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General adjournment in Hong Kong does not extend duration of ex parte injunction

Published on 29 Apr 2020. By Carmel Green, Partner and Antony Sassi, Managing Partner, Asia

In Hong Kong, the courts have generally been closed, save for urgent and essential court business as a result of COVID-19.

COVID-19 – Hong Kong Courts set for phased reopening from May

Published on 23 Apr 2020. By Jonathan Crompton, Partner

On 22 April 2020, the Hong Kong Judiciary announced that the general adjourned period ("GAP") for court proceedings, which started on 29 January 2020, will end on 3 May 2020. Stressing that the health and safety of court users, the Judiciary's staff and Judges and Judicial Officers ("JJOs") remains paramount, the Judiciary will move to a phased reintroduction of general business.

A Review in Confidence: Modernising the Law of Breach of Confidence in Singapore

Published on 17 Apr 2020.

The elements for a claim for breach of confidence were trite, having been established more than 50 years ago in the English case of Coco v. AN Clark (Engineers) Ltd (1) and affirmed in numerous Singapore decisions (2) .

Hong Kong Courts – In with the old and the new technology

Published on 15 Apr 2020. By Antony Sassi, Managing Partner, Asia and Jonathan Crompton, Partner and David Smyth, Senior Consultant

In Re Cyberworks Audio Video Technology Ltd,(1) the High Court of Hong Kong decided that it can, as part of its case management powers and of its own volition, order that a directions hearing take place by means of a telephone conference without the physical presence in court of the parties or their legal representatives.

Hong Kong courts begin use of video conferencing

Published on 15 Apr 2020. By Antony Sassi, Managing Partner, Asia and Carmel Green, Partner

Given the extended general adjourned period (GAP), during which the courts in Hong Kong have been closed except for urgent and essential court business, the judiciary has adopted an incremental approach to the use of technology for remote hearings.

Hong Kong Court of Appeal hears appeal using video conferencing

Published on 15 Apr 2020. By Charles Allen, Partner & Head of Hong Kong office and Carmel Green, Partner

On 2 April 2020 the Chief Judge of the High Court issued a Guidance Note setting out the practice for remote hearings in the Court of First Instance of the High Court (but not the District Court) using the court's existing video conferencing facilities (VCF). Hard on its heels, on 6 April 2020 the Court of Appeal conducted a hearing by VCF in CSFK v. HWH [2020] HKCA 207.

COVID-19: Trials - the show must go on

Published on 09 Apr 2020. By Alexandra Anderson, Partner

Judges are taking to heart the HMCTS's guidance focused on encouraging judges to maximise the use of video and telephone hearings using current technology. So, while the theatres in the UK remain closed, the theatres of justice continue with their activities.

COVID-19 – Hong Kong Courts handling urgent and essential matters

Published on 09 Apr 2020. By Charles Allen, Partner & Head of Hong Kong office

On 8 April 2020, the Hong Kong Judiciary announced that the general adjourned period ("GAP") for court proceedings will continue until at least 3 May 2020. During the GAP, court registries and offices are, for the most part, closed. However, the GAP does not apply to "urgent and essential court hearings and/or matters".

COVID-19: Virtual hearings - what we've learned

Published on 27 Mar 2020. By Dan Wyatt, Partner

Remote court hearings have very quickly become the "new normal". We've taken part in a fair few in recent weeks so wanted to share some practical tips that we hope will help those about to enter the virtual courtroom….

COVID-19 - The official guidance on remote hearings; early engagement is key to success

Published on 24 Mar 2020. By Geraldine Elliott, Partner and David Cran, Partner, Head of IP & Tech

COVID-19. The courts are trying to conduct "business as usual" as much as possible in this challenging climate. The latest official guidance, published on Friday, covers remote hearings in all Civil Courts in England & Wales; it relates to all types of hearings – applications, trials and appeals.

COVID-19: Impact on court hearings and successful virtual mediations

Published on 20 Mar 2020. By David Cran, Partner, Head of IP & Tech and Geraldine Elliott, Partner

As anticipated, the Courts are now moving to a (mainly) remote working basis.

Beware: English jurisdiction clauses do not mean choice of English law

Published on 06 Mar 2020. By Geraldine Elliott, Partner and Fred Kuchlin, Senior Associate

Where parties have agreed in a contract that the English courts will have jurisdiction in the event of a dispute, it does not automatically follow that English law will be the governing law. A party recently found this out, to its cost, when a different governing law clause meant an expired limitation period. This case demonstrates that those entering into contractual agreements should carefully consider a choice of law clause that specifically designates the laws of a country that suits them. GDE LLC v Anglia Autoflow Limited.

High Court: Claimants' litigation funder ordered to provide security for costs

Published on 21 Feb 2020. By Chris Ross, Partner and Gill O'Regan, Senior Associate

The High Court has handed down a significant judgment giving important guidance on the Court’s approach to issues of costs-sharing and security for costs against litigation funders in large multi-party claims. The judgment will be a key touchpoint in this developing area of law. RPC acts for Ingenious in the proceedings. The judgment citation is [2020] EWHC 235 (Ch).

Equitable compensation for breach of fiduciary duty: a question of loss?

Published on 20 Feb 2020. By Davina Given, Partner

A director who extracted money from a company by way of sham invoices may have a defence to an equitable compensation claim for misappropriation of the company's funds, if the director could have lawfully transferred the funds to the same recipients for no value. The Court of Appeal explored this possibility in Auden McKenzie (Pharma Division) Ltd v Patel

Lenders face more allegations about their actions on restructuring

Published on 14 Feb 2020. By Parham Kouchikali, Partner and Joe Cresswell, Senior Associate

Representatives of a lender on a board will not automatically impose directors' duties on the lender, but they may apply where a director's specific instructions have led directly to a breach of fiduciary duty. The High Court recently explored this issue in an appeal in the case of Standish v Royal Bank of Scotland plc.

Covertly obtained information cannot be deployed until its legitimacy is resolved

Published on 07 Feb 2020.

Bitcoin is 'property' and can therefore be subject of proprietary injunction

Published on 03 Feb 2020. By Christopher Whitehouse, Senior Associate

Following recent case law on the matter, the High Court has found that bitcoin can be 'property' and can therefore be the subject of a proprietary injunction.(1) In reaching its conclusion, the court adopted the detailed analysis of the issue set out in the UK Jurisdictional Task Force's November 2019 Legal Statement on Crypto-Assets and Smart Contracts, thereby providing a far more detailed judicial basis for the finding than found in previous cases. The bitcoins at the heart of this case were part of a ransom payment paid to a hacker who installed malware on a company's IT systems.

Breaking news - dominant purpose test extends to legal advice privilege

Published on 31 Jan 2020. By Davina Given, Partner and Joe Cresswell, Senior Associate and Kiran Dhoot, Associate

The Court of Appeal has held that legal advice privilege will apply to communications only if seeking or giving legal advice is their dominant purpose.

Freezing orders: when will past conduct show a real risk of dissipation?

Published on 16 Jan 2020. By Jonathan Cary, Partner

In Lakatamia Shipping Company Limited v Morimoto, the Court of Appeal overturned a decision to discharge a worldwide freezing order. This case provides helpful guidance as to when a respondent's prior conduct may support a finding that a real risk of dissipation exists. WFO; Dissipation; Su.

Guaranteed to fail? Oral funding arrangements may be enforceable

Published on 09 Jan 2020. By Geraldine Elliott, Partner

Funding arrangements should be in writing, or at least impose a primary obligation on the funder to pay. So said the Court of Appeal in exploring whether an oral arrangement to fund a litigant was an unenforceable guarantee or an enforceable agreement to pay in any event (Deepak Abbhi -and- Richard John Slade (t/a Richard Slade and Company)

A litigator's quiz: Fourth candle of Advent

Published on 23 Dec 2019. By Davina Given, Partner

The UK Supreme Court, and Lady Hale's brooch, hit the headlines this year with a landmark constitutional decision on the prorogation of Parliament. Outside that context, however, the Supreme Court has been busy. In this fourth and final part of our Advent quiz, test your knowledge of the key commercial decisions of 2019 and the decisions to look out for in 2020.

A litigator's quiz: Third candle of Advent

Published on 16 Dec 2019.

The third Sunday of Advent was traditionally a time to lift the gloom of Advent and celebrate Christmas to come – and hence was also known as Gaudete (Rejoice!) Sunday or Rose Sunday. So what has there been to celebrate in the legal profession in 2019?

Duty of care can exist between parent company and third parties affected by subsidiaries' actions

Published on 30 Apr 2019. By Parham Kouchikali, Partner

Vedanta(1) is one of three similar cases progressing through the English courts concerning jurisdiction, mass tort claims and the potential liability of an English parent company for the actions of its foreign subsidiaries,(2) the others being Unilever and Dutch Shell.

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.

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.

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.

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.

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.

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.

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.

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.

Corporate Tax update - July 2020

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

Corporate tax update - June 2020

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

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

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.

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.

Corporate tax update September 2019

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

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).

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.

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.

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.

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.