All Insights
Showing 1 - 12 of 8124
Intellectual property
Opted out: UK government moves away from preferred position on AI and copyright following report
No concrete policy decisions made; wide text and data mining copyright exception with opt-out no longer preferred approach; more information
Public sector pensions
Public Service Pensions Update: March 2026
Welcome to the March edition of the UK Public Service Pensions Update
Dispute resolution
Middle East conflict raises coverage considerations for insurance policyholders
Significant disruption means policyholders with assets in the region should carefully review their policy wording and coverage position
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.
