Earlier this month, the Chancellor of the High Court launched a consultation seeking views on a draft Practice Statement to replace the current Practice Statement...

In the latest episode of the policy in practice podcast, David Gauke, Malcolm Hitching, and James Popperwell discuss litigation funding in England and Wales...

On 17 January 2025, the Court of Appeal released its decision in the BlueCrest salaried member rules (SMR) case on the meaning of the significant influence condition.

Effective April 25, 2024, the planning enforcement period for operational developments and changes of use to single dwellings without permission will extend from four to ten years. Transitional arrangements apply, and concealment can still trigger enforcement. Developers and buyers should ensure compliance to avoid future disputes.

In a podcast episode, experts discuss the new Government's proposed policies for the real estate industry, focusing on development, infrastructure, planning reforms, and enhanced tenant protections. They highlight opportunities for developers and investors amidst potential legislative changes.

In their current form, agricultural property relief (APR) and business property relief (BPR) provide relief from UK inheritance tax (reducing the tax due either by 50% or 100%) in respect of eligible business or agricultural property.

In a busy day for tax reform, draft legislation has been published that removes an exception to the targeted anti-avoidance rule (TAAR) in the close company rules for arrangements made as of today.

IML provides services in connection with the provision, operation and administration of a self-invested personal pension scheme known as the IM SIPP.

A nudge letter (also known as a "one-to-many" letter) is a communication issued by HMRC to a group of taxpayers – both individuals and businesses...

The First-tier Tax Tribunal's recent decision in Shah v HMRC [2023] UKFTT 00539 (TC) provides a useful reminder of the considerations that the courts will take into account when determining...

HMRC's enforcement agenda continues to intensify with new criminal offences for reckless statements, mandatory error correction obligations, and expanded compliance burdens on taxpayers and advisers. Recent Supreme Court decisions in BlueCrest and HFFX have narrowed the ground available to taxpayers, while the Court of Appeal's pushback in M R Currell offers some relief against overreach in disguised remuneration rules.

In our recent experience, disputes over the transfer pricing of "high-value" intragroup services are increasingly becoming a key area of focus for HMRC.

Last Thursday, we published an article highlighting some recent, more unusual, money laundering schemes. We encouraged organisations to consider their anti-money laundering (AML) arrangements in light of these.

Welcome to this month's briefing for HR teams and in-house employment counsel – bringing you employment law highlights in an easy-to-read package with our monthly podcast.

A "Red Alert" has been published by a multi-agency working group including the National Economic Crime Centre, the Office of Financial Sanctions Implementation (OFSI) and the Foreign...

The UK's ICO has issued guidance encouraging responsible data sharing among private sector companies to combat fraud, outlining compliance steps under UK GDPR and recent legislative developments.

The "final text" of the amending directive (AIFMD II) on the amendment of Directive 2011/61/EU on alternative investment fund managers (AIFMD) has now been published...

From 2 August 2026, the EU AI Act introduces mandatory transparency obligations requiring anyone using AI professionally in the EU market to disclose AI-generated or manipulated audio, video, images, and certain text content. These obligations apply to both AI providers and deployers, with non-compliance potentially resulting in fines of up to €15 million or 3% of global turnover.

One silver lining of lower transaction volumes and a slower capital raising environment is the opportunity to pause for thought and consider how the shifting tectonic plates...