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EU draft Data Act - proposed rules for accessing and sharing data

The European Commission published a draft Data Act on 23 February 2022 ("Data Act"), as part of the implementation of its February 2020 strategy for data. This proposed regulation, which will have direct effect in members states, is intended to set standards at an EU-wide level to facilitate and create a fairer, more competitive digital environment for the sharing and re-use of data (both personal and non-personal). This briefing looks at who the Data Act impacts, what it does and how it fits into the EU's vision for a single European market for data.

Government fights waste plastics with new tax for non-recycled packaging

In pursuit of its commitment to prevent all avoidable plastic waste by the end of 2042, the UK Government has recently begun to impose a tax on the manufacture and import of significant volumes of plastic packaging which does not contain a minimum amount of recycled content. The aim of the tax is to increase demand for recycled plastics, creating an incentive to collect and recycle plastic waste and divert it away from landfill and incineration.

SK Shipping Europe Ltd v Capital VLCC: Court of Appeal clarifies law of misrepresentation

In the recent case of SK Shipping Europe Ltd v Capital VLCC 3 Corp (C Challenger) [2022] EWCA Civ 231, the Court of Appeal clarified several points in the law of misrepresentation, including the circumstances in which a representation of fact will be implied from the offer of a contractual term, the effect of a reservation of rights on an alleged affirmation, and the operation of section 2(2) of the Misrepresentation Act 1967 concerning damages in lieu of rescission.

UK Government confirms significant Competition law reform: but when will the bark be followed by bite?

Following lengthy debate, the Government has published details of the way in which it will reform the UK competition law landscape. However, with many aspects requiring legislative change, it is as yet unclear when these will be given teeth. Our briefing discusses the key changes to the merger, markets and competition law regimes. We will comment separately on the overhaul of the consumer law regime.

Podcast: Developing an ethical tax policy

In the latest episode of our Talking.Sustainability. podcast series, Tax Partner Madeline Gowlett and Associate Rob Smith discuss the concept of "ethical taxation" and the key issues for businesses to consider.

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