Knowledge

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Spring Budget 2023: Pensions tax changes

The Chancellor announced major changes to pensions allowances with the aim of encouraging the over 50s to remain in, or return to, work. This is particularly pertinent to high earning senior clinicians in the NHS.

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.

The EU's Digital Services Act reaches its first milestone (as the UK's Online Safety Bill weaves towards the finish)

The EU and the UK are each determined to regulate online content and protect users from online harms. The EU got there first. Its Digital Services Act, which will impact all online intermediaries operating in the EU at varying levels, is already in force.

Strengthening cybersecurity laws: changes to the EU's and the UK's NIS regimes

Improving cybersecurity for essential services and infrastructure is high on the agenda for the UK's and the EU's legislators, in response to the ever-evolving threat landscape. The UK's and the EU's respective network and information systems or NIS regimes, while both to be strengthened (including by bringing managed service providers into scope), look to be diverging. 

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