Also known as the International Property Securities Exchange, a UK recognised investment exchange dedicated to the initial public offering and secondary market trading of companies owning single institutional grade real estate assets and multiple assets with commonality.

IP analysis: This News Analysis provides a round-up of key developments in the field of IP in the UK in 2025 and looks ahead to what’s coming up in 2026. This edition focuses on patents, trade marks, designs, copyright and artificial intelligence (AI), as well as procedural developments at the UK Intellectual Property Office (UKIPO).

This new starter guide provides an introduction to copyright law. It includes links to other Lexis+® UK sources and materials which provide more comprehensive information. It is aimed at trainee solicitors and those new to copyright law. Information on other intellectual property (IP) rights including other new starter guides is contained in Practice Note: Intellectual property (IP)—new starter guide. Where something is not covered by this guide, you can browse further content within the two Copyright subtopics: • Copyright & associated rights transactions and management • Copyright disputes For a summary of what is covered in these subtopics, see: Copyright & associated rights—overview and Copyright disputes—overview. This guide also explains how to sign up for the IP daily and weekly news alerts and how to contact the LexisAsk team. Introductory materials For an introduction to copyright law, see Practice Notes: • Copyright—subsistence and qualification • Copyright—protectable works • Copyright—authorship and ownership • Duration of copyright • Copyright infringement • Copyright—secondary infringement • Copyright—permitted acts and defences Protecting copyright—training materials Protecting copyright—training materials

This new starter guide provides an introduction to database right law. It focuses on highlighting the basic principles that apply and includes numerous links to other Lexis®+ UK sources and materials which provide more comprehensive information. It is aimed at trainee solicitors, paralegals and those new to database right law. Information on other IP rights including other new starter guides is contained in Practice Note: Intellectual property (IP)—new starter guide. Those who are new to IP law are also likely to find: Database transactions and management—overview and Database disputes—overview in this topic useful. Where something is not covered by this basic guide, go to the IP homepage and click on the Databases under ‘Topics and Tasks’ to browse further content under the Databases topic’s subtopics: • Database transactions and management • Database disputes This guide also contains links to help you make the most of the IP practice area’s materials, including how to contact the LexisAsk

This new starter guide provides an introduction to design rights. It focuses on highlighting the basic principles that apply and includes numerous links to other Lexis+® UK sources and materials which provide more comprehensive information. It is aimed at trainee solicitors and those new to the law of design rights. Information on other intellectual property (IP) rights including other new starter guides is contained in Practice Note: Intellectual property (IP)—new starter guide. Where something is not covered by this basic guide, you can browse further content within the two Designs subtopics: • Designs transactions and management • Designs disputes For a summary of what is covered in these subtopics, see: Design transactions and management—overview and Design disputes—overview. This guide also explains how to sign up for the IP daily and weekly news alerts and how to contact LexisAsk. Introductory materials For an introduction to designs in the UK, see Practice Notes: • UK registered and unregistered designs • Comparison tables for design protection available in the UK • Protection and management of designs—a practical guide • Infringement

This new starter guide provides an introduction to patent law. It includes numerous links to other Lexis+® UK sources and materials which provide more comprehensive information. It is aimed at trainee solicitors and those new to patent law. Information on other intellectual property (IP) rights including other new starter guides is contained in Practice Note: Intellectual property (IP)—new starter guide. Where something is not covered by this guide, you can browse further content within the two Patents subtopics: • Patents transactions and management • Patents disputes For a summary of what is covered in these subtopics, see: Patent transactions and management—overview and Patent disputes—overview. This guide also explains how to sign up for the IP daily and weekly news alerts and how to contact the LexisAsk team. Introductory materials For an introduction to patents, see Practice Notes: • Patent applications—how to obtain patent protection in the UK • Patentability and exclusions from patentability • Patents—entitlement and co-ownership • Patent term, renewal and restoration • Patent

This new starter guide provides an introduction to trade mark law. It focuses on highlighting the basic principles that apply and includes numerous links to other Lexis+® UK sources and materials which provide more comprehensive information. It is aimed at trainee solicitors and those new to the law of trade marks. Information on other intellectual property (IP) rights including other new starter guides is contained in Practice Note: Intellectual property (IP)—new starter guide. Where something is not covered by this basic guide, you can browse further content within the three Trade marks/passing off subtopics: • Trade mark transactions and management • Trade mark and passing off disputes • Anti-counterfeiting For a summary of what is covered in these subtopics, see: Trade mark transactions and management—overview, Trade mark and passing off disputes—overview and Anti-counterfeiting—overview. This guide also explains how to sign up for the IP daily and weekly news alerts and how to contact LexisAsk. Introductory materials For an introduction to trade marks and passing off, see Practice Notes: • Absolute and relative grounds for refusal

This Practice Note provides an introduction to the anti-avoidance legislation known as IR35 (after the reference number of the HMRC Press Release announcing the rules in Budget 1999), the 'intermediaries legislation' or, since the 2017–2021 reforms, the ‘off-payroll working’ regime, setting out its history and development as well as outlining the key difficulties associated with it. IR35 applies where an individual worker provides services to an end client through an intermediary, such as personal service company (PSC) or partnership, in circumstances where the individual would otherwise: • for income tax purposes, be regarded as an employee or an office-holder of the client, and • for National Insurance contributions (NICs) purposes, be regarded as employed in employed earner's employment by the client The intention of IR35 is, and has always been, to ensure that the worker's income tax and NICs liability is broadly equivalent to that of an employee. It does this by imposing a PAYE and NICs obligation on an entity in the supply chain. While the history of IR35 is explained comprehensively below,

As set out in Practice Note: IR35—introduction, developments and key difficulties, the IR35 regime comprises two main aspects. This Practice Note explains the aspect of the IR35 regime which applies where: • from 6 April 2017, a public authority, and • from 6 April 2021, a private sector entity (other than one that is ‘small’ or does not have a ‘UK connection’) engages a worker via an intermediary such as a personal service company (PSC). This aspect of the IR35 regime is referred to as the ‘large and public client off-payroll regime’ throughout this Practice Note and all other items within this subtopic. The other aspect of the IR35 regime applies in all other circumstances, for example where the engaging end client is a small private sector entity or is one that does not have a UK connection. That regime is referred to as the ‘small client off-payroll regime’ throughout this Practice Note and all other items within this subtopic. For an explanation and consideration of the small client

The large and public client off-payroll regime broadly applies where a public authority or a private sector entity (other than one that is ‘small’ or does not have a ‘UK connection’) engages a worker via an intermediary such as a personal service company (PSC) and, but for the existence of that intermediary, the relationship between the worker and the end client would be one of employee and employer. The large and public client off-payroll regime places the responsibility for assessing whether IR35 applies on the end client and, in the event the large and public client off-payroll regime does apply, the obligation to make deductions in respect of income tax and National Insurance contributions (NICs) is placed on the fee-payer (ie the party that is closest in the relevant contractual chain to the PSC—this could be the end client if it contracts directly with the PSC, or it could be another intervening intermediary in more complicated contractual arrangements). This responsibility creates a significant compliance burden for the end client and,

The large and public client off-payroll regime broadly applies where a public authority or a private sector entity (other than one that is ‘small’ or does not have a ‘UK connection’) engages a worker via an intermediary such as a personal service company (PSC) and, but for the existence of that intermediary, the relationship between the worker and the end client would be one of employee and employer. The large and public client off-payroll regime places the responsibility for assessing whether IR35 applies on the end client and, in the event the large and public client off-payroll regime does apply, the obligation to make deductions in respect of income tax and National Insurance contributions (NICs) is placed on the fee-payer (ie the party that is closest in the relevant contractual chain to the PSC—this could be the end client if it contracts directly with the PSC or it could be another intervening intermediary in more complicated contractual arrangements). This responsibility creates a significant compliance burden for the end client and, where

Under the large and public client off-payroll regime, medium and large private sector businesses with a UK connection are responsible for: • assessing whether IR35 applies to an engagement with an off-payroll worker, and • in certain circumstances as described further below, operating Pay As You Earn (PAYE) and accounting for employer National Insurance contributions (NICs) on payments made to off-payroll workers For more on the IR35 rules generally, see Practice Note: IR35—introduction, developments and key difficulties. For more on the large and public client off-payroll regime, see Practice Note: IR35—the large and public client off-payroll regime. For guidance on the practical issues facing the end client and, if different, the fee payer, when an arrangement falls within the large and public client off-payroll regime, see Practice Notes: IR35—the large and public client off–payroll regime—practical considerations for the end client and IR35—the large and public client off–payroll regime—practical considerations for the fee-payer respectively. This Checklist considers the issues that a private sector end client should be aware of when ensuring compliance