Pensions analysis: HM Treasury (HMT) and the Financial Conduct Authority (FCA) confirmed the shape of the new targeted support regime—described as the most significant reform to the advice/guidance boundary in more than a decade on 11 December 2025. Following twin consultations conducted during summer 2025, both the government and the FCA have now set out their conclusions and implementation timelines. The new regime is scheduled to go live in April 2026, with FCA regulated firms able to apply for permissions from March 2026. Written by Ana Patwardhan, Hogan Lovells.

A tariff is a schedule of fixed charges or rates, most commonly referring in legal practice to customs duties imposed on imported or exported goods. Lawyers encounter tariffs in customs, international trade, tax, regulatory and commercial contract work, where they affect pricing, supply chains and compliance obligations.In the UK (including England & Wales, Scotland and Northern Ireland), tariff structures for customs duties are primarily set out in statute and detailed regulations, historically under EU law and now under the UK’s independent customs and trade regime. In Ireland, tariffs are determined under EU customs law and the EU Common External Tariff. Northern Ireland is subject to specific post‑Brexit arrangements, including the Windsor Framework, which can result in different tariff treatment compared with Great Britain.“Tariff” is also used more broadly to describe structured price lists or standardised charges (for example, in utilities, transport and professional services), usually governed by contract, regulatory rules or sector‑specific legislation.In criminal law in the UK, “tariff” can colloquially describe the minimum custodial term before release on parole for certain life sentences, although formal terminology in statute and case law focuses on “minimum terms” rather than “tariffs”.

Law360: The government has laid out plans for the UK’s £3trn pensions sector to unleash more pension assets into the real economy to boost growth and jobs—but a series of market shocks from proposed global trade tariffs have overshadowed reform plans.

MLex: Heavy tariffs on Mexico and Canada will go forward, US President Donald Trump said ahead of a 4 March 2025 deadline for both countries. They had won a brief delay from the duties by promising stronger border enforcement measures.

MLex: President Donald Trump said on 27 February 2025 that 25% tariffs on Canada and Mexico would go into effect the following week, as would an additional 10% tariff on China. The tariffs will enter into force on 4 March 2025 on Canada and Mexico after Trump said both countries failed to address border concerns, while China on that date will be hit with a 10% tariff on top of an existing 10% tariff imposed on February 2025.

Reference for a preliminary ruling - Social policy - Equal treatment in matters of employment and occupation - Directive 2000/78 / EC - Prohibition of discrimination on grounds of disability - Article 2, paragraph 2, sub a) - Article 4, paragraph 1 - Article 5 - National regulations providing for hearing acuity requirements for prison officers - Non-compliance with the minimum sound perception thresholds required - Absolute impossibility of maintaining their duties

Law360, London: A Singapore court on 26 August 2026 declined Tata Power Co Ltd's bid to set aside an arbitral award, now worth more than USD 640 million, issued in a dispute over a cancelled Russian coal mining project, calling the company's allegations of arbitrator bias 'no more than an unfounded apprehension'.

CASE HUB NOTE—appeal lodged before the General Court in Case T- 584/19 ARCHIVED—this archived case hub reflects the position at the date of the decision of 11/06/2019; it is no longer maintained. See further, timeline. Case facts Outline European Commission merger investigation into the proposed joint venture between Tata Steel and ThyssenKrupp (Case M.8713). The proposed transaction involves horizontal overlaps in several markets for flat steel products. Latest developments On 11 June 2019, the Commission prohibited the proposed transaction. The Commission concluded that the proposed transaction would have reduced competition and increased prices for different types of steel. The proposed commitments offered by the parties did not adequately address the Commission’s concerns. Parties Tata Steel Limited is an Indian headquartered multinational steel making business. It is a subsidiary of the Tata Group. In Europe, Tata Steel is the second largest producer of steel, carrying out steelmaking in the Netherlands and the UK and with manufacturing plants across Europe. ThyssenKrupp AG is a German headquartered multinational conglomerate with focus on industrial engineering and steel production. Its main steel production

This Practice Note explains the offences of tattooing people who are under the age of 18 years under section 1 of the Tattooing of Minors Act 1969 and the prohibition on the use of sunbeds for persons under the age of 18 under section 2 of the Sunbeds (Regulation) Act 2010 (S(R)A 2010). It includes information on defences and sentences for these offences. Tattooing of minors It is an offence to tattoo a person under the age of 18 except where the tattoo is performed for medical reasons by a qualified medical practitioner or by a person working under their direction. However, it is a defence for a person charged to show that at the time the tattoo was performed they had reasonable cause to believe that the person tattooed was of or over the age of 18 and did in fact believe so. Tattoo means the insertion into the skin of any colouring material designed to leave a permanent mark. Any person committing an offence shall be liable on summary conviction

A sale and resale transaction used to generate cash/liquidity. Used in commodity murabaha transactions.

Private Client analysis: A summary of the key tax and administration measures for Private Client practitioners published by the government on 18 April 2024.

Tax analysis: As announced at Spring Budget 2024, the government announced a package of four technical tax policy proposals as part of Tax Administration and Maintenance Day (TAMD). These announcements were: (i) an update on tackling non-compliance in the umbrella companies market, (ii) a consultation on VAT on private hire vehicles, (iii) a consultation of mandating postcode provision for NICs reliefs in Freeport or Investment Zones, and (iv) an update on the VAT treatment of charitable donations.