The European Commission has provisionally found that TikTok breached the EU Digital Services Act (EU DSA) by failing to adequately assess and mitigate...
The Department for Science, Innovation and Technology (DSIT) and the Department for Digital, Culture, Media and Sport (DCMS) have updated the...
MLex: Platforms, advertisers, researchers and others are invited to comment on upcoming European Commission technical guidelines for advertising...
The Department for Business, Innovation, Science and Trade (BIST) has published an explanatory memorandum setting out the government’s intention to...
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
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
Template for regulatory references given by SMCR firms and disclosure requirements[Insert addressee details]Dear [insert name][It is our understanding that [insert name of prospective employee] [was an employee of yours between the dates of [insert dates as appropriate] OR is a current employee of
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