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The Penrose Report: A roadmap for the UK’s post-Brexit competition and consumer law regime? Today, Conservative MP John Penrose published his independent report into how the UK can enhance its competition regime now that the Brexit transition period has ended.  The report also considers how competition policy can support the economic recovery fr... The Confidence Game: What Trailfinders means for recipients of potentially confidential information Are you confident about your confidentiality obligations?  It’s every employer’s worst nightmare: employee leaves a company to go work for a rival company; the rival company encourages the employee to bring client contacts, client contracts and other busi... Pay to play: Judge rules lawyers leading group action against British Airways cannot recover costs of advertising In group actions, publicity often pulls in more plaintiffs. TV advertising has long been used by claimant firms in the United States to recruit thousands of claimants for class action cases. Its recent appearance in the UK suggests that claimant firms her... Finnish Group Relief for Cross-Border Tax Losses - The legacy of Marks & Spencer finally prevails A significant milestone was reached in EU tax law in the context of cross-border group taxation when the Court of Justice of the European Union issued its judgment in Marks & Spencer on the UK group relief rules. It took more than 15 years and an infringe... Brexit has happened - so what's next for debt capital markets? One month ago, at 11:00 pm on New Year’s Eve, the Brexit implementation ended and the UK left the EU single market. The Trade and Cooperation Agreement between the UK and the EU that has applied since then does not deal with the regulatory detail of cross... Towards a home-grown subsidy regime for the UK As of 1 January 2021, the UK no longer applies the EU State aid rules (except as provided for in the NI Protocol to the EU-UK Withdrawal Agreement) but the EU-UK Trade and Cooperation Agreement (TCA) contains relatively detailed subsidy control commitment... Non-Spanish resident pension funds are entitled to the refund of withholding tax on dividends paid by Spanish resident companies A 22 December 2020 ruling from the Spanish Supreme Court (the Ruling) has confirmed that taxing non-Spanish resident pension funds on dividends paid by Spanish-resident companies is contrary to the free movement of capital within the EU. Spanish Non-Resid... Judge raises the stakes: domain names are intangible property Business.com for $345m in 2007. Lasvegas.com for $90m in 2005. Carinsurance.com for $49.7m in 2010. Given the eye watering sums of money paid for some domain names, it is unsurprising that their proprietary (or otherwise) status has been put under the spo... Driving AI development: new UK AI roadmap released On 6 January 2021 the UK Government published an independent report on AI carried out by the AI Council (an independent expert committee set up to advise UK Government and ‘provide high-level leadership of the AI ecosystem’). The report contains 16 recomm... Can you help shape the NCSC's new cyber tookit? The National Cyber Security Centre (NCSC) is updating its Cyber Security Toolkit for Boards, and is seeking feedback from board members and non-executive directors from large organisations, asking them to share their experiences to help shape those change...