The article discusses EMIR 3.0's impact on credit funds, pension funds, and corporates, noting evolving rules and unclear obligations. More details are available in a broader EMIR 3.0 article.

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 European Commission published a report on the functioning of the EU securitisation regulation on 10 October 2022 (the SECR Report)...

The FIA has announced the development of a new European Agent Trustee Model (EATM) for client clearing of OTC derivative transactions.

The FCA is shifting towards an outcomes-focused supervisory approach, inviting firms to suggest simplifications or removals of complex, duplicative, or overly prescriptive rules. While aiming to reduce regulatory burdens, the FCA emphasizes that this does not mean lowering standards. Responses are due by 31 October 2024.

As of 15 January 2024, the Serious Fraud Office (SFO) can now compel individuals and companies to provide them with information before an investigation...

On 17 July 2024, the FCA published its Policy Statement on implementing the Overseas Funds Regime (OFR) (PS24/7), containing the hotly anticipated final rules and guidance for the OFR. The rules become effective...

On 26 May 2025, following a period of consultation, IOSCO published its Final Report on "Revised Recommendations for Liquidity Risk Management for Collective Investment Schemes...

The FCA proposes amendments to align its anti-greenwashing rule and UK Sustainability Disclosure Requirements (SDR), notably extending the anti-greenwashing rule to all firm communications, clarifying distributor and fund obligations, and revising sustainability disclosure timelines.

On 16 November 2023, the PRA published a consultation paper on funded reinsurance. The PRA has made several proposals to address what it perceived as "significant potential risks"...

Following a consultation over the summer of 2023 the Government has considered the responses it received to its proposals to reform transfer pricing...

The Competition Appeal Tribunal (Tribunal) has ruled that manufacturers of car passenger safety equipment accused of involvement in a cartel...

Before they tip their hard hats to the housing secretary, who last week announced plans to abolish unpopular nutrient neutrality (NN) rules, housebuilders and developers should be mindful of the growing...

Of particular interest to commercial landlords, the recent decision of the court in SBP 2 SARL v 2 Southbank Tenant Ltd [2025] EWHC 16 (Ch) illustrates the risks to a landlord of simply...

We wrote in December 2024 about the publication, in draft form, of The Register of Overseas Entities (Protection and Trusts) (Amendment) Regulations 2025 (the Regulations).

This month's HR briefing highlights include a podcast on the new duty to prevent workplace sexual harassment, and two significant upcoming Bills: the Employment Rights Bill and the Equality (Race and Disability) Bill.

The UK restricts corporate tax deductions for interest and similar financing costs through several regimes, including thin capitalisation, hybrid mismatch rules and a fixed ratio...