Search results

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 B... Shifting ground: competition law and the future of sports governance With elite competitions now worth hundreds of millions, the legal rules that govern access to them are under intense scrutiny. Our latest article unpacks the post-ESL legal landscape and what it means for sports governing bodies. Introduction Chelsea... The Leeds Reforms and the Insurance sector New nuclear in the UK: publication of Sizewell C's generation licence Yesterday, the Department for Energy Security and Net Zero (“DESNZ”) has published the finalised special licence conditions which are proposed to be incorporated into the generation licence (the “Economic Licence”) to be granted to Sizewell C Limited (“SZ... Competition and Regulatory Newsletter: European General Court provides insight into European Commission’s screening of earnings calls for “public signalling”, and confirms their relevance in antitrust enforcement, as it partially annuls Michelin inspection decision On 9 July 2025, the European General Court (GC) handed down its judgment (currently available only in French) on an action brought by Michelin seeking the annulment of a European Commission decision ordering Michelin to submit to an unannounced inspection... Merricks v Mastercard (settlement approval decision) In an important judgment published on 20 May 2025, the Competition Appeal Tribunal (the “CAT”) approved the settlement proposed by the parties in the long-running dispute between Merricks and Mastercard. Below we provide a detailed overview of the approac... The Lens Newsletter - July 2025 A selection of our latest blogs on all things digital from our experts and thought leaders here at Slaughter and May. Long awaited GPAI guidelines published ahead of 2 August deadline Following hot on the heels of the general-purpose AI (GPAI) Code of Pr... The Independent Water Commission Final Report: A deluge of reforms on the horizon A single, new integrated water regulator; new consumer protections; and stronger oversight of water company ownership and governance – these are among the 88 recommendations set out in the final report of the Independent Water Commission (Commission) in i... New public offers and admissions to trading regime: FCA publishes final rules The FCA has published the final version of its prospectus rules under the new public offers and admissions to trading regime that will replace the current regime on 19 January 2026. The FCA has published the final version of its prospectus rules under the...