Effective investigations
The use of artificial intelligence (AI) in our personal and professional environments will undoubtedly be a leading force in shaping the...
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The Lens Archive
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Disclosure pilot scheme – a step forward for legal tech in English court proceedings
On 1 January 2019 a new disclosure pilot scheme will be rolled out in the English Business and Property Courts. The two-year pilot will...
Confounding the innovator’s dilemma
If Microsoft ends the year as the world’s most valuable company, it will be the first year it closes out in the top position since 2002....
Tax on cryptoassets
Cryptoassets (cryptocurrency tokens such as bitcoin) are now so prevalent that HMRC has set out its view of the law about how individuals...
AI and the effect on tax allocation
Discussions continue at a global level on how the international tax rules should be reformed so they work adequately for today’s business...
Why algorithms need auditing
When the Deep Thought supercomputer in The Hitchhiker’s Guide to The Galaxy revealed that the answer to life, the Universe and everything...
Has France given up on an EU digital services tax?
France seems to have given up on reaching consensus on an EU-wide digital services tax, by announcing that it will introduce its domestic...
Fairness in Taxation - Qu'est-ce que c'est?
On 9 December 2018, the French economist Thomas Piketty and others published a manifesto for a “fairer” Europe. To fund the changes...
The death of email
One of the biggest pain points for our lawyers is the vast number of emails they receive in any one day .
Many legal tech tools we see...
Taxing international brands
The UK’s proposed digital services tax is not the only new tax measure that is targeted at the modern digital economy. A second change...
Sharing the tax cake
There is public consensus that multinational businesses should pay tax on their profits. The much more difficult question is where such...
Unlocking the Potential of AI for English Law
We are really pleased to be working with the Faculty of Law at the University of Oxford as part of the project ‘Unlocking the Potential...
VAT and digital publications: time to embrace the future of reading
A new EU Directive that came into force last week allows member states to align VAT rates for electronically supplied books, newspapers,...
Transfer your learning
It's not often that you see academic papers cited in the national press, so it was great to see the Financial Times pick up on some...
2019: year of the oracle
In blockchain circles it is said that 2019 will be the year of the oracle. Oracles are real-time reliable data feeds which, by...
New geo-blocking rules: one step closer to a digital single market
This week saw the EU take one-step closer to its goal of creating a digital single market. From 3rd December new rules banning...
Where is a user located?
The proposed EU Digital Services Tax is not dead but the new proposal is significantly more limited than the original proposal, and than...
It's the end of the world as we know It
What if all it took to build a nuclear bomb were a piece of glass, a metal object and a battery? What if the discovery of nuclear fission...
Blockchain: the future of copyright?
The UK Intellectual Property Office (UKIPO) has recently launched a new initiative, in collaboration with key representatives of the UK’s...
Is Netflix avoiding UK tax?
Netflix’s UK accounts are apparently “under examination” by HMRC.
According to the Times, Netflix made $485m in worldwide pre-tax profit...
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