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The following TMT news provides comprehensive and up to date legal information on Online Safety Act rollout is on track, minister says, but 'gaps' might appear
The following TMT news provides comprehensive and up to date legal information on TMT weekly highlights—26 June 2025
What are perpetual, irrevocable and royalty-free licences?Licences are sometimes expressed to be ‘perpetual’, ‘irrevocable’ or ‘royalty-free’, but...
Reputational damage claims—alternative causes of actionThis Practice Note considers the relationship between causes of action for reputational damage...
DefamationThe tort of defamation is governed by a mixture of statute and common law. The relevant statutory law is contained in:•the Defamation Act...
Software escrowIntroductionEscrow is the process of two or more parties placing property or instruments in the hands of a trusted third party (an...
If a rentcharge is shown as being informally exonerated on title information, does this apply to the current registered owner? Or does the informal exoneration only apply to the parties to the document which informally exonerated the rentcharge?This Q&A considers the situation where, at some
Late payment penalties—inheritance taxWhile interest often accrues on overdue tax, the late payment of certain taxes may also attract a penalty. For information on the interest accruing on overdue tax, see Practice Notes: IHT—payment deadlines on death—Interest on IHT and Interest on late paid
If a beneficiary signs a deed of disclaimer of their share of an estate and the estate pays their legal fees, will that count as a PET against their estate?A disclaimer is the refusal of a gift prior to acceptance. The refusal of the gift must take place before the beneficiary accepts any benefit
Can shares in a limited company that have not been paid-up at all be cancelled?A limited company having a share capital may not alter that share capital, except in the ways listed in section 617 of the Companies Act 2006 (CA 2006). Shares in a company cannot simply be cancelled without following an
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