Legal News

Baines contended that Mail Online—ranked the UK’s third most visited news site and fifth globally by trade outlet Press Gazette—was breaching privacy laws. Rather than offering a ‘reject all’ option, its banner presents a ‘got it’ button that signifies consent to cookies, alongside a ‘cookie settings’ control to amend cookie preferences. The complaint referenced multiple remarks from ICO officials about cookie banners, among them a June interview deputy commissioner Stephen Bonner granted to MLex. Following a freedom of information request, the ICO released that interview. According to MLex, the ICO has now refused to open an investigation into the matter. In a letter to Baines dated 14 November 2023, the ICO stated that it had passed on the information concerned......

SKAT v Solo Capital Partners and others The Supreme Court has affirmed the Court of Appeal’s conclusion that Dicey rule 3 (the revenue rule) does not apply in this instance, as the Danish tax authority seeks to recover sums obtained by fraud rather than to enforce unpaid Danish tax or reclaim Danish tax. Consequently, SKAT’s claims against Solo Capital Partners and others can proceed to a trial in an English court. In addition to a summary of the ruling, this News Analysis also includes commentary from: Hugh Gunson, Partner, Charles Russell Speechlys LLP Jonathan Schwarz, Temple Tax Chambers ( Tax Counsel to SKAT) Background to the Appeal Skatteforvaltningen (‘ SKAT’), the Danish Customs and Tax Administration, has brought claims in England and Wales against a number of parties, including the appellants. SKAT alleges that these parties submitted fraudulent applications for tax refunds to which they were never...

What are the practical implications of this case? In Commissioners for His Majesty’s Revenue and Customs v Vermilion Holdings Ltd [2023] UKSC 37, the ruling carries notable, practical consequences for employers aiming to grant shares or share options to company officers or employees. Unless an officer or employee can rely on one of the exceptions in ITEPA 2003, s 471(3), any option issued while they hold office or employment will be classified as an employment-related security and, accordingly, taxed as employment-related income. The purpose behind offering the security option to the relevant officer or employee is immaterial. There is, however, an open question as to whether ITEPA 2003, s 471(3) will remain the central provision where options are granted to former employees or individuals yet to begin employment with the company. It appears, on balance, more likely that in those...

R (on the application of Tottenham Hotspur Ltd) v Haringey London Borough Council [2023] EWHC 2569 ( Admin) (18 October 2023) What are the practical implications of this case? This judgment provides a clear appraisal of the duties imposed on local planning authorities ( LPAs) when determining planning applications, emphasising the breadth and exactness expected of the analysis and conclusions set out in an officer’s report. It explains how an LPA must enable planning committee members to exercise their judgements on a proposal and examines when members might be misled regarding material considerations relevant to the decision. Mr Justice Saini confirmed that the proper test for challenges to an LPA’s decision arising from alleged flaws in an officer’s report is whether, but for the defective advice within that report, the committee’s decision would, or might, have been different. The judgment also explores the lawful...

Estate of Archibald and another v Stewart and another [2023] EWHC 2515 ( Ch) What are the practical implications of this case? A maintenance-centred claim under the I( PFD) A 1975—and likely a spouse’s claim too—is personal to the claimant and ends on their death. Exercise caution when advising elderly or seriously ill clients who may not survive to trial. A son- or daughter-in-law invoking I( PFD) A 1975, s 1(1)(d) as being treated as a child of the family must show more than ordinary affection, kindness, and hospitality from a parent-in-law. The court will examine whether the parent-in-law effectively took the claimant under their wing or accepted a distinctive parental responsibility towards them. There must be strong reasons to advance a claim long out of time. Dissatisfaction with discretionary trustees’ decisions is...

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HMRC v Vermilion Holdings Ltd [2023] UKSC 37 Background This appeal revolved around the construction of ITEPA 2003, s 471. That provision identifies when an option to obtain securities (including company shares) is given ‘by reason of employment’ and so chargeable to income tax rather than capital gains tax. In 2006, Vermilion Holdings Ltd ( Vermilion) granted Quest Advantage Ltd ( Quest) an option to acquire shares in Vermilion (the 2006 Option). By late 2006, Vermilion’s performance had deteriorated. As part of a rescue funding arrangement, Vermilion and Quest agreed to vary the 2006 Option. In July 2007, they executed a fresh option agreement (the 2007 Option), under which Quest subscribed for a new class of Vermilion shares and the 2006 Option lapsed. In 2016, Quest assigned the 2007 Option to Mr Noble. Quest sought HMRC’s confirmation that the assignment fell within capital gains tax. HMRC...

Agile enforcement When the UK Information Commissioner’s Office ( ICO) served Snap with a preliminary enforcement notice on 6 October 2023, potentially forcing its AI chatbot off the UK market, it illustrated the regulator’s renewed focus on ‘agile’ enforcement (see: LNB News 06/10/2023 31). Edwards said it is a capability they must become more comfortable exercising. He noted the Snap action mattered because issues were spotted in March, when the product first went live. The ICO asked questions, formed a team and accelerated the process. In the past, reaching that stage might have taken three to four years. This time, the authority arrived there in around six months, reflecting what Edwards called a ‘culture change’ that will let the ICO apply a wider spectrum of responses to data protection concerns. In some scenarios, such as Snap’s ‘ My AI’ chatbot, it enables faster...

France’s Data Protection Authority ( CNIL) imposed €600,000 penalty on Groupe Canal+, publisher of channels and distributor of pay-television services, for infringing Articles 12, 13, 14, 15, 21, 28, 32 and 33 of the EU’s General Data Protection Regulation, Regulation ( EU) 2016/679 ( EU......

The ‘qualifying lease’ The term ‘qualifying lease’ was introduced by BSA 2022, s 119. Its importance lies in the fact that BSA 2022, Sch 8 brings in a series of restrictions on tenants’ liability to pay service charge. Put plainly (while the Act should always be consulted for its exact wording), these restrictions cover scenarios where the landlord or an associate is responsible for the relevant defect, where the landlord meets the ‘contribution condition’ (in essence, possesses a certain level of worth in relation to the number of properties owned), where the lease is under a particular value, where the defect relates to cladding, and so forth. Other than the first of these—defects for which a landlord or associate is responsible—each restriction applies solely to qualifying leases. Accordingly, holding a qualifying lease can be a valuable benefit. When, then, does a lease qualify? The answer is set out in...

Euronet 360 Finance Limited & Others v Mastercard Incorporated & Others After settlement was reached between the parties, the Competition Appeal Tribunal ( CAT) consented to dismiss a claim by......

Z NHS Foundation Trust and another v Patricia and others [2023] EWCOP 41 (09 May 2023); In the matter of Patricia [2023] EWCOP 42 (15 May 2023) What are the practical implications of this case? Practitioners dealing with matters where protected parties have anorexia nervosa or other eating disorders will find these judgments helpful guidance when addressing capacity to make decisions about medical treatment. The determining factor for the judge was that, although the protected party stated a clear desire to live, the medical evidence and her behaviour during the proceedings showed that her intense fear of gaining weight—a feature of her disorder—was so powerful that it overrode her ability to take life‑preserving steps in accordance with medical advice. This is also an illustration of the unusual situation in which a protected party has capacity to conduct the litigation but lacks capacity to make the...

Auto-enrolment and penalty notices—a reasonable excuse for non-compliance? ( A& P Trading Solutions v Pensions Regulator) A& P Trading Solutions Ltd v Pensions Regulator [2023] UKFTT 772 ( GRC) What are the practical implications of this case? Under section 44 of the Pensions Act 2008 ( PA 2008), an employer may appeal to the FTT against a determination of the Pensions Regulator issuing an unpaid contributions notice ( UCN), a fixed penalty notice, or an escalating penalty notice. In theory, an employer can advance a reasonable excuse for failing to comply with a UCN, which could result in penalty notices being set aside. In reality, attempts to overturn such notices almost always fail. In this matter, the reference relied on the oft-raised contention of reasonable excuse arising from non-receipt of the relevant correspondence. Such submissions must be assessed in light of the facts that (i)...

Mullens v HMRC [2023] UKUT 244 ( TCC) The taxpayer, a practising solicitor, acted as an adviser to the Ecclestone family interests. Over a number of years, he received six payments amounting in total to £40m. He excluded these sums from his self-assessment tax returns, maintaining that they constituted gifts. HMRC issued discovery assessments in respect of payments one to five, respectively, relying on section 29(4) of the Taxes Management Act 1970 ( TMA 1970) on the basis that there was a loss of tax attributable to the taxpayer’s careless or deliberate conduct. In relation to payment 6, HMRC issued an enquiry closure notice in that enquiry. The assessment dealing with payment five was made within the normal relevant statutory time limits, whereas those for payments 1–4 instead depended upon the extended time limits provided by TMA 1970, s 36. HMRC also issued penalty...

Braganza v the Riverside Group Ltd [2023] UKUT 243 ( LC) What are the practical implications of this case? B’s service charge liability was framed as a ‘ Specified Proportion’ of the overall expenditure. The drafting clearly contemplated a percentage, not a monetary amount. Although the lease conferred on the landlord’s surveyor the ability to increase or reduce that figure where necessary or equitable, the document was plainly prepared on the footing that this Specified Proportion would be an initial fixed percentage. However, something appears to have gone astray at completion: in the Particulars the Specified Proportion was entered as a fixed monthly sum instead. While this did not alter the outcome of the case, it did require the landlord’s surveyor to determine a fresh Specified Proportion each year. This feature therefore highlights how vigilant practitioners must be when filling in blanks on...

The Insolvency Service confirmed that Lee William Connor, 40, the sole director of Regal Coinage Ltd, was handed an 11 year ban for failing to deliver the rare coins which a customer had purchased. Connor was disqualified as a director on 30 August 2023 for 11 years, which stops him from becoming involved further......

Alpha Republic Ltd v HMRC [2023] UKFTT 750 ( TC) The substantive appeal in this matter centred on HMRC assigning a scheme reference number under the disclosure of tax avoidance scheme ( DOTAS) provisions in respect of arrangements promoted by the company. The company had likewise initiated judicial review proceedings to challenge HMRC’s decision to publish its name and related particulars, though those proceedings were withdrawn shortly before the scheduled hearing. The company then applied for a direction compelling HMRC to serve a fresh statement of case on a number of stated grounds. It contended that the dispute stemmed from legislation described as ‘penal’ and ‘contradictory to fundamental principles of English law’, and therefore should be construed restrictively, with the tribunal, in particular, ensuring that HMRC at all times observed rigorous compliance with the Tribunal......

Rwanda has joined the United Nations Convention on Contracts for the International Sale of, as announced by the United Nations ( UN) itself...

R (oao London Fluid System Technologies Ltd and others) [2023] EWHC 2206 ( Admin) The claimant company had participated in a disguised remuneration scheme and later concluded a settlement with HMRC. Subsequent to the Morse review of the loan charge and the launch of the 2020 disguised remuneration repayment scheme, the company sought a repayment, which HMRC declined. The claimants therefore commenced judicial review proceedings challenging HMRC’s decision, utilising the email service that HMRC introduced during the coronavirus ( COVID–19) pandemic. The claimant’s solicitor sent the claim forms to the email address of the solicitor already appointed to handle the matter, rather than to the address specified in the press release announcing the email facility. In doing so, he relied in particular on prior experience in three other judicial review cases in which HMRC had accepted that......

According to the Crown Prosecution Service, Mohammed Shafiq, a former company director, was convicted at the Nottingham Crown Court of fraud by false representation, for his role in a property scheme in which he had fraudulently attempted to sell off a community centre......