All Insights
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The Built Environment
Renters' Rights Act Phase 2 introduces landlord database and rent dispute reforms in England
Landlord database and rent dispute change mark the latest step in the overhaul of the private rented sector
ESG – Environmental, Social and Governance
ESG Knowledge Update | September 2026
Welcome to Osborne Clarke's ESG Knowledge Update from our multi-disciplinary ESG team
Technology, Media and Telecommunications (TMT)
European Commission publishes new guidelines on the Cyber Resilience Act
Brussels publishes operational guidelines and tools to facilitate CRA compliance for European companies
Tax
Spanish Central Economic-Administrative Court extends taxation as investment income to indirect shareholdings
This doctrine matters for holding companies and asset-holding companies, requiring individual assessment of each entity’s activities, asset use, and the
Energy and Energy Transition
The Energy Transition | UK Commits Over £2.5 Billion to Fusion Energy as US Partnership Signals Global Momentum
Welcome to our top picks of the latest energy regulatory and market developments in the UK's transition to net zero
Technology, Media and Telecommunications (TMT)
AI in Italy: new rules introduced on criminal, civil and corporate liability
New Italian legislation creates criminal liability for AI failures, extends corporate liability under Legislative Decree 231/2001, and eases the path
Knowledge Notes
UK Knowledge Collection | Online safety, unfair dismissal, and life sciences regulatory reform
Welcome to this week's Knowledge Collection
Incentives, remuneration and benefits
UK Employee Incentives Update | September 2026
Removal of the unfair dismissal cap, EMI option notification changes, Dutch tax reforms and incentive planning, and more
Online Safety
EU KIDS ACT: Commission announces new restrictions on children's access to social media, gaming, video and AI services
A new regulation will set age-based account restrictions, safety-by-design rules and age-assurance obligations for social media, gaming, AI and other
Tax
Show and tell: the changing face of disclosure in UK tax litigation
Parties are seeking enhanced disclosure in complex employment tax cases, raising questions about mass assessment regimes
Life Sciences and Healthcare
UK life sciences head into autumn as policy and regulatory reforms race to match tech advances
MHRA progresses on AI, gene therapy and medicines regulation as the UK positions itself as a global sector leader
Energy and Energy Transition
The Energy Transition | Ofgem estimates £70bn needed by 2031 to upgrade GB grid, National Audit Office warns
Welcome to our top picks of the latest energy regulatory and market developments in the UK's transition to net zero