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HMRC’s procedural blunder: How far does the UK Supreme Court’s decision in Zipvit go? Not as far as HMRC would appear to want it to. The First-tier Tribunal’s procedural decision in Motorplus is another example of somewhat extraordinary conduct by HMRC and suggests that HMRC should look at updating the way they discuss the Zipvit case in...
Ransomware Reform: UK Government confirms it will push ahead with new ransomware rules Ransomware remains one of the most serious cyber threats facing the UK today, costing the economy millions and threatening the functioning of a wide range of organisations, including those in critical sectors. In response, the UK Government recently...
Just in time! EU AI Office publishes template for summarising GPAI training content Following hot on the heels of the General Purpose AI (GPAI) guidelines and Code of Practice (see our commentary here, here and here), the European Commission’s AI Office has recently published its long-awaited template for publicly summarising the content...
UK inheritance tax changes will add to administrative burden on pension schemes In October 2024, the UK Government announced as part of the budget that from 6 April 2027, “inherited pensions [will be brought] into inheritance tax”. More detail was set out in a technical consultation paper issued by HMRC from which it appeared that...
Smart data progress report: FCA/ICO statement confirms Open Finance in the pipeline Legislation is now in place to revolutionise access to customer data in the UK by enabling new ‘smart data’ schemes to come to fruition.  A recent joint statement from the UK’s data privacy and financial regulators (under the umbrella of the Digital...
Digital Fairness Act: European Commission launches consultation and call for evidence On 17 July 2025, the European Commission launched a long-awaited public consultation and call for evidence to inform its upcoming proposal for a new EU Digital Fairness Act.  The legislative initiative contributes to the growing regulatory focus on...
Long awaited GPAI guidelines published ahead of 2 August deadline Following hot on the heels of the general-purpose AI (GPAI) Code of Practice (see our blog), the Commission has finally published its guidelines to clarify the scope of the obligations for providers of GPAI models under the AI Act. These provisions apply...
New AI law? What does DUA mean for AI in the UK? While there has been much focus in the UK on the impact of the EU’s AI Act and delays to the publication of an AI Bill, a new law was passed this summer which will impact AI use and development. The Data (Use and Access) Act 2025 (DUA), which passed into...
Cyber - a pressing board-level issue We have seen a significant uptick in cyber preparedness activity recently and an increased focus on cyber governance. While the global cyber threat landscape continues to evolve, in the UK this activity has been driven, in part, by recent ransomware...
Mining the copyright chapter of the GPAI Code The final version of the EU’s General Purpose AI (GPAI) Code of Practice was published on 10 July, after a two month delay. As we discussed in our recent podcast, that delay was caused in part by difficulties in getting both AI developers and those in the...