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.
More on the Horizon: Setting Aside Judgments Obtained by Fraud in England and Wales
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”.
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Threshold Changes to UK Off-Payroll Working Rules (IR35): End User and Contractor Considerations
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.
Insuring Tax Risks in the UK and Europe
This GT Advisory shares practical guidance on insuring tax risks in the context of M&A transactions, with a particular focus on warranty and indemnity and specific tax risk insurance.
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UK’s OFSI Imposes £160,000 Penalty on Bank of Scotland for Russia Sanctions Violations
On 10 November 2025, the UK’s Office of Financial Sanctions Implementation (OFSI) issued a £160,000 penalty against the Bank of Scotland Plc (Bank of Scotland).
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Outlook 2026: UK Civil Fraud & Business Disputes
Explore key UK civil fraud & business dispute trends for 2026: AI regulation, litigation funding reforms, procedural changes, APP fraud liability & deceit claims.
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Navigating The Allocation of Plan Benefits and Stakeholder Contributions in UK Part 26A Restructuring Plans
In the UK, some commentators sounded the death knell to the restructuring plan, suggesting that the process would become overly challenging and complex post Adler, Petrofac and Thames Water, highlighting the current landscape as an inflection point that may take restructuring plans out of the reach of companies that would benefit from them the most.
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UK Employment Rights Act 2025: Key Reforms, Timeline, and Practical Considerations for Employers
The UK’s Employment Rights Act 2025 (ERA), which received Royal Assent on 18 December 2025, introduces wide-ranging reforms to UK employment law.
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UK Government Reforms Unfair Dismissal Regime
UK government reduces unfair dismissal qualifying period to 6 months and removes compensation caps. Key changes to employment law affecting all UK employers.
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UK Government Working Paper: Options to Reform Noncompete Clauses in Employment Contracts
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.”
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