All Insights

Tax

UK government consults on extending VAT liability rules on online marketplaces

The government is seeking views on proposals that would make online marketplaces responsible for accounting for VAT on sales by
Technology, Media and Telecommunications (TMT)

CJEU Grand Chamber clarifies the 'coordinated field' and hosting liability under the E-Commerce Directive

Landmark rulings on country-of-origin protection and hosting safe harbours are significant for digital service operators
The Digital Markets Competition and Consumers Act (DMCCA)

CMA issues first fines under its new UK direct consumer enforcement powers

Drip pricing, automatic opt-in charges and failure to respond to information notices are targets of the new regime
Technology, Media and Telecommunications (TMT)

Netherlands tightens telemarketing rules from July

The abolition of the soft opt-in exception makes consent the new baseline for commercial calls to Dutch consumers
Regulatory Outlook

Telecoms | UK Regulatory Outlook June 2026

Draft revised Telecommunications Security Code of Practice recently published | Ofcom published latest AI strategic report on safe and secure
Regulatory Outlook

Digital regulation | UK Regulatory Outlook June 2026

UK Online safety and age assurance: UK government announces age restrictions for online services including social media ban for under-16s
Regulatory Outlook

Advertising and Marketing | UK Regulatory Outlook June 2026

UK updates: ASA updates its complaint handling procedures | CAP issues enforcement notice on gambling ads with strong appeal to
Technology, Media and Telecommunications (TMT)

EU's technological sovereignty package sets new direction for the digital economy

Four proposals targeting reliance on non-European digital providers carry wide implications for technology businesses
Artificial intelligence

European Commission publishes draft AI Act guidelines on high-risk classification and targeted consultation

Affected businesses have until 23 July 2026 to suggest changes to the current draft guidelines, and should develop appropriate AI
Online Safety

UK under-16s social media ban brings comprehensive curbs on a wide range of online services

The proposal also adds restrictions on live-streaming and open-contact apps, AI chatbots, and infinite scrolling
IT and data

The new EU Open Source Strategy – Europe’s path to digital sovereignty through open technologies

The broader geopolitical landscape has changed fundamentally in recent years. Growing trade conflicts, increasing technological rivalries between the major economic
Technology, Media and Telecommunications (TMT)

DMA notifications reveal six themes in European TMT business transactions

Analysis of 55 DMA notifications from 2023 to 2025 points to six themes with implications beyond standard merger control for