UK Knowledge Collection | Budget predictions, good faith, and data protection

On 28 October, the new chancellor of the exchequer will deliver his first Budget. In their Insight, our tax team consider what measures business can expect and the government's possible direction of travel, in light of a series of consultations published in the summer.

A recent case on implying good faith into a commercial contract has confirmed that the business efficacy test for implying terms applies, and the test is not varied because the obligation is one of good faith. Whether a contract is "relational" is a relevant consideration, but it does not displace the orthodox rules. Our Insight looks at the case in detail, and at the Technology and Construction Court's helpful guidance on the English law position including with regard to long-term framework agreements and settlement agreements.

Last year, in Farley and others v Paymaster, the Court of Appeal held that claims for damages for breaches of the General Data Protection Regulation (GDPR) are not subject to a minimum seriousness threshold. This week, the Supreme Court heard argument on this issue. Our Insight considers the implications for data controllers if the Supreme Court upholds the Court of Appeal's ruling.

Age assurance underpins existing and proposed digital regulation (for example, under the UK's existing Online Safety Act or the EU's proposed EU KIDS ACT), even if the requirements vary between different categories of service or the level of risk to users. Later this month, our "Dipping into Data" webinar discusses the different methods of age assurance, from age verification to age estimation, and their respective data protection implications, including the tension between accuracy and data minimisation.

Recent Insights

Autumn Budget 2026: what tax measures can the UK expect?

The chancellor is expected to rely on smaller tax measures to offer stability to businesses and individuals, with more fundamental tax reform likely to be deferred.
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Employment Law Coffee Break

This week's edition includes updates on the Employment Rights Act implementation (with the new employment tribunal limits now in force and an Acas consultation on its draft revised code on flexible working) and an Employment Appeal Tribunal ruling that confirms individual employees can be personally liable for failure to make reasonable adjustments.
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Good faith in commercial contracts: English court provides helpful guidance

The Technology and Construction Court has provided useful clarification of the English law position on implied good faith.
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All eyes on the UK Supreme Court: does a 'threshold of seriousness' apply to claims in respect of a data breach?

If no minimum threshold of seriousness applies to data protection claims, there may be a significant increase in relatively low-value data protection compensation claims against data controllers.
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Building Blocks | Developments for the UK construction industry | October 2026

This month's round-up includes court rulings on injunctive relief against performance guarantee demands, emergency powers under the Arbitration Act 1996, and good faith in commercial contracts.
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Events

The Employment Rights Act 2025 in practice

Webinar series | 10:00-10:30 BST
A series of 30-minute webinars covering one employment reform in each session, explaining what the law says and what it means.

• Every step you take: the new harassment prevention duties | 12 October
• 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

Register now >

The PSD3/PSR masterclass | Customer protection, open banking and implementation

Webinar | 15 October | 10:30-11:30
The third Payment Services Directive and the Payment Services Regulation will affect every player in the payment industry. From enhanced customer rights and safeguarding rules to Open Banking 2.0 and a practical implementation roadmap, this session tells you what to do and when to do it.
Register now >

AI Forum

One London Wall | 15 October | 13:30-17:30
Designed for in-house counsel, compliance professionals and business leaders at every stage of the AI journey, this half-day forum offers actionable insight into where the law stands today and how organisations can build a coherent strategy for legal risk and business adoption.
Register now >

Dipping into Data | Age assurance: the data protection perspective

Webinar | 20 October | 16:00-16:30
Age assurance is at (or quickly reaching) the top of many online digital services' compliance agendas. An overview of how providers can verify or estimate users' ages lawfully and fairly, and where the risks lie.
Register now >

Urban regeneration and development: mines and minerals, drainage, highway gaps, and services

Webinar | 22 October | 09:30-10:30
A session focused on the legal and practical challenges for developers that arise from urban regeneration and development.
Register now >