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BLOG: Global trends in climate litigation: the changing shape of corporate litigation risk In June, the Grantham Research Institute on Climate Change and the Environment published its 2025 annual snapshot report on global trends in climate change litigation. The report highlights how the field has matured and diversified, and continues to...
BLOG: Timeline of ESG developments in 2025 – Q3 update The first half of 2025 has been a busy period for ESG, from the publication of the FRC’s 2026 Stewardship Code to the ongoing revision of EU sustainability regulations through the ‘omnibus’ proposals. As we progress into Q3, we have updated our Timeline...
BLOG: Joint Committee publishes its report on Forced Labour in UK Supply Chains On 24 July 2025, the Joint Committee on Human Rights[1] (the “Joint Committee”) published its Report on Forced Labour in UK Supply Chains (the “Report”). The publication of the Report follows the inquiry launched by the Joint Committee on 21 January...
BLOG: SBTi launches its Financial Institutions Net-Zero Standard On 22 July, the Science Based Targets initiative (SBTi) published its first Financial Institutions Net-Zero Standard (the FI Standard), which sets out a science-based framework for banks, asset managers, insurers and other financial institutions...
BLOG: FCA publishes letter on sustainability-linked loan market On 14 August, the UK’s Financial Conduct Authority (FCA) published a letter detailing its insights following engagement with banks active in the sustainability-linked loan (SLL) market (the 2025 Letter). This follows the FCA’s previous...
BLOG: Mandatory transition plans for UK businesses: UK government consults In just under two weeks, the UK government’s consultation on mandating that UK-regulated financial institutions and large companies develop and implement transition plans to align with the 1.5°C goal of the Paris Agreement will close. This follows a...
BLOG: UK government launches UK SRS, sustainability assurance and transition plans consultations As summer comes to an end, so does the opportunity to feed into the Department for Business and Trade’s three long-awaited consultations. Together, these consultations mark an important milestone in the UK government’s plans to build a disclosure and...
BLOG: How to respond to information requests from HMRC A notice of enquiry will almost always be accompanied by a request for information. In the previous blog of this series on tax disputes in the UK, we discussed what to look out for when HMRC open an enquiry – and noted that enquiries often...
BLOG: Privilege in UK tax disputes: Five questions answered HMRC cannot demand disclosure of documents that are subject to legal professional privilege. However, it is not uncommon for HMRC to ask for them. Careful thought is required when assessing if a document really is privileged (and so can be withheld) and,...
BLOG: Supreme Court in Prudential Assurance clarifies interaction of VAT grouping and time of supply rules Imagine a scenario where two companies are in a VAT group and one supplies investment management services to the other. Consideration for the services comprises a quarterly management fee and success fees. The success fees depend on investment performance...