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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The UK Living Sector: What Might We Expect in 2026?
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
Non-Bank Lending in the Spotlight – Does the System of Calculating Regulatory Capital Require Revisiting?
In October’s GT Alert on non-bank lending, we focussed on whether there was a justification in banks being subject to regulatory capital requirements when non-bank
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Talent Wars: How Competition Laws Apply to UK Recruitment
Businesses and HR professionals unfamiliar with competition law may assume that it only prohibits collusion when it comes to customer pricing.
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Non-Bank Lending in the Spotlight: UK House of Lords Inquiry into Systemic Risks and Market Stability
In July 2025, the House of Lords’ Financial Services Regulation Committee launched an inquiry into the expansion of non-bank lending in the UK. The investigation explores whether stricter bank regulations since the global financial crisis have limited traditional bank lending, prompting non-bank financial institutions to fill the gap—and considers the impact on the nation’s financial stability.
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UK Employment Appeal Tribunal Rules on Protection Against Disability Discrimination for Workers With ADHD and Autism
The UK Employment Appeal Tribunal (EAT) has considered what protection is offered to job seekers and workers with attention deficit hyperactivity disorder (ADHD) under the disability discrimination provisions of the Equality Act 2010.