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High time for EIS/SEIS
If Einstein was famously baffled by income tax, you can forgive the current sense of confusion around UK tax reliefs in the entertainment sector. With few tax incentives available to UK media enterprises, schemes such as the Enterprise Investment Scheme (EIS) and the Seed Enterprise Investment Scheme (SEIS) could be…September 6, 2012 -
Gideon Benaim joins Michael Simkins LLP
It is with great pleasure that we welcome former Schillings partner Gideon Benaim to Michael Simkins LLP. Gideon is a media litigator specialising in reputation protection. He has extensive expertise in the areas of defamation, privacy, harassment, and copyright. Gideon is joining the firm as a partner and is to…September 4, 2012 -
Associated cost of overstating media harassment claim
In a rare case on alleged harassment by publication in the media, the High Court has dismissed a claim by Carina Trimingham, partner of Chris Huhne MP, against Associated Newspapers for harassment, misuse of private information and, in relation to two photographs, infringement of moral rights.[1] Tellingly, the claimant was…July 27, 2012 -
High Court coy about overruling ASA’s expertise
R (Coys of Kensington) v Advertising Standards Authority[1] In a claim for judicial review, the High Court has upheld a decision by the Advertising Standards Authority that an advert claiming a long and continuous trading history was misleading. The court found that to claim a continuous trading history in adverts denoted…July 20, 2012 -
Increase in EIS investment limits
In March 2012, we reported on the proposed amendments to the law on the Enterprise Investment Scheme. The planned rise in the investment limit, which was subject to review by the European Commission, has now been approved. While the increase is not as much as the proposed £10 million, the current…June 14, 2012 -
Digital Economy – Act 2
Digital Economy – Act 2 In Austerity Britain, you would be forgiven for wondering what happened to Digital Britain. The Digital Economy Act (DEA)[i] has resembled the British economy, facing its own double dip – with two challenges to its legality mounted by BT and TalkTalk. The first, an application…May 17, 2012 -
Changes in tax relief for EIS companies and start-ups
Changes in tax relief for EIS companies and start-ups “Tax needn’t be taxing,” claims the Revenue. For investors, this mantra rings hollow when navigating the niceties of tax relief. But while the regimes remain complex, the potential benefits repay keeping on top of the detail. The Government is currently proposing to…March 13, 2012 -
Proactive approach to restraint of trade
Proactive approach to restraint of trade As an Everton youngster, Wayne Rooney will have heard his fair share of Scouser chants from the Man U terraces. “You’ll never get a job”? – hardly in his case. Fast forward, and you have the third highest-paid footballer in the world, the…March 1, 2012 -
Big leeks will inspire you, but who gets the credit?
Big leeks will inspire you, but who gets the credit? “I’m the new Sinatra”, claims Jay-Z in Empire State of Mind, his own homage to New York, New York. Meanwhile, in a small Welsh town, lights turn into leeks in their very own Newport State of Mind – one that…February 3, 2012 -
Scarlet extended reprieve from content filtering
Scarlet Extended SA (Scarlet) v Société belge des auteurs, compositeurs et éditeurs SCRL (SABAM), Case C-70/10 (24 November 2011) An ISP cannot be ordered by a court to install a general filtering system to prevent illegal file-sharing. According to the Court of Justice of the European Union (CJEU), such an order…February 2, 2012