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28 Nov 2025

5 mins

Autumn Budget 2025: Evaluating the prospects for Family Investment Companies post Budget

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.

28 Nov 2025

2 mins

Autumn Budget 2025: Higher number of companies eligible for VC and EIS tax reliefs

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.

27 Nov 2025

5 mins

Autumn Budget 2025: Some good news! Government to widen access to EMI share options

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.

27 Nov 2025

5 mins

Renters’ Rights Act 2025 and its impact on the PBSA and BTR sectors

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.

27 Nov 2025

4 mins

Autumn Budget 2025: Careful planning for private clients

Looking back, the October 2024 Budget significantly impacted succession planning for many of our clients. But has the November 2025 Budget helped?

26 Nov 2025

2 mins

Autumn Budget 2025: 50% reduction to EOT capital gains tax relief

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.

26 Nov 2025

6 mins

UK merger control: Policy updates from the Competition and Markets Authority

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.

25 Nov 2025

4 mins

Washing out false claims of green credentials: Failure to prevent fraud

The Economic Crime and Corporate Transparency Act 2023 brought in a number of measures to help combat fraud committed by organisations. The introduction of the new Failure to Prevent Fraud Offence, which came into force on 1 September 2025, means that organisations could now be criminally liable if they make misleading sustainability claims.

25 Nov 2025

6 mins

FutureProof: Unlawfully intelligent – when AI crosses the line in legal practice

Generative AI (GenAI) is rapidly changing how professionals work. In this article, we examine how solicitors are currently using GenAI, as well as the potential regulatory and professional indemnity risks.

25 Nov 2025

7 mins

Is a defendant obliged to take steps in response to an invalidly served claim?

The Court of Appeal's decision in Bellway Homes Limited v The Occupiers of Samuel Garside House [2025] EWCA Civ 1347 provides clarification in relation to a defendant’s procedural obligations when faced with defective service.

25 Nov 2025

3 mins

Litigation cases review – November 2025

We've pulled together a few recent court decisions that may be of interest.

24 Nov 2025

4 mins

Price transparency: The CMA’s final guidance and why it matters even more now

The Competition and Markets Authority (CMA) has now published its final guidance on price transparency. In this article, we explore key points within the new guidance.