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Tech UK welcomes Brexit deal The EU and UK finally agreed a deal, the Trade and Co-operation Agreement (‘TCA’), on 24 December, but what does it mean for the UK’s tech sector? The UK Government’s Summary Explainer heralds the agreement as containing ‘some of the most liberalising and...
Tech UK welcomes Brexit deal The EU and UK finally agreed a deal, the Trade and Co-operation Agreement (‘TCA’), on 24 December, but what does it mean for the UK’s tech sector? The UK Government’s Summary Explainer heralds the agreement as containing ‘some of the most liberalising and...
Beyond Brexit: Competition law and subsidy control in the EU-UK Agreement After many months of challenging negotiations set against the backdrop of a global pandemic, the EU and UK negotiators announced on 24 December that they had reached “agreement in principle” on the EU-UK’s future relationship (the Agreement). Alongside...
More questions than answers in the Gallaher appeals The Upper Tribunal has decided in the Gallaher case that a number of questions should be referred to the CJEU prior to the end of the transition period on 31 December 2020, although Judge Beare in the First-tier Tribunal (FTT) had decided such a reference...
KISS - Keep it Strong and Simple Sam Woods, CEO of the UK's Prudential Regulation Authority (PRA), gave a speech in November 2020 introducing plans for a 'simpler' regime of prudential regulation for small banks and building societies. Mr Woods explained that Brexit allows the PRA to...
Carbon Pricing: making polluters pay post-Brexit In many countries carbon pricing has become a key part of the journey to decarbonisation. Currently, the World Bank reports that there are 64 carbon pricing initiatives around the world which have either been implemented or are scheduled for...
EU-UK double tax treaty dispute resolution after 2020 With effect from the end of the Brexit transition period, the UK will revoke the Double Taxation Dispute Resolution (EU) Regulations 2020 which had come into effect on 14 February 2020. The Regulations implemented the EU Directive on tax dispute...
Brexit preparedness check: customs and trade in goods The transition period ends in less than three months on 31 December 2020 and negotiations between the UK and the EU on their future relationship remain unconcluded. In respect of the movement of goods between the UK and the EU (and even within the UK,...
2021 Irish Budget: key tax measures The Irish Minister for Finance, Paschal Donohue, and the Irish Minister for Public Expenditure and Reform, Michael McGrath, made their respective speeches to the Irish Parliament on Tuesday 13 October 2020. The Budget has been shaped in the context of the...
IPR enforcement and EU Customs Regulations post Brexit - more work for IPR owners Customs detention of articles suspected of infringing intellectual property rights (IPRs) can be an incredibly useful tool for IPR owners in the battle against counterfeit goods.  This was especially the case with the EU Customs Regulations, under which...
The next normal: what comes after the "new normal"? The last few months have, I think, made it clear that there will be no single sweeping return to "normal". However, as restrictions start to lift (however temporarily) and the end of both lockdown and the Brexit transition period appear on the horizon,...
Corporate reporting in the post-Brexit world With little sign of substantive progress in the negotiations on the future of the UK-EU relationship, UK companies must once again consider preparing for the possibility of a no-deal or “minimal deal” scenario at the end of the transition period (31...
EU Copyright regulation after the Brexit transition period As the UK enters the final six months of its countdown until the end of the transition period on 1 January 2021, the European Commission (EC) has published a stakeholder notice on certain implications for copyright and related rights. In particular, this...
Brexit and Bail-in clauses The EU Bank Resolution and Recovery Directive (“BRRD”) gives powers to EEA regulators to write down or convert into equity a failing institution’s liabilities. This power is effective in respect of liabilities under a document governed by EEA law, but is...
Brexit, C-19 and employee claims on insolvency With so many businesses under pressure from the impact of the Covid-19 outbreak, insolvency law and protections are a key area of focus for businesses and the UK government. Where a UK business becomes insolvent, the guarantee provided by the National...