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SDLT group relief anti-avoidance – good news from HMRC

Published on 14 Aug 2013. By Ben Roberts, Partner

Last week saw some (much needed) good news on the topic of SDLT avoidance, that should clarify HMRC's approach to the common commercial practice of transferring a property intra-group, following the acquisition of a property-owning company (PropCo).

SDLT avoidance - HMRC victorious regardless of taxpayer 'motive'

Published on 26 Jul 2013. By Ben Roberts, Partner

HMRC has scored a resounding victory in the first case[1] to consider in any detail the wide-ranging SDLT anti-avoidance provision (section 75A of Finance Act 2003).

Insurers as lenders: what borrowers need to know

Published on 12 Jul 2013.

Insurers are the new show in town The make-up of providers of debt secured against UK real estate has changed dramatically.

When the levee breaks

Published on 20 Jun 2013.

Whilst the stalled talks between ABI and Government have recently re-started, in less than 8 weeks a substantial number of properties may suffer significant loss of capital value if their owners are no longer be able to obtain flood risk insurance.

Growth and Infrastructure Act 2013

Published on 05 Jun 2013.

The Growth and Infrastructure Act 2013 (the Act) was given Royal Assent on 25 April 2013.

Outsourcing Health & Safety – a step too far?

Published on 22 May 2013.

Michael Scott & Danielle Lodge question the wisdom of outsourcing health and safety responsibilities

Adjudicator's Fees

Published on 20 May 2013.

The Court of Appeal has confirmed that an Adjudicator is not entitled to any of his fees in circumstances where his decision is unenforceable.

Property Rental Business Transfers and Leases – Reclaiming VAT and SDLT

Published on 17 Apr 2013. By Ben Roberts, Partner

Last November, following the decision in the case of Robinson Family Limited, HMRC announced that a transfer of a property rental business can qualify as a "transfer of a going concern" (TOGC) – and therefore not attract VAT – even if the transferor retains a reversionary interest in the property.

Court of Appeal's opinion on good faith clauses

Published on 11 Apr 2013.

In our February blog we reported on Compass Group UK and Ireland Ltd (trading as Medirest) v Mid Essex Hospital Services NHS Trust [2012] EWHC 781 (QB) and the implications of the decision on the duty to act in good faith.

Costs overruns in Target Costs contracts

Published on 22 Mar 2013.

Who is liable for costs overruns in a Target Cost contract, and to what extent? AMEC Group recently went to the TCC to appeal against an arbitration decision which found the Secretary of State for Defence ("the Authority") would only be liable for actual costs which were reasonably and properly incurred.

NPPF – 1 year on: smooth transition or wasted opportunity?

Published on 21 Mar 2013.

Given that over 50% of Britain's local councils are still to adopt Local Plans, is the window of opportunity for local residents to take control of development in their local area about to close?

New Kids on the Block : alternative funders in the real estate lending market

Published on 15 Mar 2013.

Over the last couple of years, there has been a surge in real estate lending by non-bank lenders as traditional banks started withdrawing from the market.

What are the potential risks associated with BIM?

Published on 14 Mar 2013.

This is the second of three blogs about Building Information Models, or BIM. This blog will consider the potential risks associated with BIM, but don't worry we provide some practical advice on how these risks can be tackled in our final BIM blog.

Good Faith Clauses

Published on 26 Feb 2013.

There is no general doctrine of good faith in English law and it is not therefore implied into contracts.

Rights to Light Reform: Law Commission Consultation

Published on 20 Feb 2013.

On 18 February 2013 the Law Commission announced that it was beginning a consultation process regarding possible changes to the law governing "rights to light".

JCT Insurance Options: what's the right fit for fit-out?

Published on 18 Feb 2013.

Where a tenant is fitting out premises within a multi-occupied building, the JCT's standard insurance options are not always appropriate and, left unaddressed, place unintended and severe risks on the tenant.

Government property, Kirstie and Phil style?

Published on 01 Feb 2013.

Ok, so Ms Allsopp and Mr Spencer haven’t quite been called in yet, but almost.

The End of the British High Street?

Published on 31 Jan 2013.

2012 was a hard year for the retail sector but 2013 is shaping up to be an even tougher year for High Streets in the UK.

Is the Green Deal a great deal?

Published on 29 Jan 2013.

There is no denying the Green Deal has many advantages but consider the deal in relation to short term leases and it may not be as great as it initially seems.

NEC3 Engineering and Construction Contract "Guidance Notes": more important than you realise for interpreting the ECC

Published on 18 Jan 2013.

Certain terms of the NEC3 Engineering and Construction Contract ('ECC') are open to interpretation, and the recent case of E-Nik Ltd v Department for Communities & Local Government [2012] EWHC 3027 (Comm) has cast into doubt whether even something as routine as VAT is crystal-clear under the ECC.

Development incentives – but at what cost?

Published on 14 Jan 2013.

In light of what is starting to appear to be a wholehearted failure to persuade local communities to meet requisite housing targets, Nick Boles last week proposed self-proclaimed "bungs" to local communities.

Will Planning Performance perform?

Published on 13 Dec 2012.

On 22 November 2012, the Department for Communities and Local Government (DCLG) published a consultation entitled 'Planning performance and the planning guarantee' setting out, amongst other things, how the Growth and Infrastructure Bill's proposals to enable planning applications to be made directly to the Planning Inspectorate (PINS) would operate.

Leaving customers without signal: the task of re-building the Telecoms Code

Published on 05 Dec 2012.

Now almost 30 years old, the Electronic Communications Code (the 'Code'), falls far short of representing the needs of a swiftly developing communications network.

H&M: Brave New World?

Published on 27 Nov 2012.

We have all been involved in lease negotiations where there are differences of opinion as to what is or is not institutionally acceptable.

End of the line for Village Greens?

Published on 14 Nov 2012.

Nothing can be more frustrating for a developer to see its scheme delayed or worse still derailed by an application for the registration of land as a town or village green ("TVG").

Rights of Light

Published on 23 Oct 2012.

Rights of light are an easement and are commonly acquired simply by a neighbour having enjoyed the light over a neighbouring building owner’s land for a period of 20 years without interruption.

Weighty issues for diet app developers

Published on 04 Jan 2022. By Dorothy Flower, Partner

2022 is set to be the year of the diet app. The distinction between what is a mere lifestyle app and what should in fact be a regulated medical product or service can be difficult to assess.

Stay on top of Intellectual Property

Published on 20 Apr 2021. By Ciara Cullen, Partner and Ben Mark, Partner and Sarah Mountain, Partner

Whether you’re just starting out or launching a new product, there are a wealth of intellectual property issues to consider in the world of distilling. Here, Ciara Cullen, Ben Mark and Sarah Mountain outline those do’s and don’ts, the changing landscape and how to thrive in 2021 and beyond.

Football regulator heralds new era for The Beautiful Game

Published on 18 May 2022. By Jeremy Drew, Partner, Head of Commercial and Joshua Charalambous, Partner

Last month, sports minister Nigel Huddleston formally confirmed the government’s support for the 10 strategic recommendations set out in the final report published last December by the independent fan-led review into governance, ownership and sustainability in English football.

Sports Ticker (10 May 2021) - Para-sport basketball league, Premier League TV Rights and Olympic Virtual Series

Published on 10 May 2021. By Jeremy Drew, Partner, Head of Commercial and Joshua Charalambous, Partner and Samuel Coppard, Senior Associate

Welcome to the latest edition of the RPC Sports Ticker - providing fortnightly bite-size updates from around the sports industry.

Sports Ticker (22 April 2021) - Super League, full stadiums and Coin for Respect

Published on 23 Apr 2021. By Jeremy Drew, Partner, Head of Commercial and Joshua Charalambous, Partner and Samuel Coppard, Senior Associate

Welcome to the latest edition of the RPC Sports Ticker - providing fortnightly bite-size updates from around the sports industry.

Sports Ticker (12 Mar 2021) - Rugby World Cup, Fenway Sports Group and Dettol

Published on 12 Mar 2021. By Jeremy Drew, Partner, Head of Commercial and Joshua Charalambous, Partner and Samuel Coppard, Senior Associate

Welcome to the latest edition of the RPC Sports Ticker - providing fortnightly bite-size updates from around the sports industry.

Sports Ticker (25 Feb 2021) - England Cricket partnership, New Balance and Fantasy Premier League

Published on 25 Feb 2021. By Jeremy Drew, Partner, Head of Commercial and Joshua Charalambous, Partner and Samuel Coppard, Senior Associate

Welcome to the latest edition of the RPC Sports Ticker - providing fortnightly bite-size updates from around the sports industry.

Sports Ticker (12 February 2021) - Super Bowl LV, NBA investment and Ligue 1 broadcasting

Published on 12 Feb 2021. By Jeremy Drew, Partner, Head of Commercial and Joshua Charalambous, Partner and Samuel Coppard, Senior Associate

Welcome to the latest edition of the RPC Sports Ticker - providing fortnightly bite-size updates from around the sports industry.

The risk of cyber threats to sports organisations (and key steps to reduce exposure)

Published on 01 Dec 2020. By Jon Bartley, Partner and Joseph Akwaboa, Associate

Manchester United FC's recent cyber-attack came just weeks after an article we wrote for LawInSport on the topic.

Sheffield United, or divided? Implying duties of good faith

Published on 04 Nov 2019. By Jeremy Drew, Partner, Head of Commercial and Samuel Coppard, Senior Associate

The High Court has held that the duty to act with good faith should not be implied into an agreement between the owners of Sheffield United FC.

Sporting compromise – tips for settling sports disputes

Published on 24 Oct 2019. By Jeremy Drew, Partner, Head of Commercial and Joshua Charalambous, Partner

Some practical tips for sports clubs when settling disputes – with a focus on those issues that regularly arise in a sporting context.

Look what you made me do – avoid inducing a breach of a sporting contract

Published on 12 Sep 2019. By Joshua Charalambous, Partner and Samuel Coppard, Senior Associate

eFootball transfers: Juve and Man U snub FIFA to sign for PES

Published on 07 Aug 2019.

The RPC Sports group round-up football eSports deals: Juventus and Manchester United sign eSports partnerships with Pro Evolution Soccer, whilst Liverpool FC partners with FIFA.

Spurs suffer Champions League defeat to the Advertising Standards Authority

Published on 08 Jul 2019.

Spurs' heartbreak in Madrid was not the only loss they suffered on their Champions League journey this year. A tweet from Spurs announcing their line-up for their knock-out game against Borussia Dortmund featured the gambling operator William Hill, and was ruled to contravene the CAP Code.

Reforms to the FA's Regulations on Working with Intermediaries

Published on 01 Jul 2019. By Joshua Charalambous, Partner

RPC summarise the key changes to the FA's Regulations on Working with Intermediaries (the "Regulations"), and offer practical tips to agencies, clubs and players to manage their impact.

Smoke and mirrors? Big Tobacco slip(stream)s back into Formula One sponsorship deals

Published on 18 Feb 2019.

RPC reports on Philip Morris and British American Tobacco securing major partnerships with Ferrari and McLaren, prompting investigations into their compliance with domestic and international advertising laws.

CMA clamps down on unfair gambling promotions

Published on 01 Feb 2018. By Jeremy Drew, Partner, Head of Commercial

The CMA has spoken: online gambling operators must act now to avoid falling foul of misleading terms and practices. See below for our list of dos and don’ts.

Spurs 2 : 0 HMRC – termination payment not taxable earnings

Published on 20 Dec 2017. By Michelle Sloane, Partner and Adam Craggs, Partner

The Upper Tribunal (UT) has confirmed the decision of the First-tier Tribunal (FTT) that payments made by Spurs in respect of two players on early termination of their contracts were not earnings. They were termination payments and, therefore, were outside the scope of national insurance contributions (NICs).

Swansea City player Bony keeps former agents in play

Published on 14 Sep 2017. By Joshua Charalambous, Partner

In a dispute with his agents over secret commissions, Swansea City striker Wilfried Bony has succeeded in opposing a stay in English Court proceedings, which would have been implemented had the Court found he had agreed to arbitrate. The decision is an important reminder that national courts will have jurisdiction to hear a claim if the parties have not agreed (expressly or impliedly) to resolve the dispute using arbitration.

Edgar Davids wins League of Legends image rights claim

Published on 23 Aug 2017. By Joshua Charalambous, Partner

Dutch football icon Edgar Davids has succeeded in suing Riot Games – makers of the world's biggest video game and eSports phenomenon, League of Legends.

Barton succeeds in reducing betting ban

Published on 04 Aug 2017. By Joshua Charalambous, Partner

Joey Barton has succeeded in reducing the ban imposed on him by the FA Commission following breaches of FA Rules concerning betting – but he's still banned until 1 June 2018

Using VR in sports – virtual insanity or future reality?

Published on 01 Aug 2017.

Stoke City has become the latest Premier League club to announce that it will use virtual reality (VR) technology as a training tool for its goalkeepers.

A shot in the arm for football sponsorship – clubs take advantage of new shirt sleeve regulations

Published on 24 Jul 2017.

As forecasted in our blog post back in April, it wasn't long before other Premier League teams followed Manchester City's lead in announcing major tie-ups for shirt sleeve sponsorship.

Indian sports broadcast network 'bowled out' for breach of a media rights agreement

Published on 18 Jul 2017. By Joshua Charalambous, Partner

This article considers New Zealand Cricket (Incorporation) v Neo Sports Broadcast PVT Ltd in which the High Court exercised its discretion and lifted a stay to allow the claimant, New Zealand Cricket, to successfully obtain summary judgment on a breach of contract claim with elements of bad faith counter-arguments.