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On 4 December 2023, the FCA published its consultation (CP23/26) on operationalising the Overseas Funds Regime ("OFR").

Earlier this month, the Chancellor of the High Court launched a consultation seeking views on a draft Practice Statement to replace the current Practice Statement...

Effective April 25, 2024, the planning enforcement period for operational developments and changes of use to single dwellings without permission will extend from four to ten years. Transitional arrangements apply, and concealment can still trigger enforcement. Developers and buyers should ensure compliance to avoid future disputes.

In a busy day for tax reform, draft legislation has been published that removes an exception to the targeted anti-avoidance rule (TAAR) in the close company rules for arrangements made as of today.

IML provides services in connection with the provision, operation and administration of a self-invested personal pension scheme known as the IM SIPP.

The First-tier Tax Tribunal's recent decision in Shah v HMRC [2023] UKFTT 00539 (TC) provides a useful reminder of the considerations that the courts will take into account when determining...

In our recent experience, disputes over the transfer pricing of "high-value" intragroup services are increasingly becoming a key area of focus for HMRC.

The Parker Review Committee has published its latest update report on progress towards improving ethnic diversity among the senior management of UK companies.

Supreme Court upholds Court of Appeal decision that structured LLP profit-sharing arrangements are subject to miscellaneous income tax charge, providing guidance on section 850 ITTOIA and section 687 ITTOIA with wider implications for partnership taxation.

Regulations have been made to extend the new identity verification (IDV) regime under the Economic Crime and Corporate Transparency Act 2023 to limited liability partnerships (LLPs).

The judgment provides definitive findings on authenticity, duties to creditors in financially distressed situations, and the limits of post hoc ratification by shareholders.

Welcome to this month's briefing for HR teams and in-house employment counsel – bringing you this month's employment law highlights in an easy-to-read package.

The FCA has published the first edition of its new ‘Enforcement Watch' publication (EW1), a newsletter covering insights and themes from its recent enforcement work.

Institutional Shareholder Services (ISS) has updated its proxy voting guidelines for the UK and Ireland for the 2025 AGM season. The guidelines set out how the proxy advisor will recommend that institutional.

On 12 May 2025, the UK Government published its Immigration White Paper, setting out proposed reforms to the immigration system.

A "Red Alert" has been published by a multi-agency working group including the National Economic Crime Centre, the Office of Financial Sanctions Implementation (OFSI) and the Foreign...

The Department for Business and Trade (DBT) has published its second progress report on the implementation of aspects of the Economic Crime and Corporate Transparency Act 2023 (the ECCTA).