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Excluding anticipated profits and savings: EE v Virgin Mobile As businesses increasingly look to their tech providers to deliver costs savings, it is important to ensure that the exclusions and limitations of liability in those service contracts don’t inadvertently undermine the key commercial drivers underpinning...
Interaction of EU digital laws and regulators: EDPB and EDPS views The European Data Protection Board (EDPB) and the European Data Protection Supervisor (EDPS) have separately weighed in with their thoughts on how the matrix of EU digital rules should be navigated. In the EDPS’s case, this takes the form of its Towards a...
French Finance Bill for 2025 - what will be new for individuals? After a chaotic process marked by the no-confidence vote of the Government formed by the French Prime Minister Barnier in December 2024 and the absence of a budget vote before the end of 2024, the Finance Bill was finally adopted on 6 February 2025, and...
French Finance Bill for 2025: what will be new for businesses? After a chaotic process marked by the no-confidence vote of the Government formed by the French Prime Minister Barnier in December 2024 and the absence of a budget vote before the end of 2024, the Finance Bill was finally adopted on 6 February 2025, and...
DP regulators focus on AI innovation and collaboration It has been a busy start to the year in the AI space, with data privacy regulators under increasing pressure to balance promoting innovation (and the potential for AI-driven growth) with respect for data subjects’ rights. We discussed the latest...
Ramsay reined in? Does the dissent in the UK Supreme Court case of Royal Bank of Canada signal changes to statutory construction principles? What do tax lawyers talk about at lunch? In my case, it’s been the UK Supreme Court's majority decision (4:1) in Royal Bank of Canada. My colleague, Zoe Andrews, has covered the facts and decision in outline here. It seems so unusual these days to have a...
Geo-blocking in the spotlight: European Commission launches evaluation of legal framework On 11 February 2025, the European Commission announced the launch of its evaluation of Regulation (EU) 2018/30 on geo-blocking (the Regulation), starting with a call for evidence released on the same day. The Regulation, which prohibits traders selling to...
A question of interpretation: the UK Supreme Court’s decision in Royal Bank of Canada All has ended well for the Royal Bank of Canada (RBC) following the Supreme Court’s majority decision (4:1) that the UK does not have taxing rights over the “royalty” payments RBC received. The value of these payments was dependant on the price and volume...
Bank IT outages: Treasury Committee requests answers from banks and building societies The House of Commons Treasury Committee (the Committee) has published letters it has sent to CEOs of the UK's nine largest banks and building societies to request information on the scale and impact of IT failures which have affected their businesses over...
Management fees in tax treaties: a ménage à deux between Italy and Egypt The Italian tax authority (ITA) ruling (13/2025) concerned an Italian company that provided IT services to a company resident in Egypt. Payments for the services (Service Fees) were subject to a final withholding tax (WHT) in Egypt of 20%, which the...