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BLOG: Transfer pricing, permanent establishment and diverted profits tax reform – draft legislation As we previously reported, on 28 April 2025 the UK government announced a technical consultation on draft legislation (the Draft Legislation) to reform the UK’s transfer pricing, permanent establishment (PE) and diverted profits tax (DPT) legislation. Res... Is SAF taking flight? An overview of the UK's SAF mandate and the next steps needed to decarbonise the aviation sector Sustainable aviation fuel (‘SAF’) has emerged as the cornerstone of aviation sector decarbonisation strategies, offering the only scalable pathway to net zero for long-haul flight. With the UK’s SAF Mandate now in force - prescribing blending obligations ... Reinventing the 9-5: a new way of working requires a new way of thinking UK tax changes on the horizon How foolish I was for thinking that occasions such as an Autumn Budget or Spring Statement would no longer be followed by a “tax administration and maintenance day” (or TAMD). Admittedly, the current UK government has not used this term, but its “tax upda... Targeted ads in the line of fire: Regulators target targeted ads 2025 continues to prove to be a year of considerable change for marketing compliance. We’ve previously covered new guidance in this area and UK and EU data protection reforms, and in this blog we’re providing a roundup of recent regulatory action on targe... A “leading AI continent” – the EU publishes new AI action plan The European Commission recently published its AI Continent Action Plan, which sets out the EU’s strategy for becoming a “leading AI continent”. The plan is part of the Commission’s attempts to boost the EU’s competitiveness, addressing issues identified ... Anonymisation and pseudonymisation are in vogue: first the EDPB, and now the UK ICO issues new guidance The Information Commissioner’s Office (ICO) has finally issued long-anticipated guidance on anonymisation and pseudonymisation practices, consolidating and streamlining a series of drafts that it had previously consulted on. Authorities appear keen to foc... Copyright and the third draft of the EU GPAI Code As we’ve previously reported on this blog, the third draft of the EU’s General-Purpose AI Code of Practice was published on 11 March.  Whilst the majority of the commitments set out in this voluntary Code only apply to providers of general-purpose AI (GPA... Sharing is caring – NIS360’s prescription for stronger cyber risk management As many jurisdictions scramble to transpose the NIS2 directive into national law across the EU, the European Union Agency for Cybersecurity (“ENISA”) recently released the NIS360, a first-of-its-kind assessment giving cyber practitioners the lay of the la... Court of Appeal in WTGIL case holds insurance intermediary provides a single exempt supply Young drivers can get a specialised form of motor insurance if they have a device fitted to the car which records and transmits information about how the car is being driven. In WTGIL v HMRC, the Court of Appeal had to consider whether the provision and f...