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Snapshots Winter 2021
A roundup of key legal developments for the modern commercial lawyer.
Read moreSnapshots Autumn 2020
A roundup of key legal developments for the modern commercial lawyer.
Read moreAudiovisual Media Services Directive – European Commission adopts guidelines on video-sharing platforms and the promotion of European works
What can be learned from the European Commission’s new guidelines on the Audiovisual Media Services Directive (AVMSD)?
Read moreWhat were the CMA’s key findings in its final report on online platforms and digital advertising?
What can be learned from the European Commission’s new guidelines on the Audiovisual Media Services Directive (AVMSD)?
Read moreThe ASA’s new UK Scam Alert System
What is the latest tool in the ASA’s technology toolbox to combat misleading advertising online?
Read moreWish.com: sexually explicit in-app ads deemed offensive and inappropriately targeted
Will an ad of a sexually graphic nature be deemed to be inappropriately targeting consumers and causing harm and offence if it appears on general audience platforms?
Read morePlayrix: gameplay footage must be representative of the gaming experience
When advertising a game, can you use gameplay footage which does not actually feature in the game, or only features to a limited degree?
Read moreP&G: verification requirements in comparative advertising campaigns
How much detail do you need to include to meet the verification requirements under the CAP Code when making comparisons with identifiable competitors?
Read moreBOXT: ‘next day delivery’ and comparative pricing claims
How careful do you need to be with “next day delivery” claims? And is one product comparison enough when making a price comparison claim?
Read moreSky UK: clarity over upfront costs and different fees charged to different groups
Do you need to include additional upfront costs in the main body of your ad? And how clear do you need to be about different fees being charged to different groups of consumers (eg existing vs new customers)?
Read moreTribunal confirms no tax due on disposal of property held on trust for taxpayer's brother
In Raveendran v HMRC [2024] UKFTT 273 (TC), the First-tier Tribunal allowed the taxpayer's appeal against HMRC's discovery assessment in relation to the disposal of a property because it was held on trust for his brother.
Read moreTaxing Matters: Spotlight 63: HMRC shines a light on property business arrangements involving hybrid partnerships
In this episode, Alexis Armitage, RPC's Taxing Matters host and Senior Associate in our Tax Disputes team, is joined by Simon Howley and Amanda Perrotton from Bell Howley Perrotton LLP. They discuss HMRC's Spotlight 63, which focuses on property business arrangements involving hybrid partnerships, which have recently come to the attention of HMRC.
Read moreTribunal confirms loans from remuneration trust were disguised remuneration
In allowing HMRC's appeal in part, the Upper Tribunal determined that payments received under a remuneration trust scheme were caught by the anti-avoidance provisions in Part 7A of the Income Tax (Earnings and Pensions) Act 2003.
Read moreDealing with HMRC information notices
Considering three common types of HMRC information notices and the extent to which they can be challenged.
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 moreTaxpayer's appeal against refusal of CGT loss relief claim allowed
Tax Tribunal confirms CGT relief for loan to trader not prevented by capitalisation of loan.
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 moreTribunal awards taxpayer his costs due to HMRC's unreasonable conduct
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.
Read moreTribunal allows entrepreneurs' relief appeal
In Cooke v HMRC [2024] UKFTT 272 (TC), the FTT allowed the taxpayer's appeal against HMRC's refusal of entrepreneurs' relief
Read moreExploring tax from an ESG perspective
In this month's episode, Alexis Armitage, RPC's Taxing Matters host and Senior Associate in our Tax Disputes team, is joined by Paul Monaghan, Chief Executive and co-founder of the Fair Tax Foundation to discuss the growing interest in tax from an ESG perspective, and the work of the Fair Tax Foundation.
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.
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