Our knowledge resources reflect the breadth and depth of our expertise, our insight into the issues which matter to your business, and our understanding of the markets in which you operate.
The Court of Appeal has recently considered the Henderson abuse principle, which precludes a party from raising in subsequent proceedings matters which were not but could and should have been raised in earlier ones.
In the recent case of Norton and another v HMRC [2023] UT/2021/000057, the Upper Tribunal had to consider whether a discovery assessment issued before the end of the normal enquiry window was valid.
In our latest Tax. Simplified. podcast episode, Head of Incentives and Remuneration, Mahesh Varia, and Knowledge Counsel, Kulsoom Hadi, discuss two recent cases involving intermediaries linked to Gary Lineker and Eamonn Holmes and consider what this might mean for other workers providing their services in this way and their clients.
The secondaries market has evolved rapidly in recent years and continues to grow and diversify, providing private market investors with a wide range of liquidity options.
The UK government has published its 2023 Green Finance Strategy (Strategy) which sets out its proposals for mobilising green finance and investment in the UK. This supports the UK commitment at COP26 to become the world's first Net Zero-aligned Financial Centre.
Although pricing will often loom large in negotiations, provisions setting out the mechanics of the payment process and related terms don't always get the attention they deserve – which can lead to problems once the contract is being performed. In this briefing, we look at some key issues that suppliers and customers need to watch out for.
ClientEarth v Shell plc
Read and listen to "What’s Happening in Pensions", our regular news briefing covering topical pensions law developments.
In this week's issue of Alternative Insights, we are looking at the impact of the EU's new foreign subsidies regulation on private equity deals.
In line with its public commitment to promote environmental sustainability and help accelerate the transition to a net zero economy, the Competition and Markets Authority ("CMA") has recently published its draft guidance on the application of the Chapter 1 prohibition to environmental sustainability agreements ("Guidance"). If implemented, the Guidance will provide business with greater comfort in assessing the legality and risk profile of their environmentally focussed agreements – at least in the UK.
UK data protection reform, take 2.
The Government has promised to introduce a new Digital Markets, Competition and Consumer Bill in this session of Parliament, which is expected to have a significant impact on how competition law is enforced in the digital space. In this briefing, we therefore take a look at what recent CMA activity tells us about the rationale for the new legislation once it is in force, and how it has highlighted a desire for key reforms to the UK competition law regime.
In this podcast, Associates Aimee Hutchinson and Callum Burgess from the Travers Smith Tax team return to the topic of base erosion and profit shifting (BEPS) and take a look at the second pillar of the OECD's corporate tax reform plan. Aimee and Callum discuss the plan, which aims to incorporate a global minimum corporate tax rate of 15%, in the context of the current global drive for sustainability (including sustainable taxation) and explore how Pillar 2 could be a force for change in that context.
The last few years have seen the development of several new initiatives designed to increase transparency in the real estate sector.
Find the latest news, views and our analysis of all the key announcements.
The Chancellor announced major changes to pensions allowances with the aim of encouraging the over 50s to remain in, or return to, work. This is particularly pertinent to high earning senior clinicians in the NHS.
Further announcements were made in the Budget today in relation to changes to R&D relief. These announcements follow on from the recent consultations in relation to R&D relief and the changes made in recent fiscal statements.
In today's Budget, the government has confirmed that it will make welcome amendments to the UK's rules for qualifying asset holding companies (QAHCs). Several of the key reforms were announced on "L Day" last July, including proposals to improve access to the regime for corporate funds and where parallel and aggregator funds are used.