Privacy Shield is no longer deemed to provide adequate security for the transfer of personal data from to the United States.

The loan charge has been controversial since it was introduced in 2016 - not least its retrospective application and original requirement to pay all the tax owed within one tax year (2018/19).

As lockdown is once again gradually eased for what will hopefully be the last time, businesses must look to the future and important decisions will have to be made about the size and shape of the business going forward.

Whether it's a result of the pandemic or owing to fall-out from Brexit, the opportunities for business owners looking to sell up are plentiful.

After the First Tier Tribunal found in favour of the beneficiary of a Remuneration Trust (Marlborough v HMRC) in September 2021, a differently constituted First Tier Tribunal, when considering an almost identical scheme used by Strategic Branding, has found in favour of HMRC, having determined not to adopt the reasoning applied in Marlborough.

If your employees are regularly accessing work emails and documents while abroad, you need to be clear that any such activity does not constitute an international transfer of data. There is guidance to help you decide but ultimately all businesses should have clear rules about the access of work systems while overseas.

For this International Women’s Day, the theme is to #EmbraceEquity by recognising that equity isn’t just a nice-to-have, it’s a must-have.

As we predicted, the debate has sharpened. The Illegal Migration Bill was passed by Parliament, having sustained multiple amendments and a final challenge  by a concerned House of Lords. In the end the Government won the day with its tough stance, to the dismay of human rights groups, variously citing incompatibility with the UK’s long-established international obligations under the 1951 Geneva Convention and 1967 protocol, questionable definitions for “safe” countries, removal of modern slavery protections in the asylum arena and extended powers of detention with few appeal options.

A lot has changed in the world of renewable energy since the National Policy Statement for Renewable Energy Infrastructure (EN-3) was originally presented to Parliament in 2011 under the Planning Act 2008. There is increased concern about the impact of climate change and the government has a renewed commitment to net zero.

Since ClientEarth’s initial failure to be allowed to pursue a derivative claim against Shell directors for alleged breach of their duties relating to climate change risk management, our courts have made two further decisions that deal with the relationship between climate risk and the duties of company directors.