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Tax Focus: a podcast series

Latest episode: Episode 4: HMRC's consultation on modernising the distributions framework (Part 3: The impact on Private Capital)

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UK FCA Guidance on AI in Financial Services: Good Practices and Areas for Improvement

Recently, the seemingly unstoppable march of AI deployment across the world economy has rarely been out of the news. As financial services firms increasingly adopt AI-driven tools within their businesses, a key question has been how regulators will respond and whether they have clearly articulated their expectations for AI usage and governance across the sector.

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Trade Union Access Rights

From 30 October 2026, trade unions will have the right to formally request access to workplaces to meet, support, represent, recruit or organise workers and to facilitate collective bargaining. This is one of a number of measures which the Government is introducing with a view to increasing trade union engagement, and the Government has committed to reviewing this new statutory access right within the first six months, so it is possible that changes will be made in the future.

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Outsourcing Spotlight – Autumn/Winter 2026

In this issue, we look at extended liability for right to work checks, the £28 million fine on Virgin Media for mishandling customer calls and the practical lessons from recent case law on step-in rights and complex outsourcing contracts. 

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Martyn's Law: prepare now for implementation in Spring 2027

The Terrorism (Protection of Premises) Act 2025 (often referred to as "Martyn's Law") will require those responsible for certain premises and events to take steps to prepare for potential terrorist attacks and help keep people safe if an attack were to take place. In addition, certain larger premises and events are required to consider their vulnerability to acts of terrorism, and, where appropriate, take reasonably practicable steps to reduce those vulnerabilities.

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