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Cyber Bytes - Issue 12

Published on 21 Apr 2020. By Richard Breavington, Partner and Christopher Ashton, Senior Associate and Rachel Ford, Partner

Welcome to Cyber_Bytes, our bi-weekly roundup of key developments in cyber, tech and evolving risks.

Cyber_Bytes - Issue 10

Published on 10 Apr 2020. By Richard Breavington, Partner and Christopher Ashton, Senior Associate and Rachel Ford, Partner

Welcome to Cyber_Bytes, our bi-weekly roundup of key developments in cyber, tech and evolving risks.

Cyber Bytes - Issue 11

Published on 06 Apr 2020. By Richard Breavington, Partner and Christopher Ashton, Senior Associate and Rachel Ford, Partner

Welcome to Cyber_Bytes, our bi-weekly roundup of key developments in cyber, tech and evolving risks.

Cyber_Bytes - Issue 8 2020

Published on 10 Mar 2020. By Richard Breavington, Partner and Christopher Ashton, Senior Associate and Rachel Ford, Partner

Welcome to the eighth 2020 edition of Cyber_Bytes, our bi-weekly roundup of key developments in cyber, tech and evolving risks.

Cyber_Bytes - Issue 9

Published on 09 Mar 2020. By Richard Breavington, Partner and Christopher Ashton, Senior Associate and Rachel Ford, Partner

Welcome to Cyber_Bytes, our bi-weekly roundup of key developments in cyber, tech and evolving risks.

Cyber_Bytes - Issue 7 2020

Published on 10 Feb 2020. By Richard Breavington, Partner and Christopher Ashton, Senior Associate and Rachel Ford, Partner

Welcome to the seventh 2020 edition of Cyber_Bytes, our bi-weekly roundup of key developments in cyber, tech and evolving risks.

Cyber_Bytes - Issue 6 2020

Published on 29 Jan 2020. By Richard Breavington, Partner and Christopher Ashton, Senior Associate and Rachel Ford, Partner

Welcome to Cyber_Bytes, a round up of key developments in cyber, tech and evolving risks over the first month of 2020.

Cyber_Bytes - Issue 5 2019

Published on 10 Dec 2019. By Richard Breavington, Partner and Christopher Ashton, Senior Associate and Rachel Ford, Partner

Welcome to Cyber_Bytes, a bi-weekly roundup of key developments in cyber, tech and evolving risks.

No Deal Brexit – implications for data and privacy law compliance

Published on 17 Oct 2019. By Jon Bartley, Partner and Richard Breavington, Partner

The Brexit rollercoaster ride continues. At the time of writing, the UK and EU have just announced the agreement of a new withdrawal deal but there are serious doubts about whether it will be backed by Parliament. Despite the requirements of the Benn Act, the risk of the UK leaving the EU without a deal continues to be a concern.

Pushing back on APP scams

Published on 18 Jul 2019. By Ian Dinning, Senior Associate

An Authorised Push Payment (APP) is where a payer instructs their payment service provider, such as their bank, to send money from their account to another. These payments are usually made through the Faster Payment Service or CHAPS.

Brevan Howard's gagging order against Reuters upheld by the Court of Appeal in breach of confidence case

Published on 10 Jul 2017.

The news agency, Reuters, has lost its appeal against an injunction, which prevented it from reporting leaked confidential and commercially sensitive information concerning a leading global alternative asset manager, Brevan Howard Asset Management LLP.

18 months on - the ICO reflects on Google Spain

Published on 11 Nov 2015. By Alex Wilson, Partner

The ICO has recently blogged on the cases it has received in the year and a half since the Google Spain decision last May.

Brand & Khan obtain continuing "anti-harassment" order against masseuse

Published on 29 Sep 2014.

The High Court has recently granted an extension to an anti-harassment injunction taken out by Russell Brand and Jemima Goldsmith, otherwise known as Jemima Khan (the Claimants), against a masseuse (the Defendant).

A Chinese lesson for private investigators

Published on 30 Aug 2013. By Keith Mathieson, Partner

Those engaged in the investigation business – whether sniffing out personal or corporate intelligence – are well aware of the need to comply with laws that protect personal information.

Can schools take pupils' fingerprints?

Published on 09 Apr 2013. By Keith Mathieson, Partner

The Times reported last week that parents at an independent school in north London had protested when fingerprints were allegedly taken from pupils without consent with a view to the fingerprints being used for the automated lunch payment system.

A former editor’s view on the naked Royal

Published on 22 Aug 2012. By Keith Mathieson, Partner

There’s an interesting view on the naked pictures of Prince Harry from a former tabloid editor.

Access to Documents in Criminal Proceedings – Guardian Challenge Secures Change

Published on 03 Apr 2012. By Keith Mathieson, Partner

The Court of Appeal has ruled that where documents have been placed before a judge and referred to in the course of open proceedings, the default position should be that access should be permitted on the open justice principle.

Cabinet minister's 17-year-old son gets privacy injunction but not anonymity

Published on 15 Feb 2012. By Keith Mathieson, Partner

The son of Caroline Spelman, the Environment Secretary, has obtained an injunction against the publishers of the Daily Star Sunday.

Automatic numberplate recognition: is it legal?

Published on 02 Aug 2011. By Keith Mathieson, Partner

A report in the Guardian last week reminds readers of the strong likelihood that local police forces have tracked their movements with the use of automatic numberplate recognition (ANPR).

A "tenuous claim to privacy": Hutcheson v News Group

Published on 23 Jul 2011. By Keith Mathieson, Partner

Can you expect to keep a second family private? That was the ambitious hope of celebrity chef Gordon Ramsay's father-in-law, Chris Hutcheson.

A former judge reflects on privacy injunctions

Published on 15 Jun 2011. By Keith Mathieson, Partner

Mr Justice Eady's interview last month by Joshua Rosenberg -

A digest of recent news (1) - UK judgments

Published on 30 May 2011. By Keith Mathieson, Partner

For one reason and another, the blog has been unable to report on much of the recent news. This entry is an attempt to remedy the situation. Normal service should be resumed shortly.

Are privacy injunctions too restrictive?

Published on 13 May 2011. By Keith Mathieson, Partner

Has privacy law gone too far? It’s not just the editor of the Daily Mail who thinks so.

Another ruling on privacy injunctions

Published on 22 Mar 2011.

Judgment was handed down today in a case where a privacy injunction was made in 2008.

Can employers spy on their employees?

Published on 11 Mar 2011.

The US media have reported a number of instances in which companies have hired private detectives to spy on workers taking "sickies".

Anonymity order lifted in marital privacy case

Published on 28 Feb 2011.

A High Court judge has lifted an anonymity order protecting the identity of a formerly married couple involved in a privacy dispute.

Anonymity proposed for teachers accused by pupils

Published on 31 Jan 2011.

The controversial Education Bill was published on 26 January 2011.

Blanket reporting restriction set aside by Court of Appeal

Published on 31 Jan 2011.

The Court of Appeal has discharged an order the effect of which would have been to postpone the reporting of an important criminal case for several months.

A mass outbreak of anonymity: CDE and FGH v MGN and LMN

Published on 20 Jan 2011. By Keith Mathieson, Partner

It is not unusual for claimants in privacy cases to be anonymised. It is less common for defendants and distinctly unusual for non-parties.

7/7 footage withheld from public to protect privacy of victims and their families

Published on 14 Jan 2011.

The Coroner conducting the inquest into the terror attacks in London on 7 July 2005 has ordered that certain footage shown in court of the aftermath of the 7/7 attacks should not be released to the media.

Anonymity of egg and sperm donors

Published on 13 Jan 2011.

A survey by Manchester Fertility Services highlights issues of privacy concerning egg and sperm donation.

Applications for privacy injunctions – when notice need not be given

Published on 10 Jan 2011. By Keith Mathieson, Partner

In DFT v TFD [2010] EWHC 2335 (QB) Sharp J made an order to restrain publication of allegedly private and confidential information without notice having been given to either the respondent or the media.

Anonymisation of parties in matrimonial proceedings

Published on 10 Jan 2011. By Keith Mathieson, Partner

The Court of Appeal has lifted an order by a family court judge which directed that the parties to the proceedings should be anonymised.

Dealing with HMRC information notices

Published on 04 Jul 2024. By Adam Craggs, Partner and Daniel Williams, Associate

Considering three common types of HMRC information notices and the extent to which they can be challenged.

Taxpayer's appeal against refusal of CGT loss relief claim allowed

Published on 27 Jun 2024. By Alexis Armitage, Senior Associate

Tax Tribunal confirms CGT relief for loan to trader not prevented by capitalisation of loan.

Tribunal awards taxpayer his costs due to HMRC's unreasonable conduct

Published on 20 Jun 2024. By Jasprit Singh, Associate

In Aftab Ahmed v HMRC [2024] UKFTT 00236 (TC), the First-tier Tribunal granted the taxpayer's application for costs as HMRC had acted unreasonably in defending the appeal.

Tribunal allows entrepreneurs' relief appeal

Published on 13 Jun 2024. By Keziah Mastin, Associate

In Cooke v HMRC [2024] UKFTT 272 (TC), the FTT allowed the taxpayer's appeal against HMRC's refusal of entrepreneurs' relief

What happens in an HMRC criminal investigation

Published on 06 Jun 2024. By Adam Craggs, Partner and Michelle Sloane, Partner

Tribunal dismisses HMRC's appeal and confirms transactions did not give rise to a taxable remittance

Published on 30 May 2024. By Liam McKay, Senior Associate

In dismissing HMRC's appeal, the Upper Tribunal confirmed that transactions entered into by the taxpayers for the sale of shares did not amount to a taxable remittance under section 809L of the Income Tax Act 2007 because no service was provided in the UK.

Key features of the new non-UK domicile regime

Published on 29 May 2024. By Michelle Sloane, Partner and Jasprit Singh, Associate

The UK government's unexpected announcement in Spring Budget in March on the taxation of non-domicile individuals has sparked concerns and much comment. It represents a major change to the current system of taxation, which is more than 200 years old.

Taxpayers' application for  protective costs order against HMRC refused

Published on 20 May 2024. By Alexis Armitage, Senior Associate

UT dismisses taxpayer's application for a protective costs order against HMRC.

No bouncing back for directors

Published on 20 May 2024. By James Wickes, Partner and Adam Craggs, Partner and Catherine Zakarias-Welch, Knowledge Lawyer

Banned! Fraudsters! – Terms used by the Insolvency Service for directors who abused the government backed loan scheme which was put in place to help businesses struggling during the pandemic.

Contentious Tax Update

Published on 16 May 2024. By Harry Smith, Senior Associate and Adam Craggs, Partner

Harry Smith and Adam Craggs examine developments in relation to DOTAS, R&D enquiries, and the Economic Crime and Transparency Act.

Tribunal allows taxpayer's appeal in R&D case against penalty assessment for careless inaccuracy

Published on 03 May 2024. By Jasprit Singh, Associate

In H & H Contract Scaffolding Ltd v HMRC [2024] UKFTT 00151 (TC), the First-tier Tribunal (FTT) allowed the taxpayer's appeal against a penalty assessment as the inaccuracy in the tax return was not careless.

Contentious tax quarterly: Spring review

Published on 01 May 2024. By Adam Craggs, Partner and Harry Smith, Senior Associate

The last few months have seen a flurry of activity in relation to the DOTAS regime, with HMRC seeking to register arrangements retrospectively and apply substantial penalties for failure to register. Woes continue for those unfortunate enough to have R&D claims under enquiry, and the Economic Crime and Corporate Transparency Act 2023 gives HMRC a significant new tool in relation to suspected criminal activity by bodies corporate and partnerships.

Costly objection by HMRC

Published on 15 Apr 2024. By Harry Smith, Senior Associate

FTT allows costs application where HMRC acted unreasonably in opposing specific disclosure application.

Let us in!

Published on 20 Jun 2023. By Adam Craggs, Partner and Michelle Sloane, Partner

Adam Craggs and Michelle Sloane explain what a business should do should HMRC come calling unexpectedly.

Are you ready for the Economic Crime Levy?

Published on 14 Mar 2023. By Adam Craggs, Partner and Michelle Sloane, Partner

On 28 February 2023, HM Treasury published draft regulations, together with an explanatory memorandum, that revise and make further provision for assessment, payment, collection, and enforcement of the Economic Crime Levy (ECL).

Couldn’t careless? Reasonable care and the role of professional advisers

Published on 27 Feb 2023. By Adam Craggs, Partner

Whilst taking professional advice will usually mean a taxpayer has taken reasonable care, not taking advice does not necessarily mean a taxpayer has been careless.

Victory – but at what cost?

Published on 31 Jan 2023. By Adam Craggs, Partner and Harry Smith, Senior Associate

From a review of recent costs decisions handed down by the FTT, it is difficult to escape the conclusion that the FTT can be guilty of inconsistency and results-led reasoning when exercising its jurisdiction in relation to costs orders.