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Tax and the City Review - November 2025 In Dialog, the FTT considers whether a break fee paid by a target to a bidder was a capital sum derived from an asset taxable under TCGA 1992 s 22(1)(c). The FTT in Boulting concludes that a company purchase of own shares was for the benefit of a relevant... Aviva's equity release securitisation signals a new era for long-term RMBs The word “mortgage” comes from the Old French words “mort” meaning “death” and “gage” meaning “pledge”. Whilst we now think of a mortgage as a loan secured over real property with a pledge to repay over a long time period, there is an area of the marke... Key structuring aspects of a forward flow transaction Forward flows are relatively simple in concept, designed to provide originators with access to reliable committed funding without being directly exposed to the volatility of the capital markets, which in recent years have been challenging for originators ... First time originator's guide to securitisation Originators can use securitisation to achieve a lower cost of funding than from other debt products and to remove securitised assets from their balance sheet. Securitisation plays an important role in facilitating liquidity and risk management, allowin... The Lens Newsletter - November 2025 A selection of our latest blogs on all things digital from our experts and thought leaders here at Slaughter and May. Gen AI and copyright in Europe – Munich Regional Court seeks to determine the rules of the playing field In the recent Getty Images v St... Autumn 2025 HR Budget speedread Today’s much-awaited UK Budget did not contain the increases to the rates of income tax, National Insurance Contributions (NICs) or capital gains tax widely trailed in the press over the last few weeks. That said, employees (and their employers) are still... Autumn Budget 2025 Hub On 26 November 2025, the Chancellor of the Exchequer delivered the Autumn Budget.  Following months of speculation, the Chancellor opted for a broad range of narrower, targeted measures including changes to reliefs, new anti-avoidance rules and a sha... Autumn Budget 2025: balancing the books for energy and infrastructure investment On 26 November 2025, the Chancellor, Rachel Reeves, delivered her second Budget. Facing a challenging fiscal landscape of stalled economic growth, above-target inflation, and high government borrowing, she emphasised the need to c... Competition and Regulatory Newsletter: CMA’s three-year strategy aims to drive growth and improve household prosperity whilst promoting competition and protecting consumers On 20 November 2025 the Competition and Markets Authority (CMA) published its three-year strategy for 2026 to 2029. The strategy, which aims to promote competition and the protection of consumers with the ultimate goal of driving economic growth and impro... In-Depth: Banking Litigation – 9th edition – Hong Kong chapter Against a backdrop of corporate failures connected to China’s real estate sector, Hong Kong (as Asia’s leading financial centre) has seen a steady stream of adjacent financial services related disputes. This year’s In Depth: Banking Litigation (formerly t...