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Thinking - Publication

Regulatory Radar - Summer 2025

Published on 30 Jun 2025. By Gavin Reese, Partner, Head of Regulatory

Welcome to the Summer 2025 edition of RPC's bi-annual Regulatory Radar – a guide to the key regulatory changes worth having on your radar.

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Thinking - Publication

Green claims update: June 2025

Published on 26 Jun 2025. By Oliver Bray, Senior Partner, Technology, Media & Telecoms Sector Lead and Ciara Cullen, Partner, Consumer Brands & Retail Sector Lead and Hettie Homewood , Senior Associate and Sophie Tuson, Senior Associate, Environment and Climate Change Practice Lead

Welcome to our round-up of the key legal and regulatory developments relating to green claims.

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Thinking - Blog

Falling Fowl in personal injury claims: the Animals Act 1971, fundamental dishonesty, quantum and forum shopping

Published on 11 Jun 2025. By Gavin Reese, Partner, Head of Regulatory and Sally Lord, Knowledge Counsel – Insurance and Litigation

Whether you're dealing with claims under the Animals Act 1971, fundamental dishonesty, quantum disputes or what forum to choose, Boyd v Hughes [2025] deals with it all. Here we discuss the principles before the court in a claim that arose out of a personal injury claim after a fall from a horse and what it means for personal injury cases going forwards.

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Thinking - Publication

Regulatory Radar: quick takes May 2025

Published on 12 May 2025. By Gavin Reese, Partner, Head of Regulatory

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.

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Thinking - Publication

Regulatory Radar - quick takes - March 2025

Published on 13 Mar 2025. By Gavin Reese, Partner, Head of Regulatory

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.

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Thinking - Publication

Regulatory Radar - Winter 2025

Published on 10 Mar 2025. By Gavin Reese, Partner, Head of Regulatory

Welcome to the Winter 2025 edition of RPC's bi-annual Regulatory Radar – a guide to the key regulatory changes worth having on your radar.

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Thinking - Publication

Green claims update: February 2025

Published on 27 Feb 2025. By Oliver Bray, Senior Partner, Technology, Media & Telecoms Sector Lead and Ciara Cullen, Partner, Consumer Brands & Retail Sector Lead and Hettie Homewood , Senior Associate and Sophie Tuson, Senior Associate, Environment and Climate Change Practice Lead

Welcome to our round-up of the key legal and regulatory developments relating to green claims.

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Thinking - Publication

The EU Compliance headache you don't know you have? A priority primer on the European Accessibility Act

Published on 31 Oct 2024. By Oliver Bray, Senior Partner, Technology, Media & Telecoms Sector Lead and Hettie Homewood , Senior Associate

It is now less than a year until the EU Accessibility Act (EAA) comes into force, which will require businesses to ensure a range of products (eg smartphones and computers) and services (eg e-commerce services, consumer banking services, and ebooks) are accessible for persons with disabilities.

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Thinking - Publication

Seeing the wood for the trees: preparing for new deforestation due diligence rules in the UK and EU

Published on 24 Oct 2024. By Sophie Tuson, Senior Associate, Environment and Climate Change Practice Lead

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Thinking - Blog

The Corporate Sustainability Due Diligence Directive expert briefing

Published on 08 Jul 2024. By Sophie Tuson, Senior Associate, Environment and Climate Change Practice Lead and Thomas Jenkins, Of Counsel and Sarah Barrie, Associate

The Corporate Sustainability Due Diligence Directive (CSDDD) was adopted on 24 May 2024 and was published in the Official Journal of the EU on 5 July. It entered into force on 26 July, and will apply to companies from 26 July 2028.

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Thinking - Publication

Regulatory Radar - January 2024

Published on 08 Jan 2024. By Gavin Reese, Partner, Head of Regulatory

Hello and welcome to the January 2024 edition of RPC’s bi-annual Regulatory radar – a guide to the key regulatory changes worth having on your radar. We hope this will be a useful resource, helping you scan the regulatory horizon and highlight changes that could impact your business.

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Thinking - Blog

Guide to understanding PSCs and RLEs

Published on 27 Aug 2025. By Neil Brown, Partner

Under the Economic Crime and Corporate Transparency Act 2023, Companies House will be phasing in requirements for people with significant control (PSCs) and relevant officers of relevant legal entities (RLEs) to have their identity verified with Companies House. Therefore, the identification of a company's PSCs and/or RLEs will be as important as ever before.

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Thinking - Blog

New identity verification requirements at Companies House

Published on 27 Aug 2025. By Neil Brown, Partner

From 18 November 2025, Companies House will begin phasing in compulsory identity verification under the Economic Crime and Corporate Transparency Act 2023.

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Thinking - Publication

PLC QTRLY - Q2 2025

Published on 24 Jul 2025. By Connor Cahalane, Partner - Corporate and James Channo, Partner and Karen Hendy, Partner, Head of Corporate & Commercial

This is our regular quarterly update to help our listed company clients and other market participants keep up to date with key developments relevant to issuers on the Main Market and AIM market of the London Stock Exchange.

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Thinking - Publication

PLC QTRLY - Q1 2025

Published on 29 Apr 2025. By Connor Cahalane, Partner - Corporate and James Channo, Partner and Karen Hendy, Partner, Head of Corporate & Commercial

This is our regular quarterly update to help our listed company clients and other market participants keep up to date with key developments relevant to issuers on the Main Market and AIM market of the London Stock Exchange.

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Thinking - Publication

PLC QTRLY - Q4 2024

Published on 23 Jan 2025. By Connor Cahalane, Partner - Corporate and James Channo, Partner and Karen Hendy, Partner, Head of Corporate & Commercial

This is our regular quarterly update to help our listed company clients and other market participants keep up to date with key developments relevant to issuers on the Main Market and AIM market of the London Stock Exchange.

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Thinking - Publication

PLC QTRLY - Q3 2024

Published on 15 Oct 2024. By Connor Cahalane, Partner - Corporate and James Channo, Partner and Karen Hendy, Partner, Head of Corporate & Commercial

This is our regular quarterly update to help our listed company clients and other market participants keep up to date with key developments relevant to issuers on the Main Market and AIM market of the London Stock Exchange.

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Thinking - Publication

PLC QTRLY - Q2 2024

Published on 31 Jul 2024. By Connor Cahalane, Partner - Corporate and James Channo, Partner and Karen Hendy, Partner, Head of Corporate & Commercial

This is our regular quarterly update to help our listed company clients and other market participants keep up to date with key developments relevant to issuers on the Main Market and AIM market of the London Stock Exchange.

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Thinking - Publication

PLC QTRLY - Q1 2024

Published on 17 Apr 2024. By Connor Cahalane, Partner - Corporate and James Channo, Partner and Karen Hendy, Partner, Head of Corporate & Commercial

This is our regular quarterly update to help our listed company clients and other market participants keep up to date with key developments relevant to issuers on the Main Market and AIM market of the London Stock Exchange.

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Thinking - Publication

PLC QTRLY - Q4 2023

Published on 05 Feb 2024. By Connor Cahalane, Partner - Corporate and James Channo, Partner and Karen Hendy, Partner, Head of Corporate & Commercial

This is our regular quarterly update to help our listed company clients and other market participants keep up to date with key developments relevant to issuers on the Main Market and AIM market of the London Stock Exchange.

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Thinking - Publication

PLC QTRLY - Q3 2023

Published on 12 Oct 2023. By Connor Cahalane, Partner - Corporate and James Channo, Partner and Karen Hendy, Partner, Head of Corporate & Commercial

This is our regular quarterly update to help our listed company clients and other market participants keep up to date with key developments relevant to issuers on the Main Market and AIM market of the London Stock Exchange.

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Thinking - Publication

PLC QTRLY - Q2 2023

Published on 14 Jul 2023. By Connor Cahalane, Partner - Corporate and Karen Hendy, Partner, Head of Corporate & Commercial and Rosamund Akayan, Senior Knowledge Lawyer

This is our regular quarterly update to help our listed company clients and other market participants keep up to date with key developments relevant to issuers on the Main Market and AIM market of the London Stock Exchange.

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Thinking - Publication

PLC QTRLY - Q1 2023

Published on 19 Apr 2023. By Connor Cahalane, Partner - Corporate and Karen Hendy, Partner, Head of Corporate & Commercial and Rosamund Akayan, Senior Knowledge Lawyer

This is our regular quarterly update to help our listed company clients and other market participants keep up to date with key developments relevant to issuers on the Main Market and AIM market of the London Stock Exchange.

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Thinking - Publication

PLC QTRLY - Q4 2022

Published on 02 Feb 2023. By Connor Cahalane, Partner - Corporate and Karen Hendy, Partner, Head of Corporate & Commercial and Rosamund Akayan, Senior Knowledge Lawyer

This is our regular quarterly update to help our listed company clients and other market participants keep up to date with key developments relevant to issuers on the Main Market and AIM market of the London Stock Exchange.

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Thinking - Publication

PLC QTRLY - Q3 2022

Published on 14 Nov 2022. By Connor Cahalane, Partner - Corporate

This is our regular quarterly update to help our listed company clients and other market participants keep up to date with key developments relevant to issuers on the Main Market and AIM market of the London Stock Exchange.

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Thinking - Publication

PLC QTRLY - Q2 2022

Published on 26 Jul 2022. By Connor Cahalane, Partner - Corporate

This is our regular quarterly update to help our listed company clients and other market participants keep up to date with key developments relevant to issuers on the Main Market and AIM market of the London Stock Exchange.

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Thinking - Publication

PLC QTRLY - Q1 2022

Published on 13 Apr 2022. By Connor Cahalane, Partner - Corporate

Post-Covid and post-Brexit changes are on the horizon for the UK's public companies. This is the first of our regular updates to help our listed company clients and other market participants keep up to date with key developments relevant to issuers on the Main Market and AIM market of the London Stock Exchange.

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Thinking - Snapshot

The EU’s Work Programme 2025 – ePrivacy Reg and AI Liability Directive dropped!

Published on 09 May 2025. By Oliver Bray, Senior Partner, Technology, Media & Telecoms Sector Lead and David Cran, Partner, Head of Disputes

What are the main takeaways for the tech industry from the European Commission’s Work Programme 2025?

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Thinking - Snapshot

EU Guidance on the AI Act

Published on 09 May 2025. By Oliver Bray, Senior Partner, Technology, Media & Telecoms Sector Lead and David Cran, Partner, Head of Disputes

How is the European Commission helping businesses interpret the EU’s Artificial Intelligence Act (AI Act)?

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Thinking - Snapshot

The Online Safety Act: Illegal Harms Codes officially in force, focus now on children

Published on 09 May 2025. By Oliver Bray, Senior Partner, Technology, Media & Telecoms Sector Lead and David Cran, Partner, Head of Disputes

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?

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Thinking - Snapshot

The UK Government’s consultation on Copyright and AI

Published on 09 May 2025. By Oliver Bray, Senior Partner, Technology, Media & Telecoms Sector Lead and David Cran, Partner, Head of Disputes

How is the UK Government considering striking the balance between the protection of copyright in materials and the training of AI?

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Thinking - Snapshot

UK’s new AI Cyber Security Code of Practice

Published on 09 May 2025. By Oliver Bray, Senior Partner, Technology, Media & Telecoms Sector Lead and David Cran, Partner, Head of Disputes

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?

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Thinking - Snapshot

UK’s “AI Opportunities Action Plan”

Published on 09 May 2025. By Oliver Bray, Senior Partner, Technology, Media & Telecoms Sector Lead and David Cran, Partner, Head of Disputes

How will the UK Government’s new AI Opportunities Action Plan (Plan) impact businesses?

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Event

Tax Take: exploring the UK tax landscape

05 Nov 2025

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.

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Thinking - Blog

Tribunal serves decision on cooking alcohols which leads to HMRC policy change

Published on 09 Oct 2025. By Michelle Sloane, Partner and Jasprit Singh, Senior Associate

In Gourmet Classic Ltd v HMRC [2025] UKFTT 00256 (TC), the First-tier Tribunal ruled that Gourmet's cooking wines (and other similar products), with a strength of 4.8% abv, qualify as foodstuffs and are exempt from excise duty.

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Thinking - Blog

Tribunal grants taxpayer's application for disclosure against HMRC in Kittel appeal

Published on 02 Oct 2025. By Jasprit Singh, Senior Associate

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.

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Thinking - Publication

Tax Bites - October 2025

Published on 01 Oct 2025. 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.

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Thinking - Blog

HMRC fails to establish "practice generally prevailing" in top-slicing relief dispute

Published on 25 Sep 2025. By Daniel Williams, Associate

In Roger Joye and David Sumners v HMRC [2025] UKFTT 664 (TC), HMRC failed to establish that its flawed method of calculating top-slicing relief was the "practice generally prevailing".

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Thinking - Podcast

Taxing Matters: Wealth management for creatives – navigating financial planning in the entertainment industry

Published on 23 Sep 2025.

In this episode, our host and Senior Associate at RPC, Alexis Armitage, is joined by Simon Reed, Director and wealth manager at RBC Brewin Dolphin, and head of the Entertainment, Media & Sports client segment in London. Together, they delve into the unique financial challenges faced by clients in the creative industries, including actors, musicians, and digital creators.

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Thinking - Blog

Upper Tribunal allows taxpayers' appeals in EIS case

Published on 18 Sep 2025. By Alexis Armitage, Senior Associate

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.

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Thinking - Blog

COVID voluntary repayment scheme launched – last chance to resolve liability before tougher sanctions apply

Published on 15 Sep 2025. By Michelle Sloane, Partner and Alexis Armitage, Senior Associate

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.

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Thinking - Blog

Tribunal refuses HMRC permission to appeal to the Upper Tribunal against two case management decisions

Published on 11 Sep 2025. By Jasprit Singh, Senior Associate

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.

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Thinking - Blog

Tribunal allows taxpayers’ appeals in principal private residence and trading dispute

Published on 04 Sep 2025. By Daniel Williams, Associate

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.

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Thinking - Publication

Tax Bites - September 2025

Published on 03 Sep 2025. 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.

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Thinking - Blog

Tribunal orders HMRC to disclose whether it used AI in R&D claims

Published on 26 Aug 2025. By Adam Craggs, Partner and Alexis Armitage, Senior Associate

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.

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Thinking - Blog

HMRC’s transformation roadmap: what it means for tax disputes

Published on 21 Aug 2025. By Adam Craggs, Partner and Rachael Healey, Partner

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.

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Thinking - Blog

HMRC targeting supply chain fraud - are you at risk? What every business needs to know

Published on 19 Aug 2025. By Michelle Sloane, Partner and Alexis Armitage, Senior Associate

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.

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Thinking - Blog

Contentious Tax Quarterly Review – Summer 2025

Published on 14 Aug 2025. By Adam Craggs, Partner and Liam McKay, Of Counsel

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.

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Thinking - Blog

Tribunal allows taxpayer's R&D appeal

Published on 07 Aug 2025. By Alexis Armitage, Senior Associate

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.

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Thinking - Publication

Tax Bites - August 2025

Published on 06 Aug 2025. 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.

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