Insights

Recent updates from the EHRC explain what the new "all reasonable steps" standard means in practice, for both the duty to prevent sexual harassment and liability for harassment by customers, clients and other third parties.

Tribunals must help unrepresented claimants explain their claims but will not build their case, and a persistent refusal to cooperate can end the claim.

When a tribunal protects a child's identity, it must consider whether the child could still be identified through a parent's name.

Section 106 agreements, made under the Town and Country Planning Act 1990, are an important part of the planning system. They allow local planning authorities (LPAs) to secure obligations from developers to make development acceptable in planning terms and commonly include affordable housing, financial contributions towards infrastructure and other measures to mitigate the impact of development.

Despite their underpinning role to the planning system, negotiating Section 106 agreements can be a lengthy and resource-intensive process, particularly for small and medium-sized developers.

Chancellor Healey stated on 28 October in the Autumn Budget 2026 that he would take measures to relieve the double taxation caused by inconsistent treatment of US limited liability companies ('LLCs') by the UK and the United States, as you may have seen. UK clients and friends are always to be rewarded when showing interest in the tax status of offshore entities, but these measures will not apply to UK charities. Also, LLCs are a rare US investment vehicle for UK charities.

Inheritance tax planning is something many people put off, but with the right advice, there are significant opportunities to protect your estate and ensure your assets are passed on in the most tax-efficient way possible. This free, practical workshop is designed to give you the clarity and confidence to start planning effectively.