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Cryptoasset reporting: collecting data on the data economy With cryptoassets hitting the news again recently, financial regulators and tax authorities are moving to place a tighter rein on the sector. In October 2023, the UK government confirmed its plans to regulate a much broader swathe of cryptoasset...
A Christmas Data Carol: Contentious Data Past, Current and Yet to Come The end of the year is now firmly in sight, which is a somewhat scary prospect from a Christmas shopping perspective! That does however mean that, like Scrooge, it seemed a good time for us to look back at where we are with EU/UK GDPR enforcement to see...
Provision of cross-border services into the European Union by third country undertakings in the framework of the new banking package The freedom of establishment and the freedom to provide services are fundamental EU freedoms which credit institutions from all member states have used extensively to expand their business across borders within the EU. These freedoms are recognised in the...
US Data & Trust Alliance announce first cross-industry standards for data provenance As AI continues to dominate the headlines, one word that is consistently cropping up is “transparency” - particularly in relation to the origin of data sets that have been used to train AI systems.  Over the last few months, we’ve seen several calls for...
Sunny days ahead for green energy investors: new Spanish tax ruling brightens prospects for RtB greenfield projects in the renewable energy sector A recent binding tax ruling (V2200-23) issued by the Spanish tax authorities introduces a favourable change to the criteria to be met to apply the Spanish Participation Exemption Regime to capital gains arising from the transfer of shareholdings in...
Court of Appeal finds in favour of CMA cloud market investigation The Court of Appeal has today ruled unanimously that the Competition and Markets Authority (CMA) was justified in launching a market investigation into mobile browsers and cloud gaming in November 2022. Apple had challenged the CMA's decision on the basis...
Supreme Court confirms Deliveroo riders are not “in employment” Employment status in the gig economy has been under scrutiny for almost as long as the platforms have existed. The original model was one of self-employment, but this has been challenged successfully in many cases, including most notably in Uber v Aslam...
AI update – will the EU AI Act get agreed next week and what’s happening in the UK? The last few months have been a busy time for AI Regulation - from the US Executive Order, to the UK’s AI Summit (see blog) and private members bill. Most recently headlines have suggested that plans to agree the EU AI Act before Christmas could be...
NFTs: CMS Committee highlights scale of potential copyright infringement Last year, NFTs were everywhere and IP lawyers across the country were grappling to understand their potential impact on IP rights. This year, we’ve heard very little about them. Until now. A few weeks ago, the House of Commons Culture, Media and Sport...
What you need to know about the new EU Data Act Following a political deal between the Council and the European Parliament (EP) on 27 June 2023 and formal adoption by the EP on 9 November 2023, the Council formally approved the EU Data Act, on 27 November 2023, clearing the final hurdle for the act to...