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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...
BLOG: Bringing an HMRC enquiry to conclusion HMRC enquiries can be a frustrating process. There is no time limit for HMRC to complete an enquiry and enquires can continue for many years, with numerous requests for information. Compliance costs can mount and potentially awkward disclosures may need...
BLOG: Two years on – where is the TNFD now? At New York Climate Week 2025, the Task Force on Nature‑related Financial Disclosures (TNFD) released its 2025 Status Report (the Report) - two years after it made its final disclosure recommendations in September 2023.
BLOG: Autumn Budget 2025: UK Listing Relief for Stamp Duty Reserve Tax Amidst the broader UK stamp taxes on shares modernisation efforts (discussed here and here), today in her Autumn Budget 2025, the Chancellor of the Exchequer (Rachel Reeves MP) turned her attention to UK stamp duty's younger sibling: stamp...
BLOG: Smorgasbord not showstopper: the UK Budget 2025 The November 2025 budget is here at last. During the months of speculation in the run-up to the big day, two possible futures emerged: a slate of headline-grabbing tax rises, or a broad range of narrower, targeted measures. Today the Chancellor opted...
Money laundering: Now a never-ending chain? - R (World Uyghur Congress) v National Crime Agency The UK Court of Appeal has delivered an important judgment highlighting money laundering risks for companies, where they suspect forced labour or other human rights abuses in their supply chains. The Court disagreed with a widely held interpretation of...
DMCC Act ushers in a new age of consumer protection in the UK The Digital Markets, Competition and Consumers Act 2024 (DMCC Act) received Royal Assent on 24 May 2024, bringing in long-anticipated reforms aimed at forging a UK regulatory framework fit for the digital age.  The DMCC Act also introduces major...
Competition & Regulatory Newsletter: European Commission publishes report on how conditions of competition have changed over the last 25 years On 24 June 2024, the European Commission published a report titled “Protecting competition in a changing world”. The report presents and assesses new economic research on how and why the conditions of competition in the EU have evolved during...