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New EPC rating requirements and the impact on retailers
The current requirements for EPC energy ratings will be extended to cover existing leases from April 2023. More notably, significant changes have been proposed in the Government’s Energy White Paper published in December 2020: to prevent landlords from renting commercial properties with an EPC grade of less than C from 1 April 2027 and to prevent landlords from renting commercial properties with an EPC grade of less than B from 1 April 2030. The possible impact for retailer tenants could be material.
Read moreWhat if the CEO asks me about… the people implications of our growing online presence
The Covid-19 pandemic has led to numerous changes in the retail sector, with one of the key ones being the growth in online sales – according to the ONS as of January 2021 online sales represented 35.1% of total retail sales versus just 19.5% in January 2020 (though the latest figures from May 2021 show that this has dropped back to 28.5% as things have started to open back up).
Read moreWhat if the CEO asks me about... whether we are all set for an advertising blitz now lockdown is easing?
As lockdown eases in the UK and businesses start to fully re-open, there has been a significant upturn in advertising. Many brands are urgently rushing to get their advertising out and are looking for the best placement of that advertising.
Read moreDisputes Yearbook 2021: Retail disputes
As part of the acclaimed Disputes Yearbook, Legal Business interviewed members of our disputes team exploring the litigation landscape and what RPC brings to the table.
Read moreRetail credit rating downgrades
How to stop a downgrade becoming a default
Read moreWhat if the CEO asks me about... moving to a turnover rent model?
On 10 March 2021 the Government announced that existing protections for tenants on non-payment of rent and against landlords' use of forfeiture and CRAR (the ability to sell a tenant's goods where rent is not paid) were to be extended until the end of June 2021.
Read moreAsia: How staying-at-home has driven retail F&D collaborations
Recent social unrest and the COVID-19 pandemic have accelerated the emergence of a new “stay-at-home economy” for groceries and fresh produce in Hong Kong.
Read moreComing to America: United States market entry tips
Most global retailers have contemplated entering the United States market – possibly just because of the sheer scale of the market. American retailers rang up almost $5.5 trillion (£4.1 trillion) in sales in 2019. Plus, for luxury sellers, the US market makes up a huge portion of overall global sales. Additionally, the impact that American consumers have on worldwide traditional and social media is tremendous, which amplifies the value of their purchases of your products.
Read moreTime for action on abusive card charges
Eyes will be on the British government in 2021 to start paving a new and substantially different pathway for the UK which holds enough merit to justify the upheaval, bitterness and loss caused by its advocacy and delivery of Brexit. One relatively uncontroversial area is the reform of regulation governing retail payments in the UK.
Read moreNew year, new strategy – what to expect in a post-pandemic retail landscape
Most importantly, retailers and brands must be ready to change and evolve to meet the rapidly shifting demands of consumers.
Read moreRetail Compass Spring edition 2021
Welcome to the Spring edition of Retail Compass. We present our guide to the key upcoming legal and policy changes affecting Retail and our thoughts on the need-to-know issues - as retailers look forward to a post-pandemic landscape.
Read moreWhat if the CEO asks me about… the latest online customer solutions?
Nine months of extreme disruption has accelerated retail brands' need to maximise their online shopping experience. With Covid-19 restrictions here to stay for the foreseeable future, and the future purpose of the physical store being re-examined, there is no doubt that online will continue to be a key consumer interface.
Read moreData and the trust barometer – the new frontline of retail
The inventor of the world wide web has a startup. Sir Tim Berners Lee's company Inrupt has launched Solid, a platform for giving consumers control over their data. Solid keeps user data in a secure locker, or pod, and access can be granted or revoked as needed.
Read moreRetail Compass Summer edition 2020
Welcome to the Summer 2020 edition of Retail Compass – our guide to key upcoming legal and policy changes affecting Retail and our thoughts on the need-to-know issues.
Read moreTax Bites – August 2024
Welcome to the latest edition of RPC's Tax Bites – providing monthly bite-sized updates from the tax world.
Read moreV@ update – July 2024
Welcome to the July 2024 edition of RPC's V@, a monthly update which provides insightful analysis and news from the VAT world.
Read moreTax Bites – July 2024
Welcome to the latest edition of RPC's Tax Bites – providing monthly bite-sized updates from the tax world.
Read moreV@ update – June 2024
Welcome to the June 2024 edition of RPC's V@, a monthly update which provides insightful analysis and news from the VAT world.
Read moreTax Bites – June 2024
Welcome to the latest edition of RPC's Tax Bites – providing monthly bite-sized updates from the tax world.
Read moreV@ update – May 2024
Welcome to the May 2024 edition of RPC's V@, a monthly update which provides insightful analysis and news from the VAT world.
Read moreCustoms and excise quarterly update - May 2024
Welcome to the May 2024 edition of RPC's Customs and Excise Quarterly Update.
Read moreTax Bites – May 2024
Welcome to the latest edition of RPC's Tax Bites – providing monthly bite-sized updates from the tax world.
Read moreV@ update – April 2024
Welcome to the April 2024 edition of RPC's V@, a monthly update which provides insightful analysis and news from the VAT world relevant to your business.
Read moreTax Bites – April 2024
Welcome to the latest edition of RPC's Tax Bites – providing monthly bite-sized updates from the tax world.
Read moreV@ update - March 2024
Welcome to the March 2024 edition of RPC's V@, a monthly update which provides insightful analysis and news from the VAT world relevant to your business.
Read moreTax Bites - February 2024
Welcome to the latest edition of RPC's Tax Bites - providing monthly bite-sized updates from the tax world.
Read moreV@ update - February 2024
Welcome to the February 2024 edition of RPC's V@, a monthly update which provides insightful analysis and news from the VAT world relevant to your business.
Read moreCustoms and excise quarterly update - February 2024
Welcome to the February 2024 edition of RPC's Customs and Excise Quarterly Update.
Read moreTax Bites - January 2024
Welcome to the latest edition of RPC's Tax Bites - providing monthly bite-sized updates from the tax world.
Read moreV@ update - January 2024
Welcome to the January 2024 edition of RPC's V@, a monthly update which provides insightful analysis and news from the VAT world relevant to your business.
Read moreTax Bites - December 2023
Welcome to the latest edition of RPC's Tax Bites - providing monthly bite-sized updates from the tax world.
Read moreV@ update - November 2023
Welcome to the November 2023 edition of RPC's V@, a monthly update which provides insightful analysis and news from the VAT world relevant to your business.
Read moreCustoms and excise quarterly update - November 2023
Welcome to the November 2023 edition of RPC's Customs and Excise Quarterly Update.
Read moreTax Bites - November 2023
Welcome to the latest edition of RPC's Tax Bites - providing monthly bite-sized updates from the tax world.
Read moreV@ update - October 2023
Welcome to the October 2023 edition of RPC's V@, a monthly update which provides insightful analysis and news from the VAT world relevant to your business.
Read moreTax Bites - October 2023
Welcome to the latest edition of RPC's Tax Bites - providing monthly bite-sized updates from the tax world.
Read moreV@ update - September 2023
Welcome to the September 2023 edition of RPC's V@, an update which provides analysis and news from the VAT world relevant to your business.
Read moreA tax on conscience? A moral dilemma for non-residents
In HMRC v A Taxpayer, the Upper Tribunal (UT) considered the meaning of ‘exceptional circumstances’ for the purposes of the statutory residency test (SRT) in FA 2013. In overturning the decision of the First-tier Tribunal, the UT held that moral obligations, specifically the need to care for close relatives, were not exceptional circumstances, creating a potential dilemma for individuals when it comes to managing their tax residency status and their family life.
Read moreTax Bites - September 2023
Welcome to the latest edition of RPC's Tax Bites - providing monthly bite-sized updates from the tax world.
Read moreJudicial developments in recent treaty cases
A spate of recent cases concerning the application of double tax treaties has seen the courts and tribunals striving for common¬sense, policy-driven outcomes.
Read moreCustoms and excise quarterly update - August 2023
Welcome to the August 2023 edition of RPC's Customs and Excise Quarterly Update.
Read moreV@ update - August 2023
Welcome to the August 2023 edition of RPC's V@, an update which provides analysis and news from the VAT world relevant to your business.
Read moreTax Bites - August 2023
Welcome to the latest edition of RPC's Tax Bites - providing monthly bite-sized updates from the tax world.
Read moreV@ update - July 2023
Welcome to the July 2023 edition of RPC's V@, an update which provides analysis and news from the VAT world relevant to your business.
Read moreTax Bites - July 2023
Welcome to the latest edition of RPC's Tax Bites - providing monthly bite-sized updates from the tax world.
Read moreV@ update - June 2023
Welcome to the June 2023 edition of RPC's V@, a monthly update which provides insightful analysis and news from the VAT world relevant to your business.
Read moreJudicial review: does the Court of Appeal’s decision in Murphy offer taxpayers a glimmer of hope?
Judicial review provides a constitutionally important judicial check on the exercise of statutory powers by public bodies such as HMRC. However, the wide margin of appreciation afforded to public bodies by the courts, coupled with recent reforms to the judicial review process, make it a remedy of last resort that can be difficult for taxpayers to pursue successfully. In overturning the High Court’s refusal of the taxpayers’ judicial review claim, the Court of Appeal in Murphy v HMRC confirmed that HMRC had breached their legitimate expectation as to the application of an extra-statutory concession. While Murphy is unlikely to be the harbinger of a wholesale rebalancing of the judicial review scales in the taxpayer’s favour, it is a welcome step in the right direction.
Read moreTax Bites - June 2023
Welcome to the latest edition of RPC's Tax Bites - providing monthly bite-sized updates from the tax world.
Read moreCustoms and excise quarterly update - May 2023
Welcome to the May 2023 edition of RPC's Customs and Excise Quarterly Update.
Read moreV@ update - May 2023
Welcome to the May 2023 edition of RPC's V@, a monthly update which provides insightful analysis and news from the VAT world relevant to your business.
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