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HMRC confirms hardline approach for when securities fall within employment tax anti-avoidance regime

HMRC has today updated its guidance on the UK's employment-related securities (ERS) rules which can tax, as employment income, benefits arising to employees from securities deriving from their employment.  For these purposes, directorships count as employment and, broadly, securities derive from employment if the right or opportunity to acquire them is, actually, available by reason of the employee's employment. On top of this factual causation test, there is a long-standing deeming provision which, essentially, says that if a security is made available by a person's employer or a person connected with the employer, it will be an ERS (unless awarded due to domestic, family or personal relationships).  

Real Estate Autumn Briefing

In this briefing, we focus on four areas of law and practice which have seen interesting recent changes: landlord and tenant; nuisance; real estate development; and protest. Our briefing explores some of the ways in which the real estate sector continues to be impacted by, and to respond to, challenges around energy efficiency; housing rights and safety; water management; environmental protection; and the right to protest.

Hot or Cold? The European Court of Human Rights' recent decisions in climate change and human rights cases

Earlier this year, the European Court of Human Rights (the "ECtHR") delivered three judgments on the application of the European Convention on Human Rights ("Convention") in the climate change context. Whilst two of these cases (Agostinho[1] and Carême[2]) were ruled inadmissible on procedural grounds, in the case of KlimaSeniorinnen[3], the ECtHR found a violation of Convention rights in relation to climate change and outlined positive obligations on all State Parties to the Convention, including the UK, to mitigate climate change.

Seven strategies for managing intellectual property risks in software development

How do you know that your business owns or has the relevant rights to the intellectual property in its software, particularly where the rights are not registrable?  What can your business do to manage the risk of its developed software infringing third party intellectual property rights? This briefing looks at key strategies to help manage intellectual property risks in software development.

Smart Contracts: where are we now and does AI have a role to play?

Smart contracts have been somewhat eclipsed by the recent focus on artificial intelligence, particularly generative AI. But as we explain below, smart contracts have their uses – and it's possible that in future, generative AI could complement smart contracts to further automate the contracting process.

Understanding GDPR: Key Compliance Strategies for Software Companies

As technology evolves, and with burgeoning markets in artificial intelligence, software companies are not only in the position of needing to comply with GDPR themselves but are also pivotal in the design and operation of products or services that allow their customers to achieve GDPR compliance – understanding and smoothing the compliance path for customers can set a software company apart from the competition, fortifying its position within the marketplace.  This article suggests key GDPR compliance strategies.

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