UK law Software development that built on existing code qualified as R&D In Get Onbord Ltd (in Liquidation) v HMRC [2024] UKFTT 617 (TC) the First-tier Tribunal held that expenditure incurred by a company when it developed a new AI-based analytical process qualified for R&D tax relief. The project built on existing material, but its…
The Information Commissioner’s Office has published its annual report for 2023-24. This article sets out the highlights. The ICO commits to four “enduring strategic objectives”: Investigations The ICO concluded 285 civil investigation cases and 80 incidents in 2023-24. Five prosecutions and five cautions were brought for ‘unlawfully obtaining’ offences under the Data Protection Act. These…
The Committee on Advertising Practice has issued guidance on using AI as a marketing term. It points out that AI has become a prominent topic in the media and has become more widely available to the public (including businesses). Therefore, CAP says that it is important that marketers do not mislead about what AI products…
Read More… from Committee on Advertising Practice issues guidance on using AI as a marketing term
UK law DRCF publishes new report on consumer use and understanding of generative AI The DRCF has published a new report on consumer perceptions of and responses to benefits and risks of generative AI in financial services, and consumer appetite for future use of generative AI including the impact of regulation and warnings on trust…
UK law CMA publishes progress update on the mobile browsers and cloud gaming market Investigation The Competition and Markets Authority has published an update about its market investigation into the supply of mobile browsers and browser engines, and the distribution of cloud gaming services through app stores on mobile devices in the United Kingdom. It…
We are absolutely delighted to share the news that SCL President Professor Richard Susskind OBE KC (Hon) has been appointed Special Envoy for Justice and Artificial Intelligence by the Commonwealth Secretary-General, the Rt Hon Patricia Scotland KC. In his new role, Prof Susskind will be responsible for supporting the 56 Commonwealth countries in achieving Sustainable…
EU Law European Commission reports on Enforcement and Modernisation Directive compliance The European Commission has reviewed the Enforcement and Modernisation Directive which updated various EU consumer laws to reflect the digital world and to improve enforcement. The Commission found that all member states have introduced the required minimum fines of 4% of global turnover (or…
A team from DLA Piper survey the opportunities and legal risks associated with the burgeoning ‘FemTech’ sector Due to an exponential growth in the investment in female health and wellbeing, Forbes and Dealroom reported that 2023 saw $1.14bn raised collectively across 120 deals in ‘FemTech’. The phrase refers to technology products and services that help…
A team from Bird & Bird precis the key points of the Automated Vehicles Act, which received Royal Assent just before Parliament was dissolved. The Automated Vehicles Act 2024 received Royal Assent on 20 May 2024. Its swift motion through parliament in an election year has been a relief to many, having been first introduced…
UK law Data Protection and Digital Information Bill lost in Parliament wash-up period The Data Protection and Digital Information Bill was lost in the “wash-up” period that preceded the prorogation of Parliament on Friday 24 May 2024 and its dissolution on 30 May 2024. This was due to the UK general election that will be…