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Making Tax Digital for sole traders and landlords
Read more: Making Tax Digital for sole traders and landlordsWill it deliver compliance, or will It spark more creative evasion schemes? The phased introduction of Making Tax Digital (MTD) for Income Tax follows the successful implementation of MTD for Value Added Tax (VAT), which now helps more than two million businesses reduce errors and save time on their tax affairs. Although the success of MTD for Value Added Tax (VAT) remains debatable, as the VAT tax gap rose from 5.9 per cent of…
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‘Cheating’ is not necessarily copyright infringement
Read more: ‘Cheating’ is not necessarily copyright infringementSoftware that facilitates employing unfair practices to secure an illegitimate victory in a video game, once again, made its way to the courts. On 31 July 2025, in a recent judgment (Case no. I ZR 157/21), the German Federal Court of Justice (‘BGH’) had to primarily determine whether cheat software that modifies the original execution of video game software, which is controlled by the underlying computer program, constituted copyright infringement.…