HMRC's March Agent Update introduces significant changes to employment tax administration, including quarterly reviews of the official rate of interest, new PAYE responsibilities for labour supply chains involving umbrella companies, and modifications to Overseas Workday Relief notifications. These updates will impact how employers manage tax compliance and reporting obligations from April 2026 onwards.

With all eyes on the Budget, many have missed that on 26 November, the UK Government published a consultation working paper on potential reform to non-compete clauses in employment contracts.

October sees the introduction of major changes to our pensions system, designed to extend coverage to millions of employees who currently have no private retirement savings.

With the Investment Association's (IA) "UK Fund Tokenisation: Blueprint for Implementation" (the Blueprint) receiving substantial engagement from the industry...

The FCA is proceeding with its proposal to publicly disclose investigations into firms, despite widespread opposition, while emphasizing ongoing engagement with stakeholders and considering feedback before finalizing decisions.

The decision, announced on 15 July 2025 in a consultation response, marks a significant shift in the UK's approach to sustainable finance, with the Government opting to focus on alternative policies to drive the green...

On 12 May 2025, the UK Government published its Immigration White Paper, setting out proposed reforms to the immigration system.

The EU General Court's decision in Crocs Inc v EUIPO reveals how even globally iconic product designs can be invalidated for lack of individual character, demonstrating that commercial success alone cannot protect intellectual property rights. This case highlights the critical need for product-as-brand businesses to implement staged IP strategies that evolve from design rights at launch to trade mark protection as brand recognition develops.

The UK Government has published the statutory instrument confirming that the Arbitration Act 2025 (the 2025 Act) will be brought into force from 1 August 2025.

The Commercial Court has ruled that strict guidelines for extending time limits on arbitral award challenges also apply to late amendments of such challenges. In E v F [2026] EWHC 1493 (Comm), the court refused to allow amendments filed 162 days after an award, emphasizing that the 28-day statutory deadline under the Arbitration Act 1996 must be respected to bring finality to disputes.

It will then apply to arbitral proceedings commenced after the date on which the 2025 Act (or the relevant provision of it) comes into force...

The High Court has provided important guidance on when courts should restrict public access to documents filed in civil proceedings, particularly where there are parallel criminal prosecutions. In Various Claimants v Entain Plc, the court considered for the first time the circumstances in which a "filing modification order" should be made under the Access to Public Domain Documents pilot scheme, balancing the principle of open justice against the need to protect the fairness of ongoing criminal proceedings.

In a significant judgment, the Competition Appeal Tribunal refused to grant Collective Proceedings Orders (CPOs) to Professor Carolyn Roberts against six UK water companies.

The UK Government has introduced draft legislation requiring taxpayers to actively correct errors in their tax returns, fundamentally shifting responsibility from HMRC to individuals and businesses. The new framework includes a general obligation to self-correct inaccuracies and introduces Customer Correction Notices, which allow HMRC to require taxpayers to review specific positions. Failure to correct identified errors will result in them being reclassified as deliberate, triggering significantly harsher

Nearly a year ago, we wrote about the First-tier Tribunal's (FTT) decision in Osmond and ors v HMRC [2024] UKFTT 00378. Our view was that, while the recent case law concerning main...

Spring is in bloom, but the usual themes of hope and renewal have appeared to be in short supply. The Spring Statement delivered gloomy news about March headwinds that were impacting the UK's growth forecast...

After all the leaks and speculation, the Autumn Budget 2025 is here, bringing with it a forecast that promises an all-time high tax take of 38% of GDP in 2030/31.

The OECD's "Side-by-Side" deal (published 5 January 2026) grants a significant exemption from much of the Pillar Two minimum tax rules to US-headquartered multinationals.

HMRC has increasingly targeted employee share plans under disguised remuneration rules, challenging arrangements involving third-party participation even when no tax avoidance motive exists.