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BLOG: First steps in challenging a tax assessment in the UK Previous posts in our series on tax disputes in the UK considered how an HMRC enquiry is likely to proceed and be concluded. In this and the next two posts, we will look at what happens next, focussing on corporation tax appeals, as opposed to...
BLOG: Inter-American Court of Human Rights: There is a Human Right to a Healthy Climate On 3 July 2025, the Inter-American Court of Human Rights (“IACHR”) handed down its advisory opinion on the climate emergency and human rights (the “IACHR Opinion”) which, among other conclusions, finds that there is a human right to a healthy climate...
BLOG: Appealing a UK tax case beyond the First-tier Tribunal: five points to consider With HMRC statistics showing that HMRC was successful (at least in part) in 93% of First-tier Tribunal (FTT) tax cases in 2024/25, many taxpayers will have found themselves wondering what to do following receipt of an unfavourable FTT decision. But the...
BLOG: Civil and criminal investigations by HMRC: Drawing the line So far, our blog post series on tax disputes in the UK has focussed generally on enquiries and appeals processes. Here, we focus on HMRC's civil and criminal processes for the investigation of the most serious forms of tax non-compliance, including...
REMA Update: What does reformed national pricing mean? Originally launched by the Conservative government in 2022, the Review of Electricity Market Arrangements (REMA) programme has divided opinion amongst players in the power market in Great Britain (GB). In the latest REMA Update published on 10 July 2025...
The end of upwards-only rent review? The Government introduced the English Devolution and Community Empowerment Bill on 10 July 2025.  It includes a provision to “ban” upwards-only rent review clauses in new commercial leases in England and Wales.  The stated policy aims are to...
Employment Rights Bill Implementation Roadmap On 1 July 2025, the Government published Implementing the Employment Rights Bill - Our roadmap for delivering change, a timetable for consultation on, and implementation of, the ERB’s provisions. According to the roadmap, the ERB's implementation...
Employment Bulletin - July 2025 Topics covered in this bulletin: Employment Rights Bill: further amendments and implementation roadmap GC100 and Investor Group Directors’ Remuneration Reporting Guidance 2025 Redundancy unfair because employer failed to consider alternative...
Tax and the City Review - July 2025 In their latest Tax and the City article, Mike Lane and Zoe Andrews consider: The Upper Tribunal’s decision in Osmond, in favour of the taxpayers, that the income tax advantage was an effect, not a main purpose, of the transaction and so the transactions...
The Lens Newsletter - June 2025 A selection of our latest blogs on all things digital from our experts and thought leaders here at Slaughter and May. Using AI in financial services? ICO and FCA collaborate to boost confidence A recent survey by the Financial Conduct Authority and the...