The Smart Precedent handbook enables users to select which policies and procedures they wish to include in either a long-form or a short-form handbook from our suite of over 50 precedents. Users also: • decide, in one go, how the employer should be referred to throughout the handbook

This Practice Note considers the following data, privacy and cybersecurity issues arising in connection with the use of autonomous and connected vehicle technology: • The technology • Declaration of Amsterdam • Cooperative Intelligent Transport Systems (C-ITS) • EU General Data Protection Regulation • ePrivacy Directive • Cybersecurity • Data accessibility • Liability • EU AI Act • eCall • Data preservation and data production in the context of criminal proceedings • International • Practical issues For more information about other key legal issues arising in connection with this technology, see Practice Note: Automated vehicles—key legal issues in the EU and for a summary of key dates and information, see Practice Notes: EU data initiatives—tracker [Archived], EU Media, digital and telecoms tracker—horizon scanner and EU Media, digital and telecoms tracker—key developments tracker. To track developments in the UK, see Practice Notes: Autonomous vehicles—key legal issues, Autonomous and connected vehicles—data protection and privacy issues and UK automated vehicles—tracker. The technology Modern vehicles already feature a range of external communications systems such

This Practice Note considers the following issues in relation to the development and use of autonomous and connected vehicles (also referred to as driverless cars or automated vehicles) in the EU: • Terminology • The state of EU law • Product safety and EU type-approval procedure • Product liability and insurance • Data protection and cybersecurity The majority of media attention in relation to driverless cars has been on private road vehicles, which is the focus of this Practice Note. However, the technology is applicable in a range of sectors and there is evidence that earlier benefits may be obtained from the development of automated vehicle technology in sectors such as shipping and agriculture. For a summary of key dates and information relating to the development of autonomous vehicles, see Practice Note: EU automated vehicles—tracker. Practice Note: Automated vehicles—data, privacy and cybersecurity issues in the EU considers the data, privacy and cybersecurity issues arising in connection with the use of autonomous and connected vehicle technology in the EU. For

STOP PRESS/FORTHCOMING CHANGES: The UK is due to implement the OECD’s Cryptoasset Reporting Framework (CARF) into domestic law with effect from 1 January 2026. The implementing measure is the Reporting Cryptoasset Service Providers (Due Diligence and Reporting Requirements) Regulations 2025 (SI 2025/744), which was laid before the House of Commons on 25 June 2025. On the same day, HMRC published tax impact and information notes (TIIN) for the measure. HMRC has also published guidance on reporting under the CARF. The government has also introduced legislation amending the domestic law implementing the OECD’s Common Reporting Standard (CRS) and the UK’s obligations under the Intergovernmental Agreement with the US for the implementation of the US Foreign Account Tax Compliance Act (FATCA). The principal legislation is the International Tax Compliance Regulations 2015 (SI 2015/878) and the amending measure is the International Tax Compliance (Amendment) Regulations 2025 (SI 2025/740). The amendments implement the OECD’s 2023 changes to the CRS and introduce other changes ‘to make the UK’s implementation

STOP PRESS/FORTHCOMING CHANGES: The UK is due to implement the OECD’s Cryptoasset Reporting Framework (CARF) into domestic law with effect from 1 January 2026. The implementing measure is the Reporting Cryptoasset Service Providers (Due Diligence and Reporting Requirements) Regulations 2025 (SI 2025/744), which was laid before the House of Commons on 25 June 2025. On the same day, HMRC published tax impact and information notes (TIIN) for the measure. HMRC has also published guidance on reporting under the CARF. The government has also introduced legislation amending the domestic law implementing the OECD’s Common Reporting Standard (CRS) and the UK’s obligations under the Intergovernmental Agreement with the US for the implementation of the US Foreign Account Tax Compliance Act (FATCA). The principal legislation is the International Tax Compliance Regulations 2015 (SI 2015/878) and the amending measure is the International Tax Compliance (Amendment) Regulations 2025 (SI 2025/740). The amendments implement the OECD’s 2023 changes to the CRS and introduce other changes ‘to make the UK’s implementation of the rules more

STOP PRESS/FORTHCOMING CHANGES: The UK is due to implement the OECD’s Cryptoasset Reporting Framework (CARF) into domestic law with effect from 1 January 2026. The implementing measure is the Reporting Cryptoasset Service Providers (Due Diligence and Reporting Requirements) Regulations 2025 (SI 2025/744), which was laid before the House of Commons on 25 June 2025. On the same day, HMRC published tax impact and information notes (TIIN) for the measure. HMRC has also published guidance on reporting under the CARF. The government has also introduced legislation amending the domestic law implementing the OECD’s Common Reporting Standard (CRS) and the UK’s obligations under the Intergovernmental Agreement with the US for the implementation of the US Foreign Account Tax Compliance Act (FATCA). The principal legislation is the International Tax Compliance Regulations 2015 (SI 2015/878) and the amending measure is the International Tax Compliance (Amendment) Regulations 2025 (SI 2025/740). The amendments implement the OECD’s 2023 changes to the CRS and introduce other changes ‘to make the UK’s implementation

STOP PRESS/FORTHCOMING CHANGES: The UK is due to implement the OECD’s Cryptoasset Reporting Framework (CARF) into domestic law with effect from 1 January 2026. The implementing measure is the Reporting Cryptoasset Service Providers (Due Diligence and Reporting Requirements) Regulations 2025 (SI 2025/744), which was laid before the House of Commons on 25 June 2025. On the same day, HMRC published tax impact and information notes (TIIN) for the measure. HMRC has also published guidance on reporting under the CARF. The government has also introduced legislation amending the domestic law implementing the OECD’s Common Reporting Standard (CRS) and the UK’s obligations under the Intergovernmental Agreement with the US for the implementation of the US Foreign Account Tax Compliance Act (FATCA). The principal legislation is the International Tax Compliance Regulations 2015 (SI 2015/878) and the amending measure is the International Tax Compliance (Amendment) Regulations 2025 (SI 2025/740). The amendments implement the OECD’s 2023 changes to the CRS and introduce other changes ‘to make the UK’s implementation

The Secretary of State must make a deportation order in respect of a foreign criminal, unless one of the statutory exceptions applies.

Dispute Resolution analysis: With effect from 1 May 2015 any unfair prejudice petition issued in the High Court (Rolls Building) for initial hearing before a registrar will be subject to automatic directions.

Framework introduced by the Pensions Act 2008 which requires employers to enrol workers automatically into a pension scheme meeting minimum standards and to pay minimum contribution rates to that scheme on behalf of workers.

Legislative background A UK‑resident trust will fall within the UK’s Automatic Exchange of Information (AEOI) regime primarily via the International Tax Compliance Regulations 2015 (SI 2015/878), as amended (the 'ITC Regulations'), which implement the UK’s obligations under (i) the Common Reporting Standard (CRS) and (ii) the UK‑US FATCA intergovernmental agreement (and related domestic mechanics). The AEOI regime imposes obligations on certain UK Financial Institutions (as defined) to collect and maintain information about the residence, and in the case of the USA the citizenship as well, of individuals and entities for whom they maintain financial accounts. For general information on CRS and FATCA, see Practice Note: Automatic exchange of information—outline. See also Practice Note: FATCA and UK Trusts. This Practice Note summarises the following key issues for trustees of a UK-resident trust to be aware of under the ITC Regulations: • Establishing whether the trust is a Financial Institution, and if so, whether it is a Reporting Financial Institution or a specified Non-reporting Financial Institution, such as a Trustee-Documented Trust • Registering the

Automatic Exchange of Information (AEOI) is a global standard for the systematic sharing of taxpayer financial data between countries to combat tax evasion. A UK‑resident trust will fall within the UK’s AEOI regime primarily via the International Tax Compliance Regulations  2015 (SI 2015/878)), as amended (the 'ITC Regulations'). The ITC Regulations implement the UK’s AEOI obligations under the Common Reporting Standard (CRS) and UK-US FATCA Agreement (FATCA). See Practice Notes: Automatic exchange of information—outline, Automatic exchange of information for UK trustees—key obligations, and FATCA and UK Trusts. HMRC guidance can be found in the International Exchange of Information Manual (IEIM400000). This Checklist serves as a summary of the key issues for trustees to address under the UK’s AEOI regime. Scope and Threshold Question: Does AEOI Apply? • Has the trust’s UK residence status been established for AEOI purposes? • Have is it been confirmed whether the ITC Regulations 2015 apply to the trust (CRS and/or FATCA)? • Is the trust within the scope of AEOI as a potential Financial Institution (FI), or instead a Non-Financial Entity (NFE) under the