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The FCA updated its Overseas Fund Regime (OFR) webpage with guidance for submitting applications and compliance expectations. The OFR gateway opens on 30 September 2024 for new funds, while Temporary Marketing Permissions Regime (TMPR) funds follow in October 2024.

In a brief interim judgment, the High Court has decided that it is appropriate for an applicant who succeeded in obtaining a freezing injunction to itself give disclosure of certain of its worldwide...

In real estate finance transactions, a borrower will usually be required to grant a charge over their bank accounts to the lender.

The British Property Federation's summit highlighted the housing supply crisis, urging the next UK government to enhance public funding, reform planning, foster public-private partnerships, avoid rent controls, and focus on affordable and later living housing.

An interesting question to consider when drafting or reviewing a limited partnership agreement (LPA) is whether taxes arising within the fund structure should be treated as expenses...

We are aware of several private equity (PE) fund managers receiving "nudge" letters from HMRC concerning VAT compliance.

The UK's ICO has issued guidance encouraging responsible data sharing among private sector companies to combat fraud, outlining compliance steps under UK GDPR and recent legislative developments.

The London Stock Exchange (LSE) has published the rules and handbook for its new Private Securities Market (PSM).

The FCA is proceeding with its proposal to publicly disclose investigations into firms, despite widespread opposition, while emphasizing ongoing engagement with stakeholders and considering feedback before finalizing decisions.

The decision, announced on 15 July 2025 in a consultation response, marks a significant shift in the UK's approach to sustainable finance, with the Government opting to focus on alternative policies to drive the green...

The EU General Court's decision in Crocs Inc v EUIPO reveals how even globally iconic product designs can be invalidated for lack of individual character, demonstrating that commercial success alone cannot protect intellectual property rights. This case highlights the critical need for product-as-brand businesses to implement staged IP strategies that evolve from design rights at launch to trade mark protection as brand recognition develops.

The Commercial Court has ruled that strict guidelines for extending time limits on arbitral award challenges also apply to late amendments of such challenges. In E v F [2026] EWHC 1493 (Comm), the court refused to allow amendments filed 162 days after an award, emphasizing that the 28-day statutory deadline under the Arbitration Act 1996 must be respected to bring finality to disputes.

The High Court has provided important guidance on when courts should restrict public access to documents filed in civil proceedings, particularly where there are parallel criminal prosecutions. In Various Claimants v Entain Plc, the court considered for the first time the circumstances in which a "filing modification order" should be made under the Access to Public Domain Documents pilot scheme, balancing the principle of open justice against the need to protect the fairness of ongoing criminal proceedings.

In a significant judgment, the Competition Appeal Tribunal refused to grant Collective Proceedings Orders (CPOs) to Professor Carolyn Roberts against six UK water companies.

The UK Government has introduced draft legislation requiring taxpayers to actively correct errors in their tax returns, fundamentally shifting responsibility from HMRC to individuals and businesses. The new framework includes a general obligation to self-correct inaccuracies and introduces Customer Correction Notices, which allow HMRC to require taxpayers to review specific positions. Failure to correct identified errors will result in them being reclassified as deliberate, triggering significantly harsher

Nearly a year ago, we wrote about the First-tier Tribunal's (FTT) decision in Osmond and ors v HMRC [2024] UKFTT 00378. Our view was that, while the recent case law concerning main...

The OECD's "Side-by-Side" deal (published 5 January 2026) grants a significant exemption from much of the Pillar Two minimum tax rules to US-headquartered multinationals.

HMRC has increasingly targeted employee share plans under disguised remuneration rules, challenging arrangements involving third-party participation even when no tax avoidance motive exists.