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Google responds to CNIL Cookie Fine – ‘Reject All’ now on equal footing Google has announced the completion of “a full redesign” of its cookie consent practices and the “infrastructure” it uses to handle cookies. Under this new practice, users of Google search and YouTube in Europe will see a new cookie consent choice window...
Does prudential policy have a role to play in tackling climate change? The start of 2022 marked the official incorporation of climate change into the core supervisory process of the UK Prudential Regulation Authority (PRA), the regulator of banks and other large financial institutions. The PRA is now actively supervising UK...
Private copying on the cloud? Fair compensation still payable but practical questions remain On 24 March 2022, the Court of Justice of the EU handed down its decision in the snappily-named case Austro-Mechana Gesellschaft zur Wahrnehmung mechanisch-musikalischer Urheberrechte Gesellschaft mbH v Strato AG (Case C‑433/20). The CJEU was asked to...
It's not TP bein' green As Kermit (and others, more recently) famously sung, "It's not easy bein' green; it seems you blend in with so many other ordinary things." So it is with ESG factors: there is undeniably a growing focus on businesses' sustainability credentials, but this...
Third party access to documents in the courts and tribunals Taxpayers bringing appeals against HMRC in the First-tier Tribunal (Tax Chamber) (the FTT) are rightly concerned to mitigate the risk that documents relating to their appeals which contain confidential or commercially sensitive information are not...
Latest Government Cyber Breaches Survey published On Wednesday 30 March, the Government published its 2022 Cyber Security Breaches Survey. The survey, which is now in its seventh year, informs government policy on cyber security and can help organisations learn more about what their competitors, and the...
Certain provisions of the administrative guidelines on the 3% French DST judged as incorrectly interpreting the law In 2019, a French Digital Services Tax (DST) was enacted in order to subject to a 3% tax two categories of services provided in France: digital intermediation services and targeted advertising services. The DST law notably provides for a certain number of...
NFTs: a new kind of minting for the UK Mint Despite acknowledging that "there isn’t even consensus on what the implications of crypto are… when or whether we’re going to reach some kind of steady state… or even whether crypto itself is a good thing", Economic Secretary to the Treasury John...
CJEU rules that the Portuguese tax regime applicable to UCIs restricts the free movement of capital In a decision that will unlock a number of pending cases and encourage EU (and third country) UCIs to apply for a refund of Portuguese withholding tax suffered in respect of dividend (and potentially also interest) payments, the CJEU held that the...
Key themes for 2022: an interview with tech partner Laura Houston I recently interviewed Laura Houston, a partner in our tech group, about the key themes she is currently discussing with clients in the tech and data space. The interview was for Tech Nation, the UK Government funded growth platform we are currently...