Month: March 2004

High Court dismisses format rights claim: Miles v ITV Network

The case law on formats and television programmes still only amounts to a handful of decisions (see our Format Rights early warning of January 2004).  The recently reported case of Miles v ITV Network Limited gives a further indication as to how such issues will be dealt with.  It concerned a dispute over the rights to an …   Read more

“Son of Section 48”: A bright new future for British films?

In the wake of “Black Tuesday” (10 February 2004), when the UK Treasury effectively closed down a number of film production funds utilising “Generally Accepted Accounting Principles”, there was good news in the recent Budget about the proposed replacement for Section 48 (sale and leaseback) tax relief. The Government has published an initial outline of …   Read more