Watching live telly in the UK requires such a licence regardless of whether that video arrives over the internet or is broadcast. The TV tax collectors have provided a useful cut-out-and-pin-on-the-wall guide for all those pointy-haired bosses who’d prefer to avoid shelling out after the fact.
There is an exemption for battery-powered devices at work if they are owned and used by someone who holds a TV licence at their home address, so keep your laptop unplugged and you’re in the clear – legally at least, we can’t comment on how your boss will react.
More:
http://www.theregister.co.uk/2012/07/20/olympics_licence/