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Relief for R&D Expenditure: A Brief Respite or a Change in Strategy? In what feels like an everchanging landscape of UK tax relief on research and development (R&D) expenditure, Chancellor Jeremy Hunt in his Spring Budget 2023 announced further reforms to the UK R&D tax relief regime and hinted at the UK Government’s...
Because it's all about the base, about the base... Two years' ago I wrote a post entitled "Has the Chancellor really just announced a UK corporation tax rise of over 30%?" the gist of which was that by putting the headline rate of corporation tax up from 19% to 25% without narrowing the tax base the...
Oxford University’s IP Policy put under the microscope as High Court considers questions of fairness As part of a novel defence to a claim for unpaid royalties relating to the use of IP rights in a specialised microscope, the High Court has recently considered the effect of consumer protection law on a university’s IP policy. Whilst it found that...
The UK’s Spring Budget 2023: Tax competitiveness revived? Five days before the UK’s Chancellor Jeremy Hunt unveiled the Spring Budget, the Centre for Policy Studies issued a report on the UK’s declining tax competitiveness, noting that the combination of the rise in the headline corporation tax rate from 19% to...
That's my crypto – fork it over! How far would you go to get your hands on billions of pounds worth of cryptocurrency?  Dr Craig White, who also claims to be Satoshi Nakamoto (the anonymous visionary behind the bitcoin project) is continuing his quest to get control of a vast quantity of...
UK privacy reform progresses - Data Protection and Digital Information Bill in Parliament (again) The new draft of the Data Protection and Digital Information (No. 2) Bill, containing the Government’s data protection reform proposals, was introduced to Parliament on Wednesday 8 March. This ended months of uncertainty after the original proposals were...
Remote driving: Law Commission gears up for regulatory change Autonomous vehicles have dominated headlines for some time now, but the Law Commission has recently turned its attention to remote driving. On 20 February 2023, it published a 134-page paper advising the UK Government on the legal status of remote driving...
WEF: Without AI we won’t meet ESG Goals The World Economic Forum has recently said that without AI, we won’t meet ESG goals and beat climate change. It is clear that advancements in AI are likely to lead to more developments in green technology generally, but how can AI help a company under...
Tech and Sustainability are inseparable: key takeaways from ClimateTech roundtable There is nothing novel in the suggestion that technology has a central role to play in tackling the climate crisis. However, after various iterations of this revolution, the dialogue and momentum around ClimateTech appears to have reached something of an...
New Spanish tax on non-reusable plastic packaging As part of the EU’s economic recovery package and circular economy policies, the EU introduced a “plastic levy” based on the amount of non-recycled plastic packaging waste produced by each Member State as a new own resource with effect from 1 January 2021...