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UK Spring Statement 2025: No fiscal event, but some developments of interest The UK’s Spring Statement delivered on 26 March 2025 did not include further tax increases and the Chancellor stuck to her commitment to one fiscal event per year – which is going to be the Autumn Budget. Yet, there were more than a few interesting...
It’s not fair: The impact of the CMA’s draft DMCC Act guidance on the online customer journey On 6 April the majority of the unfair commercial practices (“UCP”) provisions in the Digital Markets, Competition and Consumers Act 2024 (the “DMCC Act”) are coming into force.  We previously reflected on the DMCC Act’s changes to the UK consumer...
Why 2025 is the year to refresh your marketing compliance The Information Commissioner’s Office (ICO) announced earlier this week that it will work with the UK Government on a regulatory review of the UK’s marketing rules to facilitate privacy friendly online advertising, as part of a package of measures to...
Unpacking the ICO’s third edition of the Tech Horizon Report The Information Commissioner’s Office (ICO) has published the third edition of its Tech Horizon Report, a series which helps organisations navigate the data protection implications of certain emerging technologies that are expected to be widely adopted in...
Court of Appeal’s decision in Gunfleet Sands: a boost to the UK government’s infrastructure drive The Court of Appeal published their decision in Gunfleet Sands on 17 March 2025, upholding the taxpayers’ appeal on the availability of capital allowances for predevelopment expenditure on offshore windfarms. This case has previously been referred to as...
Addressing Gender-Based Online Harms: Ofcom’s New Draft Guidance Explained On 25th February, Ofcom opened consultation on its draft guidance which addresses online safety for women and girls. This new guidance underscores the need for stronger actions to protect women and girls from the pervasive harms they disproportionately...
AI Act's new GPAI Code out… finally It’s late but finally here. The 3rd edition of the EU’s GPAI Code of Practice was originally expected in mid February but was published on 11 March, along with a website to help make the Code more accessible.  The voluntary Code, which the Commission is...
A Shift in the Interpretation of Personal Data in the EU? The recent opinion of the Attorney General (AG) in the European Data Protection Supervisor (EDPS) v. Single Resolution Board (SRB) case sheds light on important considerations on the scope of personal data under the EU’s General Data Protection Regulation...
Calculating GDPR fines for corporate groups: Lessons from the ECJ ILVA case When it comes to fining regimes, deciding whether to set fines based on an entire group's turnover or only an infringing entity’s can have significant consequences. The ECJ’s recent ILVA A/S case (C-383/23) sends a clear message: large groups, even if...
Global minimum tax and Spanish rental property businesses Law 7/2024 of 20 December 2024, which establishes a top-up tax to ensure a global minimum level of 15% tax for multinational enterprise (MNE) groups and large domestic groups, was published in Spain’s Official State Gazette  on 21 December 2024 (Law),...