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Loosening up access to information
The UK government has announced plans to introduce a “Financial Institution Notice” which would allow HMRC to request information from financial institutions without prior tribunal approval. The stated aim of this measure is to “bring the UK’s rules into ...
Sky v SkyKick battles on but permission to appeal granted: more uncertainty for brand owners
These trade mark proceedings are quickly becoming a modern-day Jarndyce v Jarndyce. As discussed in previous blog posts (here and here), Sky’s very broad trade mark specifications were cut down for being partly filed in bad faith. However, SkyKick’s ‘clo...
Stay on the back pages - NCSC urges sport to take cyber security seriously
The sports sector has been urged to tighten its cyber security after a range of attacks by hackers, including an attempt to sabotage a Premier League transfer deal. The UK’s National Cyber Security Centre (NCSC) has published its first ever report on thre...
Cutting out the middle man: Digital Regulatory Reporting
On 7 April 2020 the FCA published its 2020/21 Business Plan announcing that, in addition to its key priorities, one of its cross-sectoral priorities will be further work in the sphere of innovation and technology. In particular, the FCA intends to invest ...
First Spanish rules on the taxation of carried interest
For the first time, the Basque Country and Navarre have enacted regulations on the Personal Income Tax treatment of carried interest. But it is currently unclear whether the new regimes, which reduce the tax burden on qualified carried interest income, c...
Tax residence post-MLI
Under the MLI (meaning the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS developed by the OECD) residence tie-breakers have been removed from some of the UK's tax treaties in favour of competent authority determinations....
Fastest finger first? Nominet opens consultation on expiring .uk domains
Highly desirable… Diamonds? Willy Wonka’s “Golden Ticket”? Contested by multiple parties… The Iron Throne? Gone in seconds… Glastonbury tickets? In fact, we are talking about attractive expiring .uk domain names, for example, generic or short domains that...
House of Lords: we need an Online Harms Bill to save our democracy
Lockdown has created a perfect storm of debate around online content. We are more reliant than ever on our social media drip-feed, which presents us with conspiracy theories and “fact-checks” political figures. Corporations have been pulling out of Facebo...
Brexit and Loan Agreements
The impact of Brexit on loan agreements has been fairly limited
to date. However, as the end of the implementation period approaches, and the
legal and commercial realities of Brexit are expected to be felt for the first
time, is this view likely to ch...
EPO filing statistics: is 3D printing due some hype (again)?
Many predictions have been made about 3D printing over the years. They have ranged from hype that every household would have its own 3D printer to being tracked on the Gartner Hype Cycle (with its emotive labels of plummeting to the ‘trough of disillusio...