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.

The Financial Conduct Authority has confirmed a significant increase to the clearing threshold for commodity derivatives under UK EMIR, raising it to €6 billion from the original €3 billion level.

Today's papers contain some commentary on the negotiations (now more than four years old) between the EU and Switzerland to re-cut the arrangements governing the relationship between the EU and Switzerland, ...

This bulletin follows the release of the July Agent Update (Issue 110) and is lighter on content relevant to employment taxes and reward issues, however, there is an interesting piece on voluntary...

Today the Exchequer Secretary, David Gauke MP, has announced a consultation, entitled "Lifting the Lid on Tax Avoidance Schemes".

Under the Netherlands Future of Pensions Act, which came into force on 1 July 2023, all Dutch defined benefit pensions schemes need to be put into run-off and move to a defined contribution model by 1 January 2028.

With the FCA's consolidation review proceeding at pace, boards of regulated firms as well as buyers and sellers need to review their regulatory capital structures...

Satisfying demand for dispatchable baseload power generation is a priority for governments. Even better if delivered via low carbon solutions. Hard-to-abate industries are also focusing on how to decarbonise their processes.

We have advised on the launch of a significant number of evergreen funds in recent years, particularly in the private credit space.

Therese Chambers, FCA joint executive director, emphasized a faster, more focused enforcement approach, prioritizing high-risk conduct. She addressed industry concerns on transparency during investigations and highlighted the need for robust systems, controls, and risk management amid volatile market conditions...

In the latest episode of our Policy in practice podcast, Head of Public Policy David Gauke is joined by Financial Services Regulation Partners, Alexandra Green and Michael Sholem...

Following our part one episode on Labour's approach to financial services, Head of Public Policy David Gauke is joined once again by Financial Services Regulation Partners Alexandra Green and Michael Sholem...

In the latest episode of our policy in practice podcast, Head of Public Policy David Gauke is joined by Pensions Partner Faye Jarvis and Investment Management Partner Lora Froud...

This is the first full trial judgment in a case that has considered whether related companies can be made liable for damage that occurs overseas...

In our first episode of Hotels unpacked, a new podcast for the hotel investment market, we sit down with leading hotelier and entrepreneur, Tony Matharu, of Integrity International.

In our first episode of Hotels unpacked, a new podcast for the hotel investment market, we sit down with leading hotelier and entrepreneur, Tony Matharu, of Integrity International.

There have been major changes in the UK tax regime from 6 April 2025, and one group of individuals who are affected by these rule changes are US citizens, with the new regime presenting fresh opportunities for US individuals moving to the UK for various economic or personal reasons.

In our tax monitor, we cover all the latest tax policy developments impacting the private capital industry across a range of jurisdictions.