Search results

A reprieve for EU-UK data flows but other data privacy implications remain Many will have breathed a sigh of relief when the news filtered through that the EU-UK Trade and Cooperation Agreement agreed on 24 December included a temporary solution for the continued free flow of personal data between the EU and the UK. This ‘bridg...

UK tax after IP completion day Although the UK left the EU at 11pm on 31 January 2020, most people would not have noticed any change because the effect of the transitional arrangements under the UK-EU Withdrawal Agreement deferred many of the legal effects of Brexit in UK law. The UK w...

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 fi...

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 wor...

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 implementatio...

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 resolutio...

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, bet...