UK Knowledge Collection | Autumn Budget, Black Friday, and Regulatory Outlook

The chancellor delivered her second Budget on Wednesday. The tax announcements she made were numerous, with particular implications for employers and for pensions. Osborne Clarke's Insights on the impact the Budget is likely to have on business are collected here, and in December the pensions team will be hosting a webinar on considerations for trustees and employers.

Today is Black Friday, ahead of which the Competition and Markets Authority launched a major consumer protection drive focused on online pricing practices alongside publishing guidance for businesses on the price transparency provisions of the Digital Markets, Competition and Consumers Act. Our Insight sets out some risk areas for retailers during this especially busy time, and our Regulatory Outlook looks at the new guidance in more detail.

The European Commission's drive to simplify regulatory frameworks for business continues, with its announcement of a Digital Omnibus package, as its efforts to streamline sustainability regulations progress. Our Regulatory Outlook considers how the latest developments will affect business's data law, AI, digital regulation and cyber security obligations, along with ESG requirements.

Recent Insights

UK Autumn Budget 2025: what tax measures were announced?

The chancellor announced a substantial number of tax measures without raising income tax rates. After the freezing of tax and national insurance contribution thresholds, the Office of Budget Responsibility anticipates that changes to salary sacrifice for pension contributions will be the highest revenue-raising change.
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What do the changes to the Planning and Infrastructure Bill's nature provisions mean for developers in England?

The development and nature recovery provisions in Part 3 of the Planning and Infrastructure Bill have been among the most contested, though now seem settled. How have they changed and what are the implications for developers?
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UK Regulatory Outlook

This month's edition includes coverage of the European Commission's digital omnibus proposal, new guidance on pricing information for UK consumer-facing businesses, and online safety developments.
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ESG Knowledge Update

A round-up of legal, regulatory and market developments in the UK, EU and internationally.
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Black Friday 2025: competition law pitfalls for retailers and CMA consumer law alert

Through its online pricing enforcement drive, the regulator is making clear that it intends to make good use of its new legal powers to protect consumers under the Digital Markets, Competition and Consumers Act.
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Events

Pensions Coffee Break

10 December | 11:00-11:30
The webinar will focus on the Autumn Budget's implications for pension trustees and employers, as well as providing an update on recent case law and ombudsman's decisions.
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Dipping into Data | Key AI takeaways from the latest conferences

16 December | 16:00-16:30
Catch up on the latest AI insights from the ICO's Data Protection Practitioners' Conference and IAPP Europe Congress.
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Construction Disputes Annual Review

29 January | One London Wall | 08:30-11:30
Practical, case-based updates on key dispute themes and an interactive workshop on applying lessons to live projects, with networking breakfast.
Register now >