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The UK Supreme Court has confirmed the scope of s.423 Insolvency Act 1986 (the Act) - it can apply to transactions where a debtor procures the transfer of an asset they do not personally own.

Trustees live in the knowledge that they will be held to account for breaches of trust, unless (possibly) such breaches qualify as "judicious" breaches of trust.

In Nasir (Appellant) v Zavarco plc (Respondent) [2025] UKSC 5, the Supreme Court clarified that the doctrine of merger does not extend to declaratory judgments.

The Supreme Court, in Philips v Mulcaire [2012] UKSC 28, rules on the scope of privilege against self-incrimination.

As the construction industry heads off on summer holiday, the Government has issued its long-awaited response to the consultation on the new building control regime for higher-risk buildings...

It has been reported by The FT that the Labour Party has no plans to change Business Property Relief (BPR) if it wins the next general election.

Amongst the Autumn Budget's headline-grabbing increases to employer NICs and CGT (designed to contribute to an additional £40bn of tax revenue), Labour has unveiled further details on their...

The Supreme Court ruled that Centrica Overseas Holdings Ltd cannot deduct sell-side deal fees as capital expenses, clarifying the principles of deductibility for M&A deal fees under UK corporation tax law.

This bulletin follows the release of the December Agent Update (Issue 115). This month the content most relevant to employment taxes and reward activities...

This month the content most relevant to employment taxes and reward activities includes: Employment related securities (ERS) – end of year return deadline...

The European Commission has adopted a tax simplification package that abolishes withholding taxes on cross-border payments and modernises key direct tax directives. For private capital managers, the most significant development may be the formal withdrawal of the controversial Unshell Directive, though substance requirements remain on the regulatory agenda in a different form.

The Supreme Court has recently ruled that a claim brought by the Danish Customs and Tax Administration, Skatteforvaltningen (SKAT), is admissible in England...

HMRC's compliance toolkit continues to expand, with proposals to widen the uncertain tax treatment notification regime which would draw significantly more taxpayers into scope.

The most significant tax raising measure in the Budget was the increase to the rate of employer National Insurance Contributions (NICs) from 13.8% to 15% from April 2025.

AI agents are computer programs that can take actions on their own, to perform complicated tasks with minimal human oversight. They use large language models (LLMs) to make decisions...