Search results

Vietnamese jets and double tax treaties What can an aircraft leasing case tell us about the interpretation of tax treaties? Quite a bit, as it turns out. In VietJet Aviation, the UK Court of Appeal dismissed the borrower’s arguments that an assignment of debt was invalid because the assignee wa... CMA launches consultation on releasing Google from Privacy Sandbox commitments On 13 June 2025, the UK Competition and Markets Authority (CMA) published a notice of intention to release Google from commitments initially put in place to ensure that its Privacy Sandbox was developed in a way that benefits consumers. The CMA opened its... Amazon commits to CMA to tackle fake reviews On 6 June 2025, the CMA announced that Amazon had agreed to undertakings in order to tackle fake and misleading reviews. The details of the undertakings are set out here. These undertakings were accepted in relation to the CMA's investigation initiated on... UK Supreme Court in Dolphin Drilling decides that the meaning of “incidental” depends on statutory context The Supreme Court in Dolphin Drilling dismissed the taxpayer’s appeal, agreeing with the Court of Appeal that the provision of accommodation for offshore workers was an independent end in itself and not (as the First-tier Tribunal and Upper Tribunal had h... Data laws rebooted: Data (Use and Access) Bill agreed, as amendments tabled to the EU GDPR On 11 June, the UK’s Data (Use and Access) Bill (DUA Bill) passed in the House of Lords and is shortly set to become law. This marks the culmination of a multi-year, multi-government effort to introduce the legislative underpinning for new UK ‘smart data’... European Commission notifies SHEIN of consumer protection concerns related to use of ‘dark patterns’ On 26 May 2025, the European Commission and the Consumer Protection Cooperation Network (CPC Network) directed the online marketplace and e-retailer SHEIN to bring certain practices on its platform in line with EU consumer laws. The CPC Network has also r... Using AI in financial services? ICO and FCA collaborate to boost confidence A recent survey by the Financial Conduct Authority and the Bank of England identified that 85% of financial services organisations are currently using or planning to use AI, but 33% are finding data protection a constraint whilst 20% cite FCA regulations ... Re-domiciliations and cross-border mergers: key tax questions Re-domiciliations and cross-border mergers can be great options for a restructuring and, within the EU, the rules governing both types of operation are, to a certain extent, harmonized across different jurisdictions. The UK does not currently permit eithe... Cyber Update: New Software Security Code of Practice Background In May 2025 the Department for Science, Innovation and Technology used the government’s flagship cyber security event, CYBERUK, to announce and publish a Software Security Code of Practice and supplementary technical guidance (together the Soft... FATCA data transfers incompatible with GDPR according to the Belgian Data Protection Authority On 24 April 2025, the Belgian Data Protection Authority (DPA) ruled (once again) that transfers of personal data by the Belgian Federal Public Service Finance (FPSF) to the US tax authority under the US Foreign Account Tax Compliance Act (FATCA) are not c...