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It's not TP bein' green As Kermit (and others, more recently) famously sung, "It's not easy bein' green; it seems you blend in with so many other ordinary things." So it is with ESG factors: there is undeniably a growing focus on businesses' sustainability credentials, but this...
Third party access to documents in the courts and tribunals Taxpayers bringing appeals against HMRC in the First-tier Tribunal (Tax Chamber) (the FTT) are rightly concerned to mitigate the risk that documents relating to their appeals which contain confidential or commercially sensitive information are not...
Latest Government Cyber Breaches Survey published On Wednesday 30 March, the Government published its 2022 Cyber Security Breaches Survey. The survey, which is now in its seventh year, informs government policy on cyber security and can help organisations learn more about what their competitors, and the...
Certain provisions of the administrative guidelines on the 3% French DST judged as incorrectly interpreting the law In 2019, a French Digital Services Tax (DST) was enacted in order to subject to a 3% tax two categories of services provided in France: digital intermediation services and targeted advertising services. The DST law notably provides for a certain number of...
NFTs: a new kind of minting for the UK Mint Despite acknowledging that "there isn’t even consensus on what the implications of crypto are… when or whether we’re going to reach some kind of steady state… or even whether crypto itself is a good thing", Economic Secretary to the Treasury John...
CJEU rules that the Portuguese tax regime applicable to UCIs restricts the free movement of capital In a decision that will unlock a number of pending cases and encourage EU (and third country) UCIs to apply for a refund of Portuguese withholding tax suffered in respect of dividend (and potentially also interest) payments, the CJEU held that the...
Key themes for 2022: an interview with tech partner Laura Houston I recently interviewed Laura Houston, a partner in our tech group, about the key themes she is currently discussing with clients in the tech and data space. The interview was for Tech Nation, the UK Government funded growth platform we are currently...
Risky Business - PRA sets out expectations on firms engaging in cryptoasset activities Last week the PRA published a letter directed to the CEOs of banks and PRA-designated investment firms regarding their exposures to cryptoassets. This was one of a number of publications released at the same time and which included: the Financial Policy...
Cryptoassets and financial stability: BoE outlines key risks and approach In a new report published last week, the Financial Policy Committee (FPC) of the Bank of England began formalising its position on the risks to financial stability posed by the increasing size of the cryptoassets market. The FPC concludes that while...
Who will guard the 'gatekeepers': EU one step closer to regulating Big Tech The European Union's institutions came together at the midnight bell, on 25 March 2022 and reached provisional political agreement on the Digital Markets Act (DMA) that aims to strengthen the European Union's powers to regulate digital markets and make...