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The benefit of PETs (and pseudonymisation): new UK and EU guidance Eighteen months on from the UK Information Commissioner, John Edwards, calling for all organisations sharing large volumes of data to consider using “privacy enhancing technologies” (PETs) (explained in this blog), regulatory focus on this area is...
Joint ventures and the top-up taxes: does HMRC's draft guidance bring clarity? HMRC published supplementary draft guidance on the Multinational Top-up Tax (MTT) and Domestic Top-up Tax (DTT) covering, among other things, joint ventures (JVs). Initial draft guidance in relation to the UK’s implementation of the OECD’s global minimum...
UK Pro-Growth Agenda: ICO puts forward ideas The Information Commissioner’s Office (ICO) has published its letter (ICO Letter) in response to the UK Government’s request of 24 December 2024 that the UK’s main regulators set out their ideas for reform that could boost economic growth. Whilst the...
Europe's Decision on Bizkaia's Withholding Tax: Key Implications for International Investments On 19 December 2024, the Court of Justice of the European Union (CJEU) delivered a significant decision in the case of Credit Suisse Securities (Europe) Ltd v. Diputación Foral de Bizkaia.  The CJEU's ruling on Bizkaia's withholding tax system highlights...
Cookies: The heat is on…. The UK Information Commissioner’s Office (ICO) is continuing to focus on cookies and other tracking technologies with the publication of guidance and related regulatory action. In late December, the ICO released an updated version of its guidance on...
Can you get tax deductions for payments in lieu of penalties? The UK Court of Appeal says YES! UK regulators had investigated failings by several energy providers. The investigations were settled with the imposition of nominal £1 penalties and redress payments totalling around £28 million. The nominal penalties were non-deductible for corporation...
EU's Digital Operational Resilience Act applies today The EU's Digital Operational Resilience Act, or ‘DORA’, which contains new EU rules concerning the provision of information and communication technology (ICT) services to regulated financial institutions, applies from today, 17 January 2025.  DORA...
AI Development Meets GDPR: Key Takeaways from the EDPB’s Latest Opinion The EDPB recently adopted Opinion 28/2024, addressing data protection concerns in the development and deployment of AI models. The opinion tackles key questions about AI models trained on personal data, the use of legitimate interests as a legal basis for...
Will you have to report paying a ransom? New UK rules proposed Ransomware is one of the top concerns keeping CISO’s (and some GCs) awake, and many think that it’s ‘when not if’ in terms of having to manage a ransomware incident. We regularly speak to clients about their approach to ransomware payments and the factors...
Exploring the Future of Legal with Generative AI Insights from our Generative AI Demo Handbook and client event Generative AI is reshaping the way we think about and deliver legal services. To support our clients in navigating this rapidly changing landscape, our Client & Practice Solutions team,...