UK Knowledge Collection | The Budget, AI and privilege, and age assurance
Published on 30 October 2026
Welcome to this week's Knowledge Collection
A number of tax incentives for entrepreneurs and employee share schemes were announced by the chancellor in his Budget, delivered on Wednesday. Our experts analyse the tax measures announced, the implications for pension scheme trustees, and the impact on employers.
The impact of the use of artificial intelligence tools on confidentiality and legal professional privilege is a growing concern for businesses, with limited guidance on this from the courts to date. Our dispute resolution team considers how in-house lawyers can take steps to protect privilege in their organisations.
An increased focus on children's safety online presents challenges for businesses operating in the UK and EU, as compliance requirements vary. Our Insight looks at the differences in age assurance measures and at their impact on platforms. Our in-person Digital Platforms Forum, at our London office in December, will explore the EU KIDS ACT and UK social media restrictions and age assurance compliance issues with a focus on where the regimes overlap, where they conflict, and what regulators expect.
Recent Insights
UK Budget 2026: what tax measures were announced?
Proposals include a new founders’ relief for capital gains tax to help businesses start and scale up, as well as expanded employee share incentives, targeted tax increases and business rates support.
Read more and view all our Budget coverage
Employment Law Coffee Break
This week's edition includes the latest Employment Rights Act reforms to come into force, the impact of the Budget on employers, and pay transparency.
Read more >
Regulatory Outlook
This month's developments include the ICO's call for evidence on the data protection risks of agentic AI, new NCSC guidance on cyber risk, and a Law Commission consultation on a major overhaul of the UK's product liability regime.
Read more >
AI and privilege in England and Wales: how useful is the binary 'open' or 'closed' AI distinction?
How lawyers' use of artificial intelligence tools affects legal professional privilege remains largely untested in England and Wales.
Read more >
UK and EU age assurance laws mean a single compliance strategy may not work across Europe
Varying age limits and verification standards are a challenge for services seeking to comply with all child safety rules.
Read more >
Events
The Employment Rights Act 2025 in practice
Webinar series | 10:00-10:30
A series of 30-minute webinars covering one employment reform in each session, explaining what the law says and what it means.
- An offer you cannot refuse: new union rights every employer must understand | 2 November
- Playing with fire: the new rules on varying contractual terms and fire and re-hire | 23 November
- All together now: the new rules on collective redundancy consultation | 13 January
- Family matters: new protections around family friendly rights and flexible working requests | 24 February
- Zero to guaranteed: new rights for zero hours, low hours and agency workers | 17 March
Beyond the patent cliff: legal challenges and growth opportunities for life sciences companies
Webinar | 2 November | 14:30-15:30
Patent expiries are transforming big pharma and life sciences deal-making, from M&A and licensing to collaboration and investment strategies. BioNTech and SERB Pharmaceuticals join us for a discussion on preparing for patent expiries, adapting portfolios and growth strategies, and regulatory and IP complexities when structuring and executing transactions.
Register now >
Digital Platforms Forum: Platforms under pressure
One London Wall | 2 December | 13:00-17:00
Our seminar and networking event includes expert panel discussions on the EU Digital Fairness Act, children's online safety, agentic AI, and developments under the Employment Rights Act and EU product safety rules affecting platform businesses.
Register now >
