<p>Filter Knowledge</p>

Today's consumers actively seek environmentally friendly choices when selecting goods or services. In 2019, UK consumers spent £41 billion on ethical or sustainable goods and services, quadrupling from 20 years ago.

A barrier-free flow of personal data between the EEA and the UK shows much greater promise now that the European Commission has published its draft adequacy decision for the UK. Whilst this is welcome news, it does not mean an end to post-Brexit uncertainty in this area.

On the 6^th April 2021, a new Practice Direction 57AC ("PD 57AC") will come into force in the Business and Property Courts, applicable to all trial witness statements signed on or after that date¹. The introduction of PD 57AC represents a fundamental reform to the way factual witness evidence is collected and presented in commercial litigation, and will require a change in working practice and attitude on the part of both parties to commercial proceedings and their lawyers.

Recent press reports have speculated that the Chancellor, Rishi Sunak, is set to increase the main rate of UK corporation tax rate (currently 19%), with some reports predicting a sharp rise to 25%. 

Since our previous briefing there have been a number of developments in the area of tax investigations and disputes. This briefing summarises some key ones and what they mean for taxpayers.