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European Union - February 26 2013
On 20 February 2013, the European Commission (Commission) opened a public consultation on a new draft regulation and guidelines to replace the…
United Kingdom - January 25 2012
A recent UK High Court decision (Porton Capital Technology Funds and others v 3M) relating to the sale of Acolyte Biomedica Limited has provided UK M&A practitioners with a valuable insight into how the courts interpret the future obligations of the parties under an earn-out clause in a share purchase agreement.
European Union - December 22 2011
On 6 December, the European Commission opened a consultation concerning the current competition law regime applicable to technology licensing arrangements, as currently set out in the Technology Transfer Block Exemption Regulation (TTBE) and accompanying Guidelines.
United Kingdom - August 2 2011
Further to its initial announcement last November, on 10 June the Coalition Government published a consultation paper on its proposal to charge corporation tax at a reduced rate of only 10% on company profits derived from qualifying patents and analogous intellectual property (the Patent Box).
United Kingdom - July 25 2011
Further to its initial announcement last November, on 10 June the Coalition Government published a consultation paper on its proposal to charge corporation tax at a reduced rate of only 10% on company profits derived from qualifying patents and analogous intellectual property (the Patent Box).
