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Crypto-ing the line Back at the very beginning of 2020 Covid-19 still hadn't been designated a pandemic, Brexit still wasn't quite 'done' and you could start a cryptoasset business in the UK without needing to so much as notify the FCA you were doing so. In the intervening ...

Overview of 2022 Irish Budget – key tax measures The Irish Minister for Finance, Paschal Donohoe, and the Irish Minister for Public Expenditure and Reform, Michael McGrath made their respective speeches to the Irish Parliament on Tuesday, 12 October 2021. The Budget has been shaped in the context of the...

Baby, one more time?: UK and the EU Copyright Directive The EU Copyright Directive has been one of the most controversial legal issues in recent times. Will its provisions become law in the UK? The UK government said no for Brexit reasons back in January 2020. So it was with great intrigue that the suitabilit...

Small issue, big consequences; increased regulatory focus on the GDPR representative requirement Those of us working in data privacy compliance have had a busy few years; we have been particularly occupied with the many 'big ticket' items such as Brexit, new rules around international transfers, and of course the implications of data collection durin...

DCMS sets out "new, ground-breaking approach" to governing tech in UK The Department for Digital, Culture, Media and Sport yesterday published its Plan for Digital Regulation. The plan openly capitalises on the government's post-Brexit freedom, and is clear in its ambition to "cement [the UK's] position as the tech capital...

The Subsidy Control Bill - What you need to know about the UK's proposed new subsidy control regime Following an 8 week consultation on its initial proposals earlier this year, the UK Government has published its response to that consultation together with the much-anticipated Subsidy Control Bill setting out the UK's new subsidy control regime. As par...

The UK's national security bolstered - the National Security and Investment Bill receives Royal Assent The UK National Security and Investment (NS&I) bill - which sets up a new regime for the Government to review transactions involving entities and assets on national security grounds - received Royal Assent last week. The accompanying Government press rele...

UK and other non-EU taxpayers: beware of the Spanish VAT use and enjoyment rule! Following a previous post on the Spanish VAT rules for UK taxpayers after Brexit, this post addresses the so-called use and enjoyment VAT rule. Article 59(a) of the Principal VAT Directive allows Spain, and any other Member State, to introduce an excepti...

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...

EU publishes draft adequacy decisions for transfers of personal data to the UK The EU Commission has published two draft adequacy decisions for transfers of personal data to the UK, one under the GDPR and the other for the Law Enforcement Directive. This will be welcome news to many UK and EU businesses grappling with the implicatio...