All Insights
Showing 1 - 12 of 8274
Corporate
London Stock Exchange overhauls AIM Rules: effective from 5 August 2026
The revised rules bring changes to admission documents, transaction thresholds, governance requirements and the route to market for international companies
Corporate
Corporate law 101s: capital contributions into UK companies
Capital contributions are common in some jurisdictions, yet their legal basis in the UK remains unsettled and their tax treatment
Knowledge Notes
UK Knowledge Collection | Loss of bargain, modern slavery reporting, and uncertain tax treatment notification
Welcome to this week's Knowledge Collection
Tax
Financial sector | Disapplication of the 10% surcharge on bonuses and stock options
New operational rules issued by the Italian Revene Agency
Commercial
'Loss of bargain' damages recoverable without repudiatory breach, UK Supreme Court rules
A termination clause providing for compensation meant that loss of bargain damages were available
Smart Power
UK Smart Power | Biodiversity net gain, the decommissioning cliff edge, and defects in energy assets
Decommissioning risks as GB renewable subsidies close, England's BNG reforms and defect liability in UK energy assets
Energy and Energy Transition
The Energy Transition | Ofgem proposes commitment fee for GB data centres
Welcome to our top picks of the latest energy regulatory and market developments in the UK's transition to net zero
Regulatory and compliance
UK Immigration and Asylum Bill transforms modern slavery reporting by businesses
Bill proposes mandatory statement content, a new accuracy requirement and heavy financial penalties for non-compliance
Tax
HMRC consultation signals major expansion of UK uncertain tax treatment notification regime
Proposals would bring individuals, trusts and new taxes into scope alongside a contentious new notification trigger
Life Sciences and Healthcare
European courts and regulators target the intersection of regulatory and patent trends in the life sciences
The Tecfidera case and provisional pharma reform agreement put regulatory exclusivity and patent protection in focus
Real estate
Building Blocks: Developments for the UK construction industry | August 2026
Welcome to Building Blocks – Osborne Clarke's regular round-up of Insights relevant to construction industry clients
Knowledge Notes
UK Knowledge Collection | Regulatory Outlook, digital regulation, and residential lease transparency
Welcome to this week's Knowledge Collection
