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UK Supreme Court in Dolphin Drilling decides that the meaning of “incidental” depends on statutory context The Supreme Court in Dolphin Drilling dismissed the taxpayer’s appeal, agreeing with the Court of Appeal that the provision of accommodation for offshore workers was an independent end in itself and not (as the First-tier Tribunal and Upper Tribunal had...
Data laws rebooted: Data (Use and Access) Bill agreed, as amendments tabled to the EU GDPR On 11 June, the UK’s Data (Use and Access) Bill (DUA Bill) passed in the House of Lords and is shortly set to become law. This marks the culmination of a multi-year, multi-government effort to introduce the legislative underpinning for new UK ‘smart data’...
European Commission notifies SHEIN of consumer protection concerns related to use of ‘dark patterns’ On 26 May 2025, the European Commission and the Consumer Protection Cooperation Network (CPC Network) directed the online marketplace and e-retailer SHEIN to bring certain practices on its platform in line with EU consumer laws. The CPC Network has also...
Using AI in financial services? ICO and FCA collaborate to boost confidence A recent survey by the Financial Conduct Authority and the Bank of England identified that 85% of financial services organisations are currently using or planning to use AI, but 33% are finding data protection a constraint whilst 20% cite FCA regulations...
Re-domiciliations and cross-border mergers: key tax questions Re-domiciliations and cross-border mergers can be great options for a restructuring and, within the EU, the rules governing both types of operation are, to a certain extent, harmonized across different jurisdictions. The UK does not currently permit...
Cyber Update: New Software Security Code of Practice Background In May 2025 the Department for Science, Innovation and Technology used the government’s flagship cyber security event, CYBERUK, to announce and publish a Software Security Code of Practice and supplementary technical guidance (together the...
FATCA data transfers incompatible with GDPR according to the Belgian Data Protection Authority On 24 April 2025, the Belgian Data Protection Authority (DPA) ruled (once again) that transfers of personal data by the Belgian Federal Public Service Finance (FPSF) to the US tax authority under the US Foreign Account Tax Compliance Act (FATCA) are not...
DPIA… or not to DPIA – Is a DPIA needed before connecting to a pensions dashboard? DPIA… or not to DPIA – Is a DPIA needed before connecting to a pensions dashboard? That is the question… being asked by UK pension scheme trustees as they need to consider whether a data protection impact assessment (DPIA) is required before connecting...
Japan starts public consultation on draft rules for smartphone software competition law On 15 May 2025, the Japan Fair Trade Commission (JFTC) released draft implementation rules and guidelines in respect of the new Act on the Promotion of Competition for Specified Smartphone Software (the Smartphone Act), which is set to take effect in...
International transfers in the limelight again with Belgian decision on FATCA data transfers to the US On 24 April 2025, the Belgian Data Protection Authority (DPA) ruled (once again) that transfers of personal data by the Belgian Federal Public Service Finance (FPSF) to the US tax authority under the US Foreign Account Tax Compliance Act (FATCA) are not...