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From CCCTB to BEFIT: the European Commission's plan to future-proof taxation The Commission's Communication on Business Taxation for the 21st century sets out reams of important tax policy announcements, whilst evidencing what seems like a growing enthusiasm for acronyms on this side of the Atlantic. Even though they may, on the...
Discovery of the Tooth Few tax cases manage to elicit such intractable feelings of crossness in me as the saga of HMRC v Tooth which has come to an end with the Supreme Court judgment of 14 May 2021. I am astonished that a point which was, frankly, utterly obvious had to go all...
The Lugano Convention: A setback for UK accession, but we’ll always have The Hague The UK’s chances of re-joining the Lugano Convention, an international agreement on jurisdiction and the enforcement of judgments, have been dented by the European Commission’s recommendation that the EU not consent to the UK’s accession application. The...
NFTs – “pegging value to virality”? Are they the next big thing or is it all hype? Will they revolutionise the art world or destroy it? Whatever your view, non-fungible tokens (“NFTs”) have been making waves with their combination of eye-watering valuations and the difficulty of...
Supreme Court confirms (again) that Ramsay is a principle of statutory construction We all love a good Ramsay case.  Particularly one from the Supreme Court which does not upset the apple cart and require a re-learning of principles!  And one in which HMRC is not involved makes for an interesting change. Hurstwood Properties v Rossendale...
Free cyber alert service and new guidance launched by NCSC at flagship conference On the first day of its CYBERUK 2021 conference, the National Cyber Security Centre (NCSC) published updated 10 steps to cyber security guidance and launched a new early warning alert service  The timing for this year’s NCSC flagship conference (11/12 May...
On the AI and IP pulse: the results of the UKIPO’s call for views AI and IP have been on a collision course for some time, in need of some legislative intervention. Last year, the UK Intellectual Property Office (UKIPO) called for views on AI and its relationship with IP (see our previous post here), and the UKIPO has...
EU adopts Corporate Sustainability Reporting Directive As part of the wider efforts towards a European Green Deal, the European Commission adopted a proposal for a Corporate Sustainability Reporting Directive (CSRD) on 21 April. The proposal will revise the Non-Financial Reporting Directive’s (NFRD)...
Reporting ransomware payments and regulating cryptocurrencies: international task force publishes new plan to tackle ransomware As a new international action plan calls for urgent action to tackle ransomware, the NCSC reminds organisations of what steps they can take now to protect themselves from this growing threat  The ransomware threat is increasing – both in terms of scale...
European Commission publishes new Regulation targeting foreign subsidies On 5 May 2021, the European Commission (EC) published a draft Regulation for a new regime to address the impact of subsidies from non-EU countries on trade within the EU.  This follows the EC’s White Paper on foreign subsidies that was published by the EC...