All Insights

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
Incentives, remuneration and benefits

UK Employee Incentives Update | May 2026

In this edition, we focus on the upcoming 6 July employment-related securities returns deadline and some employee tax developments in
Financial Services

New UK payments safeguarding rules take effect with further FCA review to come

Rule changes and guidance updates reflect a more robust regime, with the possibility of further reforms ahead
Financial Services

UK Appointed Representatives regime set for overhaul

The government is consulting on targeted reforms to close gaps in the regulatory framework after years of concern