All Insights

ESG – Environmental, Social and Governance

ESG Knowledge Update | September 2026

Welcome to Osborne Clarke's ESG Knowledge Update from our multi-disciplinary ESG team
Technology, Media and Telecommunications (TMT)

European Commission publishes new guidelines on the Cyber Resilience Act

Brussels publishes operational guidelines and tools to facilitate CRA compliance for European companies
Tax

Spanish Central Economic-Administrative Court extends taxation as investment income to indirect shareholdings

This doctrine matters for holding companies and asset-holding companies, requiring individual assessment of each entity’s activities, asset use, and the
Energy and Energy Transition

The Energy Transition | UK Commits Over £2.5 Billion to Fusion Energy as US Partnership Signals Global Momentum

Welcome to our top picks of the latest energy regulatory and market developments in the UK's transition to net zero
Incentives, remuneration and benefits

UK Employee Incentives Update | September 2026

Removal of the unfair dismissal cap, EMI option notification changes, Dutch tax reforms and incentive planning, and more
Online Safety

EU KIDS ACT: Commission announces new restrictions on children's access to social media, gaming, video and AI services

A new regulation will set age-based account restrictions, safety-by-design rules and age-assurance obligations for social media, gaming, AI and other
Tax

Show and tell: the changing face of disclosure in UK tax litigation

Parties are seeking enhanced disclosure in complex employment tax cases, raising questions about mass assessment regimes
Life Sciences and Healthcare

UK life sciences head into autumn as policy and regulatory reforms race to match tech advances

MHRA progresses on AI, gene therapy and medicines regulation as the UK positions itself as a global sector leader
Energy and Energy Transition

The Energy Transition | Ofgem estimates £70bn needed by 2031 to upgrade GB grid, National Audit Office warns

Welcome to our top picks of the latest energy regulatory and market developments in the UK's transition to net zero
GDPR for HR

GDPR for HR Coffee Break | September 2026

Personal device disclosure obligations, managing DSAR requests, systemic compliance issues
Energy and Energy Transition

The Energy Transition | DESNZ launches consultation on changes to the Capacity Market

Welcome to our top picks of the latest energy regulatory and market developments in the UK's transition to net zero