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The US's reaction to France's DST In her recent post, Zoe Andrews suggested that, given the importance for the UK of securing a post-Brexit trade agreement with the US, now might not be the best time for the UK to introduce a digital services tax. Support for her view is to be found in ...

Biscuits, Brexit, and big data Britain's favourite biscuit is the McVitie's milk chocolate digestive. Britain's favourite ice lollies are Magnum ice creams. And most memorably, the UK will decide to remain in the EU. All of these are the result of polls of individuals conducted by Y...

Decisions to be made on UK CFC State aid challenge Now that they have had a chance to digest the decision in the EU State aid investigation into certain aspects of the UK CFC rules, affected taxpayers are asking a number of questions. Will the UK appeal? It would seem surprising if it did not - and we wou...

Exploring technological solutions for the Irish border post Brexit Over the last week or two there has been lots of debate about unnamed 'technological solutions' for avoiding a hard border in Ireland. So what are these mooted solutions? Firstly, we need to establish what this type of border is usually used for, taking ...

Ten Questions on the Apple Judgment On 10 September 2024, the CJEU surprised most observers by issuing a final judgment in the Apple State aid case. The judgment endorses the position taken by the European Commission back in 2016, in a way that seems hard to square with other judgments issu...

Competition and Regulatory Newsletter: European Court of Justice upholds annulment of Intel decision On 24 October 2024, the European Court of Justice (CJ) upheld the European General Court’s (GC) annulment of a 2009 European Commission decision, in which the Commission found that Intel had abused its dominant position by implementing a strategy intended...

The end of an era? A transatlantic merger control retrospective With new administrations in place in the US, EU and UK, there are signs that global merger enforcement is heading for another watershed moment. While we wait to see what these changes mean for international merger control over the next few years, we took ...

Tax and the City Review - March 2025 In their latest Tax and the City article, Mike Lane and Zoe Andrews consider: Lessons on evidence and witness selection from the FTT’s decision in Lloyds Asset Leasing The Supreme Court’s 4:1 split decision in Royal Bank of Canada on the application of p...

The New Securitisation Framework: what has really changed? On 1 November 2024, the Securitisation Regulations Framework (as defined below) came into force as part of the UK Government’s efforts to establish a ‘Smarter Regulatory Framework’ after Brexit. This note explains the legislative background and compares ...

The Lens Newsletter - August 2020 A selection of our latest blogs on all things digital from our experts and thought leaders here at Saughter and May. Parliament approves ICO code of practice which aims to make children safer online. On 12 August the Information Commissioner’s Office (...