All Insights
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Commercial
Spain's AIPI publishes Recommendation 1/2026 on the Internal Reporting System
Recommendation sets out how companies and complex corporate structures can design, manage and oversee internal reporting
Digital Regulation
AEPD guidance on agentic AI and data protection: why existing processing activities need to be revisited
Incorporating agentic AI into a process, service or product will often amount to a genuine change in data processing, requiring
Energy and Energy Transition
Royal Decree-Law 7/2026: a new regulatory and fiscal framework for energy in Spain
The legislation, passed in response to the conflict in the Middle East, introduces significant structural measures to accelerate the roll-out
Tax
Headless chickens: Morrisons and the FTT’s supervisory jurisdiction
In an article first published in Tax Journal, Jack Prytherch and Yousuf Chughtai consider the nature and scope of the
The Built Environment
UK Net Zero Carbon Buildings Standard sets out unified framework for operational buildings
A new industry standard defines what qualifies as a net zero carbon aligned building, covering a broad range of sectors
Construction disputes
Sustainable aviation fuel projects in the UK: when does the Construction Act apply?
New SAF infrastructure may trigger unintended statutory payment and adjudication risks with contractual consequences
Corporate
Spain tightens rules on share transfers in limited liability companies
The draft of the Organic Law on Public Integrity proposes the constitutive registry and new transparency rules for the shares
Tax
Spain's Supreme Court rules employee test for property-letting companies can be met at group level for family business tax reliefs
Two decisions back group-level staffing rule for property-letting companies in family business tax relief cases
ESG – Environmental, Social and Governance
ESG Knowledge Update | March 2026
Welcome to Osborne Clarke's ESG Knowledge Update brought to you by our multi-disciplinary ESG team.
Knowledge Notes
UK Knowledge Collection | Employment law reforms, Unified Patent Court, and cybersecurity in the autonomous vehicle sector
Welcome to this week's Knowledge Collection
Employment and pensions
Employment Law Coffee Break: AI and privilege, employment law reforms update, and new guidance on equality action plans
Welcome to our latest Coffee Break in which we look at the latest legal and practical developments impacting UK employers
Employment and pensions
Gender pay gap and menopause action plans: what UK employers need to know
Action plans will become a legal requirement from spring 2027
