A rather crude arrangement where investments are selected on the basis that they will be needed when mature, so that if money is needed to pay pensions, a series of bucket funds will mature on a series of dates when the money is needed.

PI & Clinical Negligence analysis: In a claim arising out of a horse-riding accident, the claimant failed to prove that the defendant was liable in negligence or under the Animals Act 1971 (AA 1971). The AA 1971 claim failed because the court was not convinced that severe injury was likely as a result of a horse bucking—a requirement of AA 1971, s 2(2)(a). This is an interesting decision because other courts have come to the opposite conclusion in similar circumstances in cases such as Freeman v Higher Park Farm and Koestler v Thomas & Nolton Stables. Further, the defendant successfully argued that the claimant had been fundamentally dishonest in her presentation of symptoms and restrictions as well as certain claims made. The defendant was given permission to enforce any costs order against the claimant. Written by Jasmine Murphy, barrister at Gatehouse Chambers.

The Department for Work and Pensions (DWP) has published a report into workplace culture changes to support autistic people to both start and remain in work. The report, entitled ‘The Buckland Review of Autism Employment’ aims to significantly improve the employment rate for autistic people over the next five years and makes 19 recommendations which are designed to improve recruitment, retain and develop autistic people in the workplace, and identify any barriers to these two objectives.

A document setting out information on the economy and outlining the government's future tax plans. It is presented to the House of Commons each autumn by the Chancellor of the Exchequer. In addition to the Spring Statement, it is one of the most important fiscal events in the tax year.

Tax analysis: Pete Miller, partner at the Miller Partnership, discusses the changes to entrepreneurs’ relief announced at the Budget 2018 on 29 October 2018.

Construction and Planning analysis: We bring together the key announcements in the 2018 Budget relevant to the infrastructure and housebuilding sectors, including that the government will no longer use PF2 (the successor to the Private Finance Initiative (PFI)) for new projects, and the allocation of additional funding for transport infrastructure.

Tax analysis: At Budget 2025, the government published the outcome to the 2024 consultation on the VAT treatment of private hire vehicle (PHV) operators, which included the announcement that it will legislate to exclude PHV and taxi operators from the tour operators’ margin scheme (TOMS) from 2 January 2026. Mark Rowbotham, Customs and VAT Consultant at Portcullis ISC, analyses the developments and considers their practical consequences.

Private Client analysis: A summary of the key personal tax announcements made in the Chancellor’s Budget on 26 November 2025.

Tax analysis: A summary of the key business tax announcements made in the Budget on 26 November 2025. Expert comment provided by Addleshaw Goddard, Akin Gump Strauss Hauer & Feld, A&O Shearman, Andersen, Ashurst, Blick Rothenberg, Boodle Hatfield, Bryan Cave Leighton Paisner, Burges Salmon, CMS, Eversheds Sutherland, Fieldfisher, Lawrence Stephens, Macfarlanes, Pinsent Masons, Proskauer, Shoosmiths, Stephenson Harwood, Temple Tax Chambers and Travers Smith.

Tax analysis: At Budget 2025, the government announced that when it expires, the energy profits levy (EPL) will be replaced by the oil and gas price mechanism (OGPM) as a longer-term strategy for the UK tax system to respond to oil and gas price shocks. Jake Landman, Partner and Head of Tax Disputes and Investigations at Pinsent Masons, analyses the government’s plans and considers their practical consequences.

In the Budget 2025, on 26 November 2025, the Chancellor of the Exchequer, the Rt Hon Rachel Reeves MP made several announcements that may be of relevance to banking and finance lawyers, including the government’s focus on economic stability, the updated Green Financing Framework, the plan for British Business Bank and the UK listing relief.

In the Budget 2025, on 26 November 2025, the Chancellor of the Exchequer, the Rt Hon Rachel Reeves MP set out strategies aimed at supporting long-term economic growth. Alan Murdie, barrister at Council Tax Legal Services, comments on the Budget 2025.