1,210 results found

The European Commission has completed its first statutory review of the Foreign Subsidies Regulation, three years after the regime entered into force. While declaring the FSR "fit for purpose," the Commission acknowledges that notification procedures impose disproportionate burdens on businesses and signals targeted procedural adjustments for 2027. The review examines enforcement activity across mergers, public procurement, and ex-officio investigations, revealing compliance challenges and stakeholder conce

The judgment in Weis v Greater Manchester Combined Authority, which is only the second case brought challenging the award of a subsidy under the UK's...

The CJEU's ruling in European Commission v Intel on 24 October 2024 upheld the General Court's annulment of Intel's €1.06bn fine for loyalty rebates, stating that the Commission failed to prove the rebates' exclusionary effects. The judgment clarified that to establish an abuse of dominance, the Commission must demonstrate that conduct, such as loyalty rebates, had actual or potential anti-competitive effects on equally efficient competitors. The ruling also rejected the Commission's presumpti

On 10 December 2025, the EU General Court (the Court) ruled on Intel's latest appeal against fines imposed on it by the European Commission for abusing its dominant...

The Financial Conduct Authority has published new rules requiring UK listed companies to disclose against UK Sustainability Reporting Standards on a comply or explain basis, replacing previous TCFD requirements. The regime will apply to accounting periods beginning on or after 1 January 2027, with first reporting from 2028, though companies may begin voluntary reporting earlier.

The Government has published draft legislation designed to impose stricter requirements on charities and donors claiming charity tax reliefs, as part of its Legislation Day output on Monday 21 July 2025.

The UK Supreme Court's decision in Bilta (UK) Ltd (in liquidation) and others v Tradition Financial Services Ltd [2025] UKSC 18...

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

Treasury response to House of Lords report on the FCA's and PRA's secondary international competitiveness and growth objectives (the SICGO Report)

The much anticipated, post-Brexit overhaul of the public procurement regime in England & Wales came into force on 24 February 2025. This note summarises some of the key changes contained in the Act...

The UK Government has introduced a new earned settlement framework that fundamentally reshapes the path to permanent residence, replacing the traditional five-year route with a tiered system ranging from three to twenty years based on earnings and contribution. High earners and those on talent visas may now qualify in as little as three years, while others face extended waiting periods of up to ten years or more. The framework introduces four mandatory requirements including enhanced English proficiency, Na

To avoid revocation of a Community Trade Mark for non-use the proprietor must be able to demonstrate "genuine use" of the CTM within the last five years.

Trust practitioners may be familiar with the name Dawson-Damer from long-running litigation which examined the extent to which trustees are compelled to disclose trust documents...

The Competition Appeal Tribunal has refused to grant a Collective Proceedings Order in a major consumer claim against Atlantic salmon producers, marking the first time certification has been denied solely on cost-benefit grounds. The decision scrutinizes the economics of opt-out collective proceedings and sets new expectations for class representatives to demonstrate realistic pathways to delivering value to class members rather than primarily benefiting lawyers and funders.

The UK Government has launched a consultation on introducing a new criminal offence targeting reckless untrue statements in direct tax matters, potentially exposing taxpayers and advisers to up to two years' imprisonment. This proposed measure aims to bridge the gap between civil penalties for careless conduct and criminal sanctions for dishonest evasion, fundamentally changing how HMRC can prosecute tax compliance failures.

With a plethora of other recent transparency developments – with a focus on the UK's Register of Overseas Entities and the Trust Registration Service (TRS) – private client practitioners might...

If you realise you have made a mistake on your tax return you can amend it within 12 months of the normal filing deadline. This is 31 October for a paper return or 31 January for an online return.