London

Belluzzo International Partners announces the appointment of Gary Ashford as Head of Tax, as part of the Firm’s international growth and expansion strategy centred on its London office. Gary Ashford’s appointment represents a key milestone in the Firm’s growth trajectory, further consolidating its positioning among the leading advisory practices serving private and corporate clients, with an increasingly strong focus on global capital flows and non-European markets. Having developed significant experience within leading international professional environments, Gary Ashford brings extensive expertise in cross-border taxation, international tax planning and the structuring of complex transactions, contributing to the Firm’s ability to provide integrated services and strategic solutions within an increasingly dynamic international landscape. His appointment also contributes to reinforcing the Firm’s multidisciplinary and multi-jurisdictional model, based on the integration of legal, tax and wealth planning expertise, with the objective of delivering tailor-made assistance to international clients, multinational groups, institutional investors and entrepreneurial families. “In this period of significant change for London,” comments Alessandro Belluzzo, Founding Global Partner, “we are witnessing a clear shift in our client base: a growing number of clients from the United States and Asia, alongside a reduction in European clients. At the same time, we are seeing an increase in domestic investments and large-scale transactions. In this context, Gary Ashford’s expertise as our Head of Tax is both highly relevant and strategically aligned with the Firm’s current and future needs.” “I am delighted to join Belluzzo International Partners,” says Gary Ashford. “I am truly excited about the opportunity to build something special together, further strengthening the Firm’s international presence and delivering value to our clients in a rapidly evolving and competitive market.” “With Gary, we continue to strengthen our international tax offering, which is becoming increasingly central to our clients’ growth and internationalisation strategies,” adds Luigi Belluzzo, Founding Global Partner. “His expertise and international approach represent a significant added value in supporting corporate clients and entrepreneurial families in addressing the challenges arising from globalisation, capital mobility and the ongoing evolution of tax systems.” With this appointment, Belluzzo International Partners reaffirms its commitment to continuing to invest in top-tier talent and to strengthening its presence across key international hubs, with London continuing to play a pivotal role in the development of new global opportunities. _______________________________ Belluzzo International Partners is a professional firm providing advisory services through its Wealth, Law, Tax, and Finance practices to businesses, entrepreneurial families, institutions, and corporate clients. International, independent, and multidisciplinary, with qualified professionals across multiple jurisdictions and offices in Milan, Verona, London, Singapore, Lugano, Rome, and Abu Dhabi, the firm operates under a “one-firm” model. With over 100 in-house qualified professionals and international correspondents in major financial and commercial centers worldwide, the firm is particularly active in Wealth Planning & Governance, Extraordinary Transactions & M&A, Legal Advisory, Tax Advisory & Litigation, Internationalization, and also delivers professional services in Business & Compliance, Accounting, and Assurance. Contacts: Belluzzo International Partners Eleonora Asnicar– Marketing – [email protected] Milan – Via Andegari 4 – Tel. +39 02 365 69657 www.belluzzo.net

This year Walkers is celebrating 25 years of Walkers operating in Europe – a milestone the firm is proud to mark, reflecting its commitment to the European market and to its ever-expanding European client base. The firm's European story began with the opening of its London office in March 2001, as Walkers’ first international office, establishing a presence in one of the world’s most important financial centres. This laid the foundations for the integrated European platform the firm has today, advising on the laws of the Cayman Islands, British Virgin Islands, Bermuda, Jersey, Guernsey and Ireland. Since 2001, and in particular during the past ten years, the firm has invested significantly into its London, Ireland, Jersey and Guernsey businesses. This investment has been combined with a consistent focus on bringing together market leading lawyers and professionals across all of its disciplines who believe in providing clients with top tier service in a responsive, coordinated and jurisdictionally agnostic manner. The growth in scale of the firm's European business has been phenomenal. The firm's four European offices are now home to over 600 legal and professional services personnel, delivering specialist, integrated advice relating to all aspects of asset management & investment funds, private capital & trusts, banking & finance, corporate, dispute resolution, insolvency & restructuring, employment and regulatory matters, across its six laws, as well as specialist Irish tax advice. The firm is delighted to see that the market leading strength of its European offering, and the coordinated approach it takes to client service, are consistently recognised by its clients as well as the legal directories. In addition to marking 25 years in Europe, this year also sees key milestones across each of the firm's European businesses, including 20 years in Jersey, 10 years in Guernsey and 10 years of Walkers Professional Services in Ireland. Together, these reflect the depth of the firm's long-term investment in Europe and the strength of its integrated offering. Commenting on the milestones, Hughie Wong, managing partner of Walkers' London office, said: 'Celebrating 25 years in Europe is a proud moment for all of us. London was our first step outside the Caribbean and it set the tone for how we operate internationally: operating in the same time zone as our clients, collaborating across offices and focusing on delivering consistently strong outcomes.' 'As we look ahead, we will continue to invest in our people and our platform so we can support clients at the most complex end of the market.' Fraser Hern, head of Walkers' Channel Islands business, added: ‘This year is particularly meaningful for our Channel Islands practice as we mark 20 years in Jersey and 10 years in Guernsey. Our Channel Islands offices form a crucial part of our European platform, supporting clients on complex multi-jurisdictional matters while remaining closely connected to the wider Walkers network. These milestones reflect not only the strength of our local teams, but the benefits of operating as part of an integrated European business.’ Jonathan Sheehan, managing partner of Walkers' Ireland office, said: ‘As we celebrate the milestone anniversaries across our European business, it is a timely opportunity to reflect on the depth of the commitment of our Ireland office to the region. Ireland has become a vital hub within our European offering, and our continued growth here is closely linked to the strength of the platform we have built across the region.’ The firm will recognise these milestones throughout the year, including hosting a client event to celebrate the relationships that have shaped its European journey and continue to drive its success. As the firm moves into the next chapter, it remains focused on strengthening its European offering and continuing to play a leading role in supporting clients with sophisticated, multi-jurisdictional advice.

The UK Global Talent Route is considered the best immigration route for top-tier professionals in academia, research, arts, and digital technology. In 2026, the United Kingdom continues to prioritise attracting world-class talent, offering a visa category distinct from the Skilled Worker route. Notably, this pathway affords successful applicants significant professional autonomy, including exemption from sponsorship requirements and salary thresholds, as well as the liberty to pursue self-employment or business ventures. It is also popular among those who are already in the country and want to switch from a Skilled Worker visa to a Global Talent visa to gain more professional independence. Strategic Benefits of the Route Obtaining a GT visa provides a level of professional autonomy that is simply unattainable for other categories of immigrants. It is considered one of the most flexible visa categories in the UK for the following reasons: No requirement for employer sponsorship. Freedom to change jobs or work as a consultant or freelancer. Ability to establish a business. Fast-track settlement options (as little as 3 years for Exceptional Talent). Ability to bring dependants. No cap on numbers. Нow the Application Works? The application is split into two clear stages. You must pass the first before you can move to the second. Endorsement. You apply to a specific UK body to prove you are a leader (Exceptional Talent) or a rising star (Exceptional Promise) in your field. The visa. Once you have your endorsement, you apply to the Home Office for the actual visa. To simplify the process, you can use specialised tools such as talentvisa.uk to assess your chances. Choosing Your Route Endorsement is available across several disciplines. Each has specific evidence requirements. Global Talent Visa (Tech Nation). This is for experts in fields such as AI, software engineering, and cybersecurity who have helped develop innovative tech products. Global Talent Visa: Science, Medicine, Engineering, Humanities. Managed by the Royal Society, British Academy, Royal Academy of Engineering, or UKRI. Fast-track options are available for those with eligible fellowships or senior academic appointments. Global Talent Visa: Film & Television. Processed via PACT. This route requires specific proof of nominations or awards for every production you have contributed to. Other arts sub-routes (Architecture, Fashion, Fine Art) are handled by Arts Council England (ACE). Talent vs. Promise: Which One Fits? You must choose the correct level of seniority when you apply: Exceptional Talent. For people who are already well-established leaders with a proven track record over several years. Exceptional Promise. For those at an earlier stage of their career who can show they have the potential to become a leader. Note: If you are unsure, "Promise" is often a safer choice. Both categories give you the same working rights, though "Talent" allows you to apply for permanent residency (ILR) after three years instead of five. Preparing Your Evidence In 2026, the people reviewing your application want to see quality over quantity. Letters of support. You will need three letters from senior people in your field. They must explain exactly why they believe you are a leader; standard, "copy-paste" letters are usually rejected. Personal statement. This is your chance to explain your plans for the UK and how you will contribute to the UK’s economy or culture. Evidence of recognition. This includes articles in major newspapers, international prizes, or invitations to speak at important industry events. Practical Steps and Costs Endorsement usually takes between 4 and 8 weeks. After that, you have 3 months to apply for the visa itself. You will need to pay the endorsement fee, the visa application fee, and the Immigration Health Surcharge (IHS) for each year of the visa. Digital status. Most visas are now fully digital. You will likely receive an eVisa rather than a physical card. Summary The UK Global Talent Route is an excellent choice for anyone at the top of their game. It is not an easy visa to get, but it is one of the most rewarding. By focusing on clear, strong evidence and choosing the right category, you can secure your future in the UK.

Two years ago, I attended an application to set aside possession in which a Litigant in Person argued that a section 21 notice was defective unless all historic tenancy documentation relied upon was served alongside it. They cited Brown v Sunley Homes Ltd [2017] in support of this position. The proposition was untrue, and the case relied upon in support was a ‘hallucination’ of Google Bard.     I was reminded of this as the Court of Appeal handed down the joined decisions in the “Ayinde” and “Al-Haroun” cases[1]. These were two cases placed before the Court of Appeal not for any substantive cause, but because in both cases it appeared lawyers had used AI and similarly produced fake citations in support of their cases. These cases at first blush appear to be a cautionary tale about the dangers of using AI and judging by the excoriating tone of the bench they very much are. However, the judgment also looks to grapple with two fundamental realities of the changing legal landscape. AI use is increasing exponentially, and the difference is becoming harder to spot. AI is increasingly everywhere and you are now inevitably using it in your everyday life and practice even if you don’t realise it. In Ayinde the barrister, while denying having proactively used AI, admitted it was possible that she had relied on the google summary that now appears at the top of search results which is generated by AI. We are probably all in the same boat as an absence of clear labelling of generated content and it’s increasingly imbedded nature make it more difficult to pick it out. The Court focused on the most dramatic form of AI error, “hallucination”, where an AI model being asked to undertake research, which large language models are not designed for, makes up evidence in support of its generated prose. These problems are likely teething issues of AI, as models get better and more advanced logic style models replace generative designs, the reality is these “hallucinatory” errors will likely fade. However, what is a far more pressing concern is as AI can generate accurate and compelling content, there is an opportunity for misinformation that the Court will find harder to spot. In Ayinde the Court, in support of its conclusion that the citations were fake, set out how it investigated the cases online and discovered no trace of them. However, what if there had been some trace, a blog or article referencing the same case. What if when the query was first raised a case, generated by the same technology, had been produced to support the proposition. We like to think someone would surely have spotted it, but can we be so sure. It is trivially easy to ask an AI language model to write a fictious piece of case law for you. As an experiment I asked one to produce Brown v Sunley Homes to see if my Litigant could, had he instead had a malicious motivation, gone further. The model dutifully produced a document, and with a few further prompts the document morphed into something quite convincing. There were some superficial errors. There was no Arnold LJ on the Court of Appeal in 2017, and the Law Report it was allegedly from did not exist. However, it was remarkably convincing in other aspects, and I must admit I found myself wondering if I would have been fooled had it simply been thrust into my hands by an opponent during a quick hearing with little time to consider. We all like to think that we could spot a fake and that we wouldn’t end up in the position of the unfortunate professionals in Ayinde and Al-Haroun. Of course, you can protect against errors using AI, and the Court was clear that the offending lawyers in these cases had made clear errors of judgment in the way they used AI. The reality though is that simply ignoring AI or thinking that not using it will keep you safe from these issues is equally problematic. Whether it is an opponent taking advantage of the same technology, a malicious actor seeking to dupe the Court or simply a google search with improperly labelled material, any lawyer today needs to be plainly aware of AI and the realities of it. That’s before discussing the obvious commercial benefits, after all could you compete with a firm charging half your fees because they can draft twice as quickly thanks to AI supplementation. The Court of Appeal’s decision is in many ways already out of date. AI use is already prolific and even were some sort of action taken to curtail or ban its use it seems very difficult to see how this could be practically enforced. A working group set up this week to consider how to tackle AI in law has a difficult job ahead of it. However, it is very unlikely that its use will be outright banned, and even if some attempt were made it would be simply unenforceable. Any lawyer practicing today who doesn’t get a grip on the reality of AI risks being left behind, or worse sharing the fate of those in Ayinde and Al-Haroun. [1] R (on the application of Frederick Ayinde v The London Borough of Haringey and between Hamad Al-Haroun v Qatar National Bank QPSC and QNB Capital LLC [2025] EWHC 1383 (Admin)   Author: Sam White, Barrister