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New UK AI plans: Labour throws its hat into the AI ring Yesterday was a busy day for AI in the UK. Kier Starmer launched the Government’s plan to make the UK a ‘great AI superpower’, publishing both Matt Clifford’s AI Opportunities Action Plan and the Government’s response to it.  Within days of taking office,...
Copyright, general purpose AI and the EU AI Act – insights from the second draft of the GPAI Code The second draft of the EU’s General Purpose AI Code of Practice (GPAI Code) was published shortly before Christmas. Whilst it is very much still a working draft, it provides helpful insight into what may be expected of providers of general purpose AI...
Sony v Datel – a “cheat code” for copyright infringement? On 17 October, the Court of Justice of the European Union (“CJEU”) handed down its decision in Sony v Datel (C-159/23), finding that software which allows players to “cheat” in video games does not infringe copyright, where that software only changes the...
ICO gen AI consultation response: 5 things you need to know The UK Information Commissioner’s Office (ICO) has published its response to its data protection and genAI consultation.  While there is plenty to digest in the ICO's 41-page response document, we have extracted five key takeaways.  The majority of the...
Are we nearly there yet? UK edges closer to finding solutions on copyright and AI As 2024 draws to a close, AI continues to dominate IP headlines. This week is no exception, with the UK government launching its promised consultation on AI and copyright on Tuesday. This consultation, which will be open until 25 February, is relatively...
Balancing growth and taxes: the UK government's corporate tax roadmap The announcement of a Spring Statement (rather than another Budget) on 26 March 2025 chimes with the promise of “predictability, stability and certainty” in the UK government’s corporate tax roadmap (which had sat uneasily with the surprise announcement...
Purposive interpretation by the UK Supreme Court in Cobalt Data Centre In what appears to be a case confined to the application of the now expired capital allowances regime in respect of “enterprise zones”, the UK Supreme Court in Cobalt Data Centre, once again, gave an important lesson that is always worth bearing in mind...
Impact of the US election: what does it mean for tax policy? In a special episode of Slaughter and May’s Tax News podcast, we asked Arvind Ravichandran, Tax Partner at Cravath, Swaine & Moore LLP, what U.S. tax policy may look like during a second Trump Administration.  The conversation was politically informed –...
Partial enquiry notices – thumbs up or thumbs down? “Mind the pennies and the pounds will look after themselves” is something my grandmother often said to me in days when pocket money was still dished out in shiny coins!  It seems HMRC has taken heed of this advice, too, in its pursuit of the large...
How do you value an APA after the Court of Appeal's decision in Refinitiv? Transfer pricing experts are used to grappling with some tricky valuation questions when it comes to intellectual property rights.  After all, to quote (butcher?) the old Ronseal adverts, “hard to value intangibles” do exactly what it says on the tin! But...