Blog
The International Data Insights Report: Trends in international arbitration
Mark Fallmann
12 June 2025
Basis Period Adjustments
The 2023/24 tax year marks a major shift in the way unincorporated businesses are taxed. It is a transition year, with HMRC moving from the traditional “current year basis” to a “tax year basis” from 6 April 2024. While this change is intended to simplify the system in the long run, it introduces some short-term complexities (and often tax expense) during the transition year which partners and other sole traders ought to be alive to.
11 June 2025
The future of will disputes part 2: Challenging validity based on issues with execution
In order for a will to be validly executed it must comply with the requirements set out at Section 9 of the Wills Act 1837.
5 June 2025
Reputation, Misinformation And Limits Of De-Banking Reform
Two years ago, the UK political and banking world was rocked by the “de-banking” of Nigel Farage, the politician. It turned out that other figures in the public eye, or related to those who were in politics, had struggled to gain access to accounts, or had them shut. Policymakers have sought to make changes. How far have they moved?
4 June 2025
The future of will disputes part 1: Challenging validity based on undue influence
There continues to be a rise in will validity challenges involving allegations that an individual was unduly influenced to change the terms of their will. Such cases often involve the elderly or vulnerable, who may be more susceptible to influence, or someone abusing a position of trust to coerce an individual to write a will on terms that they otherwise would not have. This generally results in the person who exerted the influence (or someone close to them) benefitting significantly under the terms of the will.
29 May 2025
Cybersecurity and digital assets - a constantly evolving threat
The digital asset sector is going through a period of change caused by, amongst other things, additional market adoption and perceived certainty and scrutiny arising from shifts in the regulatory perimeter. Cybersecurity remains an important consideration for organisations operating in this space, and this is particularly the case for those who fall within the regulatory perimeter which likely brings with it additional regulatory reporting requirements following an incident. This is coupled with the fact that organisations (both large exchanges, and smaller projects) in the digital assets sector have been specifically targeted by threat actors over recent years.
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