Interflora, Inc., Interflora British Unit v Marks and Spencer plc [2014] EWCA Civ 1403

The latest judgment in the long running saga between Marks and Spencer ("M&S") and Interflora in the English courts was handed down by the Court of Appeal this month.  On appeal by M&S, Lord Justices Kitchiner and Patten and Sir Colin Rimer found that Arnold J., on first instance, had erred in law on a number of points whilst reaching first instance judgment.

Tax

Reform of Patent Box regime on its way

The UK and German governments have agreed a joint proposal which may result in the abolition of the UK's Patent Box regime in its current form. The main theme of the proposal is that preferential tax regimes for intellectual property (IP) should require substantial economic activities to be undertaken in the jurisdiction offering the tax break, by requiring tax benefits to be connected directly to expenditure incurred in the jurisdiction on research & development (R&D) in developing the patent or product.

Employment

New guidance on BYOD

Recent technological advances in mobile devices coupled with trends towards more remote and flexible working arrangements mean that the practice of "bring your own device" ("BYOD") has become an important feature of many modern businesses.  However, the use of personal devices in the business sphere raises some interesting legal and practical issues for organisations to consider.