David SMith on Muck Rack

David SMith

  • Contributor, JD Supra
  • Partner, Manatt, Phelps & Phillips, LLP
California
As seen in: JD Supra, Law.com, Cell Press, Arizona Daily Star, Wicked Local, Law360, Mondaq, Galveston County Daily News, RTInsights, Law360 UK, Tax Journal and
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Articles

UK Autumn Budget 2025 – Employment Tax | JD Supra

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By David SMith, David Smith
| JD Supra
[co-author: Andrew Carr] The key employment tax related announcements are as follows: NICs relief in respect of pension contributions effected pursuant to salary sacrifice arrangements restricted to GBP2,000 of contributions – the National Insurance contributions (NICs) relief (in respect of employee and employer contributions) for employee pension contributions made pursuant to salary sacrifice arrangements will be limited to GBP2,000 of contributions per employee with effect from April 2029.
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Pryor Cashman Represents Acquiom Agency Services LLC In Chapter 11 Bankruptcy Cases

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By Seth Lieberman, Patrick Sibley, David SMith, David Smith, Andrew Richmond
| Mondaq
Seth H.
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The UK's First Copyright vs. AI Decision: Key Takeaways on a Win for the AI Industry

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By Clive Gringras, Elisabetta Righini, David SMith, David Smith
| Accelerating Energy: Powering Business Through the Energy Transition
The UK’s first “Copyright vs. AI” decision (Getty Images (US) Inc & ors vs. Stability AI Limited [2025] EWHC 2863 (Ch)) marks a clear win for the artificial intelligence industry. The English High Court raised the rhetorical question on the industry’s lips, “whether this judgment will, in reality, have anything to say on the balance to be struck between the two warring factions…”.
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