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The fair necessities: DMCC Act and unfair commercial practices under the microscope Earlier this year, the majority of the unfair commercial practices (“UCPs”) provisions in the Digital Markets, Competition and Consumers Act 2024 (the “DMCC Act”) came into force and the Competition and Markets Authority (CMA) published guidance explainin... Data claims must be proved: lessons from the Court of Appeal on non-material damage Ever since Lloyd v Google [2021] stemmed the flow of mass data protection litigation, potential claimants have sought new ways to bring claims against controllers that, by accident or design, have ‘mishandled’ individuals’ their data. The recent Court of ... FCA shares cyber resilience insights from 2024 industry discussions The FCA has published a summary of discussions held throughout 2024 with industry members of its Cyber Coordination Group (CCG) programme, offering valuable insights for regulated firms navigating the cyber threat landscape. The insights centre on three k... PepsiCo case comes to an end: Australian High Court calls last drinks and closes the bar In a much anticipated, eagerly awaited decision, the Australian High Court today, in a 4/3 majority judgment in Commissioner of Taxation v PepsiCo, Inc (PepsiCo), found in favour of the taxpayer in its long running embedded royalty dispute against the Com... Applying tax treaties to pensions payments: the First-tier Tribunal’s decision in Masters Where are your pension payments taxed if you retire abroad? The UK’s First-tier Tribunal (FTT) had to grapple with this question in Masters. The case concerned payments from a UK self-invested personal pension (SIPP) to an individual who had become tax re... 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...