This guide explains the UK's qualifying asset holding company (QAHC) regime, introduced in April 2022, which encourages investment funds to base their holding structures in the UK.

In our second policy in practice Autumn Statement 2023 podcast episode, David Gauke and Faye Jarvis discuss the pensions headlines and the implications for our clients.

The Financial Conduct Authority (FCA) has published Primary Market Bulletin 57. The Bulletin announces final updated technical notes following recent consultations...

We released a document analyzing the UK's carried interest taxation regime and comparing it internationally, in response to HM Treasury's recent call for evidence. It emphasizes the importance of retaining and attracting inpatriate private capital executives for maintaining the UK's leadership position.

The Digital Markets, Competition and Consumers Act 2024 (DMCCA) entered into force on 1 January 2025, establishing a pro-competition regime to address the conduct and market power of "Big Tech" firms.

The article by Matthew Ramsey and Amy Daubeney discusses the new duty on employers to take reasonable steps to prevent sexual harassment, the Equality and Human Rights Commission (EHRC) draft guidance on this duty, and the consequences of non-compliance for employers.

The unfair dismissal regime is undergoing significant changes from 1 January 2027, removing the compensation cap and reducing the qualifying service period from two years to six months. Employers planning dismissals or redundancies before this deadline must carefully navigate the interaction between the 1 January cutoff and statutory notice periods, which can extend an employee's effective termination date by up to 12 weeks regardless of payment in lieu arrangements.

The Supreme Court has given its ruling in the case of Vermilion Holdings Ltd v HMRC, the first case to go to the Supreme Court on the meaning of the deeming rule in the employment related securities (ERS) rules.

This year we have witnessed a significant rise in interest rates to levels not seen since 2009.

The FCA has granted temporary flexibility until April 2, 2025, for firms complying with sustainability-related naming and marketing rules, provided they submit amended disclosure applications by October 1, 2024. Firms should comply sooner, if possible.

The Chair of the FCA, Ashley Alder, gave a speech on 11 October 2023 outlining the regulator's approach to the reform of the UK's asset management regulatory regime.

Finance partners Adam Caines and Kirstie Hutchinson discuss in a Debtwired podcast the loosening of European private credit documentation, sponsor-driven term shifts, lender concerns, private equity impacts, and practical advice for navigating mid-market challenges.

The UK government plans to create a National Wealth Fund, incorporating the UK Infrastructure Bank and British Business Bank, focusing on decarbonisation investments and reforming BBB to mobilize institutional capital for low-carbon technologies.

In this episode of policy in practice, David Gauke, Christopher Charlton and Chloe Edworthy discuss the state of English law and its international standing. Together they discuss: the impact of Brexit on legal...

Recruiting and retaining talent is at the core of almost all organisations, and that usually means competing with other firms.

In this article for Tax Journal, we comment on the Government's latest announcement in relation to carried interest and the next steps.

In this article for Tax Journal, Sarah Ling and Jackelyn West comment on the "Transformation Roadmap" for the modernisation of HMRC and the UK's tax administration which was published on L-Day (21 July 2025), focusing heavily on proposed measures to close the tax gap and stamp out non-compliance.

In this article for the October edition of French estate planning journal Ingénierie Patrimoniale, Edward Reed, George Mitkov and Quentin Oyon look at recent developments in the UK.

On 10 October 2023, the European Commission announced that it had decided not to extend the Consortia Block Exemption Regulation (CBER) when it expires on 25 April 2024.

This article examines recent UK legal developments affecting estate planning and trust structures, including landmark court decisions on trust registration and HMRC challenges, expanded reporting requirements for overseas entities and trusts, and significant changes to Agricultural and Business Property Relief allowances that impact wealth preservation strategies.