From 6th April 2025, the UK abandoned the traditional concept of domicile for inheritance tax (IHT) purposes. Instead, it hinges on whether someone is a long-term UK resident. Under this new regime, an individual is deemed a long-term UK resident if they have been tax-resident in the UK for at least 10 of the preceding 20 tax years.

Sign up for our upcoming Employment Law Seminar where Employment team members Nicholas Lakeland and Victoria Brockley discuss The Employment Rights Bill/Act 2025, Part time & Fixed Time workers rights, Redundancy case law and Settlement Agreement.

In this article we discuss some of the key considerations Sponsors/bidders should take into account when considering a public-to-private transaction involving a UK-listed target against the backdrop of the current market and the ongoing macroeconomic environment in the face of U.S. Trump tariffs, trade wars and global conflicts and resulting supply chain issues. 

Laytons ETL’s Equity Capital Markets team advised AIM-quoted Tungsten West Plc (the Company), the mining company focused on restarting production at the Hemerdon tungsten and tin mine in Devon U.K., on a fundraising of £4.3 million by way of adding an additional tranche H to its existing 2023 Convertible Loan Notes (CLN).

The shift of Strategy (formerly MicroStrategy) from being an enterprise software firm selling business intelligence tools to a corporate owner of bitcoin when they first purchased in August 2020 around USD$250 million of Bitcoin (BTC) to hold in its treasury, has caught on, it seems, on this side of the pond. 

The Law Commission has issued an interim statementsetting out the provisional conclusions drawn from its first consultation paper on the future of security of tenure for business tenancies under Part II of the Landlord and Tenant Act 1954 (the 1954 Act). 

Executors play a vital role in fulfilling a testator’s wishes and distributing their estate properly. Occasionally, issues arise when decisions about whether to act, renounce or have power reserved are made too soon. In this article, we explore the legal and practical effects of such decisions.  

Laytons ETL’s Equity Capital Markets team advised Beaumont Cornish in its role as Nominated Adviser (Nomad) of AIM-quoted Riverfort Global Opportunities Plc (which has now been renamed Tooru Plc) (Tooru), in relation to a proposed acquisition and proposed placing.

Last week the UK Government published its long-anticipated White Paper, “Restoring Control over the Immigration System”. The Government’s key message in the lead-up to the paper’s publication was that the immigration system would be “radically reformed” to be “controlled, managed and fair”.

In the recent Upper Tier Tax Tribunal (UT) decision in Elborne v HMRC [2025] UKUT 00059 (TCC), the UT set aside the First Tier Tax Tribunal’s (FTT) decision in favour of HMRC to declare the ‘home loan’ tax avoidance scheme a success.

Until the 6th April 2025, the UK’s taxation of individuals who were non-doms was based on the concept of domicile, a legal term under English law referring to a person’s long-term permanent home. Non-doms could live in the UK while enjoying favourable tax treatment under the “remittance basis”. This treatment typically lasted for up to 15 years.

The Renters’ Rights Bill (“RRB”) was introduced with an aim of providing “greater rights and protections to people renting their homes, including by abolishing section 21 ‘no fault’ evictions and reforming grounds of possession”.

Sign up for our upcoming Employment Law Seminar where Employment team members Nicholas Lakeland, Victoria Brockley and James McConkey discuss Difficult Sickness Absences and New Developments in Employment Law. The seminar will be followed by networking.

The Enterprise Management Incentive (EMI) scheme is a popular tool among UK businesses to attract and retain top talent by offering tax-advantaged share options to employees.

As global tensions continue to rise and the UK sanctions regime continues to evolve, businesses across all industries are being compelled to continuously evaluate their relationships including with suppliers, service providers, clients, and company personnel at all levels.

The Arbitration Act 2025 introduced some significant revisions to the Arbitration Act 1996. The most significant revisions were explained in John Abbott’s article dated 26 February 2025. But what was not included in the Arbitration Act?

On 14 March 2025, the FCA published a new market bulletin No. 54 which focuses on reminding the market about the UK Market Abuse Regulation (UK MAR) regime and the serious repercussions of contravening that regime in the context of companies publicly listed on London Stock Exchange.

Over the past few years, Environmental, Social, and Governance (ESG) considerations have gained significant importance in the business sector. Despite the perception that ESG compliance might be an added challenge during contract discussions, it is, in fact, a fundamental element of contemporary legal practice. 

In an increasingly competitive and global environment, employers are often finding it difficult to fill vacancies that may require particular skills, qualification and/or proven expertise. The Labour Government intends to change that by upskilling the domestic labour force.