This Practice Note considers the key legal issues raised by the development and use of autonomous and connected vehicles in the UK (also known as self-driving vehicles, driverless cars or automated vehicles). It covers key terminology, the current state of technological developments and key issues such as insurance, product liability, negligence, and data protection. The majority of government and media attention in relation to driverless cars has been on private road vehicles, which is the focus of this Practice Note. However, the technology is applicable in a range of sectors and there is evidence that earlier benefits may be obtained from the development of automated vehicle technology in areas such as shipping and agriculture. For a summary of key dates and information relating to the development of automated vehicles in Great Britain (GB), see Practice Note: UK automated vehicles—tracker. See also: • Practice Note: Autonomous vehicles and insurance • Practice Note: Autonomous and connected vehicles—data protection, privacy and security This Practice Note focuses on the key legal issues as they apply in the UK. For

Autopsy rights describes, in practice, the powers and entitlements surrounding a post‑mortem examination (autopsy) after a death: who may require it, who must or may consent, the ability to object, and rights to information and reports. It is a descriptive term used across coronial and health law rather than a defined term of art.In England and Wales and Northern Ireland, coroners may order a post‑mortem without consent where their statutory duty to investigate applies (for example, violent or unnatural death, cause unknown, or death in custody). Families cannot veto a necessary coronial post‑mortem but may make representations (including religious objections) and request non‑invasive CT/MRI alternatives; proportionality and practicality must be considered. “Interested persons” may obtain the post‑mortem report, subject to legal restrictions, to inform any inquest.In Scotland, the procurator fiscal may instruct a post‑mortem without consent in the public interest; nearest relatives are consulted where possible and may receive information and reports.In Ireland, coroners under the Coroners Acts may direct a post‑mortem without consent; hospital (non‑coronial) autopsies require next‑of‑kin consent.Across the UK, consented hospital autopsies and any retention or use of tissue beyond coronial purposes are governed by human tissue legislation (Human Tissue Act 2004; Human Tissue (Scotland) Act 2006), giving qualifying relatives rights to authorise or refuse.

Tax analysis: The Autumn Budget will be delivered by the Chancellor of the Exchequer, Rishi Sunak on Wednesday, 27 October 2021. Our panel of tax experts provide their predictions on the measures that might be included.

In the Autumn Budget 2024, on 30 October 2024, the Chancellor of the Exchequer, the Rt Hon Rachel Reeves MP, confirmed, as widely expected, that employers’ National Insurance contributions (NICs) will increase and that the national living wage (NLW) and the National Minimum Wage (NMW) will increase from April 2025. Other key announcements of interest to employment lawyers included an increase to the Employment Allowance, anti-avoidance measures in the umbrella company market and clarification of the taxable status of statutory neonatal care pay.

Tax analysis: On 30 October 2024, HMRC published (i) a summary of responses to its consultation on implementing the Cryptoasset Reporting Framework (CARF) and amendments to the Common Reporting Standard (CRS) and (ii) draft regulations to effect the new reporting rules for a ten-week ‘technical’ consultation. Ali Kazimi, Managing Partner at WTS Hansuke, analyses the summary of responses and draft regulations.

Tax analysis: As announced at Autumn Budget 2024 on 30 October 2024, the government has commissioned an independent review of the loan charge. The review, announced on 23 January 2025, will ‘examine the barriers preventing those who are subject to the loan charge but have not already settled and paid their tax liabilities in full from reaching resolution with HMRC’ and will ‘recommend ways in which they can be encouraged to settle with HMRC’. Jackelyn West, senior associate at Macfarlanes LLP, considers the background to the review, its objectives and likely impact.

Private Client analysis: A summary of the key personal tax announcements made in the Chancellor’s Autumn Budget on 30 October 2024.

Tax analysis: At the Autumn Budget 2024 on 30 October 2024, it was announced there would be changes regarding who is responsible for pay as you earn/National Insurance contributions (PAYE/NIC) when workers are paid through an umbrella company. Robert Woodward, tax associate director and John Chaplin, partner at BDO analyse the changes.

Tax analysis: A summary of the key business tax announcements made in the Autumn Budget on 30 October 2024. Key announcements include an increase to the rate of employer National Insurance contributions (NICs) combined with a reduction in the secondary threshold, an increase to the capital gains tax (CGT) rate for carried interest, as well as announcement of a revised regime for carried interest from 2026, the publication of the Corporate Tax Roadmap, which confirms numerous items including that the corporation tax rate will be capped at 25% for the duration of the current Parliament, an increase to the stamp duty land tax (SDLT) higher rates and an increase to CGT rates applicable to disposals qualifying for business asset disposal relief and investors’ relief. Expert comment provided by Blick Rothenberg, Boodle Hatfield, Bryan Cave Leighton Paisner, Burges Salmon, CMS Cameron McKenna Nabarro Olswang, Eversheds Sutherland, Gateley Legal, Herbert Smith Freehills, Macfarlanes, Pinsent Masons, PKF Francis Clark, Proskauer, Pump Court Tax Chambers and Taylor Wessing.

Tax analysis: Jackelyn West, senior associate at Macfarlanes LLP, considers the Autumn Budget 2024 consultation on reforming the Tax Administration Framework.

Tax analysis: Naomi Lawton, Knowledge Counsel at A&O Shearman examines the government’s Corporate Tax Roadmap as announced at the Autumn Budget 2024 including its practical implications.

Tax analysis: James McCredie, Partner, and George Apps, Senior Associate at Macfarlanes LLP consider the Autumn Budget 2024 announcements relating to the taxation of carried interest.