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Generative AI: A global guide to key IP considerations
Artificial intelligence (AI) raises many intellectual property (IP) issues.
Global | Publication | August 2018
It is stating the obvious to say that business rates are an onerous financial liability and may be the cause of some businesses sinking rather than swimming – particularly in the retail sector. It is not surprising, then, that schemes to mitigate business rates have evolved. One such scheme was the focus of R (On the application of Principled Offsite Logistics Ltd) v Trafford Council [2018] EWHC 1687.
If premises are unoccupied, liability to pay business rates falls on the property owner. Under the Non-Domestic Rating (Unoccupied Property) (England) Regulations 2008, unoccupied shops and offices are entitled to a 100 per cent exemption from rates for three months - six months in the case of unoccupied industrial and warehouse premises. If the property is subsequently re-occupied for more than six weeks, the property owner can claim a new exemption if the property falls empty again.
The main business of Principled Offsite Logistics Ltd (POL) was to occupy otherwise empty premises for short periods for the declared purpose of minimising the landlord’s liability to pay business rates by taking advantage of the exemptions regime for empty properties. Under the arrangement, POL took a short term lease of more than six weeks at a peppercorn rent and charged the landlord a fee based on the rates saved by the landlord as a result of a 100 per cent exemption being triggered. During the term the premises were used by POL for small scale storage.
The local rating authority claimed that mere storage on the property with the admitted intention of mitigating rates, rather than for an independent commercial purpose, could not amount to beneficial occupation for rating purposes.
The High Court disagreed. While occupation has to be “beneficial” to amount to rateable occupation, occupation for reward without any further commercial or other purpose was of value in itself and sufficient to amount to beneficial occupation in this context. The scheme therefore worked.
The decision has been described as “ground-breaking” given the number of schemes of this type and, as the judge pointed out, several challenges by local authorities as to the validity of such schemes have been on hold pending the outcome of this case.
Publication
Artificial intelligence (AI) raises many intellectual property (IP) issues.
Publication
The UK remains a world leader in offshore wind, accounting for roughly 20 percent of global offshore wind capacity, with 11.3 GW operational. It is forecast that installed capacity will rise to 19.5 GW by mid 2020s.
Publication
On 21 May 2024, the European Council (or Council) adopted the so-called ‘Hydrogen and decarbonised gas market package’ (the Gas Package). The package contains a recast of the 715/2009 gas regulation (Gas Regulation) and a recast of the 2009/73 gas directive (Gas Directive) aimed at reforming the existing EU regulatory framework to support the deployment of renewable and low-carbon gases, in particular hydrogen. As such, it represents a major development in the EU gas market.
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