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BLOG: European Commission Publishes Updated EUDR Guidance, FAQs, and a Draft Delegated Act, in a Bid to Provide Further Simplifications This month, the European Commission published updated guidance, FAQs, and a draft Delegated Act for consultation, in order to “[provide] further simplifications and [reduce] the administrative burden to facilitate the implementation of the EU Deforestatio... BLOG: UK tax changes on the horizon How foolish I was for thinking that occasions such as an Autumn Budget or Spring Statement would no longer be followed by a “tax administration and maintenance day” (or TAMD). Admittedly, the current UK government has not used this term, but its “tax upda... BLOG: Competition Appeal Tribunal Rejects Proposed Claims in Water Collective Proceedings On 7 March 2025, the Competition Appeal Tribunal (CAT) delivered its judgment in respect of applications made by Professor Carolyn Roberts, the proposed class representative (PCR) for collective proceedings orders in parallel proceedings brought against s... BLOG: Transfer pricing, permanent establishment and diverted profits tax reform – draft legislation As we previously reported, on 28 April 2025 the UK government announced a technical consultation on draft legislation (the Draft Legislation) to reform the UK’s transfer pricing, permanent establishment (PE) and diverted profits tax (DPT) legislation. Res... BLOG: The Omnibus – complaints lodged about the process whilst the Council considers amendments Following agreement on the ‘stop-the-clock’ directive, which will delay the dates from which the EU’s flagship Corporate Sustainability Reporting Directive (CSRD) and Corporate Sustainability Due Diligence Directive (CS3D) will apply, attention has now tu... BLOG: The UK Formalises Pathway for AI Growth Zones Designation On 30 April 2025, the UK government launched the formal qualifying process of its Artificial Intelligence Growth Zones (AIGZ) initiative. AIGZs intend to catalyse the deployment of AI technology infrastructure—principally hyperscale data centres and high-... BLOG: Is SAF Taking Flight? An Overview of the UK’s SAF Mandate and the Next Steps Needed to Decarbonise the Aviation Sector Sustainable aviation fuel (SAF) has emerged as the cornerstone of aviation sector decarbonisation strategies, offering the only current scalable pathway to net zero for long-haul flight. With the UK’s SAF Mandate now in force, prescribing blending obligat... BLOG: UK Government Sets Out Plans for a New Approach to Environmental Regulation The UK Government has recently set out, in a policy paper published by HM Treasury, the actions that it plans to take to ensure regulators “support growth”. Whilst of the view that regulation can be an “essential tool to promote growth and investment”, th... BLOG: UK Government consultation on the Integrity of Voluntary Carbon and Nature Markets On 17 April 2025, the Department for Energy Security and Net Zero (“DESNZ”) launched a consultation on how to operationalise its six Principles for Voluntary Carbon and Nature Market (“VCNM”) Integrity. Introduced at COP29, the Principles aim to posi... BLOG: The European Commission seeks views on integrating sustainability considerations in merger reviews On 8 May 2025, the European Commission (EC) launched a public consultation to inform its review of the 2004 horizontal and 2008 non-horizontal merger guidelines (the Merger Guidelines). The EC recognises that there have been “several transformational...