A UK Upper Tribunal decision examined how deemed trade fictions apply to capital allowances and transfer of trade rules, with potential implications for UK tax interpretation.
Continue Reading Schrödinger’s CATS: The Indeterminate Extent of Deemed Trade Fictions
The UK Competition and Markets Authority has marked a significant shift in consumer enforcement by exercising its new fining powers under the DMCC Act for the first time, imposing a £4.2 million penalty on The AA for drip pricing. Businesses targeting UK consumers should take note of this escalating enforcement landscape.
Continue Reading UK Businesses, Take Note: The UK Consumer Law Regulator Exercises New Consumer Enforcement Powers for the First Time
A UK Bill banning upwards-only rent reviews has advanced, with Lords’ amendments extending the ban to certain lease renewals agreed on or after 17 March 2026.
Courts in England and Wales are confronting the risks of AI-assisted document preparation, with recent decisions highlighting the potential risk of fabricated case citations in common law jurisdictions where precedent is paramount.
In England and Wales, the ability to set aside judgments obtained by fraud reflects the principle articulated in the 70-year-old decision of the Court of Appeal in Lazarus Estates Ltd v Beasley [1956] that “fraud unravels everything”.
Continue Reading More on the Horizon: Setting Aside Judgments Obtained by Fraud in England and Wales
Changes to the UK’s IR35 regime, also known as the off-payroll working rules, will take effect in April 2026. The regulation continues to play an important role in how businesses engage contractors operating through personal service companies.
The UK’s Employment Rights Act 2025 (ERA), which received Royal Assent on 18 December 2025, introduces wide-ranging reforms to UK employment law.
Continue Reading UK Employment Rights Act 2025: Key Reforms, Timeline, and Practical Considerations for Employers
UK government reduces unfair dismissal qualifying period to 6 months and removes compensation caps. Key changes to employment law affecting all UK employers.
Continue Reading UK Government Reforms Unfair Dismissal Regime
The Competition and Markets Authority (CMA) has increased its focus on how businesses compete for talent, as discussed in our recent GT Alert, “Talent Wars: How Competition Laws Apply to UK Recruitment.”
Continue Reading UK Government Working Paper: Options to Reform Noncompete Clauses in Employment Contracts
This is the fourth in our series of GT Alerts reporting on the House of Lords Financial Services Regulatory Committee (the Committee) inquiry into the non-bank financial institutions (NBFI) sector.
Continue Reading Do Non-Bank Financial Institutions Pose a Systemic Risk?