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From 1 October 2026, UK right to work obligations will extend far beyond traditional employment relationships to include worker contracts, subcontracting chains, online matching services, and substitution arrangements. With civil penalties reaching £60,000 per illegal worker, organisations across all sectors must now review their contractual supply chains and implement comprehensive compliance frameworks to avoid extended liability for illegal working.

As trailed in the recent King's Speech, the Arbitration Bill was introduced to Parliament on 21 November 2023.

With escalating power demands from AI, data centres and high demand technologies, along with challenges surrounding electrification of energy networks, grid resilience and the emerging prevalence of renewable (but intermittent) supplies, ...

Microsoft's acquisition of Activision was one of the focal points of global competition law during 2023. The varying views and approaches of the CMA...

Welcome to the latest edition of our investment management update. This publication has been tailored to highlight topical news, cases and changes in the law impacting the investment management sector.

This is the first article in our two-part series examining private equity (PE) investment opportunities in the education sector. In part one, we explore the market landscape, insights across key verticals, and investment...

Investors claiming for losses arising from misleading statements and dishonest omissions in information published by companies in which they invest need to prove...

On 14 October 2025, the Commission fined Gucci, Chloé, and Loewe a total of €157m for imposing fixed or minimum resale prices on their independent distributors...

Companies House has released a transition plan for implementing new powers under the 2023 Economic Crime and Corporate Transparency Act, impacting company filings, identity verification, and transparency for directors. Key deadlines extend through 2027.

This year we have witnessed a significant rise in interest rates to levels not seen since 2009. This is being perceived as a tailwind for private debt funds as they lend at floating rates and, therefore...

Navigating tax disputes can be a complex and daunting process. This "need to know" series sheds light on the essential elements. In this note, we provide an overview of HMRC's approach to settling tax disputes...

The August Agent Update highlights key updates for employment taxes, including PAYE Settlement Agreement deadlines for 2023/24 (due October 2024), new terminology for tax year adjustments, student loan management for employers, and updated guidance for sole traders starting businesses.

Navigating tax disputes can be a complex and daunting process. This "need to know" series sheds light on the essential elements. In this note, we provide an overview of what is involved in appealing HMRC decisions.

In Blumenthal v HMRC [2012] UKFTT 497, the FTT has decided that a scheme to avoid capital gains tax on the redemption of certain consideration loan notes (originally in the form of non-QCBs) by artificially devaluing them shortly before redemption and then varying them so as to make them QCBs was not effective.

In their current form, agricultural property relief (APR) and business property relief (BPR) provide relief from inheritance tax (either at 50% or 100%) in respect of eligible business or agricultural property.

Companies House has confirmed that mandatory identity verification (IDV) for directors of UK companies and for persons with significant control (PSCs) will begin on 18 November 2025.

In Q3 2024, market participants surveyed by CREFC expressed a positive outlook for the UK real estate market in 2025 with the prevailing expectation of a sustained recovery in investor demand for commercial real estate.

This bulletin follows the Government's Autumn Statement and the release of HMRC's November Agent Update.