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 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…
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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…
The Law Commission of England and Wales has published a scoping paper looking into how Decentralised Autonomous Organisations (DAOs) can be characterised and how the law of England and Wales might accommodate them now and in the future. The paper aims to identify current issues around DAOs to inform any future law reform or innovations….
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The Law Commission has published a consultation paper reviewing the law on contempt of court. The concept of contempt of court cover a wide range of conduct that may impede or interfere with the administration of justice. Examples include taking photographs in a courtroom, making an audio recording of proceedings, assaulting court staff or witnesses,…
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Coimisiún na Meán has published a new draft Audiovisual On-Demand Media (Video-on-demand) Service Code and new draft Rules for consultation. These are made under the Irish implementing legislation for the recast Audio-Visual Services Directive. Once finalised, Coimisiún na Meán will apply the Code and Rules to video-on-demand service providers with their EU headquarters in Ireland….
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So, we have a new Labour government. What could lie in store in the realm of digital and tech regulation? We deep dive into their manifesto to find out. Labour Digital is the home of digital and technology policy for Labour Party members and supporters. It says that [they] “seek to understand the potential of…
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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…