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Keyword ads – trade mark

A recent case illustrates the dangers of buying keyword ads on Google in the name of a competitor – especially if that competitor has a trade mark.

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HMRC – reasonable excuse

HMRC cannot impose a ‘penalty’ if the taxpayer took ‘reasonable care’ to avoid an inaccuracy. The general rule is that if the taxpayer takes professional advice then that will be a reasonable excuse.

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Grey goods – criminal

Selling ‘grey goods’ can be a criminal offence (under Trade Marks Act 1994).

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Financial advice – negligence?

In the medical/clinical negligence world the most important decision of recent years was Montgomery [2016], which overruled the long-standing principles established in Bolam [1957]. Under Bolam a medical professional’s actions were judged by asking whether that professional ‘was acting in accordance with a practice of competent respected professional opinion’. In other words, if a reasonably competent practitioner would have taken the same approach, then there would not have been negligence.

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Contract – or counter-offer?

When do negotiations turn into a binding contract? If the other side responds with a counter-offer, does that form the basis of the contract?

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HMRC – offshore accounts

HMRC has offered (another) last chance to come clean about offshore money (it is called a ‘requirement to correct’). The scheme calls for voluntary disclosure by September 2018, but there are severe penalties – 200% of the tax, plus the tax due and interest. In addition, there is currently a proposal for an additional 10% asset-based penalty, plus there will almost certainly be publication on the list of deliberate tax defaulters. Note that there is no undertaking by HMRC that they will not prosecute.

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Companies Act 2006 – no limited liability?

CA 2006 came into force in October 2009 but there is a danger that its provisions have inadvertently resulted in some limited companies becoming unlimited.

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Variation – anti-oral clauses

This year has seen a series of cases in which the courts have held that a ‘no variation’ clause in a contract is not binding. What we see is a clear intent on the part of the courts that contractual agreement should be eroded in favour of ‘party autonomy’ and a greater flexibility:

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Freedom of information – vexatious

There is a general right of access to information held by a public body (FoI 2000). But, this does not apply if a request is ‘vexatious’ (s14). However, the Act does not define ‘vexatious’ although it is made clear that the burden is very high to show that the request is indeed vexatious.

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Airline flights – delay

The Denied Boarding Regs give compensation to passengers whose flights are delayed if the flight departs from an EU airport. But, there has been much argument about the situation concerning missed connections.

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Page 8 of 41

Most-read articles

Probate fees – increase delayed
Thursday, 09 May 2019
We reported in the April 2019 edition (p34) on the increase of probate fees which was due to come into effect in April 2019. Read more...
VAT Order – construction services
Thursday, 09 May 2019
The VAT (s55A) (Specified Services and Excepted Supplies) Order 2019 comes into effect in relation to supplies made on or after 1 October 2019. Read more...
Brexit – impact on solicitors
Thursday, 09 May 2019
The Law Society has issued guidance for solicitors on the impact of the postponement of the UK’s departure from the EU. Read more...
RTA claims – no lawyers
Thursday, 09 May 2019
The Gazette reports that the MoJ has issued a consultation as to how to create an IT platform to enable unrepresented litigants to progress their own claim. Read more...
CFAs – no automatic 100% success fee
Thursday, 09 May 2019
In RTA claims, may firms routinely set a 100% success fee and claim the maximum limit of 25% of total damages. Read more...
T’s failure to respond – not a refusal of access
Thursday, 09 May 2019
The UT has held that T’s failure to reply to a letter from L requesting access to the property did not amount to a refusal of access. Read more...
MEES non-domestic rentals – reminder
Thursday, 09 May 2019
The MEES regulations are designed to tackle the least energy efficient properties in England and Wales and the Regs establish a minimum standard of EPC band E for domestic and non-domestic private... Read more...
‘Highway’ – no single meaning
Thursday, 09 May 2019
The SC has recently clarified the meaning of a highway. Read more...
Procedure – divorce
Thursday, 09 May 2019
Divorce practitioners may be particularly interested in the background to a recent case setting out the administrative processes and procedures by which errors in divorce proceedings are picked up... Read more...
EU citizens – right to work checks
Thursday, 09 May 2019
The government has issued guidance on employing EU, EEA and Swiss citizens, and their family members, after Brexit. Read more...

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