The long awaited Sequana Supreme Court judgment[1] has provided some welcome clarity around the duties of the directors of a company in the "twilight zone" – i.e. where the company is facing financial ...

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 ...

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 ...

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 ...

Since 6 April 2026, the UK has had a new regime under which all carried interest is taxed as trading income, regardless of the underlying nature of the return. As it is trading income, the starting ...

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 ...

Are you considering moving from AIM to a Main Market listing? In this article we examine why many AIM companies are seeking to do so now, some of the benefits of stepping up, and how Travers Smith can ...

Against a background of high inflation and a challenging economic environment, many businesses are looking at whether they can raise prices. However, as we explain below, even where a contract appears ...

On 24 April 2023, The Pensions Regulator (TPR) and the Financial Conduct Authority (FCA) each issued guidance for UK defined benefit (DB) pension schemes and their managers on Liability Driven ...

When it comes to climate and sustainability, the Autumn Budget 2026 is cautious. That's not in itself a surprise. But read between the fiscal lines, and there are plenty of telling decisions and hints ...

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, ...

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 - ...