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 EU’s Consumer Protection Cooperation (CPC) Network is taking action following concerns that Meta’s “pay or consent” model might breach EU consumer law. The Commission is coordinating the action. It is due to Meta requesting that consumers either subscribe to use Facebook and Instagram for a fee, or consent to Meta’s use of their personal…
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 European Commission has concluded that Meta’s “pay or consent” advertising model fails to comply with the Digital Markets Act (DMA). The binary choice forces users to consent to the combination of their personal data and fails to provide them a less personalised but equivalent version of Meta’s social networks. Preliminary findings on Meta’s pay…
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European Commission provides update on investigations into Apple under Digital Markets Act Along with other big tech companies, Apple was designated as a gatekeeper under the Digital Markets Act and was required to fully comply with all DMA obligations by 7 March 2024. The European Commission has informed Apple that it believes that its App…
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…
The Media Act 2024 received Royal Assent on 24 May. It was fast-tracked through the UK Parliament as part of the “wash-up” period before parliament was dissolved in anticipation of the General Election in July. It had been introduced to Parliament on 8 November 2023. The Act aims to update media regulation for the digital…
The European Commission has opened formal proceedings to assess if Meta (Facebook/Instagram) may have breached the Digital Services Act with regards to the protection of minors. The Commission is concerned that Facebook and Instagram’s systems, including their algorithms, may promote behavioural addictions in children, as well as create so-called ‘rabbit-hole effects’. In addition, the Commission…
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UK law Artificial Intelligence (Regulation) Bill The Bill received its third reading in the House of Lords on 10 May 2024. The Bill now goes to the Commons for consideration. Its key focus is to establish a framework for the regulation of AI in the UK, including placing AI regulatory principles on a statutory footing…
The CMA is investigating whether Education Software Solutions (ESS) might be abusing a dominant position in the supply of management information systems (MIS) software by making it difficult for schools to switch provider. MIS are important databases used to handle student information, such as attendance and safeguarding, and most UK schools are required to have…
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