ArticleThe Autumn Budget 2025: Measures To Close The Tax GapAfter all the leaks and speculation, the Autumn Budget 2025 is here, bringing with it a forecast that promises an all-time high tax take of 38% of GDP in 2030/31.United KingdomTaxMacfarlanes LLP
ArticleTrump 2.0: An International Tax PerspectiveFollowing his victory in the US presidential election, Donald Trump is preparing for his second term in the White House. In this post we consider how "Trump 2.0" might influence the shape of international.United StatesTaxMacfarlanes LLP
ArticleConsumers Cry Their Heart Out: CMA Investigates Ticketmaster's "Dynamic Pricing" Of Oasis TicketThe UK's Competition and Markets Authority is investigating Ticketmaster for potential consumer law breaches, focusing on its "dynamic pricing" practices for Oasis tour tickets. The CMA is reviewing transparency, fair practices, and compliance.United KingdomConsumer ProtectionMacfarlanes LLP
ArticleBoohoo Investors Seek Damages Following Share Price Decline Over ESG Disclosures Relating To Factory WorkersInstitutional investors are suing Boohoo Group plc for breaching the Financial Services and Markets Act 2000 by failing to disclose low wages at supplier factories, leading to significant share price declines and investor losses.United KingdomCorporate/Commercial LawMacfarlanes LLP
ArticleCorporate Law Update 9 - 15 December 2023The Financial Reporting Council (FRC) has published a short review of structured financial reporting by companies admitted to regulated markets in the UK...United KingdomCorporate/Commercial LawMacfarlanes LLP
ArticleReforming Stamp Taxes On Shares Moves ForwardThe UK has taken another step forward with its plans to modernise stamp taxes on shares (effectively replacing Stamp Duty and Stamp Duty Reserve Tax (SDRT) with a new tax).United KingdomCorporate/Commercial LawMacfarlanes LLP
ArticleWhose Instructions? The Use Of Quincecare And Derivative Action To Recover Losses From FraudIn the recent decision in Hamblin v Moorwand [2025] EWHC 817 (Ch), the High Court allowed the victims of an authorised push payment (APP) fraud to assert a derivative...United KingdomCriminal LawMacfarlanes LLP
ArticleMoney Mules, Dirty Cash, And Crypto: The FCA And NCA's 2025 Economic Crime Hit ListThe Financial Conduct Authority (FCA) and National Crime Agency (NCA) have jointly published a set of "System Priorities" for the UK's response to economic crime in 2025.United KingdomGovernment, Public SectorMacfarlanes LLP
ArticleAt What Price? High Court Refuses To Dismiss Investor S90A FSMA Claims Based On Price/Market RelianceIn a judgment handed down this week in Persons Identified in Schedule 1 v Standard Chartered PLC [2025] EWHC 698 (Ch)...United KingdomLitigation, Mediation & ArbitrationMacfarlanes LLP
ArticleIs a landlord’s right to forfeit a lease a security?United KingdomLitigation, Mediation & ArbitrationMacfarlanes LLP
ArticleEmployment Tax Update - November 2023This bulletin follows the release of the October Agent Update (Issue 113). This month the content most relevant to employment taxes and reward activities includes...United KingdomTaxMacfarlanes LLP
ArticleHMRC To Increase The Official Rate Of Interest From 6 April 2025This follows announcements made at the UK's Autumn Budget on 30 October 2024 (which were perhaps somewhat overshadowed by the headline grabbing reforms to the UK's "non-dom regime"...United KingdomTaxMacfarlanes LLP
ArticleValidity Of Charges Registered Against The Wrong CompanyUnited KingdomAntitrust/Competition LawMacfarlanes LLP
ArticleAsset-backed Finance: A Market View Ahead Of Global ABS 2026The asset-backed finance market stands at a critical juncture as private credit funds increasingly eye opportunities in this $6.1 trillion space. Recent high-profile insolvencies have sparked market recalibration, creating funding gaps while simultaneously driving enhanced scrutiny of collateral management and reporting processes.United KingdomFinance and BankingMacfarlanes LLP
ArticleReceiver sale voidable without shareholder approvalUnited KingdomInsolvency/Bankruptcy/Re-StructuringMacfarlanes LLP
Article21 November 2023 The Beginning Of The End For The Residential Long Lease?In January 2023 Michael Gove indicated that the Government had plans to abolish the "feudal" leasehold system. This has been on the Government's agenda for a while...United KingdomReal Estate and ConstructionMacfarlanes LLP
ArticleThe Law encourages settlements – most of the timeUnited KingdomReal Estate and ConstructionMacfarlanes LLP
ArticleThe New EU FDI Screening Regulation: (Un)welcome Changes For DealmakersThe European Union's new foreign direct investment screening regulation introduces significant procedural improvements and standardised risk assessment criteria, while simultaneously expanding the scope of mandatory filings and eliminating preferential treatment for allied investors. Understanding how these changes will affect cross-border transactions and what steps dealmakers should take during the 18-month transition period is crucial for navigating the reformed regulatory landscape. GlobalInternational LawMacfarlanes LLP