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An international study has found that businesses in the UK need to improve their online privacy notices if they are to comply with the General Data Protection Regulation (GDPR) by the time it comes into force on 25 May 2018. With new fines of up to 4% of global worldwide turnover or €20million, whichever is higher, organisations should be keen to improve in response to this timely warning.

It’s that time of year when John Lewis’ annual Christmas Advert is released to an eagerly awaiting British public.  The retailer’s latest effort, which premiered on 10th November, features the story of a large, furry, blue monster named “Moz” who forges an unlikely friendship with the little boy under whose bed he lives (and who is kept awake by Moz’s snoring).  Despite again proving popular with the general public, the seemingly harmless tale featured in the advert has nonetheless generated controversy, with the renowned

These Regulations were enacted on 15 November 2017 and come into effect on 15 May 2018. They will have a profound impact upon stock transfer associations (though not ALMOs). They have come about as a result of the Government’s general drive towards deregulation and their specific desire to remove RP borrowing from its balance sheet.

In brief, the effect of the Regulations will be to:

The European Parliament last week voted to begin informal trialogue negotiations with the Council of the European Union and the European Commission on the draft wording of the new E-Privacy Regulation (EPR).

What is the E-Privacy Regulation?

There are just over 6 months left before the EU General Data Protection Regulation (GDPR) comes into force, and most businesses are now aware of the hefty administrative fines for breaching the new EU rules. However, the UK’s new Data Protection Bill (“the Bill”) also creates criminal offences for the UK, some of which exist neither in the current Data Protection Act 1998 (DPA) framework nor the GDPR.

Unlawful obtaining of personal data

The EU General Data Protection Regulation (GDPR) creates a new framework for data protection across the EU, and commentary on the changes under the GDPR is extensive (you may, for example, find it useful to read our article from last year summarising the key differences between the current rules and the GDPR).

The UK’s new Data Protection Bill (“the Bill”), which was first introduced to Parliament last month, is intended to implement the EU General Data Protection Regulation (GDPR) and address areas (such as exemptions) where member states are afforded some discretion in applying the GDPR principles to domestic law (as well as creating some new criminal offences). The Bill also introduces similar provisions to those in the GDPR in respect of data processing by law enforcement authorities and intelligence services; areas which are outside the scope of the EU regime.


In order for a contract to be legally binding, there must be an offer, acceptance of the offer, consideration (something given by each party), intention to create legal relations, and sufficient certainty of contractual terms.

Acceptance of an offer must usually be communicated to the offeror. However, a contract may be accepted through conduct, by the parties acting as if the contract is binding.


It has been established in the Courts that, when interpreting the provisions of a contract, one must look at a number of factors including:

• the natural meaning of the words used;
• the meaning of the clause (as a reasonable person would understand it) in light of the overall document;
• the purpose of the document (from a commercial point of view); and
• the relevant background facts or knowledge reasonably available to the parties at the time the contract was made.

Business Property Relief (BPR) is an important relief from Inheritance Tax (IHT). BPR can enable an individual to leave his or her business, shareholding in a company or partnership interest, to an individual or trust without incurring a charge to IHT. For entrepreneurs and business owners, the availability of the relief can represent a central part of tax mitigation in their estate planning.