Film Director meaning

In this issue: New technologies Data protection Media Advertising, marketing and sponsorship Telecommunications LexTalk®TMT: a Lexis®Nexis community Daily and weekly news alerts New and updated content Dates for your diary Trackers Useful information New technologies European Commission issues guidelines on the definition of AI systems The European Commission has released long‑anticipated, detailed guidance on the definition of artificial intelligence (AI) systems set by Regulation (EU) 2024/1689 (EU AI Act). This practical guidance is designed to help providers, deployers, importers and distributors judge whether a system qualifies as an AI system under the EU AI Act, supporting consistent application and enforcement. The definition of AI systems has applied since 2 February 2025. Dóra Petrányi, Central Eastern Europe managing director and co‑head of the Technology, Media and Communications Group, together with CMS partners Katalin Horváth and Ian Stevens, explore the central features of the definition. See News Analysis: European Commission issues guidelines on the...

Rupert Grint v HMRC [2024] UKFTT 956 (TC). In 2011, a decade after filming began on the first Harry Potter film, Clay 10 Ltd was incorporated to supply Mr Grint’s acting services. Mr Grint was the only shareholder, while his father, who was also his manager, acted as the sole director. The company received the actor’s existing and future rights, together with business information and goodwill, for consideration of £8.5m. That consideration was left outstanding on a shareholder loan account, with £4.5m treated as consideration for goodwill, records and rights. In his 2011–12 tax return, Mr Grint returned that sum as a capital gain and claimed entrepreneurs’ relief. HMRC opened an enquiry and, by closure notice, charged the £4.5m to income tax rather than capital gains tax, on the basis that the ‘sale of occupation income’ provisions in Chapter 4 of Part 13 of the Income Tax Act 2007 (ITA 2007) applied. The closure notice stated that the return had been amended ‘by treating the capital amount you obtained...

In this issue: Companies and corporation tax Employment taxes Individuals and income tax Real estate tax Taxes management and litigation Incentivised investment Energy and environment International Daily and weekly news alerts New and updated content Dates for your diary Trackers Useful information Companies and corporation tax DCMS announces Independent Film Tax Credit, with accompanying Regulations made The Department for Culture, Media and Sport (DCMS) has confirmed an uplift in tax relief for independent film productions. Under the Independent Film Tax Credit, projects with budgets up to £15m can claim a 53% relief on qualifying spend, while those costing up to £23.5m access a tapered rate. To be eligible, a production must feature a UK writer or director, or hold certification as an official UK co‑production. Principal photography must begin on or after 1 April 2024, with only expenditure incurred from that date eligible for relief. The Corporation Tax (Certification as...

Film and TV glossary A–B Film and TV glossary E–H Film and TV glossary I–L Film and TV glossary M–P Film and TV glossary R–S Film and TV glossary T–W CAP Code for non-broadcast media The UK Code of Non-broadcast Advertising and Direct & Promotional Marketing (the CAP Code) serves as the principal framework governing non-broadcast adverts, promotional sales activity and direct marketing messages. It is drafted by the Committee on Advertising Practice (CAP), a self-regulatory body whose membership comprises organisations representing advertising, sales promotion, direct marketing and media industries. The Advertising Standards Authority (ASA) polices the CAP Code and may require the withdrawal or amendment of any advertisement that contravenes these standards. Refer to Practice Note: Advertising law and regulation. Channel 4 Channel 4 operates as a ‘publisher-broadcaster’: it produces no programmes internally, commissioning content from production companies across the UK. Cinematograph film Under the Copyright Act 1956 (CA 1956), films gained protection as...

For more common film and TV terms, see: Film and TV glossary A–B, Film and TV glossary C–D, Film and TV glossary E–H, Film and TV glossary I–L, Film and TV glossary R–S, Film and TV glossary T–W. Meme An image, video, snippet of text, or similar item that satirises or amuses, typically spreading rapidly online, with users often adapting or varying it as they share it on. Mime Within copyright law, mime is treated as a form of dramatic work. Moral rights Under the Copyright, Designs and Patents Act 1988 (CDPA 1988), authors are granted personal rights (moral rights) that sit alongside, but separate from, their economic rights. Whereas copyright concerns financial interests, moral rights protect the author’s public reputation and the integrity of the work linked to them. the right to be named as author or director (the right of paternity) the right to object to derogatory treatment of a work (the right of integrity) the right...

ARCHIVED: This Practice Note is no longer current and is not being updated. It was originally prepared for LexisAdvance® Practical Guidance Hong Kong. Rights and assertion Beyond copyright, other rights may subsist in a work, including: moral rights technological measures applied to computer programmes and other copyright works publication rights rights in performances artist’s resale right To be enforceable, moral rights must be asserted. Assertion can be made generally or for specified acts, and may accompany an assignment or a licence of copyright, or be effected by a signed instrument. Section 90 of the Copyright Ordinance (Cap 528) (CO) identifies who is treated as bound by such assertion. For works of joint authorship, each contributor must assert their own right. Comparable rules apply to films. Although a film is regarded as a joint work, only the director benefits from moral rights (CO, ss 12, 89, 99, 272C and 272J). Moral rights The entitlement to be...

This Agreement is entered into on [ date ] PARTIES [ insert name ], a company incorporated in [ England and Wales ] with registration number [ insert registered number ], whose registered office is at [ insert address ] (the Company); and [ insert name ] of [ insert address ] (the Director) Each of the Company and the Director is a party, and together the Company and the Director are the parties...