Search results

Looking beyond Brexit The UK/EU deal After much uncertainty throughout the Brexit transition period that any UK/EU deal was going to be possible, the Trade and Co-operation Agreement was finally reached at the last minute on 24 December 2020.  As widely anticipated, agreement ... The UK's future prudential regime for banks The UK government confirmed, in its June 2020 statement, that the Capital Requirements Directive V (CRD V) and the vast majority of the Banking Recovery and Resolution Directive II (BRRD II) would be transposed by the required date of 28 December 2020. Ne... From CCCTB to BEFIT: the European Commission's plan to future-proof taxation The Commission's Communication on Business Taxation for the 21st century sets out reams of important tax policy announcements, whilst evidencing what seems like a growing enthusiasm for acronyms on this side of the Atlantic. Even though they may, on the w... Discovery of the Tooth Few tax cases manage to elicit such intractable feelings of crossness in me as the saga of HMRC v Tooth which has come to an end with the Supreme Court judgment of 14 May 2021. I am astonished that a point which was, frankly, utterly obvious had to go all... The Lugano Convention: A setback for UK accession, but we’ll always have The Hague The UK’s chances of re-joining the Lugano Convention, an international agreement on jurisdiction and the enforcement of judgments, have been dented by the European Commission’s recommendation that the EU not consent to the UK’s accession application. The ... NFTs – “pegging value to virality”? Are they the next big thing or is it all hype? Will they revolutionise the art world or destroy it? Whatever your view, non-fungible tokens (“NFTs”) have been making waves with their combination of eye-watering valuations and the difficulty of understandi... Supreme Court confirms (again) that Ramsay is a principle of statutory construction We all love a good Ramsay case.  Particularly one from the Supreme Court which does not upset the apple cart and require a re-learning of principles!  And one in which HMRC is not involved makes for an interesting change. Hurstwood Properties v Rossendale... Free cyber alert service and new guidance launched by NCSC at flagship conference On the first day of its CYBERUK 2021 conference, the National Cyber Security Centre (NCSC) published updated 10 steps to cyber security guidance and launched a new early warning alert service  The timing for this year’s NCSC flagship conference (11/12 May... On the AI and IP pulse: the results of the UKIPO’s call for views AI and IP have been on a collision course for some time, in need of some legislative intervention. Last year, the UK Intellectual Property Office (UKIPO) called for views on AI and its relationship with IP (see our previous post here), and the UKIPO has n... EU adopts Corporate Sustainability Reporting Directive As part of the wider efforts towards a European Green Deal, the European Commission adopted a proposal for a Corporate Sustainability Reporting Directive (CSRD) on 21 April. The proposal will revise the Non-Financial Reporting Directive’s (NFRD) sustainab...