The Government has announced a number of immigration measures as part of the 2026 Budget, with several important changes for employers and internationally mobile workers expected during 2027. Key ...

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 ...

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 ...

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 ...

Small pots consultation: The Government is consulting on its proposed solution for consolidating small defined contribution charge-capped default funds created since the introduction of automatic ...

Between July and September 2029, DC master trusts and Financial Conduct Authority (FCA) regulated schemes will be required to: · design, and make available to each eligible member of the scheme, one ...

Signs of a marked acceleration in UK sanctions enforcement continue to emerge. In the months since our last update, the Office of Financial Sanctions Implementation ("OFSI") has now deployed its new ...

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 ...

Surplus release expected to be available from April 2027: The Government has launched the widely anticipated consultation on the draft regulations that set out the conditions defined benefit schemes ...

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 ...

HMRC has published the final version of its updated guidance on the application of the UK's investment manager exemption (IME). The IME is important because it helps prevent domestic managers ...

The EU AI Act is one of the most significant pieces of technology regulation to emerge in recent years and it is still taking shape. In May 2026 alone, the EU provisionally agreed material changes ...