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In Watford Control Instruments v Colin Brown [2024] EWHC 1125 (Ch), the English High Court made clear that, once a claimant has unjustifiably delayed progressing its claim for an extended period, it is very difficult for the claimant to avoid its claim being struck out altogether.

The Renters' Rights Act 2025 (the Act) received Royal Assent on 27 October 2025 and will materially reshape the private rented sector.

This bulletin follows the release of the September Agent Update (Issue 135). In this issue we cover the content most relevant to employment taxes and reward activities.

In Haworth v HMRC [2025] EWCA Civ 822, the Court of Appeal (the Court) has delivered its decision in a tax dispute that began over two decades ago, involving a widely marketed tax scheme at the time...

Navigating tax disputes with HMRC can be a complex and daunting process. This "need to know" series sheds light on the essential elements.

The UK Government has published draft legislation for a new Securities Transfer Tax (STT) regime, set to replace stamp duty and stamp duty reserve tax in 2027. This comprehensive reform aims to modernise and simplify the taxation framework for share transfers through a single, self-assessed digital tax system while retaining key reliefs and exemptions relied upon in practice.

While AI has been dominating headlines, another emerging technology has been on an upwards trend: quantum computing.

The US Treasury repo market faces a fundamental transformation as SEC rules mandate central clearing for most Treasury repurchase transactions by June 2027. This regulatory shift is accelerating buy-side adoption of "sponsored repo" arrangements, requiring firms to navigate new operational frameworks, documentation requirements, and clearing relationships. Understanding the mechanics of sponsored membership and preparing for compliance will be critical for buy-side participants seeking to maintain efficient

Welcome to the latest edition of our investment management update. This publication has been tailored to highlight topical news, cases and changes...

Private credit providers taking control of distressed borrowers face unique challenges in designing effective management incentive plans. Unlike traditional private equity structures, post-restructuring scenarios require innovative combinations of equity and cash-based incentives to align management interests with lender objectives while navigating significant debt obligations and steep return hurdles.

The EU Court of Justice has ruled on the extent to which competition authorities can seize business emails during dawn raids without prior court approval, establishing new boundaries for digital evidence gathering while introducing important distinctions for personal versus company devices. This landmark judgment clarifies the balance between fundamental rights protection and competition enforcement powers across EU Member States.

On 12 October 2023, the notification obligations under the Foreign Subsidies Regulation (FSR) come into force. Businesses will now have to notify qualifying transactions and public procurement...

Following a long investigation by the Competition and Markets Authority (CMA), on 21 February 2025 four major banks agreed to pay fines in relation to instances...

The Competition Appeal Tribunal overturned the CMA's decision on prochlorperazine, finding material errors in evidence assessment. The Tribunal ruled no market exclusion agreement existed, invalidating the CMA's £35m fines and related director disqualifications.

The Competition Appeal Tribunal has handed down its judgment in three parallel opt-out collective proceedings concerning rail Boundary Fares...

On 5 September 2025 the European Commission made headlines around the world by announcing the imposition of a €2.95bn fine against Google for abusing its dominance in the advertising technology (AdTech) sector.

The CMA has finalised its guidance on its new consumer protection enforcement powers under the Digital Markets, Competition and Consumers Act 2024 (DMCCA)...

The Financial Conduct Authority (FCA) is consulting on new rules under the Public Offers and Admissions to Trading Regulations 2024 (POATR). These rules will streamline the issuance of securities, introduce public offer platforms (POPs), and enhance disclosure and consumer protection, fostering a more flexible trading environment.