Guidance to the General Data Protection Regulation

Perhaps like many Taxation readers I keep receiving emails relating to the GDPR – when it starts what needs to be done preparing for it. It’s obviously important but what is it? The Guide to the General Data Protection Regulation (the GDPR) on the website of the Information Commissioner’s Office tells us that it’s ‘a living document’. It tells me whom the GDPR applies to and the information it applies to but what exactly is it?

The new regulation

The EU General Data Protection Regulation is not exactly new having been introduced in early 2016. However it takes effect two years later on 25 May 2018 – a date that is now rapidly approaching. The GDPR brings European data privacy laws into line. It also recognises that 20 years have passed since the Data Protection Directive which it replaces came into...