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BLOG: Smorgasbord not showstopper: the UK Budget 2025 The November 2025 budget is here at last. During the months of speculation in the run-up to the big day, two possible futures emerged: a slate of headline-grabbing tax rises, or a broad range of narrower, targeted measures. Today the Chancellor opted...
Money laundering: Now a never-ending chain? - R (World Uyghur Congress) v National Crime Agency The UK Court of Appeal has delivered an important judgment highlighting money laundering risks for companies, where they suspect forced labour or other human rights abuses in their supply chains. The Court disagreed with a widely held interpretation of...
DMCC Act ushers in a new age of consumer protection in the UK The Digital Markets, Competition and Consumers Act 2024 (DMCC Act) received Royal Assent on 24 May 2024, bringing in long-anticipated reforms aimed at forging a UK regulatory framework fit for the digital age.  The DMCC Act also introduces major...
Competition & Regulatory Newsletter: European Commission publishes report on how conditions of competition have changed over the last 25 years On 24 June 2024, the European Commission published a report titled “Protecting competition in a changing world”. The report presents and assesses new economic research on how and why the conditions of competition in the EU have evolved during...
Knowledge essential: UK Supreme Court considers directors’ accessory liability and account of profits
Real Estate Newsletter - June 2024 In this edition, some of our topics include: Leasehold and Freehold Reform Bill becomes law; Changes to the Construction Industry Scheme; Changes to the overseas entities registration regime; Government consults on contractual controls on land;Court...
HK Data Privacy Commissioner’s new model framework for procuring, implementing and using AI The Office of the Privacy Commissioner for Personal Data (the PCPD) recently published the Artificial Intelligence: Model Personal Data Protection Framework (the Model Framework), setting out suggested best practices to help organisations protect personal...
UK Supreme Court delivers landmark decision on downstream (Scope 3) emissions – R(Finch) v Surrey County Council In a landmark climate decision, the UK Supreme Court has found, by a majority, that downstream greenhouse gas (GHG) emissions (also known as Scope 3 emissions) that would ultimately arise from combustion of refined oil products should have been considered...
Tax and the City Review - June 2024 In another case involving both commercial and unallowable purposes, the Court of Appeal in Kwik-Fit decides that some of the loan relationship debits can be allocated to the commercial purpose. In a blow to taxpayers, the Court of Appeal in Hotel La Tour...
Employment Bulletin - June 2024 The main political parties published their Election Manifestos last week. By far the most detailed proposals on employment aspects are from the Labour Party, which has recently published Labour’s Plan to Make Work Pay – Delivering a New Deal for Working...