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UPC update - Germany's Constitutional Court says Germany's UPC ratification is void - is this the final nail in the UPC coffin? ... and an opportunity for the UK? In previous posts here and here we have looked at the so-called demise of the Unified Patent Court (UPC) and the Unitary Patent (UP) from the UK perspective, especially in the post-Brexit intellectual property landscape. Now it is Germany's turn to take...

The US's reaction to France's DST In her recent post, Zoe Andrews suggested that, given the importance for the UK of securing a post-Brexit trade agreement with the US, now might not be the best time for the UK to introduce a digital services tax. Support for her view is to be found in...

Biscuits, Brexit, and big data Britain's favourite biscuit is the McVitie's milk chocolate digestive. Britain's favourite ice lollies are Magnum ice creams. And most memorably, the UK will decide to remain in the EU. All of these are the result of polls of individuals conducted by...

Decisions to be made on UK CFC State aid challenge Now that they have had a chance to digest the decision in the EU State aid investigation into certain aspects of the UK CFC rules, affected taxpayers are asking a number of questions. Will the UK appeal? It would seem surprising if it did not - and we...

Exploring technological solutions for the Irish border post Brexit Over the last week or two there has been lots of debate about unnamed 'technological solutions' for avoiding a hard border in Ireland. So what are these mooted solutions? Firstly, we need to establish what this type of border is usually used for, taking...

UK Prospectus Regime Reforms Approach Next Milestone The final draft Public Offer and Admissions to Trading Regulations 2023, first announced as part of the Edinburgh Reforms last year, have been published and laid before Parliament. The Regulations will lay the foundations for the new UK Prospectus Regime,...

Divergence, Convergence and Challenges: Trends on GDPR Enforcement Across Europe and the UK A version of this article first appeared in the Privacy Law & Business UK Report, Issue 118 (November 2021) The introduction of the General Data Protection Regulation (EU) 2016/679 (the "GDPR") in May 2018 was a dramatic step forward in...

P&E Update: Employment/Employee Benefits Bulletin Holiday pay; Suspension and postponed investigation; discretion in share option agreement; Addison Lee; FTSE 100 executive pay; Brexit: Call for evidence; Supreme Court fees; EHRC Topics covered in this bulletin: New Law Finance Bill (no.2) 2017:...

Insurance Newsletter - July 2017 Brexit; Insurance Linked Securities; Asset management market study; Retirement Income Review; Solvency II round up This newsletter highlights selected legal and regulatory developments in insurance. Topics covered in this edition are: the EIOPA...

Has the Chancellor really just announced a UK corporation tax rise of over 30%? TLDR – yes, it seems he has. The Chancellor is still trumpeting the rate as the lowest in the G7, even after the rise. But for those watching as the effective corporate tax rate shoots up above those of many of the UK’s competitors, the impact...