Gateley

If your business is considering a capital purchase of between £250,000 and £599,999 in the next fortnight, you may wish to wait two weeks to take advantage of changes to the VAT Capital Goods Scheme (CGS). What is the Capital Goods Scheme? At the moment, when a business incurs qualifying expenditure on a capital asset (vs a trading stock item), they may recover VAT on acquisition based on the proportion of VATable supplies the business will make using that asset.

It’s commonplace that outside of work employees relax their demeanour, whether that be with friends or family. However, there are those whose actions outside of work may, whilst not being illegal, verge on foolish and irresponsible from time to time. Situations in which this may be the case could include, for example, having an expletive-laden argument with someone who’s pushed in the queue at a supermarket, or crossed words with someone whilst playing in a football match.

New-build properties commonly undergo planning revisions during the development process, meaning the finished product may not fully reflect the initial plans or specifications initially relied upon by homeowners when purchasing. However, this recent case study demonstrates the importance of keeping potential homeowners informed of material changes which may affect their decision to purchase a property. Otherwise, developers run the risk of acting in breach of the New Homes Quality Code (the Code).

The UK corporate landscape has evolved significantly in recent years, particularly following the introduction of the Economic Crime and Corporate Transparency Act 2023 (ECCTA). The reforms it introduces – including identity verification for directors and increased scrutiny of company information – represent a shift in how director appointments are regulated in practice.

In this episode, we’re returning to data subject access requests — or DSARs. This time, we're looking at what steps to take before a DSAR comes across your desk.

In this article, we cover key pensions developments from June, in addition to our in-depth pieces on proposed changes to the Conditions for Transfer Regulations and the new ongoing DB scheme surplus regime.

AI tools such as ChatGPT and Claude are increasingly used in day-to-day business. While they can be helpful, using public AI tools in connection with legal work creates significant risks. This applies not only to disputes, but also to transactional and advisory work, particularly where a dispute may arise later. Courts have warned that using public AI tools may result in loss of confidentiality and waiver of legal professional privilege.

June 2026 saw a fundamental change to the way in which prosecutions can be pursued against organisations and large corporates. Prosecutors can more readily attribute criminal conduct to organisations where offences are committed by senior managers acting within the scope of their authority. This significantly increases the risk of corporate prosecution across a wide range of regulatory offences, including health and safety, environmental and data protection.

In a knowledge economy like the UK, intellectual property is often the most valuable asset a business owns. That value may be in patents, software, brands (and trademarks), designs, know-how, data or processes. However, many businesses still treat IP and tax separately: the legal teams focus on ownership and protection; the finance and tax teams look at reliefs, tax mitigation and cross-border flows; and the commercial team concentrates on growth.

Alcohol Awareness Week is coordinated by the charity Alcohol Change UK and this year takes place from 6-12 July 2026, with the theme being ‘Alcohol and me’ – challenging the stereotype that alcohol harm is an individual’s problem when in reality it affects communities (including workplaces), families, emergency services, and mental health. From after work drinks to team socials at bars, alcohol is prevalent in workplace culture.