Saffery

This Practice Note looks at the reasons for carrying out a demerger, introduces the different demerger mechanisms, and summarises the tax issues associated with each route. It also describes some typical steps that may be taken as part of a pre-demerger restructuring. This Practice Note was produced in partnership with Zoe Feller of Bird & Bird and Robert Langston of Saffery Champness.

This Practice Note concerns image rights. It focuses on the commercial protection, exploitation and taxation of image rights in the UK. It contains guidance on intellectual property right protection, including trade marks, copyright, performers’ rights and passing off. It also considers the protection afforded by advertising standards codes and sets out potential causes of action based on privacy and confidential information, data protection, defamation and malicious falsehood. There is also guidance on the structures available for exploiting image rights, including sponsorship, endorsement, ambassador, influencer and merchandising deals, and the considerations that need to be taken into account when considering taxation of image rights.