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BLOG: Partial enquiry notices – thumbs up or thumbs down? Mind the pennies and the pounds will look after themselves” is something my grandmother often said to me in days when pocket money was still dished out in shiny coins!  It seems HMRC has taken heed of this advice, too, in its pursuit of the large pro... BLOG: Purposive interpretation by the UK Supreme Court in Cobalt Data Centre In what appears to be a case confined to the application of the now expired capital allowances regime in respect of “enterprise zones”, the UK Supreme Court in Cobalt Data Centre, once again, gave an important lesson that is always worth bearing in mind f... BLOG: Impact of the US election: what does it mean for tax policy? In a special episode of Slaughter and May’s Tax News podcast, we asked Arvind Ravichandran, Tax Partner at Cravath, Swaine & Moore LLP, what U.S. tax policy may look like during a second Trump Administration.  BLOG: Balancing growth and taxes: the UK government's corporate tax roadmap The announcement of a Spring Statement (rather than another Budget) on 26 March 2025 chimes with the promise of “predictability, stability and certainty” in the UK government’s corporate tax roadmap (which had sat uneasily with the surprise announcement o... BLOG: Can you get tax deductions for payments in lieu of penalties? The UK Court of Appeal says YES! UK regulators had investigated failings by several energy providers. The investigations were settled with the imposition of nominal £1 penalties and redress payments totalling around £28 million. The nominal penalties were non-deductible for corporation t... BLOG: The Sustainability ‘Omnibus’ - what is it, and what does it mean for companies? The President of the European Commission Ursula von der Leyen created a bit of a stir recently at an informal meeting of heads of state in Budapest, by mentioning the idea of introducing an ‘omnibus’ instrument to cut sustainability-related red tape. ... BLOG: Our reflections from the 13th UN Forum on Business and Human Rights Last week, Moira Thompson Oliver and Rosie Duthie attended the 13th UN Forum on Business and Human Rights (the “Forum”).  The Forum brings together people from government, business, civil society, academia, and communities for discussions on business... BLOG: FRC publishes a thematic review of mandatory climate-related financial disclosures by AIM-listed and large private companies Today, the Financial Reporting Council (FRC) (the independent regulator for auditors, accountants and actuaries in the UK) published a thematic review of climate-related financial disclosures produced by AIM-listed and large private companies. The rev... BLOG: Climate change reaches world's highest court In recent years, national courts have played an increasing role in the determination of climate change issues. At the same time, international courts and other international judicial institutions are also being asked to join the debate.  In April, th... BLOG: The Great Plastic Reckoning: Plastics, Power, and the Path Ahead Microplastics infiltrating food chains, the proliferation of plastic bags, and the Great Pacific Garbage Patch's expanding scope all underscore the imperative of mitigating plastic’s detrimental impacts. International efforts have traditionally focused on...