The qualifying conditions for Business Asset Disposal Relief are well-known, yet in three recent cases the taxpayer failed to meet the conditions and relief was denied.

This article is important to all contracting authorities whose procurement activity is regulated by the public procurement rules.

The next date in the staggered application timetable of the EU AI Act is coming up at the beginning of August but will it be delayed?

The EU AI Act - the world's first comprehensive law on artificial intelligence - is already in effect across the EU, with its provisions being implemented in phases.

In the excitement of last week's EU Referendum, you may have missed the Competition and Markets Authority's final report on its two-year investigation into the energy market.

Last month was significant for developments in consumer credit regulation. The two pivotal publications from HM Treasury (HMT) that we had been waiting for with bated breath were finally published on 19 May 2025.

The Pensions Ombudsman has dismissed a complaint by a member regarding the time taken to effect GMP equalisation. However, the Ombudsman awarded the member £500 for distress and inconvenience...

The Government has been looking at cutting red tape and burdensome regulations to kick start economic growth. The financial services sector plays a key role in advancing the Government's growth agenda.

Our latest Consumer Finance regulation update highlights key developments in motor finance and retail insurance. The FCA, following the Supreme Court's Hopcraft and Johnson decision, is progressing with an industry-wide...

Artificial Intelligence (AI) is rapidly changing the way people work across the life sciences and healthcare sector.

On 22 July 2025, the UK Government announced reforms to the UK's investment scrutiny regime under the National Security and Investment Act 2021.

The Government has made a series of immigration law announcements this autumn. While certain changes have already come into force these latest announcements indicate...

The UK government has announced some change to aggregates levy to support its devolution to Scotland from April 2026. These changes address the risk of double taxation for businesses moving aggregate across the Scottish...

With 2025 truly underway, and with the global tech world continuing to rapidly evolve, from Deepseek challenging OpenAI for the LLM throne, to the worlds governments considering how to encourage adoption of EVs at Davos, here's our top five topics to keep an eye on as we go through the year!

The Department of Enterprise Tourism & Employment are currently considering proposed changes to the Companies Act 2014 which if implemented would protect a Director's...

This text outlines the financing structures for capital call facilities in private equity funds in Spain. It is primarily relevant for fund managers, investors, and legal advisors involved in private equity.

The Pensions Ombudsman has awarded a scheme member £1000 for distress and inconvenience relating to the scheme administrator's failings relating to provision of pensions saving statements...

For only the second time in its history, the Pensions Regulator has exercised its power to authorise trustees of a pension scheme in wind-up to modify the scheme...

Last month was significant for developments in financial services with the announcement of the Leeds Reforms and the Chancellor's Mansion House speech.

Notifications on the rise: with 90 notifications lodged in 2025 this represented an increase of 9.76% on 2024 figures (82 notifications), this represented a 32% increase from 2023 (68 notifications).