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Would you use the ICO’s AI risk mitigation toolkit? Have your say now. For some time it has been acknowledged that the potential benefits of implementing AI systems are accompanied with many risks. When adopting AI, it is important for organisations to understand, quantify and mitigate these risks and to ensure that they are... Diversity and inclusion: a regulatory issue In the past few days, both Nikhil Rathi (the CEO of the UK’s conduct regulator, the Financial Conduct Authority (FCA)) and Georgina Philippou (Senior Adviser to the FCA on the Public Sector Equality Duty) have delivered important speeches on diversity and... All for one, and one for all – regulators co-ordinate in the digital space The Digital Regulation Cooperation Forum (DRCF), whose members include the ICO, CMA, Ofcom and (from April) the FCA , has published its 2021/22 workplan. The plan signals a new approach to coordinated regulation across digital and online services. The reg... No UPC in 2021 - try again next year? The drama of the Unified Patent Court and the Unitary Patent project is one of many global dramas gripping our attention lately.   As readers will be aware, about a year ago, the German Federal Constitutional Court declared that Germany’s first ratificati... Is DAC6 a proportional measure? There is a question whether DAC6 might violate the principle of proportionality in Article 5(4) of the TEU. This principle requires that "the content and form of the Union’s action shall not exceed what is necessary to achieve the objectives of the Treati... Highlights of the new Spanish wealth taxation criteria for non-resident high net-worth individuals The Spanish courts and tax authorities have recently issued several judgments and rulings of potential interest to high net-worth individuals (HNWI) with economic ties to Spain. As opposed to the legislative measures included in the recent tax reform that... Expanding the legal foundations: UKJT consults on new rules for cryptoasset and smart contract disputes The UK Jurisdiction Taskforce (UKJT) has publicly consulted on draft new Digital Dispute Resolution Rules that can be incorporated into on-chain digital relationships and smart contracts. The draft rules follow on from the UKJT’s 2019 Legal Statement on C... Avoiding double DAC6 reporting: is the hierarchy in Article 8ab(3) of the DAC compatible with the freedom of establishment? The priority given, for the purpose of DAC6 reporting, to the Member State of residence over the Member State in which an intermediary has a permanent establishment could pose a restriction on the freedom of establishment and the need to combat tax avoida... Penalties for failure to make a DAC6 report and the right to a fair trial Authorities may not impose penalties on individuals for refusing to provide information that may prove their criminal liability or liability for an offence that is punishable with administrative sanctions of a criminal nature, meaning a sanction where its... The difficulties with deeming - VAT, groups and time of supply Clashes between deeming provisions in a complex tax code inevitably give rise to tricky technical questions and, quite often, litigation.  The recent case of The Prudential Assurance Company Limited presented the First-Tier Tribunal with such a conundrum ...