Ofcom has published a categorisation impact assessment statement of reasons stating that it will not carry out a further impact assessment before...
Welcome to this week’s edition of the TMT weekly highlights: a hand-picked summary of news analysis, updates and new content from across the...
The Department for Science, Innovation and Technology (DSIT) and Germany's Federal Ministry for Digital Transformation and Government Modernisation...
Nominet announced that, from 7 July 2026, administration of .UK Dispute Resolution Service (DRS) cases will transfer to the World Intellectual...
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...
Priority between loss reliefs in loss making companiesWhy does it matter?A company that is a member of a group and has incurred any of the types of losses available for surrender by way of group relief may, without any further rules, have more than one way in which to use the loss. There are a
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
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
Glossary—Latin legal termsDespite attempts in recent years to simplify the language used in legal cases, there are still a number of Latin phrases commonly used in personal injury claims. The following Latin phrases are listed in alphabetical order:Latin
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