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Has the UK just abolished its 1.5% stamp duty charge? “I see the 1.5% is being removed!” was the subject line of a client e-mail received early last Thursday afternoon in light of HMRC’s latest announcement. To which the answer is “not quite!” No resurrection of the 1.5% stamp duty charge on capital raisings... ICO and NCSC sign joint MOU setting out how they will work together When managing a cyber incident, one pressing issue to consider is "who needs to be notified?" Clients are often prepared to discuss whether or not regulators and customers should be informed, but can be less certain when discussing whether to notify the N... PSD3 and PSR: More on changes ahead in the payment services market Introduction  The European Commission introduced a proposed financial data access and payments package on 28 June 2023. The package includes revisions to the current regulatory framework on payment services, as currently captured by the second Payment Ser... Can French taxpayers appeal against an administrative decision refusing them a refund of undue tax where the Kühne & Heitz conditions are met? In the landmark Kühne & Heitz case, the Court of Justice held that an administrative body is – under certain conditions – obliged to review an earlier decision issued by it in order to take account of a subsequent interpretation given by the Court of Just... Looking at the bigger picture: CGT planning and the purpose test in the reorganisation rules If we imagine a Venn diagram of two overlapping circles, A and B, and call the overlapping area C, what can we say about the individual areas? Quite clearly, we can say that C forms part of both A and B. But what about the relationship between A and B? Do... It's not easy being green: AI's 'hidden' carbon footprint Recent media coverageblog discussing ways in which AI can help tackle climate change). However, businesses should be alert to the hidden carbon footprint of such technologies—particularly as their use becomes more widespread and more deeply embedded into ... DSA now in force for largest platforms Today, 25 August 2023, the Digital Services Act (“DSA”) takes effect for very large online platforms and search engines – the so-called VLOPs and VLOSEs. These are the big tech players (i.e. those platforms and search engines with more than 45 million mon... Fixation with your BFF? Court of Appeal paves way for Bitcoin File Format copyright claim to proceed The Court of Appeal has allowed Dr Craig Wright to press on with his copyright infringement claim in respect of the Bitcoin File Format (the “BFF”). Reversing the High Court’s recent ruling, the court found that Dr Wright does in fact have a real prospect... FRAND decisions stack up as High Court rules in Optis v Apple Following hot on the heels of InterDigital v Lenovo (see here), the High Court has determined FRAND (Fair, Reasonable and Non-Discriminatory) terms for a licence of Standard Essential Patents (“SEPs”) for the third time. Adopting a “top down” approach, th... No joy for JTI: but whose purposes are unallowable? For UK tax practitioners who are feeling bereft after binge-watching the final season of Succession, the ongoing series of “unallowable purpose” cases offers plotlines that are, if admittedly less glossy, no less intriguing. The “unallowable purpose” rule...