Knowledge Collection | AI and recruitment, and pensions and inheritance tax 

The use of agentic AI (autonomous systems that initiate tasks, adapt strategies and collaborate with other agents or platforms) in recruitment offers immense opportunities – but it also carries increased risk for businesses that have not implemented adequate AI governance processes. Breach of legal requirements for transparency in a recruitment context can lead to significant fines. Our Insight offers four tips for businesses on managing that risk.

Next week, our data team considers the principal data protection challenges of AI use in our "Dipping into data" webinar and, later this month, our compliance webinar will set out recent EU AI Act developments, as the EU continues its phased implementation of the regulation.

HMRC has issued more detail on last year's Autumn Budget proposals that unused pension funds and death benefits would be included within the value of a person’s estate for inheritance tax purposes from April 2027. Our Insight looks in detail at what has been clarified, at the benefits in scope for IHT, and at uncertainties that remain. Later this month, our pensions experts are presenting a webinar on this topic.

Recent Insights

Inheritance tax and UK pensions: the position is clearer but questions remain

While the consultation response and draft legislation provide helpful clarification in some areas, the precise scope of the changes will not be clear until the final legislation is published.
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Tax Tribunal finds SIPP withdrawals by expatriate not taxable by the UK

While cases of this nature are likely to be fact specific, the First-tier Tribunal's decision is an important victory for the taxpayer in a dispute with HMRC over the taxing rights of withdrawals made from a self-invested personal pension. Given that the central issue relates to questions of treaty interpretation, HMRC may seek permission to appeal to the Upper Tribunal.
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Mining for information: preparing for CARF

From 1 January 2026, UK-based reporting cryptoasset service providers will be responsible for gathering information and sharing it with HMRC under the OECD's Cryptoasset Reporting Framework.
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Agentic AI's impact on the international recruitment process: four tips to prevent fines

Using agentic AI in a recruitment context can increase the risk of significant fines if it is not used in compliance with AI governance and data protection rules.
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Events

Eating Compliance for Breakfast

Tuesdays | 09:00-09:30
The Employment Rights Bill: latest developments and actions | 16 September
EU AI Act: key compliance updates | 23 September
The Data Use and Access Act | 30 September
Failure to Prevent Fraud: the first month and beyond | 7 October
Navigating new powers: mitigating the risks of internal investigations | 14 October
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Data protection and AI: key themes in the UK and EU

17 September | 16:00-16:45
Data protection challenges and how to tackle them in practice, contractual safeguards, and what regulators are prioritising.
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Life Sciences Academy | Freedom of research and trade secrets in the life sciences industry

23 September | 10:00-11:00
How can employers safeguard trade secrets without overstepping contractual freedom? This webinar explores the protection of trade secrets after employment termination, non-disclosure agreements and infringement remedies.
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Future of Infrastructure 2025

24 September | IMechE | 16:00-20:00
A panel of industry leaders will provide insight and debate about how the infrastructure sector will develop over the next ten years and beyond. How is the industry gearing up for billions in planned investment and accelerated delivery programmes?
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Pensions Coffee Break

25 September | 11:00-11:30
This webinar will focus on two pieces of draft legislation: on a statutory route for resolving concerns about the validity of past amendments, and draft legislation in connection with the government's plans to bring pension and death benefits into scope for inheritance tax from April 2027.
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