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Carry-over Auxiliary Requests In EPO Appeals: Why Early Procedural Planning Can Protect Commercial Value
When an EPO opposition turns on a small number of claim requests, procedure can become just as important as substance. For patent proprietors, auxiliary requests are often the difference between retaining protection and losing an important asset. Yet in many cases, the lower-ranked requests that were intended as fall-back positions are never actually discussed by the Opposition Division, making them highly vulnerable in appeal proceedings.
United Kingdom IP
M
Murgitroyd
Article
How The Finance Act 2026 Could Impact Contractor Engagement Across The Life Sciences Sector
The Finance Act 2026 introduces joint and several liability rules that fundamentally change how tax compliance works in labour supply chains involving umbrella companies and personal service companies. Life sciences businesses that rely on contractors for clinical trials, research programmes, and regulatory projects face new risks that extend beyond traditional IR35 obligations, with potential liability even for small businesses previously exempt from off-payroll working requirements.
United Kingdom Tax
PS
Penningtons Manches Cooper LLP
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