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A Dicey decision – or not really a tax case at all? The spectre of Albert Venn Dicey, the greatest of Victorian constitutionalists, looms large at the feast. In Skatteforvaltningen v Solo Capital Partners, the UK Supreme Court held that the Danish revenue authority (SKAT) was not precluded by reason of Dic... BRRD: French regulator ACPR publishes guidance on the operational implementation of the bail-in tool Considered the preferred resolution strategy by several banking groups, the bail-in instrument is often presented as the most effective method of maintaining banks’ critical functions and containing systemic risk. While it has been a regulated tool since ... ICO develops generative AI guidance Generative AI is now ever present, giving rise to new questions and challenges both on the work and home front. My kids' school were quick to tell parents that it was not to be used for homework, whilst my father had no qualms using it at Christmas to cre... UK Supreme Court confirms that AI cannot be an inventor for UK patent purposes Shortly before Christmas, in one of the most highly anticipated decisions of 2023, the UK Supreme Court confirmed that AI cannot be an inventor for UK patent purposes. Background and appeal to the Supreme Court In 2018, Dr Thaler filed two UK patent appli... Is your website cookie compliant? ICO issues warning We’ve known for some time now that cookie compliance is on the ICO’s radar. However, recent ICO action confirms that now is the time to check whether your cookie banners comply with GDPR and PECR rules.  ICO action Last June, the ICO warned that companies... Adequacy rebooted: data flows continue after EU Commission review On Monday, the EU Commission concluded the review of its 11 ‘historic’ adequacy decisions that pre-dated the GDPR, finding that all 11 countries still provide an adequate level of protection for personal data transferred from the EU. The EU Commission’s o... The DPT is dead; long live the DPT! Having introduced more than twenty brand-new taxes since the turn of the millennium — at a rate of roughly one new tax per year — did the UK government really announce yesterday the demise of the diverted profits tax (DPT) before it has reached its tenth ... SPAM! HelloFresh fined by the ICO On 12 January, the ICO fined HelloFresh £140,000 for breaching the marketing rules in PECR. The fine was issued in relation to “a campaign of 79 million spam emails and 1 million spam texts over a seven-month period”. This is is yet another fine in a long... Everyone's a winner - but some wins are more substantial than others: latest OECD assessment of the impact of the global minimum tax The global minimum tax is now in effect in the UK for qualifying multinational groups for accounting periods beginning on or after 31 December 2023.  A number of other jurisdictions have also implemented the rules or are in the process of implementing the... NCSC Publishes Guidelines on Secure AI System Development: a Concerted International Approach Everyone’s talking about AI at the moment (see our round-up of recent developments here and here). A consensus is building across regulators, industry, experts and sceptics, that realising any benefits from AI requires mitigation of its risks. One of the ...