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Recent retailer attacks shine spotlight on the Computer Misuse Act Ransomware has been very much in the headlines recently, from the retailer attacks on M&S, Co-op and others, to the government’s recent decision to proceed with its ransomware proposals (blog). The fact that the National Crime Agency has, unusually, manag... Italian tax on dividends contrary to Parent Subsidiary Directive: details and implications Dividends received by Italian financial intermediaries (including banks) from their subsidiaries are subject to Italy’s regional tax on productive activities (IRAP). In Banca Mediolanum SpA, the CJEU ruled that, where dividends from subsidiaries in other ... What do the open source exemptions for GPAI models mean for you? The EU AI Act Guidelines provide some clarity The EU AI Act’s GPAI rules came into force on 2 August. To help organisation’s comply, the Commission has published Guidelines on the scope of the obligations for general-purpose AI models. Although non-binding, the guidelines explain how the Commission i... When deletion becomes a breach: ICO fines Birthlink for destroying irreplaceable data Enforcement action in respect of GDPR data deletion requirements is rare in the UK and the EU, and even more so when the issue is excessive deletion. But on 28 July, the Information Commissioner’s Office (ICO) issued an £18,000 fine to Birthlink, a Scotti... HMRC’s procedural blunder: How far does the UK Supreme Court’s decision in Zipvit go? Not as far as HMRC would appear to want it to. The First-tier Tribunal’s procedural decision in Motorplus is another example of somewhat extraordinary conduct by HMRC and suggests that HMRC should look at updating the way they discuss the Zipvit case in t... Ransomware Reform: UK Government confirms it will push ahead with new ransomware rules Ransomware remains one of the most serious cyber threats facing the UK today, costing the economy millions and threatening the functioning of a wide range of organisations, including those in critical sectors. In response, the UK Government recently confi... Just in time! EU AI Office publishes template for summarising GPAI training content Following hot on the heels of the General Purpose AI (GPAI) guidelines and Code of Practice (see our commentary here, here and here), the European Commission’s AI Office has recently published its long-awaited template for publicly summarising the content... UK inheritance tax changes will add to administrative burden on pension schemes In October 2024, the UK Government announced as part of the budget that from 6 April 2027, “inherited pensions [will be brought] into inheritance tax”. More detail was set out in a technical consultation paper issued by HMRC from which it appeared that al... Smart data progress report: FCA/ICO statement confirms Open Finance in the pipeline Legislation is now in place to revolutionise access to customer data in the UK by enabling new ‘smart data’ schemes to come to fruition.  A recent joint statement from the UK’s data privacy and financial regulators (under the umbrella of the Digital Regul... Digital Fairness Act: European Commission launches consultation and call for evidence On 17 July 2025, the European Commission launched a long-awaited public consultation and call for evidence to inform its upcoming proposal for a new EU Digital Fairness Act.  The legislative initiative contributes to the growing regulatory focus on e-comm...