With the Financial Services and Markets Act 2000 (Cryptoassets) Regulations 2026 set to take effect in October 2027, overseas firms serving UK consumers may need FCA authorisation, even without a physical UK presence.
Continue Reading UK Cryptoasset Regulatory Landscape: Key Takeaways for Overseas Firms
Since 2022 legislative reforms opened private UK REITs to qualifying widely held funds, private equity real estate managers have increasingly turned to UK REITs as a tax-efficient holding structure for UK real estate investments. This advisory examines the key features of the UK REIT regime, investor return implications, and structural considerations for private equity real estate managers evaluating this vehicle.
Continue Reading UK REITs and Private Equity Real Estate Funds: Structuring Considerations
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
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.
Continue Reading Insuring Tax Risks in the UK and Europe
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).
Continue Reading UK’s OFSI Imposes £160,000 Penalty on Bank of Scotland for Russia Sanctions Violations
Explore key UK civil fraud & business dispute trends for 2026: AI regulation, litigation funding reforms, procedural changes, APP fraud liability & deceit claims.
Continue Reading Outlook 2026: UK Civil Fraud & Business Disputes
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.
Continue Reading Navigating The Allocation of Plan Benefits and Stakeholder Contributions in UK Part 26A Restructuring Plans
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
As 2026 approaches, the UK living sector finds itself at a pivotal moment, shaped by an evolving and increasingly complex regulatory environment. Government priorities continue