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For other frequently used film and TV expressions, consult: 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 M–P, Film and TV glossary T–W. RadioPro Ltd RadioPro Ltd takes submissions from independent musicians via RadioPro.eu. Anyone performing music in a public venue may require a licence. Artists can upload tracks to RadioPro.eu and the platform will, on their behalf, present them directly to commercial and creative clients—TV programmes and series, films, adverts and documentaries—for a fee set by the artist. See Practice Note: Collecting societies. Recapture or turnaround provision ‘Recapture’ states that a licence will lapse and all rights will automatically return to the author/owner after a defined period if, by its end, the producer has not carried out specified actions. ‘Turnaround’ grants the author/owner, within a set timeframe, the ability to notify the producer requiring reassignment of certain project rights in exchange for payment of particular sums. See: Recapture and...
What reliefs and exemptions are available? The core charge to the annual tax on enveloped dwellings (ATED) is set out in Practice Note: ATED—the basics. A selection of ATED reliefs and exemptions is available; these are highlighted below and explored in greater detail in this Practice Note. The reliefs most frequently encountered in practice cover: property rental businesses property developers property traders financial institutions acquiring dwellings in the course of lending Additional ATED reliefs arise in defined situations and are likewise summarised below. There is also an interim relief intended to ease taxpayers’ cash flow. Interim relief operates as a process for claiming ATED reliefs, rather than constituting a relief from ATED in its own right...
Copyright describes a bundle of rights granted to makers of creative output, covering: literary, dramatic, artistic and musical works broadcasts and databases sound recordings typographical arrangements Alongside the economic rights initially vested in the creator or author, the term can also encompass extra, personal entitlements for authors and performers—often called moral rights or neighbouring rights. Moral rights are not generally harmonised at EU level and alleged infringements of them are not specifically considered in this Practice Note. For guidance on the subsistence of copyright within the EU, see Practice Note: EU—Copyright subsistence. EU copyright legislation Copyright is not yet comprehensively harmonised across the EU. Nevertheless, over the past three decades a framework of directives and regulations on copyright and neighbouring rights has developed, supplemented by a substantial body of case law interpreting that legislation. The outcome is a high—though not absolute—degree of harmonisation that has grown over time. Copyright remains a national intellectual property right, to be enforced before...