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Provision of cross-border services into the European Union by third country undertakings in the framework of the new banking package The freedom of establishment and the freedom to provide services are fundamental EU freedoms which credit institutions from all member states have used extensively to expand their business across borders within the EU. These freedoms are recognised in the...
US Data & Trust Alliance announce first cross-industry standards for data provenance As AI continues to dominate the headlines, one word that is consistently cropping up is “transparency” - particularly in relation to the origin of data sets that have been used to train AI systems.  Over the last few months, we’ve seen several calls for...
Sunny days ahead for green energy investors: new Spanish tax ruling brightens prospects for RtB greenfield projects in the renewable energy sector A recent binding tax ruling (V2200-23) issued by the Spanish tax authorities introduces a favourable change to the criteria to be met to apply the Spanish Participation Exemption Regime to capital gains arising from the transfer of shareholdings in...
Court of Appeal finds in favour of CMA cloud market investigation The Court of Appeal has today ruled unanimously that the Competition and Markets Authority (CMA) was justified in launching a market investigation into mobile browsers and cloud gaming in November 2022. Apple had challenged the CMA's decision on the basis...
Supreme Court confirms Deliveroo riders are not “in employment” Employment status in the gig economy has been under scrutiny for almost as long as the platforms have existed. The original model was one of self-employment, but this has been challenged successfully in many cases, including most notably in Uber v Aslam...
AI update – will the EU AI Act get agreed next week and what’s happening in the UK? The last few months have been a busy time for AI Regulation - from the US Executive Order, to the UK’s AI Summit (see blog) and private members bill. Most recently headlines have suggested that plans to agree the EU AI Act before Christmas could be...
NFTs: CMS Committee highlights scale of potential copyright infringement Last year, NFTs were everywhere and IP lawyers across the country were grappling to understand their potential impact on IP rights. This year, we’ve heard very little about them. Until now. A few weeks ago, the House of Commons Culture, Media and Sport...
What you need to know about the new EU Data Act Following a political deal between the Council and the European Parliament (EP) on 27 June 2023 and formal adoption by the EP on 9 November 2023, the Council formally approved the EU Data Act, on 27 November 2023, clearing the final hurdle for the act to...
The Scheme for Full Expensing Of the business tax measures officially announced as part of the Autumn Statement 2023, one of the more ostentatiously trailed beforehand by a Government keen to recapture its reputation for being pro-enterprise and low-tax was the making permanent of...
Stamp duty in the Autumn Statement 2023: update on the 1.5% charge and extension of the growth market exemption The Budget Resolutions published following the Autumn Statement 2023 give temporary statutory effect to provisions intended to remove the UK’s 1.5% stamp duty charge in many circumstances where it would have previously been disapplied under EU law and to...