that HMRC could not issue a discovery assessment because the information provided by the taxpayer to HMRC before the enquiry window closed was sufficient to enable a hypothetical HMRC officer to realise that tax had been under assessed.
Read moreTax Bites - August 2025
Welcome to the latest edition of RPC's Tax Bites – providing monthly bite-sized updates from the tax world.
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 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 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 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 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.
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