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UPC update - Germany's Constitutional Court says Germany's UPC ratification is void - is this the final nail in the UPC coffin? ... and an opportunity for the UK? In previous posts here and here we have looked at the so-called demise of the Unified Patent Court (UPC) and the Unitary Patent (UP) from the UK perspective, especially in the post-Brexit intellectual property landscape. Now it is Germany's turn to take...

The US's reaction to France's DST In her recent post, Zoe Andrews suggested that, given the importance for the UK of securing a post-Brexit trade agreement with the US, now might not be the best time for the UK to introduce a digital services tax. Support for her view is to be found in ...

Biscuits, Brexit, and big data Britain's favourite biscuit is the McVitie's milk chocolate digestive. Britain's favourite ice lollies are Magnum ice creams. And most memorably, the UK will decide to remain in the EU. All of these are the result of polls of individuals conducted by Y...

Decisions to be made on UK CFC State aid challenge Now that they have had a chance to digest the decision in the EU State aid investigation into certain aspects of the UK CFC rules, affected taxpayers are asking a number of questions. Will the UK appeal? It would seem surprising if it did not - and we wou...

Exploring technological solutions for the Irish border post Brexit Over the last week or two there has been lots of debate about unnamed 'technological solutions' for avoiding a hard border in Ireland. So what are these mooted solutions? Firstly, we need to establish what this type of border is usually used for, taking ...

Podcast: Tax News: May 2024 In this podcast, Zoe Andrews and Tanja Velling discuss two Court of Appeal decisions on the loan relationships unallowable purpose rule in section 441 of the Corporation Tax Act 2009: BlackRock and Kwik-Fit. In this podcast, Zoe Andrews and Tanja Velling ...

Podcast: Tax News: April 2025 Partner Alex Dustan from our Infrastructure and Energy team joined the April 2025 edition of our Tax News podcast to discuss the oil and gas price mechanism consultation on a “new permanent mechanism…to respond to future oil and gas price shocks” once the...

Financial Regulation Weekly Bulletin – 4 January 2024 Includes developments in relation to: climate-related risks; cyber resilience; EU taxonomy; CSDDD; transition finance; mutual recognition between UK and Switzerland; CRR III; CRD VI; SSM; open banking; ESG; EMIR; digital securities sandbox; UK listings; U...

Financial Regulation Weekly Bulletin - 29 February 2024 Includes developments in relation to: DORA; Basel Core Principles; LIBOR; Solvency II; and sanctions. General DORA - European Commission adopts Delegated Regulation specifying the criteria for designation of ICT third-party service providers as c...

Financial Regulation Weekly Bulletin - 27 March 2024 Includes developments in relation to: MiCA; financial stability; financial promotions on social media; Smarter Regulatory Framework; MRELs; MiFIR; EMIR 3; ELTIF Regulation; fund tokenisation; EU taxonomy; pensions dashboard; motor claims handling; APP fra...