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The EU's Cyber Resilience Act: 10 on the 10

Published on 10 Dec 2024. By Richard Breavington, Partner and Dorian Nunzek, Trainee Solicitor

Today the EU's Cyber Resilience Act (Regulation (EU) 2024/2847) ('CRA') enters into force. The CRA recognises that the continuously evolving world of smart products is frequently challenged by vulnerabilities which can potentially lead to cyber-security incidents. Whilst most of the Act's obligations will not be applicable until three years from now, 10 December is the day when the EU takes a big step towards it's ten-year Cybersecurity Strategy. To mark the occasion, we have outlined ten key points that entities in scope must be aware of in preparation for compliance with the CRA.

New Data (Use and Access) Bill

Published on 26 Nov 2024. By Jon Bartley, Partner and Praveeta Thayalan, Knowledge Lawyer

What does the new Data (Use and Access) Bill (the Data Bill) mean for businesses?

Changes to the One Stop Shop

Published on 09 Oct 2023. By Richard Breavington, Partner

In July 2023 the European Commission issued a Proposal for a Regulation of the European Parliament and of the Council laying down additional procedural rules relating to the enforcement of Regulation (EU) 2016/679 (the 'GDPR' Regulations).

ICO publishes guidance on compliance of game design with the Children’s Code

Published on 31 Mar 2023. By Oliver Bray, Senior Partner, Technology, Media & Telecoms Sector Lead

What steps can game designers take to ensure their games comply with the Children’s Code?

RPC Law x Web3: Gambling regulations – Don't Play Games of Chance with the Law

Published on 22 Feb 2023. By Nick Lauw, Partner and Pu Fang Ching, Senior Associate

This is part of a series of RPC x Web3 articles designed to help Web3 participants and enthusiasts understand their rights in this rapidly evolving space.

Regulatory Radar - Summer 2025

Published on 30 Jun 2025. By Gavin Reese, Partner, Head of Regulatory

Welcome to the Summer 2025 edition of RPC's bi-annual Regulatory Radar – a guide to the key regulatory changes worth having on your radar.

Falling Fowl in personal injury claims: the Animals Act 1971, fundamental dishonesty, quantum and forum shopping

Published on 11 Jun 2025. By Gavin Reese, Partner, Head of Regulatory and Sally Lord, Knowledge Lawyer Manager

Whether you're dealing with claims under the Animals Act 1971, fundamental dishonesty, quantum disputes or what forum to choose, Boyd v Hughes [2025] deals with it all. Here we discuss the principles before the court in a claim that arose out of a personal injury claim after a fall from a horse and what it means for personal injury cases going forwards.

Regulatory Radar: quick takes May 2025

Published on 12 May 2025. By Gavin Reese, Partner, Head of Regulatory

Welcome to the latest edition of our bi-monthly Regulatory Radar: quick takes update, which collates the latest developments from across the UK’s regulators.

Regulatory Radar - quick takes - March 2025

Published on 13 Mar 2025. By Gavin Reese, Partner, Head of Regulatory

Welcome to the latest edition of our bi-monthly Regulatory Radar: quick takes update, which collates the latest developments from across the UK’s regulators.

Regulatory Radar - Winter 2025

Published on 10 Mar 2025. By Gavin Reese, Partner, Head of Regulatory

Welcome to the Winter 2025 edition of RPC's bi-annual Regulatory Radar – a guide to the key regulatory changes worth having on your radar.

Green claims update: February 2025

Published on 27 Feb 2025. By Oliver Bray, Senior Partner, Technology, Media & Telecoms Sector Lead and Ciara Cullen, Partner, Retail & Consumer Sector Lead and Hettie Homewood , Senior Associate and Sophie Tuson, Senior Associate, Environment and Climate Change Practice Lead

Welcome to our round-up of the key legal and regulatory developments relating to green claims.

The EU Compliance headache you don't know you have? A priority primer on the European Accessibility Act

Published on 31 Oct 2024. By Oliver Bray, Senior Partner, Technology, Media & Telecoms Sector Lead and Hettie Homewood , Senior Associate

It is now less than a year until the EU Accessibility Act (EAA) comes into force, which will require businesses to ensure a range of products (eg smartphones and computers) and services (eg e-commerce services, consumer banking services, and ebooks) are accessible for persons with disabilities.

Seeing the wood for the trees: preparing for new deforestation due diligence rules in the UK and EU

Published on 24 Oct 2024. By Sophie Tuson, Senior Associate, Environment and Climate Change Practice Lead

The Corporate Sustainability Due Diligence Directive expert briefing

Published on 08 Jul 2024. By Sophie Tuson, Senior Associate, Environment and Climate Change Practice Lead and Thomas Jenkins, Of Counsel and Sarah Barrie, Associate and Eve Matthews, Associate

The Corporate Sustainability Due Diligence Directive (CSDDD) was adopted on 24 May 2024 and was published in the Official Journal of the EU on 5 July. It entered into force on 26 July, and will apply to companies from 26 July 2028.

Regulatory Radar - January 2024

Published on 08 Jan 2024. By Gavin Reese, Partner, Head of Regulatory

Hello and welcome to the January 2024 edition of RPC’s bi-annual Regulatory radar – a guide to the key regulatory changes worth having on your radar. We hope this will be a useful resource, helping you scan the regulatory horizon and highlight changes that could impact your business.

All is not (necessarily) lost: Crypto crime recovery

Published on 30 Jun 2022. By Adam Craggs, Partner

With over 2 million people in the UK now holding and using cryptocurrency, and the Chancellor announcing that a government backed non-fungible token ("NFT") is to be issued by the Royal Mint this summer, the market for crypto-assets is expected to continue to grow in the coming months and years; so much so that legislation is planned to implement a new regulatory regime for the crypto market.

Snapshots Spring 2025

Published on 09 May 2025. By Oliver Bray, Senior Partner, Technology, Media & Telecoms Sector Lead and David Cran, Partner, Head of IP & Tech

A roundup of key legal developments for the modern commercial lawyer.

Snapshots Winter 2024

Published on 10 Dec 2024. By Oliver Bray, Senior Partner, Technology, Media & Telecoms Sector Lead and David Cran, Partner, Head of IP & Tech

A roundup of key legal developments for the modern commercial lawyer.

Snapshots Autumn 2024

Published on 17 Oct 2024. By Oliver Bray, Senior Partner, Technology, Media & Telecoms Sector Lead and David Cran, Partner, Head of IP & Tech

A roundup of key legal developments for the modern commercial lawyer.

Snapshots Summer 2024

Published on 01 Aug 2024. By Oliver Bray, Senior Partner, Technology, Media & Telecoms Sector Lead and David Cran, Partner, Head of IP & Tech

A roundup of key legal developments for the modern commercial lawyer.

Snapshots Spring 2024

Published on 17 Apr 2024. By Oliver Bray, Senior Partner, Technology, Media & Telecoms Sector Lead and David Cran, Partner, Head of IP & Tech

A roundup of key legal developments for the modern commercial lawyer.

Snapshots Winter 2023

Published on 12 Dec 2023. By Oliver Bray, Senior Partner, Technology, Media & Telecoms Sector Lead and David Cran, Partner, Head of IP & Tech

A roundup of key legal developments for the modern commercial lawyer.

Snapshots Autumn 2023

Published on 25 Oct 2023. By Oliver Bray, Senior Partner, Technology, Media & Telecoms Sector Lead and David Cran, Partner, Head of IP & Tech

A roundup of key legal developments for the modern commercial lawyer.

Snapshots Summer 2023

Published on 07 Jul 2023. By Oliver Bray, Senior Partner, Technology, Media & Telecoms Sector Lead and David Cran, Partner, Head of IP & Tech

A roundup of key legal developments for the modern commercial lawyer.

Snapshots Spring 2023

Published on 31 Mar 2023. By Oliver Bray, Senior Partner, Technology, Media & Telecoms Sector Lead and David Cran, Partner, Head of IP & Tech

A roundup of key legal developments for the modern commercial lawyer.

Snapshots Winter 2022

Published on 23 Dec 2022. By Oliver Bray, Senior Partner, Technology, Media & Telecoms Sector Lead and David Cran, Partner, Head of IP & Tech

A roundup of key legal developments for the modern commercial lawyer.

FTT prevents HMRC from having two bites of the cherry!

Published on 22 Oct 2014. By Dan Wyatt, Partner

In Lady Henrietta Pearson v HMRC [2014] UKFTT 890 (TC), the First-tier Tribunal (Tax Chamber) ('FTT') concluded that HMRC had "ignored" its previous decision by seeking to reduce the amount of a VAT refund which it had ordered HMRC make to Lady Henrietta Pearson ('the taxpayer').

New Cryptoasset reporting obligations for businesses

Published on 02 Jun 2025. By Adam Craggs, Partner and Michelle Sloane, Partner and Liam McKay, Of Counsel

The UK is adopting the OECD’s Cryptoasset Reporting Framework (CARF) and expanding it to include domestic data collection and reporting requirements. Starting from 1 January 2026, businesses operating in the cryptoasset sector will face new obligations to collect and report data to HMRC.

New reporting obligations for Cryptoasset users

Published on 02 Jun 2025. By Adam Craggs, Partner and Michelle Sloane, Partner and Liam McKay, Of Counsel

The UK is adopting the OECD’s Cryptoasset Reporting Framework (CARF) and expanding it to include domestic data collection and reporting requirements. From 1 January 2026, users of cryptoasset service providers will be required to provide identifying information to those providers, which may then be reported to HMRC.

Judicial developments in recent treaty cases

Published on 06 Sep 2023.

A spate of recent cases concerning the application of double tax treaties has seen the courts and tribunals striving for common¬sense, policy-driven outcomes.

Judicial review: does the Court of Appeal’s decision in Murphy offer taxpayers a glimmer of hope?

Published on 28 Jun 2023. By Adam Craggs, Partner and Liam McKay, Of Counsel

Judicial review provides a constitutionally important judicial check on the exercise of statutory powers by public bodies such as HMRC. However, the wide margin of appreciation afforded to public bodies by the courts, coupled with recent reforms to the judicial review process, make it a remedy of last resort that can be difficult for taxpayers to pursue successfully. In overturning the High Court’s refusal of the taxpayers’ judicial review claim, the Court of Appeal in Murphy v HMRC confirmed that HMRC had breached their legitimate expectation as to the application of an extra-statutory concession. While Murphy is unlikely to be the harbinger of a wholesale rebalancing of the judicial review scales in the taxpayer’s favour, it is a welcome step in the right direction.

HMRC directed by tribunal to issue closure notices

Published on 03 Jul 2025. By Tom Holden, Associate

In Refinitiv Ltd and others v HMRC [2025] UKFTT 415 (TC), the First-tier Tribunal directed HMRC to issue closure notices on the basis it had failed to meet the burden to keep the relevant enquiries open as ongoing judicial review proceedings do not constitute "reasonable grounds" for not issuing a closure notice.

Tax Bites - July 2025

Published on 01 Jul 2025. By Adam Craggs, Partner and Daniel Williams, Associate

Welcome to the latest edition of RPC's Tax Bites – providing monthly bite-sized updates from the tax world.

Taxing Matters: When tax advice goes wrong: professional negligence in tax disputes

Published on 26 Jun 2025.

In this episode, our host and Senior Associate at RPC, Alexis Armitage, is joined by colleagues Helen Kerr and Tom Wild from RPC's Professional Liability team to explore how professional negligence claims can arise during the lifecycle of a tax dispute.

Upper Tribunal dismisses IR 35 challenge

Published on 26 Jun 2025. By Jasprit Singh, Senior Associate

In George Mantides Ltd v HMRC [2025] UKUT 00124 (TCC), the Upper Tribunal dismissed the company's appeal against an income tax determination and national insurance decision. Whilst the UT set aside the earlier decision of the First-tier Tribunal on the basis that there were errors in the assessment of the hypothetical contract, ultimately it came to the same conclusion that the hypothetical contract was one of employment for the purposes of IR35.

Improving HMRC’s Approach to Dispute Resolution

Published on 19 Jun 2025. By Adam Craggs, Partner and Liam McKay, Of Counsel

This article considers the recently launched consultation aimed at modernising HMRC’s approach to resolving tax disputes.

No Retreat on UK Digital Services Tax – For Now

Published on 12 Jun 2025. By Adam Craggs, Partner and Liam McKay, Of Counsel

This blog considers recent speculation concerning the future of the UK's Digital Services Tax in the context of trade negotiations between the UK and the USA.

Court of Appeal confirms pre-construction costs qualify for capital allowances

Published on 05 Jun 2025. By Daniel Williams, Associate

In Orsted West of Duddon Sands (UK) Ltd and others v HMRC [2025] EWCA Civ 279, the Court of Appeal held that expenditure incurred in designing windfarms and on studies informing the installation could qualify for capital allowances.

Tax Bites - June 2025

Published on 03 Jun 2025. By Adam Craggs, Partner and Daniel Williams, Associate

Welcome to the latest edition of RPC's Tax Bites – providing monthly bite-sized updates from the tax world.

Blowing the whistle!

Published on 29 May 2025. By Adam Craggs, Partner and Tom Holden, Associate

Adam Craggs and Tom Holden consider the US and Canadian 'whistleblower' models in light of the government's plans for a new reward scheme inspired by these, as well as the existing HMRC rewards scheme this initiative will complement.

Contentious Tax Quarterly Review – Spring 2025

Published on 22 May 2025. By Adam Craggs, Partner and Liam McKay, Of Counsel

This Contentious Tax Review provides an update on a number of recent important decisions in the tax disputes arena.

Former England captain's IR35 battle with HMRC ends in a score draw

Published on 15 May 2025. By Alexis Armitage, Senior Associate

In Bryan Robson Ltd v HMRC [2025] TC09408, the First-tier Tribunal considered the IR35 legislation in relation to ex-England footballer Bryan Robson. It found payments made for his ambassadorial role at Manchester United fell within the scope of the IR35 legislation, while payments made to him in respect of his image rights did not.

Taxing Matters: Mental Health Awareness Week: breaking down mental barriers in the mind with Jo Maughan

Published on 13 May 2025.

In this special Mental Health Awareness Week episode of Taxing Matters, host Alexis Armitage welcomes Jo Maughan, career coach and former tax director, to discuss how professionals can manage their critical inner voice and break down mental barriers in their mind.

Challenging HMRC's Debt Management Actions - Lessons Learned from Local Fuel Ltd

Published on 08 May 2025. By Michelle Sloane, Partner and Daniel Williams, Associate

Michelle Sloane and Daniel Williams consider when a private law action, rather than judicial review, is appropriate to challenge a decision taken by HMRC's debt management team.

Tax Bites - May 2025

Published on 01 May 2025. By Adam Craggs, Partner and Daniel Williams, Associate

Welcome to the latest edition of RPC's Tax Bites – providing monthly bite-sized updates from the tax world.

Tribunal allows capital allowances claim for expenditure on construction of a quay wall at the Port of Liverpool 

Published on 01 May 2025. By Jasprit Singh, Senior Associate

In The Mersey Docks and Harbour Company Ltd v HMRC [2024] UKFTT 1163 (TC), the First-tier Tribunal allowed the company's claim for capital allowances in respect of expenditure incurred on the construction of a quay wall at a new deep-water container terminal at the Port of Liverpool.

Taxing Matters: Tax risk for professionals and professional businesses with Thomas Slipanczewski, Associate Director at Deloitte

Published on 29 Apr 2025.

In this episode of Taxing Matters, Senior Associate and Taxing Matters host, Alexis Armitage is joined by Thomas Slipanczewski, who is an Associate Director at Deloitte in their tax controversy team, to discuss task risk for regulated professionals and professional businesses.

Criminal Offences and Prosecutions for Tax Fraud

Published on 24 Apr 2025. By Adam Craggs, Partner and Daniel Williams, Associate

Adam Craggs and Daniel Williams consider HMRC's approach to investigation and prosecution of various tax fraud offences, and deferred prosecution agreements and unexplained wealth orders.

Court of Appeal confirms that compensatory payments made to settle regulatory investigations are not penalties

Published on 10 Apr 2025. By Daniel Williams, Associate

In ScottishPower (SCPL) Ltd and others v HMRC [2025] EWCA Civ 3, the Court of Appeal held that compensatory payments made to consumers in settlement of regulatory investigations were not penalties and therefore were deductible for corporation tax purposes.

Business Briefing: Navigating The New US-UK Trade Tariffs

Published on 07 Apr 2025. By Michelle Sloane, Partner and Liam McKay, Of Counsel

The Trump administration has introduced sweeping tariffs on goods imported into the United States. This move is expected to cause significant disruption to global trade, with notable consequences for UK businesses. As the ripple effects unfold, understanding the scope of the tariffs and how to respond strategically will be crucial for UK businesses looking to protect their margins, adapt their operations, and plan confidently for the future.