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Net Zero Review: what can it tell us about the Budget? The Treasury's Net Zero Review Final Report, published alongside the Government's Net Zero Strategy: Build Back Greener and Heat and buildings strategy on 19 October 2021 just over one week before the Autumn Budget on 27 October 2021, seems to tell us mor... Loyalty shares now available for Spanish listed banks as a CET 1 instrument Loyalty shares now available for Spanish listed banks as a CET 1 instrument The 2021 reform of the Spanish Companies Act means that Spanish listed companies are now entitled to create loyalty shares, an instrument that has already existed in other Europea... Is crypto a risk to financial stability? Do cryptoassets pose a risk to the stability of the UK's financial system? In a speech published on 13 October, Sir Jon Cunliffe, Deputy Governor for Financial Stability at the Bank of England, suggested that we are edging closer to this conclusion. Obser... Overview of 2022 Irish Budget – key tax measures The Irish Minister for Finance, Paschal Donohoe, and the Irish Minister for Public Expenditure and Reform, Michael McGrath made their respective speeches to the Irish Parliament on Tuesday, 12 October 2021. The Budget has been shaped in the context of the... Graphite or Diamonds? The complications of Carbon Border Adjustment Mechanism(s) Graphite and diamonds: take just one element - carbon - and assemble it differently, and you get a strikingly different result. The same could be said of carbon pricing. While the concept is widely accepted as a key part of the net zero push, how these ca... Ireland agrees to sign up to the OECD Inclusive Framework political agreement on the OECD two-pillar approach Ireland will sign up to the OECD Inclusive Framework political agreement on the two-pillar approach, following approval by the Irish Cabinet. The move was announced by the Irish Finance Minister, Paschal Donohoe, describing it as "a difficult and complex ... Court of Appeal decides on whether DABUS is a patent inventor: in the end does it even matter? In what is the most talked about and most anticipated patent decision this year, recently the Court of Appeal weighed in on the ongoing international debate of whether an AI machine called DABUS can be considered an inventor for patent purposes.  See prev... What’s the difference between nothing and nil? A tax deduction! Net accounting has always thrown up some difficult questions for taxpayers and their advisers looking to claim a deduction for something that cannot be seen on the face of the accounts. This is particularly so when an amount for which the taxpayer would l... Brexit carries on: the EU and UK are reforming their securitisation regulations separately The truism “Brexit is a process rather than an event” holds good for securitisers. More than five years ago, the referendum made huge political headlines but it did not change the law. Instead, the expiry of the Brexit implementation period at the end of ... New AI Strategy to make UK a “global AI superpower” What would your superpower be? For the UK, it’s AI. Yesterday the Government published a National AI Strategy which contains a ten-year plan to make Britain a global AI superpower. The strategy comes hot on the heels of its Data: A new direction consultat...