Search results

Sony v Datel – a “cheat code” for copyright infringement? On 17 October, the Court of Justice of the European Union (“CJEU”) handed down its decision in Sony v Datel (C-159/23), finding that software which allows players to “cheat” in video games does not infringe copyright, where that software only changes the ... ICO gen AI consultation response: 5 things you need to know The UK Information Commissioner’s Office (ICO) has published its response to its data protection and genAI consultation.  While there is plenty to digest in the ICO's 41-page response document, we have extracted five key takeaways.  The majority of the IC... Are we nearly there yet? UK edges closer to finding solutions on copyright and AI As 2024 draws to a close, AI continues to dominate IP headlines. This week is no exception, with the UK government launching its promised consultation on AI and copyright on Tuesday. This consultation, which will be open until 25 February, is relatively f... Balancing growth and taxes: the UK government's corporate tax roadmap The announcement of a Spring Statement (rather than another Budget) on 26 March 2025 chimes with the promise of “predictability, stability and certainty” in the UK government’s corporate tax roadmap (which had sat uneasily with the surprise announcement o... Purposive interpretation by the UK Supreme Court in Cobalt Data Centre In what appears to be a case confined to the application of the now expired capital allowances regime in respect of “enterprise zones”, the UK Supreme Court in Cobalt Data Centre, once again, gave an important lesson that is always worth bearing in mind f... Impact of the US election: what does it mean for tax policy? In a special episode of Saughter and May’s Tax News podcast, we asked Arvind Ravichandran, Tax Partner at Cravath, Swaine & Moore LLP, what U.S. tax policy may look like during a second Trump Administration.  The conversation was politically informed – w... Partial enquiry notices – thumbs up or thumbs down? “Mind the pennies and the pounds will look after themselves” is something my grandmother often said to me in days when pocket money was still dished out in shiny coins!  It seems HMRC has taken heed of this advice, too, in its pursuit of the large proport... How do you value an APA after the Court of Appeal's decision in Refinitiv? Transfer pricing experts are used to grappling with some tricky valuation questions when it comes to intellectual property rights.  After all, to quote (butcher?) the old Ronseal adverts, “hard to value intangibles” do exactly what it says on the tin! But... Who has won the MAP awards? Dispute prevention and resolution is a key theme of the OECD’s annual “Tax Certainty Day”. The 2024 edition took place in Athens on 15 November 2024. Mutual agreement procedure (MAP) and advance pricing agreement (APA) statistics were published, and award... DMCC Act seeks to make consumer protection fit for the digital age The UK Digital Markets, Competition and Consumers Act 2024 (DMCC Act) received Royal Assent on 24 May 2024, bringing in long-anticipated reforms to UK competition and consumer protection laws which are aimed at forging a UK regulatory framework fit for th...