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EU Agree simplification of AI rules The EU has today announced political agreement on changes to the AI Act (the Act) – just over a week later than originally planned, but still only five months since the Commission first published its Digital Omnibus on AI (for details on the original...
No tax, no treaty exemption? Italian court denies exemption for untaxed gains Can a taxpayer rely on a treaty exemption on the disposal of a shareholding if the gain is not taxed in the taxpayer’s state of residence? In decision no. 2734/2025, the second-instance Lombardy Tax Court said “no” and made treaty exemption conditional on...
Cloud and AI in focus for DMA The European Commission has completed its first review of the Digital Markets Act. While it concluded that the legislation is broadly working and does not currently need to be revised, the review contained a clear signal as to where regulatory attention...
Keyword-bidding collusion back in the spotlight Two separate investigations announced today – one by the Swiss Competition Commission (ComCo) and one by the European Commission –  have put restrictive practices around keyword-bidding back in the spotlight: an area where competition authorities across...
UK faces "perfect storm" for cyber security: Lessons for boards from ‘Cyber UK’ We’ve just returned from Cyber UK (the Government’s flagship cyber security conference) with the clear message that (i) the UK is facing the perfect storm in terms of cyber risk – acute geopolitical uncertainty combined with fast-developing technological...
Law Commission launches project on consumer class actions regime On 20 April 2026, the Law Commission of England and Wales announced a new project to examine whether a class actions regime should be introduced for consumer law claims.  The project will have two core objectives: (1) assessing the benefits and risks of...
Sky Betting case update: a score draw but an objective answer on marketing consent Businesses will welcome the clarity provided by the Court of Appeal in RTM v Bonne Terre Limited that consent to personalised marketing and data processing should be judged objectively rather than by reference to an individual’s state of mind....
5 things you need to know from the UK’s new Smart Data Strategy The UK’s Smart Data Strategy, published on 26 March, sets out the government’s aims and plans for smart data in the UK until 2035. With the necessary primary legislation now in place under the Data (Use and Access) Act 2025 (DUA Act) to support the...
Burlington: taxpayer wins again in treaty purpose test case In a decision of significance for the secondary debt market, the Court of Appeal in Burlington has unanimously dismissed HMRC’s appeal. The judgment confirms the approach to construing and applying treaty purpose tests. Burlington Loan Management (BLM),...
Privacy laws are playing their part in online safety regulation The debate about keeping people (especially children) safe online keeps making headlines. That debate has accelerated as AI tools that can generate very realistic images and videos have become easy-to-use, widely available products. Legislators are...