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Spring Budget 2023: R and D Relief

Further announcements were made in the Budget today in relation to changes to R&D relief. These announcements follow on from the recent consultations in relation to R&D relief and the changes made in recent fiscal statements.

Spring Budget 2023: QAHC

In today's Budget, the government has confirmed that it will make welcome amendments to the UK's rules for qualifying asset holding companies (QAHCs).  Several of the key reforms were announced on "L Day" last July, including proposals to improve access to the regime for corporate funds and where parallel and aggregator funds are used.

Late payment clauses: time for a review?

The recent announcement of the UK Government's Payment and Cash Flow Review has once again put the spotlight on late payment clauses and other payment practices. Larger businesses in particular may be criticised for failure to comply with legal requirements or "best practices" in relation to their purchasing activity.

Redundancy UK immigration considerations

This FAQ document sets out the key considerations for your business if you have any sponsored workers in the UK who are at risk of redundancy. It is very important that you are aware of your obligations as a sponsor and what you must do to ensure that the business remains compliant throughout this process.

Supermarket and retailer litigation risk: Claimants using novel Value Chain Liability concepts to target household names

Value chains are under the spotlight with the increase in so-called value chain liability claims in the UK: businesses operating in high-risk sectors need to carefully take stock of their potential exposure to this type of litigation risk. The retail sector (most notably larger retailers and supermarkets) needs to pay particular attention to these developments, given the size of their value chains and public profiles (and therefore the breadth of their potential legal and reputational exposure).  

Landmark High Court Decision on Supply Chains and Human Rights

The British Government has defended a claim brought by the World Uyghur Congress ("WUC") and the Global Legal Action Network ("GLUN") (together, the "Claimants") over the alleged failure to tackle imports of Uyghur forced-labour cotton into the UK. Findings from the case create important milestones that have the potential to impact international trade and the use and import of forced labour goods across a wide variety of sectors.

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