VAT Reverse Charge Mechanism to apply to Certain Wholesale Supplies from 1st February 2016 Certain UK clients have asked me to explain the VAT rule changes for UK wholesale telecommunications supplies, and hopefully this blog will answer those questions. From 1st February 2016, providers of wholesale telecommunications services in the UK will no longer apply VAT to supplies to other …
Personal Use by Employees of Employer Systems: Mr Bogdan Barbulescu vs the State of Romania Mr Barbulescu used certain business systems to send personal messages in breach of his employer’s stated Policy in this regard. The Employer monitored employee communications to ensure compliance with its Policy. Mr Barbelescu was found to have been in breach of the Policy and was …
New EU General Data Protection Regulation Territorial Scope and New Personal Data Definition A number of our non-EU clients have expressed considerable alarm about the GDPR, probably due to the volume of articles being generated in the technology industry press but be aware that whilst the final text of the GDPR is unlikely to be widely different from the draft …
On 16th January 2016, the UK Information Commissioner’s Office (ICO) published a useful advice note on IT security advice for small businesses, called “A Practical Guide to IT Security”, a copy of which can be found here. It is well worth a read for all owners and senior managers of small businesses, however tech savvy they may be as individuals …
The UK Parliamentary Science and Technology Committee reported on 1st February on the UK Government’s draft Investigatory Powers Bill, including on the costs of compliance for UK communications service providers (“CSPs”). The draft Investigatory Powers Bill will require CSPs to retain the internet browsing history of all of their customers for the previous twelve months. The Government appears to have …
Multi-nationals have long complained that there is no one-stop shop under the existing EU data protection regulations, to facilitate EU wide compliance with data protection rules. The existing data protection regulations set minimum thresholds, which can and have been applied in different ways in different countries. It is in the light of hopes for that elusive one-stop shop, that the …
The tension between an individual’s right to privacy vs the collective right of the citizen body to security, have been ever present concerns in the social, political and legal sphere, particularly since 9/11. We might also characterise this tension as the obligation of the State to maintain the security of its citizens in a manner consistent with the rights expected …
The technology industries in Europe (and of course we legal technology vultures for whom these industries are our food) are waiting with interest to see how bold the European Commission’s proposals will be at setting the new European Digital Agenda. In all probability the answer is probably going to be “not very bold”, or even just “C minus: should have …
As our appetite for mobile data increases, mobile providers in Europe have been putting pressure on regulators to consider spectrum re-allocation in a number of frequencies, including 700 Mhz, sub 700 Mhz (470-694 Mhz), 1427-1518 Mhz (or “L Band”), and in the 3.4-3.6Ghz or (“C band”) frequencies. There was general consensus from the World Radio Conference 2015 (“WRC”) to support …
Working with a Local Service Provider to Deliver Services in a New Country In the articles “The Pit of Permanent Establishment – Part 1”, we looked at how a business can accidentally create a permanent establishment in a new country by not obtaining the correct legal and tax advice. In “The Pit of Permanent Establishment – Part 2”, we looked …
