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The CMA's recent decision has lifted restrictions on banks requiring business loan borrowers to open a current account, reflecting shifts in the lending market and borrower behaviour. This change raises questions about whether banks will reinstate such conditions in light of increased competition and evolving SME preferences.
The UK’s electricity grid is undergoing a significant transformation. With the Government’s Clean Power 2030 target in sight, reforming how energy projects connect to the grid is now a national priority.
The Employment Rights Bill is the most significant employment-related legislation for decades. Introduced last October, it completed all remaining stages in the House of Commons on 12 March 2025.
The Employment Rights Bill was introduced in the House of Commons last year and is in the final stages of the Parliamentary process.
As NHS organisations increasingly collaborate to deliver integrated care and tackle systemic challenges, the governance landscape is evolving. Shared leadership arrangements - such as joint chief executives, chairs, or boards in common - are becoming more common across NHS Trusts and NHS Foundation Trusts. While these models offer strategic and operational benefits, they also introduce new complexities in managing conflicts of interest.
The Autumn Budget 2025 signalled a shift towards taxing wealth and investments rather than earned income. While the Budget didn't explicitly reference Family Investment Companies (FICs), the Budget’s changes, particularly higher taxes on dividends and savings, frozen IHT thresholds and the maintained rate of corporation tax, will help to enhance the existing benefits of using FICs as an estate succession tool, in the right circumstances. The changes might focus the attention of some individuals who hadn’t previously considered these corporate structures as part of their planning.
In the Autumn Budget 2025, significant increases to the Venture Capital Trust (VCT) and Enterprise Investment Scheme (EIS) limits were announced. In this article, we look at the changes in more detail.
In the Autumn Budget 2025, the government announced major changes to EMI, which will allow a wider range of companies to offer tax-advantaged EMI share options to their employees. In this article we explain what’s changing, why that’s good news for companies (and their employees), and what actions you might want to take as a result of these changes.
The Renters’ Rights Act 2025 (RRA) received Royal Assent on 27 October 2025. In this article, we discuss the RRA and its impact on the purpose-built student accommodation and Build to Rent sectors.
Looking back, the October 2024 Budget significantly impacted succession planning for many of our clients. But has the November 2025 Budget helped?
Rachel Reeves announced in the Autumn Budget 2025 that the capital gains tax (CGT) relief available on the sale to an employee ownership trust (EOT) will be cut by 50%. Our team analyse the implications for those thinking of using EOTs.
The Competition and Markets Authority (CMA) is continuing with its overhaul of merger control in the UK, responding to the government’s growth edict by further embedding the “4Ps” – pace, predictability, proportionality and progress – in its work. In this article, we explore the recent developments.