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Perspective - Blog

Low2NoBev Show - RPC takes front row seat as exclusive legal sponsor as the "No/Lo" alcohol drinks category soars

Published on 21 Sep 2022. By Ciara Cullen, Partner and Harpreet Kaur, Associate and Samuel Coppard, Senior Associate

Ahead of RPC acting as the exclusive legal sponsor of the Low2NoBev Show taking place at Olympia London later this month (26 – 28 September 2022), it is useful to understand the fundamental changes happening in this growing sector and the potential discussion points that may arise relating to the marketing of these products.

Perspective - Blog

What'SUP? Single-Use Plastics (SUP) are next target in UK government's war on plastic waste

Published on 17 Aug 2022. By Eleanor Harley , Senior Associate

It only takes a short walk along London's Regent's Canal to witness the sheer volume of littered single-use plastics (SUP).

Perspective - Blog

The Summer of ‘Pre-Love’: Has Fast Fashion been Dumped by the British Public?

Published on 20 Jul 2022. By Ela Broderick-Basar, Associate

ITV’s Love Island is back on our screens, officially marking the British summer. This year the show is dumping fast fashion and ‘coupling up’ with its first-ever second-hand clothing sponsor, eBay, with contestants now donning pre-loved pieces sourced from the resale platform.

Perspective - Blog

Tips for approaching innovations using consumer data

Published on 19 Jul 2022. By Jon Bartley, Partner and Amy Blackburn, Senior Associate

Now more than ever, retailers are faced with a wide array of opportunities to use customer data to achieve their commercial objectives. By spotting and assessing key risks early, organisations will be better equipped to avoid breaches of data protection law that may lead to costly fines or claims, failed projects and reputational damage.

Perspective - Blog

Are the brakes on for Quick Commerce?

Published on 20 Jun 2022. By Luke Stewart , Associate and Eleanor Harley , Senior Associate

With consumers continuing to prioritise speed and convenience in the wake of the Covid-19 pandemic, there has been significant consumer uptake in the use of ultra-fast grocery delivery apps such as Zapp, Gorillas and Getir since early 2020.

Perspective - Blog

Fake it till you make it? The Government says no more to fake reviews plus tightens up on subscription models

Published on 30 May 2022. By Stevie Vella , Associate

The UK Government has confirmed that new consumer rules will come into force to "shield the public from rip-offs and boost competition". Although not confirmed when these will be introduced, the top three issues on its hit list are fake reviews, "subscription traps" and prepayment schemes.

Perspective - Blog

CMA pushing for more powers on sustainability

Published on 17 Mar 2022. By Ciara Cullen, Partner and Sophie Tuson, Senior Associate

Following its public consultation, the CMA has published its advice to government on how competition and consumer laws can help meet the UK's environmental goals.

Perspective - Blog

Hire Heels: why the rental clothing market matters

Published on 16 Sep 2021.

The old saying that "you can't wear the same outfit twice" doesn't fit well with younger consumers in particular, who are concerned about sustainability and the environmental hazards posed by fast fashion outlets.

Perspective - Blog

Buy-Now-Pay-Later under the regulatory microscope

Published on 07 Sep 2021. By Whitney Simpson, Of Counsel

Growth in the Buy-Now-Pay-Later (BNPL) sector is showing no signs of slowing. Square's recent $29 billion acquisition of BNPL behemoth Afterpay being the latest signal that the market is on an upward trajectory. In 2020 alone over 10 million Brits used BNPL to purchase goods online, accounting for nearly 4% of online retail sales. The Financial Conduct Authority (FCA) found that usage had very nearly quadrupled to account for £2.7 billion of spending in 2020. Such popularity, particularly among Gen-Z and Millennials, spans the globe with American consumers spending an estimated $20 billion to $25 billion in 2020 by way of deferred payments.

Perspective - Blog

A meaty debate: traditional vs lab-grown alternatives

Published on 13 Aug 2021. By Ben Mark, Partner and Noonie Holmes, Associate

The number of vegans and vegetarians in the UK has skyrocketed in recent years and there are an increasing number of 'flexitarians' aiming to reduce their meat intake for health and environmental reasons. Barclays predicts the meat-alternatives market could be worth £140bn by 2029, which is equivalent to 10% of the global meat industry. This market includes both plant-based foods and newer lab-grown meats.

Perspective - Blog

Marketing mishap costs Papa John's

Published on 14 Jul 2021. By Jon Bartley, Partner and Kiran Dhoot, Associate

Last month, the Information Commissioner's Office ("ICO") has issued a £10,000 fine to Papa John's for sending over 165,000 marketing messages without properly meeting the requirements of the "soft opt-in" rule.

Perspective - Blog

Retailers to be consulted on new legislation for protection from terrorist attacks

Published on 22 Jun 2021. By Gavin Reese, Partner, Head of Regulatory

The Government is currently consulting with the public and retailers to seek their views on proposed legislation requiring the occupiers of "publicly accessible locations" to implement measures to protect employees and members of the public in the event of a terrorist attack.

Perspective - Blog

Re-commerce: the future of luxury fashion?

Published on 21 Jun 2021. By Paul Joukador, Partner and Harpreet Kaur, Associate

With Gen Z successfully catapulting fashion resale platforms like Depop, StockX and Vinted into the limelight over the last decade, has the time come for the luxury market to enter the world of re-commerce?

Perspective - Blog

The Great British (Local) High Street

Published on 14 Jun 2021. By Dea Gagoshidze, Associate

There is no doubt that the UK high street has been hit hard in recent years, not least by the impacts of the COVID-19 pandemic. But alongside the headline grabbing news of shop closures, there were in fact over 7,500 new shop openings between 1 January 2020 and 31 December 2020.

Perspective - Video

TerraLex virtual meeting: The new wave of M&A

Published on 18 Jun 2020. By Neil Brown, Partner and Paul Joukador, Partner

In this video presentation, RPC's Neil Brown and Paul Joukador meet with Lori Green and Rick McGuirk to discuss issues related to force majeure, frustration of purpose, material adverse change, and how they’ve been impacted and will likely change in the post-pandemic world.

Perspective - Publication

Arbitration or winding up?

Published on 17 Sep 2019. By Charles Allen, Partner & Head of Hong Kong office

In But Ka Chon v Interactive Brokers LLC [2019] HKCA 873, the Hong Kong Court of Appeal upheld a lower court's decision to reject an application to set aside a statutory demand. The appellant had argued (among other things) that an arbitration clause in his agreement with the respondent required their dispute to be referred to arbitration.

Perspective - Blog

The CAT's new approach: I can't afford a carriage (dispute)

Published on 02 Jun 2023. By Chris Ross, Partner and Leonia Chesterfield, Of Counsel

Since the collective proceedings regime in the UK's Competition Appeal Tribunal (CAT) kicked off, a number of carriage disputes have arisen. So-called 'carriage disputes' arise when there are two or more competing proposed class representatives (PCRs) seeking certification (and therefore 'carriage') of overlapping class actions.

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Press and Media

RPC advises Bizet Media in its acquisition of High Wire Post Production

Published on 12 Jun 2023. By Jeremy Cunningham, Partner and Ben Roberts, Partner and Ella Shanks, Associate

International law firm RPC has advised Bizet Media, the parent company of Milk VFX, in its acquisition of Dublin-based High Wire Post Production.

Perspective - Publication

Corporate tax update – February 2023

Published on 28 Feb 2023. By Ben Roberts, Partner

Welcome to the latest edition of our Corporate Tax Update, written by members of RPC's tax team.

Perspective - Publication

Corporate tax update - January 2023

Published on 23 Jan 2023. By Ben Roberts, Partner

Welcome to the latest edition of our Corporate Tax Update, written by members of RPC's tax team.

Perspective - Publication

Corporate tax update - May 2022

Published on 11 May 2022. By Ben Roberts, Partner

Welcome to the latest edition of our Corporate Tax Update, written by members of RPC's tax team.

Perspective - Publication

Corporate tax update – January 2022

Published on 13 Jan 2022. By Ben Roberts, Partner

Welcome to the latest edition of our Corporate Tax Update, written by members of RPC's tax team. As this edition is the first of the New Year we hope that you, your family and friends had a restful and enjoyable end to 2021.

Perspective - Publication

Corporate Tax Update - July 2021

Published on 29 Jul 2021.

Welcome to the latest edition of our Corporate Tax Update, written by members of RPC’s tax team. This month’s update reports on some of the key developments from May and June 2021. Included in this update are news of the historic G7 agreement as to plans for global tax reform, summaries of two cases on the required formalities for bringing contractual claims for breach of warranty and pursuant to a tax covenant, and news of another win for HMRC in an ‘IR35’ case. As ever we hope you, your family and friends are all staying safe and are enjoying the summer.

Perspective - Publication

Corporate Tax Update - January 2021

Published on 18 Jan 2021.

Welcome to the latest edition of our Corporate Tax Update, written by members of RPC’s tax team. This month’s update reports on some of the key developments from December 2020. Included in this update are summaries of an unexpected twist in the DAC6 saga, a call for evidence on VAT and the ‘sharing economy’, and the Court of Appeal decision in the Development Securities case. As ever we hope you, your family and friends are all staying safe.

Perspective - Publication

Corporate Tax Update - October 2020

Published on 16 Oct 2020.

Welcome to the latest edition of our Corporate Tax Update, written by members of RPC’s tax team. This month’s update reports on some of the key developments from September 2020. Included in this update are summaries of the Chancellor’s tax announcements as part of the Winter Economy Plan and the EC’s decision to appeal the decision of the European General Court in the Apple state aid case. There are also updates on new HMRC guidance on off-payroll working for private businesses and the VAT treatment of payments for early termination of contracts. As ever we hope you, your family and friends are all staying safe.

Perspective - Publication

Corporate Tax update - July 2020

Published on 29 Jul 2020. By Ben Roberts, Partner and Adam Craggs, Partner and Robert Waterson, Partner

Welcome to the latest edition of our Corporate Tax Update, written by members of RPC’s tax team. This month’s update reports on some of the key developments from June 2020. Included in this update are a summary of a decision on the correct tax treatment of bonuses paid to members of an LLP, and an AG’s opinion on the VAT reverse charge position of services supplied for non-economic activity purposes. There’s also an update on HMRC guidance on “exceptional” circumstances in which anticipated losses can be used to claim back overpaid corporation tax. Finally, this update also reports on Covid-19 driven extensions to DAC6 reporting deadlines and to deadlines for notifying VAT options to tax. As ever we hope you, your family and friends are all staying safe.

Perspective - Publication

Corporate tax update - June 2020

Published on 26 Jun 2020. By Ben Roberts, Partner and Adam Craggs, Partner and Robert Waterson, Partner

Welcome to the latest edition of our corporate tax update, written by members of RPC’s tax team. This month’s update reports on some of the key developments from May 2020. As well as some further COVID-19 related tax developments, this month’s report also has a bit of a sports theme with summaries of decisions involving an ex-England cricket captain and football referees. As ever we hope you, your family and friends are all staying safe.

Perspective - Publication

Corporate tax update - May 2020

Published on 19 May 2020.

Welcome to the latest edition of our corporate tax update, written by members of RPC's tax team. This month's update reports on the key developments from April 2020. April was not a “bumper” month for corporate tax developments but (as you would expect) there have been some Covid-19 related developments of note. This month's report also includes a summary of the Supreme Court's decision in Zipvit (on input VAT recovery). We hope you, your family and friends are all staying safe

Perspective - Blog

Corporate failure to prevent tax evasion update – a policy is not enough

Published on 21 Feb 2020. By Michelle Sloane, Partner

It is no secret that the government has a laser focus on making corporates pay for their roles in "facilitating" tax evasion. Recent figures show that HMRC are serious in their drive to hold companies responsible for tax evasion; even companies with seemingly watertight procedures are susceptible. Now is the time to ensure that your regimes are watertight.

Perspective - Publication

Corporate tax update November 2019

Published on 22 Nov 2019.

Welcome to the latest edition of our Corporate Tax Update, written by members of RPC’s tax team. This month’s update reports on the key developments from September and October 2019. No update would be complete in the current climate without a report on a recent IR35 decision (this month, we bring you two). This month’s update also includes summaries as to HMRC’s latest thinking on the regime for offshore receipts in respect of intangible property, as well as case summaries on the interpretation of the UK-Irish double tax treaty, cross-border loss relief and the effect of statements in HMRC’s published manuals.

Perspective - Publication

Corporate tax update September 2019

Published on 30 Sep 2019. By Ben Roberts, Partner and Adam Craggs, Partner and Robert Waterson, Partner

This month’s update reports on the key developments from August 2019. Although this was a relatively quiet month in the corporate tax world, this update includes summaries of an important Upper Tribunal decision on the correct tax treatment of “trail commissions” and a First-tier Tribunal decision on the recovery of pre-incorporation input VAT.

Perspective - Publication

Corporate tax update August 2019

Published on 27 Aug 2019.

Welcome to the latest edition of our Corporate Tax Update, written by members of RPC’s tax team. This month’s update reports on the key developments from July 2019 and includes a summary of the key business tax measures coming out of the publication of the draft Finance Bill 2020 legislation. There is also commentary on the draft regulations and consultation document published by HMRC on the UK’s implementation of DAC6 (mandatory disclosure of cross-border tax planning arrangements).

Perspective - Blog

Corrado – Tribunal cancels follower notice penalties

Published on 31 Jul 2019. By Adam Craggs, Partner

In Giulio Corrado v HMRC [2019] UKFTT 275 (TC), the First-tier Tribunal (FTT) has set aside a follower notice penalty as the taxpayer's failure to take corrective action in response to a follower notice was reasonable in all the circumstances.

Perspective - Publication

Corporate tax update July 2019

Published on 16 Jul 2019.

Welcome to the latest edition of our Corporate Tax Update, written by members of RPC’s tax team. This month’s report includes summaries of the recent decision of the Upper Tribunal on corporate tax residence in Development Securities plc, two ECJ decisions on cross-border loss relief and yet another decision on the application of the ‘IR35’ rules.

Perspective - Publication

Corporate tax update May 2019

Published on 30 May 2019.

Welcome to the latest edition of our Corporate Tax Update, written by members of RPC’s tax team.

Perspective - Blog

Stamp duty land tax (SDLT) avoidance and corporate property deals – the importance of timing!

Published on 21 May 2019. By Ben Roberts, Partner

The First-Tier Tribunal has, in a recent decision, caused something of a stir for clients and advisors familiar with the well-trodden (and, usually, tax-efficient) use of offshore unit trusts to hold UK property.

Perspective - Publication

Corporate tax update Fourth quarter 2018

Published on 12 Feb 2019.

Welcome to the latest edition of our Corporate Tax Update, written by members of RPC’s tax team and published quarterly. In this final 2018 edition we highlight some of the key tax developments of interest to UK corporates from the fourth quarter of 2018.

Perspective - Publication

Corporate tax update

Published on 18 Oct 2018.

Welcome to the latest edition of our Corporate Tax Update, written by members of RPC’s tax team and published quarterly. In this third 2018 edition we highlight some of the key tax developments of interest to UK corporates from the third quarter of 2018.

Perspective - Publication

Corporate tax update

Published on 31 Aug 2018. By Ben Roberts, Partner and Adam Craggs, Partner and Robert Waterson, Partner

Welcome to the latest edition of our Corporate Tax Update, written by members of RPC’s tax team and published quarterly. In this second 2018 edition we highlight some of the key tax developments of interest to UK corporates from the second quarter of 2018.

Perspective - Publication

Corporate tax update

Published on 01 May 2018. By Ben Roberts, Partner

Welcome to the latest edition of our Corporate Tax Update, written by members of RPC’s tax team and published quarterly.

Perspective - Publication

Corporate tax update

Published on 15 Feb 2018.

Welcome to the latest edition of our Corporate Tax Update, written by members of RPC’s tax team and published quarterly. In this final 2017 edition we highlight some of the key tax developments of interest to UK corporates from the fourth quarter of 2017.

Perspective - Publication

Corporate tax update, third quarter 2017

Published on 27 Oct 2017.

Welcome to the latest edition of our Corporate Tax Update, written by members of RPC’s Tax Team and published quarterly.

Perspective - Publication

Corporate tax update, second quarter 2017

Published on 05 Sep 2017.

Welcome to the latest edition of our Corporate Tax Update, written by members of RPC’s tax team and published quarterly.

Perspective - Publication

Corporate tax update, first quarter 2017

Published on 05 May 2017. By Adam Craggs, Partner

Welcome to the latest edition of our Corporate Tax Update, written by members of RPC’s Tax team and published quarterly. In this first 2017 edition we highlight some of the key tax developments of interest to UK corporates from the first quarter of 2017.

Perspective - Publication

Corporate tax update, final quarter 2016

Published on 30 Jan 2017.

Welcome to the latest edition of our corporate tax update, written by members of RPC’s tax team and published quarterly. In this final 2016 edition we highlight some of the key tax developments of interest to UK corporates from the final quarter of 2016.

Perspective - Publication

Corporate tax update, third quarter 2016

Published on 20 Oct 2016.

Welcome to the latest edition of our Corporate Tax Update, written by members of RPC’s tax team and published quarterly. Summer 2016 will certainly go down as one of the more interesting in recent British history but developments in UK tax law continue regardless of the wider political turmoil. In this edition we highlight some of the key tax developments of interest to UK corporates from the third quarter of 2016. As far as the tax legislative timetable is concerned, in this quarter: the Finance Bill 2016 finally received Royal Assent on 15 September 2016 (known as Finance Act 2016); it was announced that this year’s Autumn Statement will be given on 23 November 2016; it was also announced that draft Finance Bill 2017 clauses will be published on 5 December 2016 (for consultation until 30 January 2017).

Perspective - Blog

High Court criticises HMRC's conduct finding that it breached taxpayer's legitimate expectation

Published on 20 Jul 2016. By Adam Craggs, Partner

High Court criticises HMRC's conduct finding that it breached taxpayer's legitimate expectation

Perspective - Publication

Corporate tax update, second quarter 2016

Published on 19 Jul 2016.

On 23 June 2016 the UK voted to leave the EU in an historic referendum result. A period of some political, economic and social uncertainty will undoubtedly follow (and we've already had a turbulent few weeks) but as far as corporate tax is concerned there should be no immediate consequences. It remains to be seen what happens to the planned further reduction in corporation tax to 15% as announced by the then-Chancellor George Osborne. Some initial views on the likely corporate tax consequences of Brexit are set out below. It has also been announced that Royal Assent to this year's Finance Bill is not now expected before the Autumn. In the aftermath of the referendum result, it is perhaps easy to forget that some significant changes to the UK corporate tax regime are planned. Whether all of these changes now proceed, at the pace originally intended, will become clear in due course. In this edition we therefore also highlight some of the key tax developments of interest to UK corporates from the second quarter of 2016.

Perspective - Blog

Failure to comply with direction leads to strike out of taxpayers' appeals

Published on 15 Jul 2016. By Adam Craggs, Partner

In the recent case of Grindley & Others v HMRC [2016] UKFTT 0834 (TC), the First-tier Tribunal (FTT) has directed that the taxpayers' appeals be struck out for failure to comply with a direction issued by the FTT.