The OECD has published the full text of its updated model double tax convention (the Model Treaty), incorporating changes to its guidance, first announced in November 2025, on when a home office of a ...

Since coming into force on 31 July 2023, the FCA’s Consumer Duty has raised complex questions about scope and compliance, especially for wealth managers given the complexities of their businesses and ...

In November 2025, the European Commission published its legislative proposal to update the EU Sustainable Finance Disclosure Regulation (dubbed "SFDR 2.0"), which was preceded a week before by a ...

The legislation setting out the EU's revised anti-money laundering regime has been published in the Official Journal. In many cases, the rules in the AML Regulation will be supplemented by guidance ...

Qatar National Bank (Q.P.S.C.) ("QNB") has secured a decisive victory in proceedings brought against it in the Kings Bench Division of the English High Court concerning allegations – denied by QNB - ...

Despite pressure to raise tax revenues, the Chancellor has largely resisted the urge to target businesses in this year's Budget. The rate of corporation tax is unchanged, the full expensing regime has ...

The changes in this year's Budget in relation to personal taxes were significantly more modest and limited than those in recent Budgets. The Chancellor steered clear of a variety of contentious ...

Tesco has been in the news as it seeks to defend long-running equal pay claims from thousands of store assistants. The case is one of many against large retailers – including Asda, Morrisons, ...

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Audit clauses can be a useful tool for verifying compliance with contractual obligations, especially on compliance, pricing and payment issues. But what are the key drafting considerations? In this ...

We welcome today's publication by the FCA of the final version of its new prospectus rules, which will replace the existing UK prospectus regime, and expect that the new rules, when implemented, will ...

In February 2024, HMRC controversially amended its published guidance on the salaried member rules to say that, in its view, increases in capital contributions made solely to fall outside the salaried ...