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Tax Training – 04/04/2025 – Adrian Cartland: Plato’s Euthyphro and Bullying in Law Part 2

Last week we established the arguments made in Euthyphro, where Plato presents Socrates as a relentless questioner, refusing to accept vague, circular, or authority-based answers to moral questions. His discussion of piety becomes a model for how we might approach...

Tax Training – 28/03/2025 – Adrian Cartland: Plato’s Euthyphro and Bullying in Law

What makes an action right or wrong? Is professional conduct ethical simply because it complies with legal standards and firm policies, or should we critically examine the principles behind our decisions? These are the same questions explored in Euthyphro, where...

Tax Training – 14/03/2025 – Adrian Cartland: Blockchain Tech and Property

It appears that there is property all around cryptocurrencies, just not in the places decided in Blockchain Tech. There is property that is copyright in the software Bitcoin Core, which is owned by the developers. There is copyright in the ledger entries, which is...

Tax Training – 28/02/2025 – Adrian Cartland: Blockchain Tech; Is crypto property

This week we considered various tests for property and examined when software is property. Software is a form of property as copyright and data entries in software might themselves be copyright but the question is who is the owner: the user who makes entries or the...

Tax Training – 21/02/2025 – Adrian Cartland: Blockchain Tech; Is crypto copyright property

After considering in software in the AutoCAD case we will turn back to considering a copyright in cryptocurrency and whether there is a potential to eke out a form of property based on copyright law.   Please see below link to case materials which is assumed...

Tax Training – 24/01/2025 – Adrian Cartland: Autodesk Inc v Dyason (“AutoCAD case”)

We will continue our consideration of whether Bitcoin and crypto is property by examining the nature of copyright in software. The private key, generated by BitcoinCore software at the behest of the user, appears to be a literary work created by the user. The software...
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