The following TMT Q&A provides comprehensive and up to date legal information covering:
For the purposes of this Q&A, ‘buy out’ refers to a one-off fee rather than repeat fees.
In the scenario described, the typical intellectual property rights of patents, trade marks, designs and copyright are unlikely to be relevant. For example, any copyright in the audiovisual work as a dramatic work is unlikely to be owned by the actor unless they are also the author of the scenario for the advert. The actor does hold rights in their performance. Part II of the Copyright Designs and Patents Act 1988 (CDPA 1988) confers certain exclusive rights on performers. Performers rights arise automatically if the performance is a ‘qualifying performance’ (for further detail, see Practice Note: Performance rights).
A performance is defined by CDPA 1988, s 180(2) as a dramatic performance, a musical performance, a reading or recitation of a lite
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Voluntary manslaughterVoluntary manslaughter consists of those killings which would be murder (because the accused has the relevant mental element for murder) but which are reduced to manslaughter because of one of the three special defences (loss of control, diminished responsibility or suicide
Dividends involve a distribution of cash or a distribution of non-cash assets (known as a distribution in kind or a distribution in specie).A scrip dividend (in a tax context, sometimes referred to as a stock dividend) allows a shareholder to receive new shares in a company as an alternative to a
On the disposition of a property (whether by way of conveyance, transfer or charge), the party making the disposition will normally provide a title guarantee which implies standard form covenants for title. A landlord may give a title guarantee when granting a lease, but this is rare in practice.
Part 8 of the Corporation Tax Act 2009 (CTA 2009) is a specific corporation tax regime that applies exclusively to the gains and losses of intangible fixed assets. Note, however, that certain intangible fixed assets are excluded from the regime, see Practice Note: Excluded intangible fixed
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