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Pensions Essentials - July 2025 Pensions Essentials provides updates on pensions legislation, regulatory guidance, case law, tax changes, governance trends, and practical tips for trustees and sponsors. Pensions Essentials - April 2025 Pensions Essentials - March 2025 Pensions Essentials provides updates on pensions legislation, regulatory guidance, case law, tax changes, governance trends, and practical tips for trustees and sponsors. AGM Trends 2025 The future of merger control As geopolitical tensions, industrial policy, and competitive pressures reshape global markets, merger control is undergoing recalibration across the EU, UK and US. Although the foundational principles remain steady, enforcement is being reshaped by... Get smart: data portability is moving from concept to reality Data sharing is set to be turbocharged in the UK and EU through new schemes centred on customer-directed data portability. Ambition for these schemes is high, as drivers of competition, innovation and growth, including in the UK’s latest industrial... Implementing the Employment Rights Act 2025 The Employment Rights Act 2025 (the Act), described by Prime Minister Kier Starmer as “the biggest upgrade to workers’ rights in a generation”, was one of 2025’s most controversial pieces of UK legislation. It contains a sweeping set of reforms to... High Court grants Getty permission to appeal copyright aspects of Gen AI claim The UK High Court has granted Getty Images permission to appeal certain aspects of the court’s findings in Getty’s copyright infringement claim against generative AI provider, Stability AI. Background As readers of this blog will know, on 4 November 2025,... Hotel La Tour Supreme Court decision: no VAT recovery on share sale deal fees The Supreme Court in Hotel La Tour has unanimously rejected the taxpayer’s appeal and determined that the input tax on deal fees connected with an exempt share sale is irrecoverable because of the direct and immediate link with the share sale. Hotel La... Lessons in online safety: Ofcom’s £1 million fine against AVS and end of year review Earlier this month, Ofcom published its most significant fine to date – a £1 million fine against adult website provider AVS Limited (AVS) in relation to age assurance failings. At the same time as announcing this fine, Ofcom released two papers analysing...