All Insights
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Tax
HMRC consults on excluding landlord contributions from the UK Construction Industry Scheme
Proposals to simplify the scheme for landlords and tenants and reform the current rules would be a positive development
Real estate
Heads of terms in England and Wales: take care they do not bind
Recent ruling highlights the need to state expressly that wording doesn't intend to create legally binding obligations
Tax
Getting to grips with the controversial interpretative value of the Commentaries to the OECD Model Convention
Once again, the Spanish courts analyse the interpretative value of Commentaries to the OECD Model Convention
Dispute resolution
Liability creep in England: when can parent company directors be held liable as de facto directors of subsidiaries?
Recent High Court case serves as reminder of the risk of being found liable
Regulatory and compliance
Dark patterns in the metaverse
How might dark patterns evolve in the metaverse and will they be regulated?
Banking and finance
MiCAR – the final scope of a long expected (future-proof) framework at Union level for crypto
Is MiCAR fit for the digital age?
Energy and Utilities
The Energy Transition | Grid flexibility service cuts Britain's winter electricity use by 3.3GWh
Welcome to our top picks of the latest energy regulatory and market developments in the UK's transition to net zero.
The Built Environment
What to look out for in property management agreements in the UK and Europe
The terms of PMAs and other legal issues need careful thought as owner and managing agent relationships get more complex
Tax
The Tax Break Podcast | Director's accountability for tax
What are the potential risks for directors, and the situations in which they could be liable for a company's tax
Knowledge Notes
UK Knowledge Collection | Employment law reforms, the Unified Patent Court, and our Contract Law Update
Welcome to this week's Knowledge Collection
Digitalisation
Selling digital content to consumers: what's on the radar?
A guide to key legislation to consider when selling digital content to EU and UK consumers
Real estate
Consultation on new powers for English local authorities for compulsory high street rental auctions closes next month
Stakeholders should submit their views before consultation on operation of proposed compulsory rental auctions of high street property in England