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Another change of tack: can a new code crack the TDM riddle? As part of the continuing debate on how best to balance the rights of AI developers and IP rights holders in the context of text and data mining (“TDM”), the UK Government has recently announced that the UK IPO will be producing a new code of practice in ... UK’s plans for AI Regulation published on day Elon Musk calls for pause in AI development On the day that Elon Musk and over 1000 AI experts called for a pause in the “out-of-control race” to develop ever more powerful AI, the UK Government published its long awaited “Pro-innovation approach to AI regulation” white paper (29 March 2023). The U... Towards a fair and innovative data economy: European Parliament backs new EU Data Act The European Parliament (EP) has backed new rules for access to, and use of, data generated in the EU across economic sectors making a few amendments to the European Commission (EC) proposal. The proposed EU Data Act establishes harmonised rules for the s... The European principle of legality of taxation and some possible applications in a French context The principle of legality of taxation (or principle of fiscal legality) forms part of the legal order of the European Union (EU) as a general principle of law. The Court of Justice of the European Union (CJEU) has ruled as such on two different occasions.... 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...