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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on employers to take reasonable steps to prevent sexual harassment, the Equality and Human Rights Commission (EHRC) draft guidance on this duty, and the consequences of non-compliance for employers.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...

R3 recently announced their analysis of the impact of insolvencies in the retail sector since 2011 on jobs.

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.

The Court of Appeal in its recent judgement in the Schofield case has dealt another blow the tax avoidance industry.

Macfarlanes has responded to the Government consultation to reform transfer pricing, permanent establishments and the Diverted Profits Tax.