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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... Linking and copyright: one size fits all (for now) Linking has always been controversial, as it sits at the intersection between copyright law and the reality and functioning of the internet.  Hyperlinks ‘web the Web’, and there is a tricky balance to be struck between the interests of copyright holders o... Show and XML: IPEC explains protections available to XML schema owners What is an XML schema? How does IP law protect an XML schema (or does it not)? Does infringement of copyright in an XML schema attract additional damages for flagrant infringement? These issues were recently considered in Software Solutions Ltd v 365 Heal... How are your competitors managing their cyber risk? Government publishes 2021 cyber breaches survey The latest Government Cyber Security Breaches Survey shows that the risk level for businesses is potentially higher than ever under COVID-19. Businesses are finding it harder to administer cyber security measures during the pandemic as organisational reso... The return of the determined intruder: the ICO’s latest thinking on anonymisation and personal data The ICO acknowledged last week that 'questions about when data is personal data or anonymous information are some of the most challenging issues organisations face' as they announced plans to update their anonymisation guidance. While organisations await ... Tax Day! The UK Government has, in its own words, published "more than 30 tax updates, consultations and documents in a move to strengthen policymaking and modernise UK tax system" as part of the tax policies and consultations update on 23 March 2021, otherwise kn... Would you use the ICO’s AI risk mitigation toolkit? Have your say now. For some time it has been acknowledged that the potential benefits of implementing AI systems are accompanied with many risks. When adopting AI, it is important for organisations to understand, quantify and mitigate these risks and to ensure that they are... Diversity and inclusion: a regulatory issue In the past few days, both Nikhil Rathi (the CEO of the UK’s conduct regulator, the Financial Conduct Authority (FCA)) and Georgina Philippou (Senior Adviser to the FCA on the Public Sector Equality Duty) have delivered important speeches on diversity and... All for one, and one for all – regulators co-ordinate in the digital space The Digital Regulation Cooperation Forum (DRCF), whose members include the ICO, CMA, Ofcom and (from April) the FCA , has published its 2021/22 workplan. The plan signals a new approach to coordinated regulation across digital and online services. The reg... No UPC in 2021 - try again next year? The drama of the Unified Patent Court and the Unitary Patent project is one of many global dramas gripping our attention lately.   As readers will be aware, about a year ago, the German Federal Constitutional Court declared that Germany’s first ratificati...