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First criminal judgement on cum/ex transactions published in Germany The 12th Criminal Division of the Regional Court of Bonn gave its judgement in the first criminal trial on cum/ex transactions in Germany on  18 March 2020 (it had found a rather sudden end due to the COVID-19-Lockdown in Germany). On 25 June 2020, the...
Consumer smart devices: spotlight on cyber security From wearables to home appliances, internet-connected smart devices are rapidly changing the way we live. The average consumer may not be losing much sleep over the prospect of their shiny new digital companion being hacked, but recent UK government...
New AI guidance from ICO confirms retrofitting compliance rarely works The opening statement from the ICO’s new AI guidance states that “the innovation, opportunities and potential value to society of AI will not need emphasising to anyone reading this guidance” – I presume the same can be said of this blog. However, it has...
ICO signals an extended runway for Heathrow's facial recognition plans On 23 July 2020, the ICO published the first two reports in connection with the beta phase of its regulatory sandbox, one of which relates to Heathrow Airport's proposed use of facial recognition technology (“FRT”) to automate the passenger airport...
What's (not) changing in pensions tax? The proportion of people in the UK aged 65 or over is projected to reach almost a quarter by 2037, and engagement with workplace pensions schemes increased by around a third following the introduction of automatic enrollment in 2012.  It may then come as...
The course of the UPC never did run smooth: the UK officially withdraws its participation In what has felt like death by a thousand cuts, the UK has officially withdrawn its ratification of the Unified Patent Court Agreements.  For our earlier posts on the saga, see our blog posts here and here.     The written statement made by IP Minister...
Corporate reporting in the post-Brexit world With little sign of substantive progress in the negotiations on the future of the UK-EU relationship, UK companies must once again consider preparing for the possibility of a no-deal or “minimal deal” scenario at the end of the transition period (31...
Crippled by comprehensiveness: are online marketplaces "similar" to direct sellers of similar goods? The European courts are considering online/offline retail, again. Heard it all before? Worth tuning in again, as Advocate General Hogan has just handed down his opinion in the Wallapop case and it has some important repercussions for online marketplaces -...
No KIDding: the UK prepares to diverge from the EU PRIIPs regime The EU packaged retail and insurance-based investment products (PRIIPs) regulation is a regulatory behemoth overdue a reform. Since January 2018, it has required a manufacturer of a PRIIP to draw up a key investor document (KID) before a PRIIP is made...
COVID-19 impact on Spanish Tax Residence for Individuals: the controversial position adopted by the Spanish Tax Authorities Disregarding the spirit of the OECD guidance on how to deal with COVID-19 exceptional circumstances, the Spanish tax authorities have recently published a binding tax ruling (V1983-20 dated 17 June 2020) which concludes that days unwillingly spent in...