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Of chicken and eggs… Which comes first? This is the question that faced the Upper Tribunal in respect of the time of supply and VAT grouping rules in Prudential Assurance Company. Silverfleet Capital Ltd (SCL) had supplied investment management services to The Prudential Assu... Does ChatGPT pose a cyber threat? The NCSC looks at the risks and how to stay safe It’s fair to say that ChatGPT has caught our attention – it is one of the fastest growing consumer applications ever, reaching 100 million users a mere two months after launch. It has generated headlines in the tabloid and tech press alike predicting its ... A "new era of IP protection in Europe” as the sun (finally) rises on the UPC On 17 February, Germany deposited its ratification of the Agreement on a Unified Patent Court (the “UPCA”). This was the final step in making the Unified Patent Court (the “UPC”) and the new Unitary Patent a reality and has cleared the path towards the UP... 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 appro... 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 Chanc... 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 undergr... 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...