In the Autumn Budget 2025, delivered on 26 November 2025, the Chancellor of the Exchequer, the Rt Hon Rachel Reeves MP, announced or confirmed reforms and investment to: support AI in the UK following the AI Opportunities Action Plan, support research & development (R&D) in the UK, invest in NHS technology to improve productivity, remove barriers to gigabit-capable broadband and scale commercial drone operations.

In the Budget 2025, on 26 November 2025, the Chancellor of the Exchequer, the Rt Hon Rachel Reeves MP, announced a package of reforms with implications for policing, enforcement, economic crime, regulatory frameworks, sentencing, prisons and national security.

In the Budget 2025, on 26 November 2025, the Chancellor of the Exchequer, the Rt Hon Rachel Reeves MP, announced a suite of fiscal and regulatory measures with direct implications for environmental law, environmental governance and the wider regulatory framework under the Environment Act 2021 and Climate Change Act 2008. Although the Budget is framed around economic growth, productivity and infrastructure delivery, a significant number of measures affect environmental taxation, carbon pricing, land remediation, waste and resource efficiency, and the planning regime governing major development.

In the Budget 2025, on 26 November 2025, the Chancellor of the Exchequer, the Rt Hon Rachel Reeves MP announced several measures that will be of interest to restructuring and insolvency professionals. The measures include changes to business rates, recruitment of additional Insolvency Service staff to tackle abusive phoenixism and rogue directors, establishment of the Public Authorities Fraud Investigation and Enforcement Service, and reforms to National Insurance Contributions.

Share Incentives analysis: Elissavet Grout is a partner in the Tax Department at Travers Smith LLP and heads the firm's Incentives and Remuneration group. Elissavet has extensive experience in advising on the design, implementation and tax treatment of remuneration arrangements for a wide range of UK and international clients. In this article, Elissavet considers the cap on National Insurance contributions (NICs) relief for pension contributions made as part of a salary sacrifice arrangement announced at Budget 2025. The Bill to give the Treasury the power to introduce the change with effect from April 2029 was introduced to Parliament on 4 December.

Ireland-Property analysis: This article was written by tax director, Mary Dineen of Arthur Cox LLP. This update outlines the legislative provisions implementing the residential-focused tax measures announced in Budget 2026, as set out in the Finance Bill 2025 (the Bill).

Law360: The Labour government's decision to cut £50m (US$64m) from its communication and marketing budget for the next two years could jeopardise the successful rollout of the long-delayed pensions portal program, provider Aegon has warned.

Explanation—the reports are designed to assist the judge in understanding what costs have been agreed between the parties and which costs are disputed and why. Each party has to prepare its own report on its opponents costs and the court will consider the report alongside the costs budget when determining the amount it will approve. The note from the costs management sub-committee on proposed amendments dated October 2015 states that the BD reports have been brought in as a process by which 'some or all of the other side's budget can be agreed'.

An annual or monthly income and expenditure budget is useful only if it is monitored. You should compare your predicted

Costs provided for in a parties' costs budget ie estimated future costs which have not yet been incurred

ARCHIVED: This Practice Note has been archived and is not maintained. The Public Private Partnership (PPP) models are a popular way for governments to involve private investment, expertise and risk in procuring infrastructure, with the potential to deliver a project more efficiently and economically. One of the most popular PPP models for procuring infrastructure projects is Build Operate Transfer (BOT). The details of a BOT model vary depending upon the nature of the project. Generally speaking, a BOT involves the following: • a government (in the form of a government body or local authority) requires new public infrastructure facility, such as a road or energy facility • typically a consortium of private entities (often including financers, construction contractors and O&M contractors) forms a special purpose entity (often called Project Co) • Project Co and the government enter into a concession agreement, which sets out the terms upon which it will procure and operate the facility and be entitled to revenues • Project Co: ◦ obtains finance for the project ◦ procures the design

Build UK has issued a statement following the publication of BS 9991:2024 on 30 November 2024, which supersedes BS 9991:2015. BS 9991:2024 introduces a new standard for fire safety in the design, management, and use of residential buildings. Build UK notes that Approved Document B continues to reference BS 9991:2015 and that BS 9991:2024 does not reference the transitional arrangements for amendments to Approved Document B. This has led to uncertainty for those preparing Building Control Approval (BAC) applications for higher-risk buildings (HRBs) and basing fire safety designs on the recommendations within BS 9991:2015. However, the Building Safety Regulator has informed Build UK that, until further notice, applications for BAC for HRBs may refer to either BS 9991:2015 or BS 9991:2024 as the guidance or standard used to support designs.