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Has the Chancellor really just announced a UK corporation tax rise of over 30%? TLDR – yes, it seems he has. The Chancellor is still trumpeting the rate as the lowest in the G7, even after the rise. But for those watching as the effective corporate tax rate shoots up above those of many of the UK’s competitors, the impact on the UK’s... UK’s March 2021 Budget: Spend now – pay later The UK’s headline corporation tax rate is set to rise to 25% from April 2023 (with a commensurate increase in the diverted profits tax rate) – but, in the short-term, economic support will continue, including through an enhanced loss carry-back, and a sup... The ePrivacy Regulation finally jumps out of the frying pan - but into the fire? The GDPR hasn't been the only EU privacy reform on the lips of politicians and businesses in recent years. The contentious ePrivacy Regulation, intended to replace the 2002 ePrivacy Directive and sit as "lex specialis" (i.e. governing the same area but ov... Germany and foreign-to-foreign IP transactions: the next act In 2020, many foreign companies were taken by surprise when they learnt that they might have fallen within the scope of German non-resident taxation with respect to past IP licence or sale transactions, even where only non-German parties were involved in ... Have you tried the ICO’s new AI toolkit? The Information Commissioner’s Office (ICO) is urging all organisations considering using data analytics on personal data to look at its new toolkit.  It aims to help organisations build data protection compliance into the start of any data analytics proj... Fintech: a core asset for Global Britain Ron Kalifa’s independent review of UK Fintech, announced in last March’s Budget, was published on 26 February 2021. The aim is to 'identify what more industry and government can do to support growth and competitiveness, to ensure that the UK maintains its... Ofcom updates NIS guidance Ofcom has updated its guidance for those in the digital infrastructure subsector who are caught by The Network and Information Systems Regulations (the “NIS Regulations”). The NIS Regulations set out measures to “boost the overall level of security (both ... Mass claims for data breaches: perhaps a change of heart by the Government but don’t forget Lloyd v Google The UK Government has published its response to last year’s consultation reviewing the representative action provisions in s187 of the Data Protection Act (DPA) 2018. DCMS consultation As reported in my earlier post on the consultation, last Autumn, the D... The Kalifa Review of UK Fintech: UK Fintech’s difficult second decade? The Kalifa Review of UK Fintech: UK Fintech’s difficult second decade? An independent review on key priority areas for the UK Fintech industry, commissioned by the Chancellor at Budget 2020 and prepared by Ron Kalifa OBE, was published this morning. The r... Does what happens in Vegas actually stay in Vegas?: copyright ownership and employment Back in 2003 the Las Vegas Convention and Visitors Authority created a very well-known slogan which would later become a part of everyday vernacular as well as the title of a movie starring Cameron Diaz and Ashton Kutcher. The basic brand message is that ...