<p>Filter Knowledge</p>

This guest editorial piece from Stevens & Bolton was written by partners Stuart Skeffington and Rosie Todd and covers proposed changes to inheritance tax.

In this briefing, partner Russell Warren and associates Aimee Hutchinson and Laura Jackson discuss the way in which the tax system can help combat climate change. 

The UK Government is consulting on the level of tariffs that will apply to goods imported under WTO rules after Brexit. In particular, it is seeking views on products where tariffs could be reduced or removed altogether after 31 December 2020.

The UK is due to introduce a new digital services tax (DST) with effect from 1 April 2020. When announced in the Autumn 2018 Budget, DST was described as an interim action, pending global reform.

Head of Pensions Daniel Gerring and Associate Chris Roebuck discuss the 2019 NHS pensions crisis in Pensions Aspects.

Head of Incentives and Remuneration Mahesh Varia and Senior Associate Claire Prentice have contributed the UK chapter to the second edition of The Legal 500: Employee Incentives Country Comparative Guide.

With the UK set to leave the EU on 31 January 2020, change is also on the way for UK merger control and competition law – but not immediately. Here's what you need to know:

In this section, we highlight the key consequences of Brexit for dispute resolution in England.

After a tumultuous 2019, it's a new year, a new decade and a new UK Government pledged to "get Brexit done". The UK Parliamentary paralysis that characterised so much of the UK's approach to Brexit last year is over.

On 31 January 2020, the UK is set to leave the EU and enter the transition period provided for in the Withdrawal Agreement. Are there any immediate changes that businesses need to be aware of?

At 11 pm on 31 January 2020, the UK is expected to cease to be part of the EU (or the EEA) – although the transition period means that, for most purposes, the UK will continue to be subject to EU law until 31 December 2020. What does this change mean for drafting contracts?

At 11 pm on 31 January 2020, the UK is set to leave the EU. The transition period means that, for most purposes, relatively little will change immediately.

With the UK set to leave the EU on 31 January 2020, what can businesses do to ensure that their commercial contracts are "Brexit-proof"? Although the transition period (currently due to expire on 31 December 2020) provides a helpful breathing space, many contracts being entered into now will last beyond that.

The GLI to: Fund Finance 2020 covers legal trends and developments in the greater fund finance markets providing law firms, financial institutions, funds and investors with a comprehensive insight. Chapter 3, Derivatives at fund level, was written by Finance partner Peter Hughes and senior associates Vanessa Kalijnikoff Battaglia and Joseph Wren.

This document was first published in July 2018 and updated in January 2020.

On 23 January 2020, the European Union (Withdrawal Agreement) Bill completed its passage through both Houses of Parliament and received Royal Assent. We look at what it does – and whether it means that Brexit is finally "done".

The FCA has outlined some key risks of harm in the asset management and alternative investments sector and the steps that firms should take to address these risks.

In December 2019, after several years of litigation, the Post Office settled a major dispute with its sub-postmasters for £57.75 million. What lessons does this dispute have for franchisors and franchisees?