All Insights
Showing 1 - 12 of 694
Tax
UK publishes draft legislation for new Securities Transfer Tax
A new single tax will replace the current Stamp Duty and SDRT regimes from next year
Technology, Media and Telecommunications (TMT)
ESRB Warning ESRB/2026/3: Systemic Cyber Risks from Frontier AI Models — What Financial Institutions Need to Know
The ESRB’s Warning ESRB/2026/3 elevates frontier AI models (FAIMs) to a source of severe systemic cyber risk for the EU
Regulatory Outlook
Fintech, digital assets, payments and consumer credit | UK Regulatory Outlook June 2026
UK updates: FCA welcomes launch of UK Payments Initiative scheme for open banking payments | Financial Services Regulation Committee report
Data Centres
Planning, AI and cyber rule changes bring new risks for UK and EU data centre development
Operators, investors and advisers are contending with legal and regulatory uncertainty as data centre demand rises
Tax
Government considers tax reforms to secure stablecoin's place in UK mainstream finance
Current rules are triggering tax obligations that are increasingly hard to sustain for crypto users and businesses
Financial Services
UK accelerates Consumer Credit Act reform for the digital age
Government moves to modernise the regime more quickly than expected, but postpones tackling the trickiest provisions
Regulatory Outlook
Fintech, digital assets, payments and consumer credit | UK Regulatory Outlook May 2026
Payments: HMT sets out new payments package during Fintech Week | New payments safeguarding rules and updated FCA approach document
Financial Services
UK regulator moves to simplify consumer credit financial promotion rules
The FCA is dropping rigid rules, relying instead on the Consumer Duty to maintain standards in firms' consumer comms
Tax
The new UK carried interest regime takes effect: what should fund managers be considering?
The regime is now in force bringing carried interest within the scope of income tax
ESG – Environmental, Social and Governance
ESG Knowledge Update | May 2026
Welcome to Osborne Clarke's ESG Knowledge Update brought to you by our multi-disciplinary ESG team
Knowledge Notes
The UK King's Speech – what can business expect this year?
The government has set out its agenda for the new Parliamentary session, with continued emphasis on economic growth
Data Centres
Grid and planning reforms can keep the UK and Europe competitive in the data centre race
A £59bn investment surge in data centres will put power, planning and construction capacity to the test in the UK
