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The UK’s Spring Budget 2023: Tax competitiveness revived? Five days before the UK’s Chancellor Jeremy Hunt unveiled the Spring Budget, the Centre for Policy Studies issued a report on the UK’s declining tax competitiveness, noting that the combination of the rise in the headline corporation tax rate from 19% to...
That's my crypto – fork it over! How far would you go to get your hands on billions of pounds worth of cryptocurrency?  Dr Craig White, who also claims to be Satoshi Nakamoto (the anonymous visionary behind the bitcoin project) is continuing his quest to get control of a vast quantity of...
UK privacy reform progresses - Data Protection and Digital Information Bill in Parliament (again) The new draft of the Data Protection and Digital Information (No. 2) Bill, containing the Government’s data protection reform proposals, was introduced to Parliament on Wednesday 8 March. This ended months of uncertainty after the original proposals were...
Remote driving: Law Commission gears up for regulatory change Autonomous vehicles have dominated headlines for some time now, but the Law Commission has recently turned its attention to remote driving. On 20 February 2023, it published a 134-page paper advising the UK Government on the legal status of remote driving...
WEF: Without AI we won’t meet ESG Goals The World Economic Forum has recently said that without AI, we won’t meet ESG goals and beat climate change. It is clear that advancements in AI are likely to lead to more developments in green technology generally, but how can AI help a company under...
Tech and Sustainability are inseparable: key takeaways from ClimateTech roundtable There is nothing novel in the suggestion that technology has a central role to play in tackling the climate crisis. However, after various iterations of this revolution, the dialogue and momentum around ClimateTech appears to have reached something of an...
New Spanish tax on non-reusable plastic packaging As part of the EU’s economic recovery package and circular economy policies, the EU introduced a “plastic levy” based on the amount of non-recycled plastic packaging waste produced by each Member State as a new own resource with effect from 1 January 2021...
Buy Now, Pay Later, Regulate Soon? Valentine’s Day 2023 saw not only flowers and chocolates, but the much-anticipated publication by the British government of draft legislation setting out how it intends to regulate the buy now, pay later (“BNPL”) sector. That BNPL agreements would...
How would you like to pay? Moving towards the digital pound In a significant step, the Bank of England and HM Treasury have declared that it is "likely" that a digital pound—the catchy moniker for a UK retail central bank digital currency—will be needed in future.  As illuminated in a joint consultation paper...
Spanish “tax haven” list replaced after 32 years with new “non-cooperative jurisdiction” list In line with new international criteria, the term “tax haven” used in Spanish Royal Decree 1080/1991 (that’s right, 1991!) has been replaced by the term “non-cooperative jurisdiction” to make the concept more flexible. Under Spanish law, any countries and...