Payment Innovators Network Podcast By Shoosmiths: Ep1 With Richard Ambrose

When someone who's not domiciled in the UK dies holding UK assets, it's sometimes difficult to understand the UK IHT reporting requirements.

With significant inheritance tax changes for pensions taking effect in April 2027, this comprehensive guide examines five essential areas of estate planning that families should review this autumn. From pension arrangements and regular gifting strategies to education funding, lasting powers of attorney, and digital asset management, discover practical steps to ensure your financial affairs remain aligned with your objectives and compliant with evolving tax legislation.

The FCA has published its wealth management survey report 2026, providing firms with data and sector insights to help them understand the market, compare their approach and raise standards.

The UK Treasury confirmed today that it will amend Article 53 of the Regulated Activities Order (covering the regulated activity of "advising on investments") to bring it into line with...

Most people put off planning for the future because it feels overwhelming, complicated, or simply uncomfortable to think about. That and because many believe it isn’t necessary at this stage of their life. But laying out a clear roadmap for your assets is one of the most caring and responsible things you can do for your family.

Explore how wealth extends beyond financial metrics to encompass values, culture, possessions, and philanthropy. This collection examines the broader dimensions of legacy planning, from values-led investing and cultural perspectives on succession to the emotional significance of heirlooms and passion assets, offering insights into creating meaningful and lasting legacies.

The UK government has introduced significant changes to trust registration requirements, affecting both the Trust Registration Service and the Register of Overseas Entities. These new rules expand registration obligations for overseas trusts holding UK land while providing exemptions for certain low-value trusts, requiring trustees to review their compliance status and take action by specified deadlines.

In English law domicile is a vitally important concept which can have important ramifications affecting the succession of assets, tax liabilities and whether an individual is entitled to pursue certain proceedings in the English courts.

The London Stock Exchange has implemented sweeping reforms to the AIM Rules, fundamentally reshaping admission requirements, transaction thresholds, and governance obligations for companies on the Alternative Investment Market. These changes eliminate longstanding requirements like working capital statements and corporate governance codes while introducing new features such as capital access windows and special voting shares, marking the most significant overhaul of AIM regulations in recent years.

The UK government has published a technical consultation on transitional provisions for the increase in Normal Minimum Pension Age (NMPA) from 55 to 57, effective April 2028. The draft legislation aims to protect individuals aged 55 or 56 who have already taken steps to access their pension benefits, ensuring these payments remain authorized and avoid tax penalties.

The ongoing commercial rivalry between fast-fashion giants Shein and Temu has evolved into one of the most significant intellectual property disputes in the e-commerce sector. This landmark case examines critical questions about copyright ownership, platform liability, and the legal responsibilities of online marketplaces in the digital age.

Draft legislation introduced into UK Parliament seeks to prohibit the development, deployment and operation of artificial superintelligence systems through a private member's bill.

The UK government's Immigration and Asylum Bill 2026 proposes sweeping changes to corporate modern slavery reporting, introducing mandatory content requirements, financial penalties up to £1 million or 1% of turnover, and enhanced board-level accountability. Organizations that have taken a minimal compliance approach to the Modern Slavery Act 2015 face significant reputational and regulatory...

London's AIM market has introduced a new Express Market route designed to streamline admission for established overseas companies. The reforms replace the previous Designated Market framework with a broader, more proportionate approach that recognises regulatory scrutiny and public company experience already demonstrated in qualifying international markets. Will this create a genuinely compelling pathway for international issuers seeking access to UK growth capital?

The UK venture capital market has rebounded from its 2022-2024 downturn, with funding activity recovering and larger rounds returning, particularly for AI and DeepTech businesses. However, despite improved market conditions, investors maintain strict deal terms focused on founder alignment, governance protections, and exit control. Analysis of proprietary deal data reveals how capital concentration, leaver provisions, liquidation preferences...

The UK's takeover framework is transparent and internationally respected, yet overseas buyers often struggle not with technical provisions but with the transaction mindset required. Understanding the critical differences between UK public M&A and other jurisdictions—from the binding nature of Rule 2.7 announcements to strict financing requirements and limited contractual protections—can mean the difference between a successful acquisition and costly missteps.

The Court of Appeal has upheld a High Court decision allowing approximately 5,000 motor finance claims to proceed via multi-party 'omnibus' claim forms, challenging the lenders' attempts to disaggregate the cases. The ruling addresses whether claims alleging unfair relationships under the Consumer Credit Act 1974—based on undisclosed dealer commissions—can be efficiently managed collectively despite their fact-specific nature. This case management decision provides important guidance on the cour

Join us for Episode 2 of our podcast series featuring an in-depth conversation with Luca Predebon. This 21-minute discussion explores key insights and perspectives on contemporary professional challenges...