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Overview of 2022 Irish Budget – key tax measures The Irish Minister for Finance, Paschal Donohoe, and the Irish Minister for Public Expenditure and Reform, Michael McGrath made their respective speeches to the Irish Parliament on Tuesday, 12 October 2021. The Budget has been shaped in the context of the...

Baby, one more time?: UK and the EU Copyright Directive The EU Copyright Directive has been one of the most controversial legal issues in recent times. Will its provisions become law in the UK? The UK government said no for Brexit reasons back in January 2020. So it was with great intrigue that the suitabilit...

Small issue, big consequences; increased regulatory focus on the GDPR representative requirement Those of us working in data privacy compliance have had a busy few years; we have been particularly occupied with the many 'big ticket' items such as Brexit, new rules around international transfers, and of course the implications of data collection durin...

DCMS sets out "new, ground-breaking approach" to governing tech in UK The Department for Digital, Culture, Media and Sport yesterday published its Plan for Digital Regulation. The plan openly capitalises on the government's post-Brexit freedom, and is clear in its ambition to "cement [the UK's] position as the tech capital...

UK announces post-Brexit trade deal with Australia On 15 June 2021, Boris Johnson announced that the UK had agreed the broad terms of a free trade deal with Australia following a meeting with the Australian Prime Minister, Scott Morrison, with an “Agreement in Principle” expected to be published in the co...

UK and other non-EU taxpayers: beware of the Spanish VAT use and enjoyment rule! Following a previous post on the Spanish VAT rules for UK taxpayers after Brexit, this post addresses the so-called use and enjoyment VAT rule. Article 59(a) of the Principal VAT Directive allows Spain, and any other Member State, to introduce an excepti...

Has the Chancellor really just announced a UK corporation tax rise of over 30%? TLDR – yes, it seems he has. The Chancellor is still trumpeting the rate as the lowest in the G7, even after the rise. But for those watching as the effective corporate tax rate shoots up above those of many of the UK’s competitors, the impact on the UK’s...

EU publishes draft adequacy decisions for transfers of personal data to the UK The EU Commission has published two draft adequacy decisions for transfers of personal data to the UK, one under the GDPR and the other for the Law Enforcement Directive. This will be welcome news to many UK and EU businesses grappling with the implicatio...

What the deal means for financial services: No change for now The Brexit trade deal lays down the details of the future relationship between the UK and the EU. The main document is the UK-EU Trade and Cooperation Agreement (TCA) which (at the time of writing) is in force provisionally, with ratification to follow . ...

Spanish VAT refund for UK companies after Brexit - Yes, we have reciprocity! The UK left the EU on 31 January 2020, but the UK/EU Withdrawal Agreement provided for a transition period during which the UK continued to be treated as if it was an EU Member State. This transition period ended on 31 December 2020, meaning that the UK i...