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The UK Government has announced a call for evidence as it seeks to review the first two years of the operation of the National Security...

Navigating tax disputes can be a complex and daunting process. This "need to know" series sheds light on the essential elements. In this note, we provide an overview of HMRC's approach to settling tax disputes...

In upholding 40 years of "received wisdom", a majority of four to one found that no limitation period applies to unfair prejudice petitions.

Nature-related litigation is gaining momentum, holding businesses accountable for biodiversity loss and environmental harm. Claims focus on due diligence, shareholder actions, and anti-money laundering, urging firms to strengthen risk management and disclosure practices for sustainability compliance and competitive advantage.

In February this year, we examined in detail the first ever substantive judgment under the UK's collective action regime, in the case of Justin Le Patourel v BT Group PLC.

In William Andrew Tinkler v Esken Limited and others [2024] EWHC 1490 (Ch), the English High Court provided a useful analysis of the law in relation to: (1) when the court will permit a party to withdraw an admission.

On 4 October 2024, the Court of Justice of the European Union (CJEU) upheld the European Commission's decision to prohibit the proposed joint venture (JV) between ThyssenKrupp and Tata Steel Europe...

On 26 November 2025, the Chancellor of the Exchequer announced several updates from an employment tax perspective in the Autumn Budget.

The August Agent Update highlights key updates for employment taxes, including PAYE Settlement Agreement deadlines for 2023/24 (due October 2024), new terminology for tax year adjustments, student loan management for employers, and updated guidance for sole traders starting businesses.

Recent developments in case law mean there has been an increased appetite to pursue public law arguments before the First-tier Tribunal (FTT), rather than by means of a traditional application for judicial review.

Navigating tax disputes can be a complex and daunting process. This "need to know" series sheds light on the essential elements. In this note, we provide an overview of what is involved in appealing HMRC decisions.

In Blumenthal v HMRC [2012] UKFTT 497, the FTT has decided that a scheme to avoid capital gains tax on the redemption of certain consideration loan notes (originally in the form of non-QCBs) by artificially devaluing them shortly before redemption and then varying them so as to make them QCBs was not effective.

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

The recent ruling in Ashley v HMRC provides detailed judicial guidance on responding to data subject access requests (known as DSARs).

There are currently 45 digital asset businesses operating in Bermuda with a license from the Bermudan Monetary Authority (the BMA).

Building on existing case law, the Court of Justice of the European Union (CJEU) recently considered the test for when a standalone anti-competitive information exchange will constitute a "by object" infringement...

On 20 November 2023, the CMA launched a consultation on several draft updates to its guidance on jurisdiction and procedure in the context of merger control investigations (the Draft Guidance).

On 9 September 2025, the UK Competition and Markets Authority (CMA) published its "Competing for Talent" guidance (the Guidance), together with some brief...