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The European Commission has opened a feedback period on the proposed EU Kids Act, a regulation on child online safety. The proposal aims to keep...
MLex: AI smart glasses from companies such as Meta and Snap are testing the reach of UK privacy rules. Existing laws can address many issues arising...
Ofcom has provisionally determined that there are reasonable grounds to believe Web Prime Inc (Web Prime) has failed to comply with sections 12 and...
MLex: European online marketplaces fear the draft European Product Act could make them frontline product-compliance enforcers, raising costs and legal...
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
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 point
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
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