Author

Evan Rush (UK)

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In a landmark ruling on 21 November 2024, the European Court of Justice (ā€œECJā€) dismissed an appeal, upholding the General Court of the European Union’s original decision that relocation of production from the US to Thailand with the dominant purpose of avoiding EU retaliatory tariffs on US-origin goods could not be ā€œeconomically justifiedā€ and as such falls foul of the EUā€™s ā€œanti-circumventionā€ rules. This decision could have wide-ranging impacts, including a significant impact on companiesā€™…

On 30 October 2024, as part of the Autumn Budget, the Government provided an update on its plans for the introduction of a UK carbon border adjustment mechanism (CBAM). In doing so the Government confirmed that the UK CBAM will apply from 1 January 2027 and that the primary legislation required to give effect to the UK CBAM will be included in the Finance Bill 2024-25.Ā  At the same time, the Government also published its…