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Fundamentally Generative AI involves inductive reasoning. It infers a result from massive amounts of comparative data. Whereas Cognitive AI uses deductive reasoning which deduces a conclusion from programmed logic. Rather like the difference between telling a programme to “do as I do – or have done” (Generative AI) rather than “do as I say” (Cognitive AI).

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The Changing Face of Tax Structuring for UK Property Investments

The way in which cross-border investors structured their European property investments relied, until recently, on tried and tested routes, usually using offshore holding vehicles. However, over the past few years, these traditional options have come under challenge from a combination of changes in international tax rules making them less attractive to operate, and more user-friendly domestic alternatives.

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