For example, Ohio, Texas, New York South Carolina and Washington tax computing services directly, while Utah and the City of Chicago tax the cloud only when deals involve the transfer of control or possession of software as well as computing services, according to national tax-services company WTAS. At least two states, Vermont and Idaho, have recently passed rules to explicitly exempt cloud-based services from state sales tax.

FORBES: Massachusetts Proposes Taxing Cloud Computing Services

Mr Berendt investigates the transfer to Yale University of important Ezra Pound papers, in the possession of Olga Rudge, Pound's former mistress who lived in Venice.

ECONOMIST: Venice

Evidence did not transfer from Stephen Lawrence's jacket and reach murder suspects' clothes while in police possession, the Old Bailey has heard.

BBC: Evidence from Stephen Lawrence jacket 'not transferred'